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Locum

A temporary worker who fills in when permanent staff are unavailable, or those who freelance professionally.

They are classified as self-employed by HMRC and must register for Self Assessment, tax return must be completed for any earnings. Note: Some locums are employed by agencies who help place the people in short-term contacts, then you don’t need to do a self assessment tax return.

Freelance locums can claim back tax on legitimate business expenses, any expenses incurred for the job are tax-deductible. Receipts and records need to be kept as evidence for HMRC

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