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Is Locum travel to and from home and work a tax deductible expense?

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  • Is Locum travel to and from home and work a tax deductible expense?

    I have been asked this question today by an "on the last minute" friend. I don't know the answer because I'm employed and don't do SA tax. Can anyone give a correct (hopefully evidence based) answer? Thanks

  • #2
    If they are 'genuine' locums......... i.e. work in a variety of pharmacies, then AIUI, yes. As Hohnep would say do a search on here; this question comes up regularly.


    • #3
      If you are a self-employed locum and have several different regular bookings and/or take emergency bookings; the answer is Yes.
      Be careful we have had 'self-employed' superintendent pharmacists asking this question.
      The two don't join up! You could be stiffed with a tax bill as well as your "employer".

      Also what you earn is 'gross income' you must put away enough to cover your tax bill.

      Top tip : get an accountant to run through it with you and help you set up a system.
      The accountant's bill can go as a tax expense.

      Watch out if you start saying that your home is an office as you might get caught out for business rates etc.

      Most of the info is here on the forum - might take some searching.
      But most of the young generation are far better on computers than us vintage pharmacists, aren't you?
      47 BC : Julius Cesar : Veni Vidi Vici : I came, I saw I conquered.
      2018 AD : Modern Man : I shopped, I clicked, I collected.
      How times change.

      If you find you have read something that has upset or offended you an anyway please unread it at once.


      • #4
        I claimed (at the time) 45p/mile against tax. On some locums they paid 30p/mile . As it was included and not itemised on my pay slip, my accountant said still OK to claim against tax.


        • #5
          Hi not sure if I would chance claiming for petrol twice as Johnep has said. However if you have a ltd company your company can pay you 45p per mile. How does this work if I have already claimed petrol off my total profit as an expense- does this save you any tax.I'm thinking of going ltd to take a low salary and small dividend as I have low living costs at the moment.


          • #6
            Just be clear. HMRC does not pay you anything. The 45p is set against a future tax bill. If you do not pay tax then you cannot claim.