Locum dentists often mix NHS and private income, with different VAT treatment for each. Full worked example on £65,000 income and how the NHS/private split affects tax.
Locum GPs face a distinctive mix of NHS pension superannuation, medical indemnity and practice-by-practice self-employment. Full worked example on £75,000 income and what's deductible.
Locum pharmacists usually work through an agency, either self-employed or via an umbrella company. Full worked example on £58,000 income and how the two structures compare for take-home pay.
Locum veterinary surgeons work self-employed across multiple practices, with their own indemnity and professional fees. Full worked example on £52,000 income and what's deductible.
Magistrates are unpaid volunteers who can claim a Loss of Earnings Allowance and travel/subsistence expenses. How HMRC treats these payments, and how self-employed magistrates should record them, in 2026/27.
Self-employed man-and-van removal businesses have unusually high vehicle costs relative to their earnings. Full worked example on £48,000 turnover, when you need to pay a helper via PAYE or CIS, and what you actually keep.
Letting out a marina berth, mooring or renting out a boat brings its own property vs trading income questions. How 2026/27 Self Assessment treats mooring and boat-letting income.
Selling handmade crafts at markets, fairs and online alongside a stall pitch has specific stock, pitch-fee and trading-allowance considerations. How 2026/27 Self Assessment applies.
Self-employed market traders buy stock upfront and pay pitch fees at each market, with cash and card sales to track. Full worked example on £29,000 turnover across multiple markets.
The reduced-rate 'married woman's stamp' National Insurance election, abolished for new claims in 1977, still reduces State Pension entitlement for some women reaching pension age in 2026/27.
Self-employed massage therapists often hire treatment rooms and need specific professional insurance. Full worked example on £23,000 turnover and what's deductible.
Going back to study as a mature student while working part-time raises different tax and student loan questions than a typical school-leaver. What actually changes in 2026/27.
