With the government to withdraw employment status guidance for locum pharmacists later this month, Atif Butt explains what could change and why it matters
Recently, HMRC announced the removal of sector-specific employment status guidance for locum pharmacists, to take effect from June 30th 2023. The previous guidance outlined that locum pharmacists engaged on a sessional or daily basis, performing only the statutory requirements of their role, were likely to be considered self-employed for tax purposes. On the other hand, those involved in managing staff, cashing up, and ordering stock were more likely to be considered employees. This sector-specific guidance helped determine employment status within the pharmacy industry, with HMRC also stating that locums engaged through standard agreements provided by the National Pharmacy Association (NPA) or the Pharmacists’ Defence Association (PDA) were likely to be self-employed…
(article continues on the Chemist and Druggist website – click here)
