Policy paper

Revenue and Customs brief 9 (2025): VAT liability of the supply of temporary medical staff (locum doctors)

This brief provides an update on the VAT treatment of the supply of temporary medical staff (locum doctors).

• From: HM Revenue & Customs
• Published: 15 December 2025

Documents

VAT liability of the supply of temporary medical staff

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Details

This brief explains:

• HMRC’s updated view on the VAT treatment of the supply of temporary medical staff (locum doctors)
• the effect of this update on input and output tax
• how to claim a refund of overdeclared output tax if you’re affected by this update

Published 15 December 2025