This site is intended for health professionals only

At the heart of general practice since 1960

Flexible appointments give majority same-day access

On reading Dr Coull's interesting articles on locums (Careers, August 13/September 3), I note an important point that was omitted. Locums, like all self-employed individuals, are required by law to notify the Inland Revenue within three months of commencing self-employment using form CWF1.

Failure to do this will result in the unwelcome addition to their tax bill of a £100 fine. It is the individual's responsibility to ensure his or her tax is correct, so unfortunately the excuse of 'I didn't know' will fail. A good tax accountant will, however, ensure that all the paperwork is correct.

Duncan Elder

Practice Manager

Saltcoats, Scotland

Rate this article 

Click to rate

  • 1 star out of 5
  • 2 stars out of 5
  • 3 stars out of 5
  • 4 stars out of 5
  • 5 stars out of 5

0 out of 5 stars

Have your say