Policy paper

Revenue and Customs brief 9 (2025): VAT liability of the supply of temporary medical staff (locum doctors)

This brief provides an update on the VAT treatment of the supply of temporary medical staff (locum doctors).

From:
HM Revenue & Customs
PublishedPublished:
15 December 2025
Last updated:
17 July 2026 — See all updates

Documents

VAT liability of the supply of temporary medical staff

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Details

An updated Revenue and Customs Brief has been published on this subject. Read Revenue and Customs Brief 6 (2026): VAT liability of the supply of temporary medical staff (locum doctors).

This brief explains:

  • HMRC’s updated view on the VAT treatment of the supply of temporary medical staff (locum doctors)
  • the effect of this update on input and output tax
  • how to claim a refund of overdeclared output tax if you’re affected by this update

Updates to this page

Published 15 December 2025
Last updated 17 July 2026 — Show all updates

  1. Information added that an updated Revenue and Customs Brief 6 (2026): VAT liability of the supply of temporary medical staff (locum doctors) has been published.

  2. First published.

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