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Accounts for LawyersUK — Specialist accounting for UK solicitors and law firms

Locum Solicitor Tax

Locum Solicitor Tax

5 articles on locum solicitor tax for UK solicitors and law firms.

  • Locum Solicitor Tax

    How Does a Consultant Solicitor Structure Work for UK Law Firms?

    A consultant solicitor can operate in four main ways: as a self-employed sole trader, through a personal service company, through an umbrella company, or as a fee share consultant. This guide explains how each structure works, how it is taxed (including the dividend rates for 2025/26 and the increases from 6 April 2026, and the Class 4 NIC position), where IR35 and off-payroll working bite, and what the SRA requires of the firm and the consultant.

    •11 min read

  • Locum Solicitor Tax

    What Expenses Can a Locum Solicitor Claim in the UK for 2025/26?

    A practical guide for locum solicitors working in the UK on which expenses are allowable against their self-employed income. Covers SRA fees, PII excess, training expenses, travel, and home office costs with real £-figure examples for the 2025/26 tax year.

    •7 min read

  • Locum Solicitor Tax

    How Does IR35 Apply to a Locum Solicitor in 2025/26?

    IR35 rules affect locum solicitors who work through a personal service company (PSC). The engaging firm, if medium or large, determines the locum's employment status for tax. Getting the determination wrong can mean unpaid tax, NIC and penalties for both parties.

    •7 min read

  • Locum Solicitor Tax

    How Does IR35 Apply to a Locum Solicitor in 2025/26?

    A clear guide for locum solicitors and the firms that engage them, covering IR35 status, VAT registration thresholds, and the practical tax implications of working as a self-employed solicitor or through a personal service company.

    •8 min read