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HMRC internal manual

Employment Status Manual

Particular occupations: doctors - locums

Doctors also act as locums for other doctors. The word ’locum’ comes from ’locum tenens’ which means ’taking the place of’`. Such locum posts can be either in general practice or within the NHS.

Some doctors who describe themselves as locums may in fact be engaged to assist a doctor in general practice rather than to take the doctor’s place during illness or holidays. The earnings of such assistants are usually chargeable as employment income and subject to Class 1 NICs.

It is essential to ascertain the contractual terms of any engagement and to review status in the normal way (see ESM0500 onwards)