Financial issues


As soon as you accept a locum booking, we will send you a timesheet. This must be correctly filled in every week with the exact number of hours that you have worked. The Consultant or Supervisor that you are working for must sign this before you send it to us. Locum doctors are paid on an hourly rate.

United Medicare usually pays electronically by BACS (Bank Automated Credit System) straight into your UK bank account every week that you work. You must ensure that we have your bank details before you commence the booking. We can also arrange payment by cheque if that is what you prefer.

Bank accounts

It has become much harder in recent years to open a UK bank account if you are a foreign national. United Medicare can assist you in opening a bank account with any UK clearing bank. We can organise a letter that will state that you will be working in the UK as a locum. This should enable you to open a UK bank account.

Tax & National Insurance for the UK

As a new locum coming to work in the United Kingdom, you will be expected to pay Income Tax and National Insurance (N.I). You will be experiencing a completely new tax system, which may be similar to that of your own country but will also have fundamental differences.

All employees are taxed under the Pay As You Earn (PAYE) scheme where you will have National Insurance and income tax deducted directly from your salary.


Every year you will be allocated a tax allowance, which you are allowed to earn before you pay UK income tax. This will be calculated by the income tax office. There are currently three bands of taxable income.

Your income tax deductions are paid to the Inland Revenue and are calculated with reference to your National Insurance number.

National Insurance

As a new employee you will be required to apply to your local Department of Social Security (DSS) for a National Insurance (NI) Number. Every NI number is unique to one person and is very much like a national identity Number, which is used in many countries. To apply to the DSS Office, you must have identification including:

  • PassportWork permit & right to abode (if applicable)
  • Home address with proof of place of residence
  • Proof of employment (such as a payslip/letter of employment)

After you have applied, you will be notified of what happens next. The DSS will allocate you a NINO, which will take approximately 12 weeks to complete. Your N.I number will be given to you in the form of two letters, six numbers and a final letter (A-D). A valid NINO will not affect how much National Insurance you will pay but it will allow you to receive the benefit of those payments against your N.I payment record.

If you want to know more about these issues, please look at the Inland Revenue’s website: www.inlandrevenue.gov.uk


If you are looking to rent private accommodation, United Medicare will be happy to write you a letter confirming your employment status with us which will help you secure tenancy.


We can provide details of an accountant who deals exclusively with doctors in the UK. The accountant can offer advice on all financial issues including doctors interested in working on a self-employed status and administering a limited company.

Additional Financial Services

It can be difficult when you are a temporary worker to obtain a mortgage so we can put you in touch with an independent firm of mortgage brokers who will be able to assist you with the following additional financial services:Mortgages

  • Loans
  • Risk Management/Life Assurance
  • Investments
  • Specialist mortgages for overseas professionals.

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