HMRC to withdraw guidance on Locum Pharmacist employment status
HM Revenue & Customs (HMRC) has announced plans to withdraw its occupational guidance regarding the employment status of Locum Pharmacists. Pharmacy owners (our members) should be aware that the 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. Members should [...]
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