MTD made simple for busy clinicians.
Whether you track income in a spreadsheet or just keep things organised enough — Otis helps you meet HMRC requirements without changing how you work.
What is MTD for Medical Professionals?
Making Tax Digital (MTD) for Income Tax is a new HMRC requirement starting from April 2026.
If you’re a locum doctor, dentist, or GP earning self-employed income, you’ll need to send updates to HMRC every quarter instead of just filing one annual tax return.
These updates are not full accounts — just summaries of your income and expenses, followed by a final end-of-year declaration.
How Quarterly Updates Work
Every 3 months, you’ll submit a simple summary of:
- Total income from locum shifts or private work
- Business expenses (indemnity, travel, courses)
- Any changes to your work setup
These aren’t final — you can adjust everything at the end of the year. The goal is just to keep HMRC updated regularly.
MTD Thresholds for Clinicians
You’ll need to follow MTD if your total self-employed income (locum + private + other sources combined) exceeds:
From 6 April 2026
Over £50,000 in total income
From 6 April 2027
Over £30,000 in total income
This includes all your self-employed work combined — even if it comes from multiple clinics or practices.
Why MTD Feels More Complicated for Locums
Unlike a typical sole trader, clinicians often have multiple income sources — different practices, varying session rates, and a mix of NHS and private work.
On top of that, expenses can be less predictable: indemnity cover, training courses, travel between sites, and professional subscriptions.
MTD doesn’t simplify this — it just requires you to report it more frequently.
Why Many Medical Professionals Still Use Spreadsheets
Most locums don’t run “businesses” in the traditional sense — they track shifts, invoices, and expenses in a way that works for them.
A spreadsheet is often enough. MTD doesn’t force you to adopt complex accounting systems — it just requires digital submission.
Introducing Otis (Built as Bridging Software — Not Accounting Software)
Otis is designed specifically for clinicians who don’t want to switch to full accounting software. It’s what HMRC calls bridging software — a tool that connects your existing records directly to HMRC.
That means you keep your spreadsheet exactly as it is. No rebuilding your system. No learning new accounting workflows. No forcing your income into a rigid structure that doesn’t match how locum work actually happens.
How it actually works
1. Drag and drop your spreadsheet — Excel, Google Sheets export, whatever you already use.
2. Otis reads your data and automatically organises it into HMRC-ready categories.
3. You review everything — check that income, expenses, and categories look right.
4. Submit in a few clicks — no copying, no re-entering data, no manual totals.
The key part here isn’t automation — it’s control. Otis doesn’t blindly submit anything. It prepares everything for you, but you always review and confirm before it goes to HMRC.
This is especially important for clinicians, where income can come from multiple sources — different practices, varying session rates, private work, and reimbursements. Otis helps organise that complexity without taking control away from you.
Behind the scenes, Otis creates the digital link HMRC requires. Your spreadsheet alone can’t do that — but paired with bridging software, it becomes fully MTD compliant.
You can also find Otis on the HMRC software directory as an approved solution for Making Tax Digital.
Ready to Get Started?
If you want to stay compliant without adding complexity to your workflow, Otis is built for exactly that.