HM Revenue & Customs (HMRC) has announced plans to withdraw its occupational guidance regarding the employment status of Locum Pharmacists.

Pharmacy owners (our members) should be aware that the HMRC’s Employment Status Manual (ESM) specific occupational guidance for Locum Pharmacists (ESM4270 and ESM2063) will be removed with effect from Friday 30th June 2023.

Members should therefore be aware that, from 30th June, the employment status of Locum Pharmacists should be considered in line with ESM0500 and CEST, which has always been the case where there is doubt about their status.

The HMRC made this decision as updates to its general Employment Status Manual and the availability of the Check Employment Status for Tax (CEST) tool have removed the need for occupation-specific guidance.

The notice of this change can be found on  the HMRC website.

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