Guidance on the tax treatment of medical, health care, and pharmacy locums

May 25, 2020

Revenue Tax and Duty Manual Part 05-01-20 has been amended to include information on the tax treatment of locum practices who incorporate their business.  This manual sets out Revenue’s position on the status (employed or self-employed) of individuals described, correctly or otherwise, as ‘locums’ in the fields of medicine, health care and pharmacy, and the incorporation of medical locum practices.