Occupational Guidance on Locum Pharmacists

HMRC have issued information that their specific occupational guidance on locum pharmacist (ESM4270 and ESM2063) has been withdrawn with effect from 30th June 2023.
 
The removal is because updates to HMRC’s general Employment Status Manual and the availability of the Check Employment Status for Tax (CEST) tool have removed the need for their occupation-specific guidance.
 
Further information is available in the link to the HMRC Employer Bulletin for June 2023, which mentions the removal of the locum pharmacist guidance: June 2023 issue of the Employer Bulletin - GOV.UK (www.gov.uk).