Self-employed locum trading income only; PAYE locum engagements, National Insurance, student loans, losses and final Self Assessment balances are excluded.
Locum Pay Tax Calculator UK
Enter your values below to get the result first, then scroll for the full explanation and guidance.
Additional annual Income Tax on trading profit
£1,800.002026/27 standard annual comparison
Additional annual Income Tax on trading profit: £1,800.00 (2026/27 standard annual comparison)
Compare Income Tax on employment plus taxable trading profit with tax on employment alone; the Personal Allowance is used once.
Additional Income Tax only
Compare Income Tax on employment plus taxable trading profit with tax on employment alone; the Personal Allowance is used once.
Result snapshot
A quick visual read of the values behind this result.
Trading turnover£10,000.00
Trading allowance£1,000.00
Taxable trading profit£9,000.00
Income Tax on employment alone£3,486.00
Income Tax on combined income£5,286.00
Recommended next checks
- →Confirm the trading allowance or actual expense eligibility and your total taxable income.
- →Check Class 4 NI, student loans and Self Assessment payments separately.
- Trading turnover
- £10,000.00
- Trading allowance
- £1,000.00
- Taxable trading profit
- £9,000.00
- Income Tax on employment alone
- £3,486.00
- Income Tax on combined income
- £5,286.00
Excludes Class 1 and Class 4 NI, savings, dividends, losses, pension reliefs, special PAYE codes and tax already paid. Not a Self Assessment bill.
Try different values to compare results.
Estimate additional 2026/27 Income Tax on non-loss-making self-employed locum trading profit alongside employment income.
Additional annual Income Tax on trading profit
£1,800.002026/27 standard annual comparison
Additional annual Income Tax on trading profit: £1,800.00 (2026/27 standard annual comparison)
Compare Income Tax on employment plus taxable trading profit with tax on employment alone; the Personal Allowance is used once.
Additional Income Tax only
Compare Income Tax on employment plus taxable trading profit with tax on employment alone; the Personal Allowance is used once.
Result snapshot
A quick visual read of the values behind this result.
Trading turnover£10,000.00
Trading allowance£1,000.00
Taxable trading profit£9,000.00
Income Tax on employment alone£3,486.00
Income Tax on combined income£5,286.00
Recommended next checks
- →Confirm the trading allowance or actual expense eligibility and your total taxable income.
- →Check Class 4 NI, student loans and Self Assessment payments separately.
- Trading turnover
- £10,000.00
- Trading allowance
- £1,000.00
- Taxable trading profit
- £9,000.00
- Income Tax on employment alone
- £3,486.00
- Income Tax on combined income
- £5,286.00
Excludes Class 1 and Class 4 NI, savings, dividends, losses, pension reliefs, special PAYE codes and tax already paid. Not a Self Assessment bill.
Try different values to compare results.
Table of Contents
Table of Contents
About Locum Pay Tax Calculator UK
Locum Pay Tax Calculator UK helps you work through the main numbers for this topic quickly with a simple input flow and an instant result.
Use the calculator result as a practical starting point, then review the explanation and assumptions on the page if you want more context.
Calculation method
Deduct either the eligible trading allowance or entered allowable expenses, then compare annual Income Tax with and without the resulting trading profit.
Self-employed locum trading income only; PAYE locum engagements, National Insurance, student loans, losses and final Self Assessment balances are excluded.
Formula explained
Calculation flow
This calculator is structured for fast UK-focused estimates with clear inputs, repeatable logic, and instant results.
Formula
Input values -> calculation engine -> instant result
How the result is built
1Enter the values requested in the form.
2The calculator applies the configured formula logic.
3The result updates instantly with a breakdown.
4Use the output to compare scenarios quickly.
Example
Example checked against the documented calculation method.
Assumptions
- Self-employed locum trading income only; PAYE locum engagements, National Insurance, student loans, losses and final Self Assessment balances are excluded.
Source basis
- UK-focused calculator flow
- Structured input validation
- Instant result breakdowns
FAQ
Common questions
Trust and notes
Assumptions and important notes
This calculator is designed to give a fast estimate using the method shown on the page. Results are most useful when your inputs are accurate and the tool matches your situation.
Use the result as guidance rather than a final diagnosis or professional decision. If the result could affect health, legal, financial, or compliance decisions, verify it with a qualified source where appropriate.
- Self-employed locum trading income only; PAYE locum engagements, National Insurance, student loans, losses and final Self Assessment balances are excluded.
Method
UK calculator guidance
Last reviewed
April 17, 2026