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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

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