Locum Doctors: Estate Planning Essentials

Dr. Priya Mehta earned £89,000 last year as a locum GP, working through her limited company across three NHS trusts. She contributed to two separate NHS pension schemes and built up £45,000 in a private SIPP. When her accountant asked if she'd made pension death benefit nominations, Priya realized she hadn't thought about her will in years.

Her partner of six years—they'd never married—would inherit nothing under UK intestacy rules. Her limited company shares, worth £30,000, had no succession plan. Her NHS pension death benefits, potentially worth hundreds of thousands, had default nominations she'd never updated.

Priya's situation isn't unusual. According to GMC data, 8,810 doctors work primarily as locums in the UK, representing 3.6% of registered doctors. Many earn £80,000-100,000 annually yet lack comprehensive estate plans that reflect their complex financial structures.

This guide addresses the specific estate planning challenges locum doctors face, from business succession to pension nominations, and how to protect your family without spending £650+ on solicitor fees.

Why Locum Doctors Face Unique Estate Planning Challenges

Your estate planning needs differ fundamentally from salaried doctors. While permanent NHS staff have employer-provided death-in-service benefits and straightforward pension arrangements, you navigate multiple income streams and pension pots.

Most locum doctors work through limited companies, meaning your company shares become estate assets requiring specific will provisions. You might have NHS pension contributions from current locum work, deferred pensions from previous salaried roles, and private SIPPs where you've invested company profits tax-efficiently.

Unlike permanent doctors who receive automatic death-in-service lump sums (typically twice annual salary), you only have coverage on days you're actively contributing to qualifying NHS pension schemes. The gaps between contracts create gaps in protection.

Your mobile career pattern creates another challenge. Frequent relocations and irregular schedules correlate with higher rates of unmarried partnerships. You might live with a partner of ten years without formalizing the relationship through marriage or civil partnership.

Between 2013 and 2017, nearly 12,000 additional licensed doctors began working as locums, with the number of locums in primary care increasing 250% between 2015 and 2019. Yet many lack the employer-supported will-writing services permanent NHS staff access.

The complexity multiplies when you factor in self-assessment tax returns, company accounts, dividend tax planning, and potential inheritance tax exposure. Your estate might exceed £500,000 (the combined IHT threshold for homeowners with children) while your partner lacks any automatic inheritance rights.

You organized your GMC registration, limited company formation, and professional indemnity. Estate planning requires similar attention—but specifically addresses locum circumstances.

What Happens If a Locum Doctor Dies Without a Will

Under UK intestacy rules, unmarried partners inherit nothing—regardless of relationship length or whether you have children together. The Administration of Estates Act 1925 governs distribution, and it doesn't recognize cohabitation.

Consider these scenarios:

Single locum doctor, £200,000 estate, estranged parents: Sarah, 32, worked as a locum anaesthetist. She hadn't spoken to her parents in eight years following a family dispute. When she died suddenly, her entire £200,000 estate—including her limited company, SIPP, and savings—passed to her parents by default. Her sister, whom she considered her closest family, received nothing.

Unmarried locum couple, eight-year relationship: James and Emma lived together for eight years, owned a property as tenants in common, and had two children together. When James died, Emma inherited nothing automatically. His 50% property share and £150,000 in pensions and company assets passed to their children. Emma faced having to buy out her own children's inheritance to keep the family home, while managing two grieving children alone.

Locum doctor with children, unmarried partner: David's will from ten years ago left everything to his ex-wife. He'd been with his new partner, Rachel, for five years and had updated his life insurance beneficiaries but not his will. When he died, Rachel—who'd supported him through cancer treatment—received nothing. His estate went to his ex-wife under the outdated will.

Your limited company doesn't automatically dissolve when you die. The shares pass under intestacy rules, potentially to family members with no understanding of how to wind up a medical services company. They'd need to deal with outstanding invoices from NHS trusts, agency relationships, HMRC accounts, and professional subscriptions.

Outstanding payments from agencies can take 60-90 days to arrive. Without clear executor authority, accessing these funds to support your family becomes complicated. Bank accounts freeze, requiring grants of representation before family members can access funds for immediate expenses.

Unmarried partners can claim under the Inheritance (Provision for Family and Dependants) Act 1975 if they cohabited for at least two years, but they must act within six months of death. These claims cost £5,000-15,000 in legal fees, take 12-18 months to resolve, and create family conflict during grief.

Intestacy administration for locum doctors typically takes 9-18 months. Your family faces court applications for Letters of Administration, asset identification across multiple pension providers and agencies, and legal fees of £3,000-8,000+.

A will eliminates all of this uncertainty for £49.99 and 15 minutes of your time.

Your Limited Company and Business Assets

When you die, your limited company shares become estate assets—they don't disappear. The company continues to exist, creating both an asset and a responsibility for whoever inherits.

Your company holds value beyond its balance sheet. Retained profits, equipment, and ongoing agency relationships represent tangible assets. You might have £20,000-40,000 in retained profits, medical equipment worth £3,000-5,000, and outstanding invoices for work completed.

Without will provisions, these shares pass under intestacy rules—potentially to family members who can't manage a medical services company. Your spouse might inherit, but would they know to contact your accountant, notify agencies, cancel professional indemnity insurance, and file final HMRC returns?

More critically, your director's authority dies with you. No one can legally access company bank accounts, sign contracts to wind up operations, or retrieve funds without executor authority granted through probate.

Outstanding payments from NHS trusts and agencies continue arriving for 60-90 days after your last shift. Your family needs access to these funds, but without proper estate planning, they're locked inside a company structure nobody can access.

Your will should address these business succession questions:

Option 1: Specific bequest of shares to business-savvy family member. If your spouse or partner understands company administration, leave them the shares with authority to wind up operations efficiently.

Option 2: Direction for executor to wind up company. Provide clear instructions: contact your accountant, notify agencies of cessation, cancel subscriptions and insurance, collect outstanding payments, settle liabilities, file final accounts, and distribute proceeds to beneficiaries.

Option 3: Retention of shares for income generation. If your partner is medically qualified and capable of managing the company structure, they might continue operations. This requires sophisticated planning beyond standard wills.

The tax implications matter too. Winding up your company triggers Corporation Tax on final accounts and potentially Capital Gains Tax depending on how you extract remaining value. Your executor needs authority to make these decisions.

Practical step: Create a "business continuity letter" (separate from your will) with: accountant contact details, HMRC login credentials, company bank access instructions, agency relationship contacts, professional indemnity renewal dates, and outstanding contract information. Update this annually and store it where your executor can find it.

Business Property Relief might apply to your limited company shares, potentially reducing inheritance tax by 50-100% if your company qualifies as a trading company. This is a complex area requiring specialist advice for estates over £1 million.

For most locum doctors with straightforward single-director companies, your will simply needs to name who inherits the shares and authorize your executor to wind up operations. That's within the scope of online will services.

NHS Pension Death Benefits for Locums

NHS pension death benefits for locum doctors follow different rules than for permanent staff—and these rules directly affect your family's financial security.

The critical difference: You only receive death-in-service benefits if you die while actively contributing to the NHS pension scheme. According to BMA guidance, if you work exclusively as a locum GP, you will only be covered for death in service benefits if you are in active pensionable employment on the day of death.

If you die on a day between contracts—even if you worked yesterday and have a shift booked tomorrow—you receive only deferred member death benefits based on previously accrued pension rights. The difference can be substantial.

Death-in-service benefits (when actively contributing):

Lump sum of twice your annual pensionable earnings
Survivor pensions for spouse/civil partner/qualifying partner
Children's pensions

For a locum earning £85,000 annually, death-in-service provides a £170,000 lump sum plus ongoing survivor pensions. For deferred members, benefits depend only on accrued pension value, which might be £20,000-40,000.

Who can receive your NHS pension death benefits:

Spouse or civil partner (automatic rights)
Qualifying partner (must prove 2+ years cohabitation AND financial interdependence)
Children or other dependents
Nominated person

Unmarried partners face additional requirements. You must prove your relationship through joint bank accounts, shared bills, cohabitation evidence, and financial interdependence documentation. Simply nominating them isn't sufficient—they must qualify under scheme rules.

The nomination process: NHS pension death benefit nominations are not legally binding, but administrators usually follow them. However, many locum doctors have outdated nominations from foundation year training, naming ex-partners or parents they'd no longer choose.

Update your nominations through the NHS Pensions member self-service portal. The process takes 10 minutes:

Log in to your NHS Pensions account
Navigate to "Death Benefits" section
Complete the "Expression of Wish" form
Provide nominee details and relationship evidence
Submit online and receive confirmation

For unmarried partners, attach evidence of cohabitation and financial interdependence with your nomination.

April 2027 inheritance tax changes: From April 6, 2027, most unused pension funds will be included in estates for inheritance tax purposes. However, NHS pension death-in-service benefits will remain excluded from IHT.

This creates a significant advantage for locum doctors actively contributing to NHS pensions. A £170,000 death-in-service lump sum will be IHT-free after April 2027, while £170,000 in a private SIPP would be included in your estate, potentially triggering £68,000 in inheritance tax (40% above the £325,000 threshold).

Multiple pension periods: Most locum doctors have several NHS pension "pots"—deferred benefits from foundation years, current contributions from locum work, and possibly previous salaried roles. Each period has separate death benefit rules and nominations.

Review all your NHS pension periods and update nominations for each. You might have 1995 section benefits, 2008 section benefits, and 2015 section benefits, each requiring separate attention.

Practical action: Set an annual reminder on the same date you receive your NHS pension statement to review both your will and all pension death benefit nominations together.

Private Pensions and Self-Invested Personal Pensions (SIPPs)

Beyond NHS pensions, most locum doctors accumulate private pension wealth through SIPPs and workplace pensions from agency work. These pensions follow completely different death benefit rules.

Private pensions sit outside your estate. Scheme trustees have discretion over who receives benefits, making your Expression of Wish forms critical—but not legally binding like will provisions.

Current treatment (until April 2027): If you die before age 75, your SIPP typically passes tax-free to nominated beneficiaries. After age 75, beneficiaries pay income tax on withdrawals at their marginal rate.

April 2027 changes: This is where locum doctor estate planning transforms significantly. The government announced that from April 6, 2027, unused pension funds will be included in estates for inheritance tax. Implementation details remain subject to consultation, but the principle is clear.

For a locum doctor with a £50,000 SIPP, this means:

Before April 2027: SIPP is outside your estate for IHT purposes
After April 2027: £50,000 adds to your estate value, potentially triggering or increasing IHT liability

If your estate totals £400,000 without the SIPP, you're below the £500,000 threshold (assuming you own a home and have children). After April 2027, adding the £50,000 SIPP creates a £450,000 estate—still below the threshold.

But if your estate is £520,000 without the SIPP, you already face £20,000 × 40% = £8,000 IHT. After April 2027, adding £50,000 means £570,000 estate minus £500,000 threshold = £70,000 taxable × 40% = £28,000 IHT. The SIPP alone triggers an additional £20,000 tax liability.

Why this matters for locum doctors: You likely use SIPPs for tax-efficient profit extraction from your limited company. You might contribute £40,000 annually, receiving 20-40% tax relief. Over a decade, you accumulate £200,000-300,000 in SIPP wealth.

After April 2027, that entire SIPP adds to your taxable estate. Combined with property, investments, and business assets, you could face substantial IHT exposure you didn't previously plan for.

Expression of Wish forms: Every pension provider requires a separate nomination. Create a pension inventory:

Provider	Policy Number	Approximate Value	Last Updated	Trustee Contact
NHS Pensions (1995)	NHSPA12345	£28,000	Never	NHSBSA
NHS Pensions (2015)	NHSPA12345	£12,000	Never	NHSBSA
Vanguard SIPP	V789456	£85,000	2022	0800 408 2065
Agency workplace pension	AV123789	£3,500	Never	Provider details

Update each nomination when relationship circumstances change. Most locum doctors have 3-4 different pension pots, each requiring attention.

SIPP beneficiary options: Depending on provider rules, beneficiaries can receive:

Lump sum payment (taxed as income if death after 75)
Inherited SIPP (remaining invested, accessed flexibly)
Income drawdown for dependents

These are separate decisions from your will. Your will directs estate assets; pension trustees direct pension benefits.

Protecting Unmarried Partners and Non-Traditional Families

The mobile nature of locum work—frequent relocations, temporary accommodations, irregular schedules—correlates with delayed marriage and higher rates of long-term unmarried partnerships. This creates acute estate planning risk.

Under the Administration of Estates Act 1925, unmarried partners inherit nothing automatically, regardless of relationship length or whether you have children together.

Consider this scenario: You and your partner have been together ten years. You have two children together, ages 3 and 6. You own your home as tenants in common (50% each), have £85,000 in pensions, and £40,000 in your limited company.

You die without a will. Your partner inherits nothing automatically. Your 50% property share passes to your children. Your pensions (depending on nominations) might go to your parents. Your company shares pass to your children.

Your partner must:

Buy out the children's property inheritance to keep the family home, or
Sell the property and buy something smaller, disrupting the children's lives
Make an Inheritance Act claim for financial provision (£5,000-15,000 legal fees, 12-18 months)
Manage two grieving children while fighting your family in court

This entire nightmare costs £49.99 and 15 minutes to prevent.

Inheritance Act claims: Unmarried partners who cohabited for at least two years can claim under the Inheritance (Provision for Family and Dependants) Act 1975. But claims must be filed within six months of death, require proof of financial dependency, and involve expensive court proceedings with uncertain outcomes.

Why force your partner to fight for basic financial security when a will provides certainty?

Joint property considerations: Many locum doctors own property as "tenants in common" rather than "joint tenants" (often for IHT planning or because they contributed unequal deposits). This means your share doesn't automatically pass to your partner—it follows your will or intestacy rules.

If you're unmarried and own property as tenants in common without a will, your partner could lose their home.

Guardianship for children: If you have children with your unmarried partner and you both die, only a will can name guardians. Without guardianship provisions, courts decide who raises your children—potentially not your first choice.

LGBT+ locum doctors: Civil partnership provides the same intestacy rights as marriage. Cohabitation—regardless of gender—provides no automatic rights. If you're in a long-term same-sex relationship without civil partnership, your partner faces the same intestacy risks as opposite-sex unmarried couples.

International considerations: Some locum doctors have overseas partners or family members they wish to benefit. Cross-border inheritance involves complex legal questions beyond the scope of online will services. Consult a specialist international succession solicitor if you have:

Beneficiaries living abroad permanently
Foreign property or assets
Complex immigration status questions
Potential domicile disputes

For UK-resident unmarried partners, children, or family, a straightforward UK will provides complete protection. You can name your partner as primary beneficiary, specify guardians, and ensure your chosen family—not your legal family—inherits.

Inheritance Tax Planning for High-Earning Locums

Locum doctors earning £80,000-100,000 accumulate substantial estates quickly. After a decade of practice, you might own:

Property: £350,000
NHS pension: £90,000
SIPP: £120,000
Limited company value: £35,000
Savings and investments: £55,000
Total estate: £650,000

Your inheritance tax exposure: £650,000 estate minus £500,000 allowances (£325,000 nil-rate band + £175,000 residence nil-rate band for homeowners leaving property to children) = £150,000 taxable at 40% = £60,000 IHT bill.

The April 2027 pension IHT changes make this worse. Currently, your £120,000 SIPP sits outside your estate for IHT. After April 2027, it adds to your taxable estate:

Estate including SIPP: £770,000
Less allowances: £500,000
Taxable: £270,000
IHT at 40%: £108,000

The pension IHT changes alone trigger an additional £48,000 tax liability for this example estate.

IHT thresholds 2024/25:

Nil-rate band: £325,000 (everyone)
Residence nil-rate band: £175,000 (if leaving home to direct descendants)
Combined for homeowners with children: £500,000

Transferable allowances: Married couples and civil partners can combine allowances, creating a £1,000,000 IHT-free threshold for couples. When the first spouse dies, their unused nil-rate band transfers to the survivor.

Unmarried couples cannot transfer nil-rate bands. This is another significant financial disadvantage of remaining unmarried. Your £325,000 allowance dies with you; your partner can't use it.

Legitimate IHT mitigation strategies:

Spouse exemption: Unlimited IHT-free transfers between spouses and civil partners (requires marriage/civil partnership).
Lifetime gifting: You can gift £3,000 annually with no IHT implications. Larger gifts become IHT-free after seven years (tapering relief after three years).
Pension drawdown sequencing: Spend pension funds in retirement so less remains to be taxed. This doesn't help locum doctors dying young, but it's relevant for long-term planning.
Life insurance in trust: A £100,000 life insurance policy written in trust costs £12-20 monthly for a healthy 35-year-old doctor. The payout is outside your estate, providing IHT-free funds to cover tax bills.
Business Property Relief: Limited company shares may qualify for 50-100% IHT relief if your company is a trading company (not an investment company). This is complex—seek specialist tax advice for estates over £1 million.

What we don't recommend: Complex schemes like discounted gift trusts, offshore structures, or aggressive avoidance strategies. These require specialist legal and tax advice far beyond online will services.

For most locum doctors with estates under £2 million, focus on:

Making a will to use your full nil-rate bands efficiently
Considering marriage/civil partnership to access spouse exemption and transferable allowances
Updating pension nominations to minimize IHT exposure after April 2027
Potentially adding life insurance in trust to cover IHT bills

If your estate exceeds £1 million or involves complex business structures, consult a specialist tax adviser about inheritance tax planning strategies beyond what standard wills provide.

What to Include in Your Will as a Locum Doctor

Your will needs standard provisions plus locum-specific considerations. Here's what to address:

Essential provisions all locum doctors need:

Executor appointment: Choose someone financially competent who can handle business wind-up, multiple pension claims, and agency negotiations. Your partner is often the right choice, with an alternate executor named if they predecease you.
Beneficiaries: Be explicit about unmarried partners. Name them specifically: "I leave my entire estate to Emma Sarah Thompson, my partner of 8 years, residing at [address]." Generic references to "my partner" can create ambiguity.
Guardians for children under 18: If you're unmarried, this is critical. Your partner isn't automatically your children's guardian if you're not married to their other parent. Name them explicitly, with alternate guardians if both parents die.
Specific bequests: Personal items with sentimental value, medical equipment you own personally, vehicles, jewelry.

Locum-specific provisions:

Limited company shares: "I leave all shares in [Your Medical Services Ltd] to [beneficiary name] with authority for my executor to wind up company operations and distribute proceeds as appropriate." Or provide specific direction to retain shares for income generation if your partner can manage this.
Business assets: Medical equipment, laptops, professional subscriptions need cancellation or transfer. Include direction for executor to access your business continuity letter (stored separately) with accountant details and agency contacts.
Residuary estate clause: "All remaining property not otherwise disposed of" goes to your named beneficiaries. This captures assets you forget to list specifically and anything you acquire after making your will.

Optional but recommended provisions:

Trust for minor children: Rather than children inheriting at 18, create a trust where funds are held until age 21 or 25. Your partner (or appointed trustee) manages funds meanwhile, using them for children's education and welfare.
Professional legacy wishes: Some locum doctors specify charitable donations to medical education funds, junior doctor support organizations, or causes they supported during practice.
Digital assets: Provisions for access to professional accounts, patient record systems (if applicable), CPD portfolios, and online subscriptions that may have residual value or require cancellation.
Funeral wishes: Burial or cremation preference, approximate budget guidance. Locum doctors who've relocated frequently may have less family support for funeral arrangements, making your preferences especially valuable.

What locum doctors DON'T need in their will:

Pension nominations (separate process with each provider)
Life insurance beneficiaries (named on policies directly)
Joint bank account provisions (pass automatically to surviving account holder)
Professional indemnity provisions (usually non-transferable, cancels on death)

Will review triggers for locum doctors:

Review and potentially update your will when:

Relationship status changes (marriage, civil partnership, separation, new partner)
Children are born or adopted
Significant asset acquisition (property purchase, substantial investment portfolio)
Business structure changes (sole trader to limited company, or vice versa)
Major changes in beneficiaries' circumstances (partner develops health issues, children reach adulthood)
Every 3-5 years as general practice

The April 2027 pension IHT changes will be a review trigger for many locum doctors. Once implementation details are confirmed, review whether your estate planning still achieves your objectives.

Practical action: Set an annual calendar reminder on the date you receive your NHS pension statement to review your will, all pension death benefit nominations, and business continuity letter together. This creates a regular review rhythm tied to something you already do annually.

How to Create Your Will Without Disrupting Your Locum Schedule

Traditional solicitor will-writing requires multiple appointments:

Initial consultation: 1 hour
Draft review appointment: 45 minutes
Final signing with witnesses: 30 minutes

When you work irregular shifts across different regions, coordinating three solicitor appointments within office hours becomes impossible. You're exhausted after clinical work. Your schedule changes weekly. Solicitor offices are 20 miles from your current placement.

This is why many locum doctors delay estate planning despite earning £80,000-100,000 annually.

Solicitor costs for locum doctors: Expect £450-800 for a complex will that includes business provisions, trust provisions, and IHT planning. Some medical specialist solicitors charge £600-1,000+ because they market specifically to high-earning doctors.

Online will services solve the scheduling problem. You can work on your will at 11pm after a shift, save your progress, and return next week when you have time to think clearly about guardian choices.

WUHLD's approach for locum doctors:

Complete your will online in 15 minutes, working around your shift pattern
Save and return anytime—we don't force completion in one session
Preview your complete will free before paying anything
Verify business provisions correctly capture your limited company instructions
One-time payment of £49.99 (not £650+ solicitor fees)
Four documents included:
1. Your legally binding will
2. 12-page Testator Guide explaining how to execute your will properly
3. Witness Guide to give to your witnesses
4. Complete Asset Inventory document to organize your multiple pensions and business assets

What WUHLD handles well:

Straightforward estates including limited company shares
Multiple pension pots requiring inventory
Unmarried partners needing explicit protection
Children requiring guardian appointments
Estates under £2 million with standard IHT planning

When locum doctors should use a solicitor instead:

International assets or beneficiaries (property abroad, family permanently overseas)
Estranged family members likely to contest your will
Complex business partnerships (multiple directors, shareholders, partnership agreements)
Estate value over £2 million requiring sophisticated IHT planning
Disabled beneficiaries requiring specialist trust provisions
Boundary disputes or complex property ownership issues

Be honest about complexity. If your situation involves multiple countries, contentious family relationships, or multi-million-pound business valuations, spend £800 on specialist advice. But if you're a single-director limited company with UK assets and clear beneficiaries, online services provide legally equivalent protection at a fraction of the cost.

Comparison for typical locum doctor:

Requirement	Solicitor	WUHLD
Limited company share provisions	✓	✓
Unmarried partner protection	✓	✓
Guardian appointments	✓	✓
Trust for minor children	✓	✓
Standard IHT planning	✓	✓
Appointment booking required	✓	✗
Time commitment	2.5 hours across 3 appointments	15 minutes online
Cost	£450-800	£49.99

You organized your limited company formation, GMC registration, and professional indemnity insurance. Creating your will is simpler than all of those—and more important.

Frequently Asked Questions

Q: Can locum doctors contribute to the NHS pension scheme?

A: Yes. Locum doctors can contribute to the NHS pension scheme if engaged on qualifying contracts where employers pay the mandated pension contributions (14.38% since 2019). However, death-in-service benefits only apply if you're actively contributing when you die—gaps between contracts mean gaps in coverage.

Q: What happens to my limited company if I die without a will?

A: Your limited company shares become part of your estate and pass under intestacy rules (typically to spouse, or parents if unmarried). The company continues to exist, but without will provisions authorizing someone to wind up operations or access company assets, there may be significant delays and legal complications. Outstanding invoices, agency relationships, and company accounts all require management.

Q: Do unmarried partners inherit NHS pensions in the UK?

A: Unmarried partners do not automatically inherit NHS pension death benefits. They must be named on a death benefit nomination form AND prove at least two years' cohabitation plus financial interdependence. Without proper nominations and relationship evidence, benefits may go to children, parents, or your estate instead of your intended partner.

Q: How much inheritance tax do locum doctors typically pay?

A: Inheritance tax is charged at 40% on estates exceeding £325,000 (or £500,000 for homeowners leaving property to children). Locum doctors earning £80,000-100,000 often accumulate estates of £400,000-700,000 through property, pensions, and business assets. This can create IHT bills of £30,000-80,000 without proper planning. The April 2027 pension IHT changes will increase these liabilities for doctors with substantial SIPP wealth.

Q: When do locum doctors need a solicitor for wills?

A: Locum doctors should use a solicitor if they have: international assets or beneficiaries, estates over £2 million, complex business partnerships with multiple shareholders, likely will contests from estranged family members, or offshore structures. Most straightforward locum estates (single-director UK limited company, UK assets, clear beneficiaries) can use online will services appropriately.

Q: What are the April 2027 pension inheritance tax changes?

A: From April 6, 2027, unused pension funds will be included in estates for inheritance tax purposes. Currently, most private pensions are exempt from IHT. This significantly affects locum doctors using SIPPs for wealth accumulation—a £100,000 SIPP previously outside your estate will add £100,000 to your taxable estate value. NHS pension death-in-service benefits will remain excluded from IHT under the new rules.

Protect Your Family Today

Estate planning addresses multiple crucial questions for locum doctors:

Your unmarried partner inherits nothing under intestacy—a will provides complete protection in 15 minutes
Your limited company shares need succession planning—specify who inherits and how to wind up operations
Your NHS and private pension death benefits require updated nominations—outdated forms send money to wrong beneficiaries
Your children need named guardians—courts decide if you don't specify
Your estate may face substantial inheritance tax after April 2027—proper planning reduces bills by tens of thousands

You handle complex clinical decisions daily. You organized your limited company, professional indemnity, and GMC revalidation. Your estate planning deserves the same systematic attention.

The difference between dying with a will and without one isn't legal complexity—it's whether your family spends 18 months in legal disputes or receives immediate clarity and protection.

Create your will today with WUHLD. Our platform is specifically designed for busy professionals who need comprehensive protection without the appointment scheduling nightmare.

For just £49.99 (vs £650+ for a solicitor), you'll get:

Your complete, legally binding will with locum-specific provisions
A 12-page Testator Guide explaining proper execution
A Witness Guide ensuring your witnesses understand their role
A Complete Asset Inventory document to organize your multiple pensions and business assets

Ready to Create Your Will?

WUHLD makes it simple to create a legally valid will online in just 15 minutes. Our guided process ensures your wishes are properly documented and your loved ones are protected.

Start creating your will now — it's quick, affordable, and backed by legal experts.

Legal Disclaimer: This article provides general information about estate planning for locum doctors and does not constitute legal advice. For advice specific to your individual situation, please consult a qualified solicitor. WUHLD's online will service is suitable for straightforward UK estates; complex situations may require professional legal advice.

NHS Pension Disclaimer: NHS pension death benefit rules are complex and vary depending on your section of the scheme (1995, 2008, 2015) and employment status. Always verify your specific entitlements with NHS Pensions directly or a specialist NHS pension adviser.

Tax Planning Disclaimer: Inheritance tax planning can be complex, especially with business assets and multiple pension pots. This article provides general guidance on IHT principles. For estates over £1 million or complex business structures, we recommend consulting a specialist tax adviser or solicitor.

Sources: