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For self-employed physiotherapists

MTD for Income Tax for physiotherapists.

Private practice, clinic room rent, locum sessions and a mix of insurer-paid and self-pay clients. Here's how Making Tax Digital for Income Tax affects physiotherapists, and when it starts for you.

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Does this apply to me?

Higher-earning private and locum physios are in scope now.

MTD for Income Tax is measured on gross self-employed income before expenses. With private and locum work combined, many physiotherapists are over £50,000.

Live now
£50,000
Gross income from April 2026
£30,000
Threshold from April 2027
£20,000
Threshold from April 2028
Employed and self-employed?

Only your self-employed income is reported quarterly.

Plenty of physios hold an NHS or employed role alongside private work. MTD covers the self-employed side; your PAYE employment is handled by your employer and still forms part of the picture at your final declaration.

What records you need →
What's changing

Digital records, four quarterly updates, one final declaration.

Your annual Self Assessment return is replaced by four short quarterly updates and a year-end final declaration, all through recognised software.

Expenses to keep digital

  • Clinic or treatment-room rent
  • HCPC registration
  • Professional indemnity insurance
  • CPD, courses and training
  • Equipment and consumables
  • Professional body membership

Record income as you invoice, so insurer-billed work sits in the right quarter even if it's paid later.

  • Room rent A deductible business expense
  • Self-pay vs insurer Recorded when invoiced
  • Locum sessions Extra income source, same records
The practice detail

The bits specific to physiotherapy.

Clinic room rent

Renting a room or space is a core, deductible cost. Record it against your income so your margin is clear.

Indemnity and HCPC

Professional indemnity and HCPC registration are deductible. Keep them recorded so nothing is missed at year-end.

Insurer billing timing

Insurer-paid work can settle weeks later. Recording income when invoiced keeps each quarter accurate.

Mixed income

Private clinics, locum cover and contract sessions all sit in one set of records and roll into a single quarterly update.

Why Clear Books

Records that respect your time and your patients.

You went into physiotherapy to treat people, not to wrangle spreadsheets. Clear Books keeps your income and costs tidy and gives HMRC exactly what MTD requires.

  • Record private, locum and contract income in one place
  • Track room rent, indemnity and HCPC costs
  • Log income as invoiced, whoever pays
  • Send HMRC-compliant quarterly updates in minutes
  • Web and mobile, so records fit around clinics
  • Free plan available, no timer
Try Clear Books free for physios → Explore product features
The Clear Books MTD for Income Tax submissions screen showing four quarterly updates submitted to HMRC
Q1 update submitted
HMRC recognised
Common questions

Physiotherapist MTD FAQ.

Do physiotherapists have to use MTD for Income Tax?
If your self-employed income is over £50,000, it applies from 6 April 2026. Many private and locum physios are above that. The threshold drops to £30,000 from April 2027 and £20,000 from April 2028.
I have both employed and self-employed work, what counts?
MTD covers your self-employed and any property income. PAYE employment is handled by your employer but still forms part of your final declaration. You report the self-employed side quarterly.
Can I claim clinic room rent?
Yes. If you rent a treatment room or clinic space, the rent is a deductible business expense you record digitally with your other costs.
How do I handle insurer-paid versus self-pay clients?
Both are income. Insurer-billed work can settle later, so recording income as you invoice keeps each quarter accurate regardless of when the money arrives.
What professional costs can I claim?
Typical costs include HCPC registration, professional indemnity insurance, CPD and training, equipment and consumables, and clinic room rent.
Free for self-employed physios

Keep your practice records clinic-ready.

Record sessions, room rent and professional costs as you go, and send your first quarterly update in minutes.

Try Clear Books free → Back to MTD for Income Tax