u/Winter-Practice-8108

Hi all,

I’m a locum pharmacist working through a limited company and wanted to get a clearer picture of what expenses are genuinely allowable (and what might be pushing it).

I understand the general rule is that expenses must be “wholly and exclusively” for business purposes, but in practice it seems like there’s a grey area for a lot of things.

What I’m trying to understand:

•	What expenses do you personally claim through your locum company?

•	Which ones have your accountants approved without issues?

•	Has anything ever been challenged or disallowed?

Specific areas I’m unsure about:

•	🚗 Travel:Mileage vs fuel/insurance method & Commuting to regular vs irregular pharmacies

•	📱 Phone & internet: Can you claim a % if used for work?

•	Equipment: Laptops, iPads, work-related software

•	Training & courses: CPD, IP qualification, PGDs, DPP fees

•	Clothing: Smart work clothes vs uniforms (I’ve heard normal clothing isn’t allowed?)

•	Meals: When working long shifts or travelling

•	Accommodation: If working far from home

•	Insurance: Professional indemnity, locum insurance

•	Other: Accountant fees, bank fees, subscriptions (e.g. Royal Pharmaceutical Society)

Additional questions:

•	Do you take a conservative approach or claim more broadly?

•	How do you justify expenses if HMRC ever questions them?

•	Any tips to stay tax-efficient but safe?

•	What’s something you wish you knew earlier about expenses?

Would really appreciate hearing what others are doing in real life vs just theory.

Hi all,

I’m trying to understand whether DPP (Designated Prescribing Practitioner) supervision fees can be claimed as a business expense through a limited company.

From what I understand, HMRC generally allows expenses that are “wholly and exclusively” for the purpose of the business, but I’m unsure where DPP fees fall — especially since they relate to training/qualification.

My questions:

•Can DPP supervision fees be claimed as a business expense?

•Has anyone successfully claimed this through their accountant?

•What rationale or justification did you provide to support the claim?

Does it make a difference if:

• You’re already working as a pharmacist vs still training?

•The IP qualification directly increases your earning potential (e.g. private services, prescribing clinics)?

Additional questions:

• Would this be treated as:

•	A training expense

•	Or capital (non-allowable) due to creating a new qualification?

•	If not allowable via the company, is there any personal tax relief route instead?

•	Has anyone had this challenged by HMRC?

Would really appreciate any real experiences or accountant advice on this.