Skip to content
Search

Latest Stories

HMRC to remove specific occupational guidance on locum pharmacist employment status

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

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.


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.

Pharmacists defence Association (PDA) representatives attended a confidential HMRC briefing in advance of the announcement and HMRC stated that the removal of this text from their manual does not change the facts of anybody’s tax status.

HMRC said they want a fair and level playing field across all sectors and therefore they are removing any guidance that may have given the impression that any sector specific arrangements could determine a person’s tax status.

The HMRC told the PDA: “Removing these specific pieces of guidance does not mean HMRC has changed its view on the employment status of locum pharmacists. The rules on employment status remain unchanged as they stem from case law. Businesses in the pharmacy sector should be looking at the facts of the engagement in line with case law and that should continue after 30 June 2023. Employment status is determined by the terms of any contract, the facts of how the individual works and case law. So nothing changes in practical terms. As set out in ESM4270 a written document by itself cannot determine employment status.”

More For You

GPhC should consider reduced fees for pharmacists non-practising practising, says RPS

RPS responds to GPhC consultation on draft changes to fees

gettyimages

RPS urges GPhC to reduce registration fees for non-practising pharmacists

The Royal Pharmaceutical Society (RPS) has called on the General Pharmaceutical Council (GPhC) to reduce annual registration fees for non-practising pharmacists — such as those on parental leave or with a long-term illness — in response to the regulator’s consultation on proposed changes to fees.

The GPhC is proposing a 6% increase in annual registration fees from September 2025 to cover the rising operational costs.

Keep ReadingShow less
Nick Kaye
Nick Kaye appointed as NPA's new chair
Nick Kaye appointed as NPA's new chair

Breaking news: NPA members advised against collective action

With the government’s recent announcement of increased funding to the sector signalling a ‘clear step forward’, the National Pharmacy Association (NPA) has today announced that it will not be recommending collective action to its members.

Last month, the department of health announced the Community Pharmacy Contractual Framework (CPCF) with an increase in funding for 2024/25 of £106m to £2.7 billion and simultaneously a further increase to £3.1 billion for 25/26.

Keep ReadingShow less
Slamannan Village Pharmacy sold after 31 years

Slamannan Village Pharmacy

Slamannan Village Pharmacy sold after 31 years

A pharmacy in a small village in Scotland that has served its community for 31 years, has been bought by a group that operates 43 pharmacies across Scotland.

Slamannan Village Pharmacy is heavily relied on by locals sourcing their prescriptions from the village’s sole GP surgery.

Keep ReadingShow less
Kinnock highlights employers’ role in making community pharmacy jobs attractive

The new funding uplift our commitment to rebuilding the sector: Kinnock

Kinnock: ‘Employers have a key role in making community pharmacy jobs attractive’

Health minister Stephen Kinnock has emphasised that employers have a crucial role to play in retaining staff and making careers in community pharmacy more attractive.

His comments came in response to a written question from Victoria Collins MP, the Liberal Democrat spokesperson for science and technology, who asked what steps the Department of Health and Social Care is taking to address staff shortages and prevent the closure of local pharmacies.

Keep ReadingShow less
​Pope Francis

Pope Francis at the Vatican on December 4, 2024.

Photo by FILIPPO MONTEFORTE/AFP via Getty Images

His Holiness Mahant Swami Maharaj offers condolences to Catholic community following Pope Francis' passing

His Holiness Mahant Swami Maharaj, the spiritual leader and president of the Bochasanwasi Akshar Purushottam Swaminarayan Sanstha (BAPS), has expressed heartfelt condolences to the Catholic community worldwide following the passing of Pope Francis on Monday.

In a formal letter addressed to the members of the Roman Catholic Church, Mahant Swami Maharaj conveyed the deep sorrow of the BAPS Swaminarayan Hindu fellowship, acknowledging the Pope's passing as “a profound loss to the Catholic community and Christians around the world.”

Keep ReadingShow less