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Where Taxpayers and Advisers Meet

Locum Dr Income Tax Questions

Posts: 1
Joined: Wed Oct 14, 2020 2:57 pm

Locum Dr Income Tax Questions

Postby neil5061 » Wed Oct 14, 2020 2:59 pm

Hello all,
Trying to get an understanding of my tax situation. Just a bit of background. I am working as a Full time locum GP with no "regular" sessions. I currently use my home address as my base of work.

I am working as a sole trader (not a Ltd company)
I was planning on claiming back the following and was wondering what you guys thought of the legality.

1. Professional fees and training
2. Equipment for work, i.e stethoscope, headset, BP machine etc
3. Mobile phone contract. Planning on getting an iphone 12 (in my name) exclusively for work. Will keep my current phone contract and phone in my name for personal use.
4. Laptop
5. New car lease. Will claim back 100% of lease costs. No personal miles and will be able to provide a mileage log to back this up.
6. GAP insurance and Alloy damage insurance- would this be business related as the vehicle will only be used for going to practices and doing home visits.
7. Car insurance, road tax, petrol, servicing- to claim 100% of this
8. Meals?- would I be able to claim these. Sometimes I am working odd shifts and having to buy food/deliveroo.
9. Ubers as some of my shifts have been in places I cant park.
10. Parking fees
11. Would I be able to justify buying airpods to help me when I am using my mobile phone (as opposed to the headset connected to the wired phone)
At what proportion of expenses would HMRC start getting suspicious i.e 10% 20% or is it random.

Thanks for the advice !

Posts: 3297
Joined: Sat Feb 01, 2014 3:26 pm

Re: Locum Dr Income Tax Questions

Postby bd6759 » Wed Oct 14, 2020 10:28 pm

The first question you need to ask and establish is whether it is necessary to establish the base of operations. If it is necessary, then why should it be at your home? What part of your trade is carried on there?

Travel expenses are notoriously difficult to determine. Simply put, when your shift finishes, do you go home? If so, what is the business purpose of the journey. The law requires that the business purpose must be the sole purpose of any expense.

That is the test you must apply to all expenses: not is the expense necessary, or in connection with the business, but is it solely for the purposes of the trade.

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