Revenue eBrief No. 125/22

20 June 2022

Individuals described as ‘locums’ engaged in the fields of medicine, health care and pharmacy

Tax and Duty Manual Part 05-01-20 (Individuals described as ‘locums’ engaged in the fields of medicine, health care and pharmacy) has been updated at Paragraph 3 to refer to the revised Code of Practice on Determining Employment Status published in July 2021.