HMRC to remove specific occupational guidance on locum pharmacist employment status


Share post:

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.”


Please enter your comment!
Please enter your name here

Current Issue June 2023

Related articles

MHRA grants authorisation for LEO Pharma’s Adtralza 2 mL pen solution

The Medicines and Healthcare Products Regulatory Agency (MHRA) has approved the marketing authorisation of Adtralza, a dermatological solution...

Grundon launches maiden UK-wide inhaler recycling programme

Grundon Waste Management has introduced what it claims to be the UK's first verified nationwide inhaler return and...

‘Record fine imposed on hydrocortisone manufacturers for dominant position abuse and 10,000% price increase’

The Competition Appeal Tribunal (CAT) has upheld the Competition and Markets Authority’s (CMA) findings against two pharmaceutical manufacturers...

Vision Report: Legal reforms, adequate funding imperative for success of community pharmacy

Achieving the community pharmacy vision necessitates legal adjustments and additional funding beyond recent boosts, the pharmacy vision document...