Updated guidance on locums published

Revenue has updated its guidance for Individuals described as ‘locums’ engaged in the fields of medicine, health care, pharmacy and ‘dental associates’ engaged in the field of dentistry providing additional information for dental associates.

The guidance has been updated as follows:

• The title of the guidance now includes ‘dental associates’ engaged in the field of dentistry. 
• Section 1 has been updated to expand the purpose of the guidance to include Revenue's position regarding the employment status for taxation purposes of dental associates. 
• Section 3 has been amended to provide guidance on determination of employment status for taxation purposes of dental associates and dental hygienists. 
• Section 4 now contains information regarding incorporation of locum practices. 
• Section 5 has been updated to include reference to the publication of the revised joint Code of Practice on Determining Employment Status. In addition, section 5 has been amended to include the link to the VAT Treatment of Dental Services Manual.
• Section 6 has been updated and amended to include an additional question relating to tax treatment of payments made to dental associates.