Allowable Expenses for Locum Pharmacists
Written and reviewed by the Pharmacy Accountants editorial team. Last reviewed 28 July 2026.
Every allowable cost a locum pharmacist pays reduces taxable profit, so knowing what counts is worth real money at the end of the year. The test is whether a cost is incurred wholly and exclusively for the trade, and pharmacy work has a clear set of costs that meet it.
This guide lists the common claims and where the boundaries sit. For the return that puts them to use, our accountants for locum pharmacists capture the lot and file it.
The GPhC Registration Fee
A practising pharmacist must be registered with the General Pharmaceutical Council, and the annual registration fee is £293 from September 2025. As a cost that is necessary to work as a pharmacist, it is an allowable expense for a self-employed locum.
Professional Indemnity and Bodies
Indemnity cover and membership of approved professional bodies are allowable where they are incurred for the trade. Subscriptions to bodies on HMRC's approved list qualify, which is worth checking before you claim. HMRC lists which professional fees and subscriptions count.
Continuing Professional Development
Continuing professional development that maintains the skills your work already requires is generally allowable. Training that gives you an entirely new qualification sits on the wrong side of the line, because it is capital in nature rather than upkeep of the existing trade.
Travel and Other Costs
Travel between different locum engagements can be claimed, though ordinary commuting to a regular workplace cannot. Other running costs, such as a share of phone and stationery used for the trade, follow the same wholly and exclusively test.
Wholly and Exclusively for the Trade
The governing rule is that a cost must be incurred wholly and exclusively for the trade to be deductible. Where a cost has a private element, only the business proportion is claimed. How these costs land on the return, and whether you file as a sole trader or a company, is covered in locum pharmacist tax, and status under the off-payroll working rules can change which expenses are available.