[ˈləʊkəm]
A Locum is a temporary worker that provides their services to businesses when regular staff are absent. The term is most common in the healthcare industry.
A Locum is an individual who fills in for regular staff members that are absent or on leave. They are common in the healthcare industry.
Locum work is popular with individuals who require flexibility in their employment. A Locum contract is usually short-term but can be on a longer term-basis if the parties agree to that.
Locums can be Self-employed or work through agencies which specialise in providing these workers to businesses. It is important to monitor the IR35 tax regulation as HMRC might count you as an Employee. If you are Self-employed, you have to submit a Self Assessment that includes any Expenses you wish to claim.
There are loads of different tax laws in the United Kingdom. IR35 is very important to freelancers and contractors but can be a little confusing. Here, we explain simply what IR35 is and who it can affect.
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Self-employed individuals can use two different methods to expense business vehicle costs. Here, we investigate the positive and negatives for both methods and which one might be right for you.
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