GP, Pharmacy and Dental Locums

Expert Support for Locums: IR35, Tax, and Pension Guidance.

Locums play a vital role in supporting GP surgeries, pharmacies, and dental practices — often providing essential continuity in patient care. However, navigating the complexities of IR35 regulations and determining the correct working status is crucial for both the locum and the hiring practice.

Understanding IR35: Getting Your Status Right.

Responsibility for assessing IR35 status lies with the NHS Trust, Health Board, or private client engaging your services. They are required to complete an employment status determination before you commence work, and advise you accordingly.

• If you are deemed outside of IR35, you may operate as self-employed or through a limited company.
• If a contract is within IR35, your income may be subject to PAYE deductions, similar to an employee
• As each engagement is assessed individually, you may find yourself working under a mix of contracts — some inside and others outside of IR35. In such cases, it may be more practical to take up a temporary employment contract directly with the client for certain assignments.

Our Services for Locums

Whether you're working as a GP, pharmacist, or dental locum, we provide full support to help you manage your finances and stay compliant:

• IR35 status advice and guidance.
• Limited company setup and self-employment support.
• VAT registration and returns.
• Payroll and PAYE management.
• Assistance with NHS pension contributions, where applicable.
• Ongoing tax planning and year-end accounts.

We ensure that your financial affairs are correctly structured, compliant with current legislation, and optimized for your professional needs — so you can focus on delivering exceptional care.