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What expenses can a locum dentist claim?

We've updated this guide on 5th March 2021

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:

IncomeTax rate
Up to £12,5700%Personal allowance
£12,571 to £50,27020%Basic rate
£50,271 to £150,00040%Higher rate
over £150,00045%Additional rate

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)

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