Clifford Desmond & Associates are experts in providing the complete accountancy and administrative solution to locum doctors. Revenue issued a Tax Briefing #82 clearly explaining that locum doctors can no longer be paid as self employed practitioners. The most efficient option now available to locum doctors is to incorporate a private limited company.
A doctor can use a limited company to conduct locum business and locum agencies will pay the company gross without deduction of tax. The doctor can then claim back valid expenses from the limited company prior to withdrawing a salary.