What expenses can a locum dentist claim?

A locum dentist is basically a self-employed dentist i.e. one who works for themself instead of being employed by a practice. And what with the growth of the gig economy and short-term work platforms, the popularity of locum professionals is ever-growing.

Locum dentist tax implications

As part of the self-employed workforce, you’re responsible for paying tax yourself at the end of each tax year. There are three steps to this:

1. Declare your self-employed income to HMRC by registering for Self Assessment 
2. Record all of your income and expenses each year between 6th April-5th April
3. File your tax return

The tax you owe depends on what you earn. Here are this tax year’s Income Tax rates:

Calculate exactly what you owe with our self-employed tax calculator.

What expenses can I deduct?

As a general rule, if you spend on your locum dentist business, you can expense it back to reduce your tax bill. But make sure this is within reason!

Here’s a list of allowable expenses if you’re a locum dentist:

• General Dental Council fees
• Insurance
• Accounting and legal costs
• Admin costs (e.g. dental magazines, printing, stationery)
• Equipment (e.g. goggles, overalls)
• Training (continued personal development – not initial qualification training costs)
• Mileage
• Marketing costs
• Subscription costs (e.g. to the British Dental Association)