As a locum pharmacist it is important that you comply with tax and national insurance legislation and you will need to establish whether or not you should be registered as Self-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. Click here.

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