Unlike qualifying medical service contracts, if you are making a supply of health professional staff this is generally subject to VAT (irrespective if via an agency, an umbrella organisation, a personal service company or on a self-employed basis).
A locum does not have a requirement to register for VAT subject to their total taxable earnings remaining below the UK VAT registration threshold. Therefore, locums must regularly monitor their relevant income(s) to assess whether they have breached the UK threshold tests and are required to register and account for VAT.
The earnings of a General Practitioner from a salaried role i.e. as an employee of the Medical Practice are normally outside the scope for VAT and should not count towards your total taxable income. For example, if a General Practitioner performs both salaried and locum roles, only the earnings from the locum role may be subject to VAT.
Further information can be found in HMRC’s VAT Notice 701/57 (health professionals and pharmaceutical products). If you are unsure on the liability of your own supplies we recommend you take professional advice.
Bookamed shall make weekly payments to Locums if the Practice has subscribed for weekly payments and the locum is a Limited Company Contractor.
Bookamed does not make or arrange payments to Self-Employed Locums. The Locum shall directly agree with the Practice on payment terms and method of payment.
If you are a Self-Employed Locum, the Bookamed platform will automatically create and make the invoices available to the Practice via the Bookamed application provided the timesheets are submitted and approved on time. There is no need to manually create invoices. The platform will also inform the Practice and yourself via email and mobile app notifications that the invoice has been raised against the Practice for payment.
If you notice a discrepancy in your invoice, statements or pension forms please contact Bookamed Customer Service team on 0333 7000 700 or email us on firstname.lastname@example.org. We will aim to resolve the discrepancy at the earliest.
Bookamed shall not make or arrange payments for Self-Employed locums. If you are a Self-Employed locum please discuss the issue directly with the Practice.
If the payment discrepancy is due to an error in the invoice generated by the Bookamed platform please contact us on 0333 7000 700 or email us on email@example.com.
If you are a Limited Company Contractor and the Practice you are working with has signed up for Bookamed Weekly Payment, the Bookamed platform will automatically create the invoices on your behalf and make it available to Bookamed via the application for payment. However, this is subject to you submitting and obtaining approval of the timesheets on time. There is no need to create invoices manually. Bookamed shall also inform you via email and mobile app notifications that the invoice has been raised against Bookamed.