The UK tax year for locums: key dates
The UK tax year does not follow the calendar year, and the Self Assessment dates can catch locums out. Here is a plain-English overview of how it works and what to have ready.
When the tax year runs
The UK tax year runs from 6 April to 5 April the following year. It is written like "2026 to 2027". Income you earn and expenses you pay between those dates belong in that year's figures. Most sole traders now report the profits of the tax year itself, so a clean record of each year's shifts and costs is what your accountant needs.
Key Self Assessment dates
- 5 October: the deadline to tell HMRC you need to file a return, if you are new to self-employment or have not filed before, for the tax year that ended the previous April.
- 31 October: the deadline for a paper return.
- 31 January: the deadline for filing your return online, and for paying any tax you owe for that tax year.
- 31 January and 31 July: payments on account, if you are asked to pay in advance towards the next year's bill.
Penalties and interest apply for filing or paying late, so it pays to have your records ready well before the January deadline. Check the exact dates for your year on GOV.UK.
How long to keep your records
If you are self-employed, you generally need to keep your records for at least five years after the 31 January deadline for the tax year they relate to. That covers income, expenses and the receipts and invoices behind them.
Making Tax Digital for Income Tax
HMRC is phasing in Making Tax Digital for Income Tax, which asks some sole traders to keep digital records and send updates to HMRC through compatible software. It started in April 2026 for people with qualifying income over £50,000, and is due to extend to those over £30,000 from April 2027 and over £20,000 from April 2028. Check on GOV.UK whether it applies to you. Locum Tally helps you keep tidy digital records and exports, but it does not send anything to HMRC.
Setting up your periods
In Locum Tally you create the periods you report on. The suggestion is the current UK tax year, 6 April to 5 April, and you can use other dates if your accountant prefers them. Totals, charts and exports then follow each period, so year-end is a download rather than a scramble.
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.