Policy paper

Revenue and Customs Brief 6 (2026): VAT liability of the supply of temporary medical staff (locum doctors)

This brief provides an update on the VAT treatment of past and present supplies of registered locum doctors.

• From: HM Revenue & Customs
• Published: 17 July 2026

Documents

VAT liability of the supply of temporary medical staff (2026)

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Details

This brief explains:

• HMRC’s updated position on the VAT treatment of past and present supplies of registered locum doctors
• how to claim a refund of overdeclared output tax if you’re affected by this update
• how claims will be handled
• the effect of this update on input and output tax

Published 17 July 2026