SmartShiftUK
2025/26 Tax Year
Built for NHS professionals · SmartShiftUK

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

🩺 Built by NHS clinicians who understand locum reality
4,000+NHS professionals
AllNHS roles covered
FreeNo signup needed
1
Pick your NHS role
→
2
Enter your salary & shifts
→
3
See your exact shift limit
✅ Every NHS role ✅ Doctors · Nurses · HCAs · AHPs ✅ Free · No signup
Calculate my shifts →
Enter your details below — takes 60 seconds
↓
Your Role
Your details
Rates loaded
💼
Bank / Locum shifts
Enter your rate and shifts done this tax year
Your Hourly Rate
£
Shifts done since 6 April 2025
🌅
Long Day
9am – 9pm · 12 hrs
☀️
Short Day
9am – 5pm · 8 hrs
🌆
Late Shift
5pm – 9pm · 4 hrs
🌙
Night Shift
9pm – 9am · 12 hrs
0 shifts · 0 hrs · £0 gross Enter your hourly rate above to see gross
Other Income
£
📋
Deductions
Pension, tax code, student loan
NHS Pension
%
Set from your role
Student Loan
Tax Code optional
40%
📈 Higher Rate — above £50,270
HCAs · Band 5/6 nurses · F1/F2 · AHPs
Extra shifts push you over £50,270 — taxed at 40%.
60%
⚠️ Taper Trap — £100k–£125,140
Band 7/8 nurses · ST3+ doctors
Personal allowance clawed back. Effective rate 60%.
45%
TOP Additional Rate — above £125,140
High-earning consultants · Senior doctors
Past the taper — 45% flat and consistent.
What other calculators miss
❌ Others
  • Annual salary only
  • No shift planning
  • No threshold warnings
  • Limited roles
✅ SmartShiftUK
  • Shifts per month
  • Your cliff edge
  • All NHS roles
  • Full year planned
Your answer
—
—
Monthly take-home with 0 shifts
£0
📋 Monthly salary (after tax)£—
+
💼 Locum net (0 shifts)£—
Total in your pocket£—
Net per shift
£0
after tax, NI & pension
Adjust monthly shifts to explore 4 shifts / month
Tax Code Analysis
—
—%
NHS Pension — 2015 Career Average Scheme
—
Shift Milestone Planner
—
ShiftsGrossTake-HomeEff. RateNet/ShiftMarginalBand
📅 Monthly Locum Planner
Choose shifts per month — see what you take home and when to stop.
Locum shifts per monthEdit individually in the table below
4
MonthShiftsLocum gross Net from locumMonthly take-home Year-to-dateTax bracket
⚠️
PAYE employees only — not for umbrella/limited company/IR35. Scotland: Based on England & Wales bands — Scottish rates differ.

2025/26 UK tax bands · Income Tax + NI Class 1 · NHS Pension 2015 Scheme
Pension tiers: ≤£13,259=5.1% · £13,260–£27,596=8.3% · £27,597–£53,755=9.8% · £53,756–£72,293=10.7% · £72,294+=12.5%
Student loan: Plan 1 £24,990 · Plan 2 £28,470 · Plan 5 £25,000 (9% above threshold)
Personal allowance tapers £1 per £2 above £100,000 · Additional rate 45% above £125,140

For planning guidance only — not official HMRC or financial advice. Always verify with your payslip or a qualified accountant.

Trusted by NHS professionals across the UK
"Finally a calculator that actually tells me what to do — not just what I earned. Saved me from crossing into the taper trap this year."
ST
ST5 Registrar
London NHS Trust
"I had no idea about the 60% taper trap. This tool showed me I was 3 shifts away from losing thousands. Can't believe this is free."
B7
Band 7 Nurse
NHS Trust, Midlands
"Used this before every locum block. The month-by-month planner is brilliant — I can see exactly when to stop taking shifts."
GP
Specialty Doctor
NHS, North West
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