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.
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Bookamed has two levels of pricing: (i) Bookamed service fee is 12% of the hourly locum rate if the practice requires Bookamed to pay the locums on a weekly basis and (ii) Bookamed service fee is 10% of the hourly locum rate if the Practice shall pay the locums directly.
Bookamed service fee is subject to VAT. Our service fee is only charged when a locum doctor completes a session.
The Locum’s charges may be subject to VAT. Please read the following for more information "Does Locum invoices include VAT?"
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 Practice shall directly agree with the Locum on payment terms and method of payment.
Bookamed shall raise an invoice at the end of each week for the service fee due for your GP Locum bookings in that week. The invoice will be made available inside your Bookamed Practice web application. You shall also be informed by email that the Bookamed invoice is awaiting payment.
On receipt of the Bookamed invoice, please check that the charges are correct, and then make payment by bank transfer to the bank account specified in the invoice. While making payments, please use the invoice number as the bank reference.
Cheques can be accepted, but please note we will add a processing charge to your next invoice of £1.50.
If you have any questions at all about invoices and payment, you can email email@example.com