2 Sept 2025
Tax officials have worked with a leading veterinary group to encourage practices to check their records, while stressing it should not be seen as a more formal process.
Image: Olivier Le Moal / Adobe Stock
Veterinary businesses are being urged to check the employment status of their locum workers after HMRC confirmed it was preparing to contact practices about the issue.
Tax officials say they have “identified a risk” within the sector, although practices have been assured the move is neither a compliance check nor a full investigation.
Details of the new process emerged from a SPVS communication to its members, which Vet Times has seen.
The society said it had been asked by HMRC to advise members that new information about locums’ employment status would be sent out “shortly”.
It continued: “By law, practices must correctly determine whether their locums should be classed as employed or self-employed for tax purposes.
“HMRC has highlighted that some businesses occasionally make mistakes in this area, so they are encouraging practices to double-check their records.
“The key message is that this is simply an information and support initiative – there is no reason for concern if you take the time to check and document the employment status of your locums.”
The timing of the intervention may come as a surprise after SPVS leaders suggested the low response of locums to its annual salary survey earlier this year may be indicative of a shift away from engaging such workers.
But while it’s unclear exactly when the advice letters will start going out to practices, HMRC officials claimed their approach would both cut the risk of errors and enables historic problems to be resolved.
They said they had “identified a risk” within the veterinary sector around locums’ employment status and wanted to work with practices to “get things right”.
A spokesperson added: “We’re committed to working with the veterinary sector to help vets get their tax right.
“We take a variety of approaches to ensure all taxpayers are aware of their obligations and pay what they owe at the right time.”
Practitioners are being invited to email any questions about either the letter itself, employment status or HMRC’s approach to [email protected]
The tax authorities have also encouraged individual clinicians to use their Check Employment Status for Tax (CEST) online tool to determine their own status.