https://www.vetsurgeon.org/f/non-clinical-questions/30506/locum-work-and-tax---current-situation I am hoping someone can explain -at least briefly - the options and implications for tax whilst working as a locum. In particular for someone who might be coming out to the UK for a month of locum work at a time, 3-4 times a year. What would their besten-USTelligent Community 10https://www.vetsurgeon.org/thread/240168?ContentTypeID=1Wed, 07 Dec 2022 14:19:41 GMT146601cc-3922-4be7-9974-7e1d4e45a66b:c816f84f-0a83-49aa-bafb-4df08f62e410Clive Ansell<p>Probably need profesional advice from an account or HMRC.</p> <p>I don&#39;t know how it would work for someone coming from abroad, and whether or not it would affect their taxation back home</p> <p>4 ways of paying tax as a locum.</p> <p>1. Be employed and PAYE taxation. pay 20% tax and 12% NIC.&nbsp; Employer pays employers NIC too.&nbsp;</p> <p>2. Be a self-employed sole trader. need to register with HMRC. pay 9% NIC instead of 12%. No employers NIC. Able to offset work related expenses against taxation.</p> <p>3. Become a limited company. Set up a company employing yourself. Take the minimum in salary and the rest as dividends which attract a lower rate of taxation. Seems less popular now as less of a tax advantage. No personal experience of.&nbsp;</p> <p>4. Register with an umbrella company. They employ you PAYE and invoice the practice for your locum work. Have to pay their fees yo cover employers NIC in addition to PAYE taxation. Never made sense to me.&nbsp;</p> <p>If it is work with just one practice on a regular or recuring basis (for example every Friday, 2 days every other week, or 2 weeks 3 times a year) HMRC will likely state that you should be employed and be PAYE for taxation.&nbsp;</p> <p>When I started as a locum in 2001, I took advice from an account as well as from HMRC directly, who were actually very helpful.&nbsp;</p><div style="clear:both;"></div>