Locum Pharmacists via LTD Company

Locum Pharmacists via LTD Company

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Hi All

I have been approached to act for a locum pharmacist who is wanting to operate via a limited company.

My question is - can they claim the statutory mileage rates for travel from home to the pharmacies and then return to home.

As per a posting on this site a couple of years ago, it seems that this is ok, but I am concerned that things may have changed since then.

Any feedback would be much appreciated.

Regards

a_m

Replies (4)

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By stephenkendrew
10th Aug 2011 13:59

probably

If the pharmacies are properly classed as temporary workplaces (having regards to the 40% and 24 month rules) then yes there should be no problem. It really does depend on his/her pattern of work.

 

Do the pharmacies/agency pay a mileage allowance? I've known agencies pay mileage but only for mileage over a certain amount (30 miles I think) each day. In my view the pharmacist would still be able to claim this 30 miles as business travel even if it is not reimbursed.

 

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By a_m
10th Aug 2011 14:40

Some do pay mileage ....

Hi

Thanks for your response.

Some of the pharmacies do pay mileage - would this be classed as income and therefore be taxed and then the client reimburses himself the mileage at the relevant statutory rates.

Thanks again for your advice.

Regards

a_m

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By stephenkendrew
10th Aug 2011 15:05

correct

He could charge the pharmacy whatever he wanted to (whether they were prepared to pay it is another matter!). Whether he charges them 1p per mile, £1 per mile, or anywhere in between, this should be classed as turnover and your client could claim mileage at 45p/25p.

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By a_m
11th Aug 2011 09:08

Many Thanks - is it different if normal sole trader...

...on the pharmacy forums it seems that a lot of pharmacists have been investigated by HMRC regarding this - is this because they are operating as sole trader and therefore difficult to prove that their home is their business and so cannot claim the statutory rates for travelling to and from their home address.

Thanks Again

a_m

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