About Locum Tax Calculator
Hourly or day rate to take-home for UK locums, PAYE, umbrella or limited company, with every rate sourced.
What is on this site
One question, "locum tax calculator", answered with a calculator that works on the page with no account, 4 guides on the questions around it, a data table you can cite (the figures and their method), and the sources every figure rests on.
- IR35 for NHS locums: why trust shifts are taxed inside: Almost all NHS trust locum work is inside IR35: the trust determines status and PAYE applies. What that means for a £45/hour locum, with 2026/27 figures.
- Locum doctor tax: PAYE, umbrella and limited company compared: How locum doctors are taxed in 2026/27: agency PAYE, umbrella inside IR35 or a limited company outside. At £45/hour the gap is about £5,234 a year, worked examples.
- Locum pharmacist tax: employment status and take-home explained: HMRC treats most community pharmacy locums as employees for tax. What locum pharmacists can and cannot do on status, expenses and take-home in 2026/27.
- Locum tax deductions: what you can claim in each structure: GMC and GPhC fees, indemnity, subscriptions, travel and training: which locum expenses are deductible under PAYE, umbrella and limited company rules in 2026/27.
Reach us
Contact for a question about the site, or enquiries@locumtaxcalculator.co.uk. The legal terms are on Terms and Privacy.
Locum Tax Calculator is an independent information site operated by Ellul Solutions Ltd. It is not affiliated with HMRC, the NHS, NHSBSA or any professional body, and nothing here is tax, accounting or financial advice. Figures are estimates built on stated assumptions; confirm your own position with an accountant before making decisions.