Keeping receipts for your locum tax return
Good records make the tax return quicker, cheaper and safer. This guide covers what a self-employed locum should keep, for how long, and simple habits that stop receipts going missing.
What to keep
- Receipts and invoices for every expense you claim, with a note of what it was for.
- Invoices you sent to agencies or practices, and the payments you received.
- Bank statements that show business income and spending.
- A mileage log, if you claim for travel in your own vehicle.
How long to keep them
If you are self-employed, keep your records for at least five years after the 31 January deadline for the tax year they relate to. See our guide to the UK tax year for locums for the dates.
Digital copies
HMRC generally accepts digital copies of paper records, as long as they are clear, complete and kept safely. A readable photograph or scan is usually fine, which means you can bin the paper once you have a good copy. If in doubt, ask your accountant.
Habits that work
- Capture it when you buy it. Thermal till receipts fade within months, so photograph them the same day.
- Record the purpose. "Train to Leeds, Tuesday shift" is far more useful than a blank slip a year later.
- Categorise as you go. It is much quicker than sorting a year's worth at once.
- Keep patient information out. Never photograph anything that identifies a patient. Crop or cover it, or do not keep it.
How Locum Tally helps
- Photograph a receipt straight into an entry on your phone, or upload a PDF.
- Optional receipt scanning suggests the date, amount, VAT and category, and you check it before saving.
- Subscribers get a private email address: forward a receipt, invoice or booking confirmation to it and it waits in your Inbox to review.
- Download your entries, a summary by category and month, and all your receipts in one zip for your accountant.
Keep it all in one place. Locum Tally is a simple income and expense tracker for UK locums: add shifts and expenses, keep a photo of every receipt, and export a tidy summary for your accountant at the end of the tax year.
More guides
This is general information for UK locums, written to help you keep good records. It is not tax, accounting or legal advice, and your circumstances may differ. Check with an accountant or on GOV.UK before relying on it.