14/02/2011

- Self Correction for GP Locums

Revenue have been reviewing tax treatment of doctors engaged by GPs on a part-time, temporary or non-permanent basis.

Examples given in Tax Briefing 82 conclude that a locum will generally be regarded as an employee.
A reminder has issued by the revenue to most general practitioners of the forthcoming deadline of 15 February 2011

Where doctors were engaged by a practice in 2009 and the PAYE system was not applied to the payments, this must be rectified by submitting a supplementary Form P35 to the Office of the Collector General using the self-correction rules as set out in Chapter 2.2 of the Code of Practice for Revenue Audit. The form must include a computation of the correct tax, PRSI, levies and statutory interest payable together with the payment due.

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