How many locum shifts can you take
without crossing into inefficient tax?

In the UK, the tax year does not run January to December like in many countries. Instead it runs from 6 April to 5 April the following year.

So the current tax year is 6 April 2025 → 5 April 2026, often written as 2025/26.

HMRC (the UK tax authority) resets everything on 6 April each year — your personal allowance, your tax bands, and how much you've earned. That's why we ask how many shifts you've done since 6 April 2025, not since January.

💡 Not sure? Check your payslips or locum agency statements. They'll show the payment dates — count any paid on or after 6 April 2025.

The NHS Pension is one of the most valuable workplace pensions in the country — but most people only see the deduction on their payslip and feel short-changed. Here's the full picture.

📐 It's a Career Average (CARE) scheme — not a pot of money
The NHS pension isn't like a savings account where your contributions sit in a fund. Instead, each year of service earns you a guaranteed annual pension in retirement equal to 1/54th of your pensionable pay that year. These annual slices add up across your career. The pension is guaranteed by the government and rises with inflation every year — something private pensions can't promise.

⚠️ Should I opt out?
Opting out means you keep your contribution now, but you lose your employer's 23.7% contribution permanently — there's no way to reclaim those years later. It's rarely the right move unless you're facing serious short-term financial pressure. If you're near the Annual Allowance limit (£60,000/year total pension input), speak to an independent financial adviser before opting out.

💡 Every bank and locum shift you do also earns NHS pension — not just your salaried hours. The pension accrual applies to all pensionable NHS pay.

Your tax code tells your employer how much of your salary is tax-free each year. HMRC (the UK tax authority) assigns it automatically and sends it to your employer.

How to find your tax code: Look at your most recent payslip — it will be printed near the top, usually next to "Tax Code" or "PAYE reference". You may also find it in a letter from HMRC called a P2 or P45.

💡 New to NHS employment? If you've just started a new NHS job and HMRC doesn't have your full tax history yet, they'll usually put you on BR or an emergency code first. This means you're paying too much tax initially — it gets corrected once your P45 from your previous employer is processed. Enter BR if that's what's on your payslip.