Guides · Updated 13 October 2026
Locum expenses. What to keep a record of.
If you are self-employed, some of what you spend to do the job can be set against your income. What counts depends on your circumstances, so this is a guide to what to record, not advice on what to claim.
The rule HMRC applies
A cost has to be for your business. HMRC's own guidance lists what is and is not allowed, and your accountant can tell you how it applies to you.
Costs locums usually record
- Professional registration and membership fees.
- Professional indemnity insurance.
- Business mileage, and parking on business journeys.
- Training that keeps your existing skills up to date.
- The cost of a DBS check.
- Software you use for the work, and your accountant's fees.
Example: What a month of records looks like
- 3 September: Indemnity insurance renewal. £180.00. Receipt saved
- 9 September: Parking at a session. £6.50. Receipt saved
- 14 September: 36 business miles, there and back
- 21 September: Training course. £45.00. Receipt saved
Made-up figures, to show what a record looks like. It is not a list of what you can claim.
Mileage
Many sole traders use HMRC's simplified expenses for a car, which is a flat rate for each business mile. For that you need the date, where you went and the miles, not fuel receipts.
Whether a journey between home and a workplace counts as business travel depends on how you work. HMRC has specific rules on this, so check with your accountant.
Keeping the evidence
Keep a receipt or a photo of it for every expense, with the date and what it was for. Self-employed records have to be kept for at least 5 years after the 31 January deadline for that tax year.
Flat rate or actual costs
For a vehicle you can use HMRC's simplified expenses, which is a flat rate for each business mile, or work out the actual costs. Either way you need a record of your business miles. Your accountant can tell you which suits you.
The trading allowance
There is a £1,000 tax-free trading allowance. If you use it you cannot claim expenses as well, so it only helps people whose costs are low. It is one or the other.
Costs passed on to the workplace
If travel or another cost was agreed as part of the booking, it goes on the invoice as its own line. It is still worth recording as an expense, so both sides of it appear in your records.
Where Locbase fits
Locbase records each expense with a photo of the receipt, works out mileage at HMRC rates when you add the miles to a session, and exports the year for your accountant. It does not tell you what you can claim and it does not work out your tax.
Questions
Does Locbase tell me what I can claim?
No. Locbase keeps the record and the receipts. What is allowable depends on your circumstances, which is a question for HMRC's guidance or your accountant.
Do I need fuel receipts for mileage?
Not if you use HMRC's flat rate per mile. You need a record of each business journey: the date, the destination and the miles.
Can I use the trading allowance and claim expenses?
No. GOV.UK is clear that you cannot claim expenses if you use the £1,000 trading allowance.
How long do I keep receipts?
At least 5 years after the 31 January deadline for that tax year. A photo of the receipt is enough as long as it is readable.
Read next
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This guide is general information, not tax or legal advice. Check with HMRC or a qualified accountant. Sources: GOV.UK: expenses if you are self-employed; GOV.UK: simplified expenses if you are self-employed; GOV.UK: how long to keep your records; GOV.UK: tax-free allowances on property and trading income.