Taxing Questions

12th October 2011 by Liz Densley

I have been talking to a lot of new locums recently and thought it would be useful to set out some of the questions I’ve been asked, which may be of interest to both new locums and salaried GPs.  I’d be happy to answer further questions in a future article – just email me at the address below.

I’ve been on PAYE up to now, so there’s no need to look at anything before I start self employment

Unfortunately PAYE does not always deduct the right amount of tax.  Doctors in training rotations are always at risk of their P45 not following them properly, or having overlapping employments – which can give rise to material under and overpayments of tax.

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