Written by the TaxTune Editorial Team·Reviewed by our qualified accountants·Updated June 2026

Common allowable expenses

The test for any cost is the wholly and exclusively rule. A cost is allowable if you incur it only for your work, and where something is used partly privately you claim the business proportion. For healthcare professionals the most common allowable costs include the following.

  • Professional indemnity insurance. Cover that protects you in your clinical work is a core allowable cost for locums and other self employed practitioners.
  • Registration and professional body fees. Fees you must pay to practise, such as registration with the GMC, NMC, GDC or HCPC, are allowable.
  • Training and continuing professional development. Courses, conferences and CPD that maintain your current skills and knowledge are allowable.
  • Equipment and instruments. Clinical equipment, instruments and tools you buy for your work. Larger purchases can be claimed in full through the Annual Investment Allowance, which gives 100% relief on qualifying items up to £1,000,000 a year.
  • Travel between workplaces. Travel between different places of work is allowable, though ordinary commuting to a regular workplace is not. If you use your own car you can claim mileage at 45p for the first 10,000 business miles in the year and 25p a mile after that.
  • Professional subscriptions and journals. Subscriptions to relevant professional bodies and the cost of professional journals that you need for your work.
  • A home office share for admin. Where you handle rotas, invoicing, CPD records and paperwork from home, a reasonable share of household running costs can be claimed.
  • Phone. The business proportion of your mobile phone and work calls.

Items you use privately as well as for work are claimed at the business proportion. For the wider picture, see our guide to Self Assessment allowable expenses.

Expenses people often miss

Healthcare professionals frequently overlook costs that are perfectly allowable. Common ones include the following.

  • Smaller registration and renewal fees. Annual renewals are easy to forget once they leave your account by direct debit.
  • Professional journals and reference materials. Subscriptions and texts that you genuinely need for your work.
  • CPD related travel. Mileage or fares to attend courses and conferences that maintain your skills.
  • Use of home for admin. A fair share of household running costs where you do genuine business admin from home.
  • Accountancy fees. The cost of preparing your accounts and return is itself allowable.
  • Equipment replacements. Replacing worn or outdated instruments and equipment.
  • Bank charges. Charges on a business account used for your work.

Recording costs as you go means none of these are missed. Our bookkeeping service keeps everything in order so your claim is complete.

Risky or commonly challenged expenses

Some costs are commonly challenged, so it helps to know the limits before you claim.

  • Everyday clothing. Ordinary clothes are not allowable, even if you only wear them at work. Only genuine protective clothing or a required uniform qualifies, so scrubs that you must wear and launder can be considered while ordinary clothing cannot.
  • Ordinary commuting. Travel to a regular place of work is not allowable. Only travel between workplaces, or to a genuinely temporary location, qualifies.
  • Client and colleague entertaining. Entertaining is never an allowable cost.
  • Training for new skills. CPD that maintains your current skills is allowable, but training that qualifies you for an entirely new field is treated differently.
  • Mixed use claimed in full. Claiming a phone, car or home in full when it is also used privately invites a challenge. Apply a fair business proportion instead.
  • Everyday meals. The cost of normal meals while working is generally not allowable, with only limited relief for genuine travel away from your usual pattern of work.

Claiming what your work genuinely requires, and keeping the evidence, keeps you on safe ground.

Records to keep

Clear records support your claim and make filing straightforward. If you are self employed, keep your records for at least 5 years after the 31 January Self Assessment deadline they relate to. If you work through your own company, keep company records for 6 years.

  • Income records. Invoices you raise and the payments you receive from each engagement.
  • Receipts and invoices for costs. Indemnity insurance, registration fees, CPD, equipment and subscriptions.
  • A mileage log. The date, journey, reason and miles for each work trip if you claim mileage.
  • Bank statements. Ideally from a separate account used only for your work.
  • CPD records. Evidence of the courses and training you attend, which also supports the related costs.

If you want to estimate your position before you file, our tax calculators give a quick indication.

A worked example

Worked example

A self employed locum nurse

Priya works as a self employed locum nurse across several settings. In 2026/27 she invoices £48,000 for her work. Her professional indemnity insurance costs £900, her NMC registration and professional subscriptions come to £700, and she spends £400 on CPD courses that keep her skills current. She drives 6,000 business miles between different workplaces during the year, giving mileage relief of £2,700 at 45p a mile. She also claims a reasonable share of home costs for admin and the business proportion of her phone, together around £500. Her allowable expenses come to roughly £5,200, so her taxable profit is about £42,800 rather than the full £48,000. Claiming every allowable cost reduces the tax she pays and means she is not taxed on money she has spent simply to do her job.

The exact figures depend on her full circumstances, but the principle holds: the genuine costs of practising all reduce taxable profit.

Common mistakes

A handful of avoidable errors cost healthcare professionals money or attract questions.

  • Forgetting indemnity and registration fees. These leave the account quietly by direct debit and are often left off the return despite being core allowable costs.
  • Not claiming travel between workplaces. Mileage between sites adds up and is frequently overlooked.
  • Claiming everyday clothing. Only genuine protective clothing or a required uniform qualifies.
  • Ignoring home admin costs. A fair share of home running costs is allowable where you do genuine business admin.
  • Mixing personal and business spending. A separate account makes records cleaner and the claim easier to support.
  • Claiming mixed use items in full. Always apply a business proportion to a phone, car or home that is also used privately.

If you would like support tailored to your profession, see our accountants for healthcare page.

What you should do

Gather your income records and every cost from the year, from indemnity and registration fees to CPD, equipment, travel and subscriptions. Add up your allowable expenses, check your mileage log, and make sure mixed use items are split fairly. The result is a return that reflects the true cost of your work and the right amount of tax.

If you would rather have it prepared accurately and on time, we can handle your Self Assessment and claim every allowable expense. Get a fixed fee quote to get started.

In short

A clear guide to the expenses locums and other self employed healthcare professionals can claim against their income.

Frequently asked questions

Can I claim my indemnity insurance and registration fees?
Yes. Professional indemnity insurance is a core allowable cost for self employed practitioners, and registration fees you must pay to practise, such as those for the GMC, NMC, GDC or HCPC, are also allowable. These often leave your account by direct debit, so make sure they are included on your return rather than overlooked.
Can I claim travel as a locum?
You can claim travel between different workplaces, which is common for locums moving between settings. If you use your own car you can claim mileage at 45p for the first 10,000 business miles in the year and 25p a mile after that. Ordinary commuting to a single regular workplace is not allowable, so the key is whether you are travelling between places of work.
Is CPD an allowable expense?
Training and continuing professional development that maintains your current skills and knowledge is allowable, including relevant courses and conferences, along with the travel to attend them. Training that qualifies you for an entirely new field is treated differently, so the focus is on keeping your existing skills up to date.
Can I claim for working from home?
Where you carry out genuine business admin from home, such as invoicing, rotas and CPD records, you can claim a reasonable share of your household running costs. As with a phone or car that you also use privately, you claim the business proportion rather than the full amount.
How long should I keep my records?
If you are self employed, keep your records for at least 5 years after the 31 January Self Assessment deadline they relate to. If you work through your own company, keep your company records for 6 years. Keep invoices, receipts for your costs, a mileage log and your CPD records, as these support both your income and your expense claims.