• Home
  • Contact Us
• Candidate Zone
  • Permanent Jobs
  • Locum Jobs
  • Vet Nurse Jobs
  • Register CV
  • Working in the UK
  • Refer a Friend
• Client Zone
  • Upload a Vacancy
  • Testimonials
  • Request a Call
• Locum Zone
  • PAYE or SE?
  • Locum Insurance
  • Accountants
  • Locum Jobs
• About Us
  • Meet The Team
  • Privacy Policy
• Links
  • Useful Links
  • Australia & NZ

Should I be PAYE or Self-Employed?

As a locum Vet or Vet Nurse you will need to establish whether or not you should be registered as Self-Employed.

HM Revenue & Customs are finding increasing difficulty in collecting what is duly owed by locums claiming to be Self-Employed, which results in these departments forcing Practices that have employed the services of the non-paying locum to do so instead.

Legally it is recognised that there are three key ingredients, which are referred to as ‘the irreducible minimum of employment” that help to qualify working status This means if all three are present, the working arrangement is deemed to be one of employment. However, if any are missing the worker is not classed as employed. By law, it is not a requirement to prove that a worker is self-employed, only that he or she is not employed. 

H M Revenue & Customs Department have informative web pages designed to help ascertain whether a locum worker is likely to be classed as employed or self- employed, providing an Employment Status Indicator as a useful tool. Follow this link: www.hmrc.gov.uk

If you are currently registered as Self-Employed, It is probably best to continue. However, each job you accept is considered on its own merits. Simply because you are Self-Employed in one position, does not mean that you will continue to be Self-Employed it is your responsibility to comply with the rules set out by the HMRC. If you are not sure, please make sure you ask.

Finally, our best advice is to get professional help from the beginning, either from a recognised accountancy firm or an experienced adviser in this area.