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VAT registration ­ the facts

Regarding the tax risks of employing locums regularly (Financial, 8 October), I think that gross payment is fair as ongoing expenses of car, drugs, accountancy (including VAT), etc, have to be met.

For 15 years, since retiring at 65 as a consultant obstetrician, I have worked part-time as a GP locum, sometimes with a regular session with a practice for several years. I have declared all my income and listed expenses for tax assessment, which is paid, additionally to PAYE on my NHS pension, biannually; national insurance is of course age-exempt.

Having a regular locum session with a practice helps to form a closer relationship with both patients and colleagues.

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