IN recent years, HM Revenue and Customs (HMRC) has started challenging the profession on a number of issues. Job‐related accommodation and benefits have been targeted for some time but, more recently, the emphasis has shifted towards status issues and, in particular, how locums are treated for tax and national insurance purposes. This is an important issue for practices and locums but, says Andy Moore, many are not aware of what they should do and what the implications are of getting it wrong.
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