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Sessional GPs and practices must have clear arrangements to avoid tax pitfalls.
In 2005 the Inland Revenue began an investigation into whether my wife, a freelance GP locum, was not self-employed but an employee of a practice she frequently worked for.
The investigation lasted for over two years. Eventually both my wife and the practice concerned were vindicated. She and I hope that her experience may help other freelance GPs who find themselves in similar difficulties with the taxman.
Some practices try to impose their own terms and conditions on locums, but this is not a good idea. HM Revenue and Customs (HMRC) - previously the Inland Revenue - …