TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Guidance on the tax treatment of medical, health care, and pharmacy locums

Revenue Tax and Duty Manual Part 05-01-20 has been amended to include information on the tax treatment of locum practices who incorporate their business. This manual sets out Revenue’s position on the status (employed or self-employed) of individuals described, correctly or otherwise, as ‘locums’ in the fields of medicine, health care and pharmacy, and the incorporation of medical locum practices.