Locum vets and veterinary nurses typically work through a mix of specialist locum agencies (who take a margin before paying you a day rate) and direct arrangements with individual practices. Agencies usually pay you the net rate after their margin, so what actually lands in your account from an agency booking is your income from that job — there's no gross-up needed. Every practice and agency payment, however sourced, combines into a single qualifying income figure.
Locum vets working through their own limited company need to consider IR35 status separately from MTD — these are two distinct sets of rules. If you're genuinely self-employed (not operating through a limited company), IR35 doesn't apply to you at all, and your MTD position is assessed the same way as any sole trader: total qualifying income from your most recently filed Self Assessment return.
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No, agencies pay you the actual amount after their margin, and that's your income from that booking. There's no gross-up adjustment needed for MTD purposes.
IR35 and MTD are separate sets of rules. If you're genuinely self-employed rather than working through your own limited company, IR35 doesn't apply to you, and your MTD position is assessed as standard sole trader income.
Yes, all self-employment income combines into a single qualifying income figure, regardless of how many agencies or practices you work with.
Yes, professional registration required for your work is a normal allowable business expense.
Yes, if you're not reimbursed by the agency or practice, travel between assignments can be claimed at 45p/mile for the first 10,000 business miles.