Locum Vet Accountants
Locuming gives you control over your working life and hands you a business to run alongside the clinical work. Nobody covers that part at vet school.
What This Covers
- The First Six Things to Get Right
- What We Do for Locum Vets
This is the practical version: how to be set up, what you can claim, what you owe and when, and the points that catch locum vets out most often.
The First Six Things to Get Right
- Register with HMRC
- Register for Self Assessment as soon as you start trading. The deadline is 5 October following the end of the tax year in which you began, but registering early avoids the scramble.
- Decide your structure deliberately
- Sole trader is simpler and suits most locums starting out. A limited company can be worth it at higher, stable income, and brings real administrative cost and IR35 exposure with it.
- Separate your money
- A dedicated bank account is not a legal requirement for a sole trader, but it makes records reliable and saves you accountancy fees. Put tax aside as you invoice rather than at the end.
- Keep digital records
- Making Tax Digital for Income Tax began in April 2026 for sole traders and landlords with qualifying income above £50,000, with the threshold falling to £30,000 from April 2027 and £20,000 from April 2028. If you are in, you need compatible software and quarterly updates.
- Know your professional costs
- RCVS registration, professional indemnity, CPD and equipment are the core of a locum expense claim. Get them recorded properly from the first invoice.
- Watch the VAT threshold
- Registration is required once taxable turnover passes £90,000 in a rolling 12 month period. A full-time locum on strong day rates can reach that, and it is worth knowing before you do.
What We Do for Locum Vets
A fixed annual fee, agreed before we start, covering your accounts and tax return, the digital record keeping and quarterly updates if Making Tax Digital applies to you, and the questions that come up during the year.
You get a tax figure well in advance of the deadline, including payments on account, so nothing arrives as a surprise in January.
Last reviewed 3 August 2026. [REVIEWER DETAILS REQUIRED BEFORE PUBLICATION]
Sources
- Find out if and when you need to use Making Tax Digital for Income Tax, GOV.UK
- VAT registration thresholds, GOV.UK
- RCVS fees, Royal College of Veterinary Surgeons
Frequently Asked Questions
Do I need an accountant as a locum vet?
How much tax will I pay as a locum vet?
Can I claim my RCVS fee?
What records do I need to keep?
Speak to a Locum Vet Accountant
Tell us where you are, whether that is your first week or your fifth year, and we will explain exactly what needs doing and what it costs.