Locum accounting (medical and dental)
Accountants for locum doctors and dentists in Dundee.
Specialist locum accounting for Dundee — ACCA-regulated, fixed-fee, with a named accountant on direct contact.
Countify for Dundee locums
Local context
that actually matters.
Dundee's locum market is dominated by NHS Tayside and Ninewells Hospital — one of Scotland's larger teaching hospitals with a wide specialty range that generates consistent locum-bank demand. GP locums in Dundee typically operate as sole traders on self-assessment, with SA103 self-employment pages covering direct-fee sessions alongside any NHS staff-bank PAYE income. Dental locums work a mix of NHS Scotland GDS practices in the Lochee and Hilltown areas and private practices in the West End of Dundee. Where locums also hold buy-to-let property in the Ninewells corridor, SA103 and SA105 pages both appear on the self-assessment return. Scottish income tax at 42% from £43,662 applies to all Dundee locums, making pension contribution planning — SIPP top-ups alongside NHS Pension — particularly valuable.
Sector context
What locum accounting actually involves.
Locum tax sits awkwardly between employment and self-employment, and the wrong assumption costs money. Locum work paid through NHS payroll is taxed under PAYE and pensionable through the NHS Pension Scheme; locum work paid through a personal service company or directly to you as self-employed is taxed under self-assessment and not NHS-pensionable. Most locums run both — substantive sessions on PAYE plus ad-hoc shifts as self-employed — and the mix determines whether a Ltd is worth the overhead, whether SIPP top-ups make sense alongside the NHS Pension, and whether the tax-free personal allowance still applies once both income streams are summed. Countify handles the SA103 self-employment pages, claims GMC/GDC, BMA/BDA, indemnity (MDU/MDDUS), CPD and travel where allowable, and reviews NHS Pension annual allowance exposure for higher-earning consultants.
How we help Dundee locums
Locum doctors and dentist-specific scope, fixed fees.
Self-assessment with SA103 self-employment pages
Locum sessions, agency income and direct fees reconciled. Allowable expenses (GMC/GDC, MDU/MDDUS/Dental Protection, courses, travel) claimed correctly.
NHS Pension annual allowance review
For higher-earning consultants and GPs: pension growth modelled against the £60,000 annual allowance and tapering. Scheme Pays elections handled where relevant.
Ltd vs sole trader decision for fees-only locums
Modelled with your actual fee mix. Locums working >£75k of non-NHS fees often benefit from a Ltd; below that, the overhead rarely earns out.
GDS/PDS-aware dental locum accounting
For dental locums working into NHS Scotland practices: UDA equivalents, GDS payments, NHS superannuation versus private fee income split correctly.
Run the numbers
Calculators built for locums.
Pension Tax Relief Calculator
Basic/higher/additional rate relief, annual allowance, carry-forward note. Scottish rates supported.
Sole Trader vs Ltd Co Calculator
Side-by-side take-home comparison: sole trader vs Ltd Co salary + dividends.
Scottish Income Tax Calculator
All six Scottish bands for 2026/27. Side-by-side comparison with rUK rates included.
Questions we hear weekly
Locum doctors and dentists FAQs.
Should a locum work through a limited company?
Usually not, for two reasons. First, NHS Trusts and Health Boards almost universally pay locum work either through their staff bank (PAYE, pensionable) or via agency umbrella — direct Ltd-company engagements are increasingly rare and trigger IR35 review at the employer end. Second, NHS Pension contributions are only available on PAYE-paid sessions: every hour billed through a Ltd is an hour not building NHS pension. For locums whose mix is mostly NHS-bank with smaller direct fees, sole-trader self-assessment on the direct fees is cleaner and cheaper than a Ltd.
What can I claim as a locum expense?
GMC/GDC registration, indemnity (MDU, MDDUS, Dental Protection), BMA or BDA membership, CPD courses and conference fees, mandatory training, travel between locum sites (but not to a single regular site), professional journals, and a portion of home office costs where applicable. You cannot claim ordinary commuting, food during a normal working day, or training that qualifies you for a new field. Lifelong-learning logbook subscriptions, college exam fees and clinical equipment carried between sites are all allowable.
How does the NHS Pension annual allowance affect higher-earning locums?
The standard annual allowance is £60,000 of pension growth per tax year, tapered down to £10,000 for the highest earners (adjusted income above £260,000). NHS Pension growth in the 2015 scheme is calculated on a deemed-input basis that can spike dramatically in a high-earning year, and the resulting tax charge can exceed actual pay rise. The NHS Pension Scheme Pays facility lets you settle the charge from your pension rather than from cash — but the election deadline is strict. We model this every year for higher-earning consultant clients.
Do I pay Scottish income tax on my locum work?
If your main home is in Scotland for the tax year, yes — on all your non-savings, non-dividend income, regardless of which Health Board pays you. NHS Lothian and NHS GG&C apply Scottish PAYE codes (prefix S) automatically. The difference matters at higher rates: from £43,662 upward, Scottish locums pay the 42% higher rate where rUK locums would pay 40%, and at advanced/top rates the gap is larger again.
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