Locum Solicitor Tax

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.

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.

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.

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.

Locum solicitors face unique mortgage challenges because lenders treat them as self-employed. This guide explains how to structure your finances, what lenders look for, and how 12-month accounts can strengthen your application.