Blog / Locum Pharmacists

Locum Pharmacists

• Locum Pharmacist Expenses and Self Assessment

  GPhC fees, indemnity, CPD and travel between sites: the pharmacist-specific expenses you can claim on Self Assessment, plus MTD and cash basis explained.

• Are Locum Pharmacists Self-Employed?

  HMRC ESM4270 is locum-pharmacist-specific and restrictive. Understand the status tests, IR35 and CEST before assuming self-employment.

• Limited Company vs Umbrella for Locum Pharmacists: The 2026 Picture

  Sole trader, own limited company or umbrella? A pharmacist-specific guide covering IR35 on pharmacy bookings, MTD from April 2026 and cash basis default.