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Contents

Official guidance
Business Income Manual

BIM47000 · Specific deductions: staffing costs

  • BIM47005 · Restrictive covenants with employees
  • BIM47010 · Incentive awards
  • BIM47015 · Suggestion scheme awards
  • BIM47060 · Health and safety
  • BIM47070 · Employee welfare
  • BIM47080 · Specific deductions - staffing costs: staff training & development
  • BIM47090 · Employer compliance settlements
  • BIM47100 · Share of profits
  • BIM47105 · Payments to dependants and close relatives
  • BIM47106 · Remuneration payments to friends and relatives: wholly and exclusively
  • BIM47107 · Expenses linked to personal interests of a director
  • BIM47110 · Transfer of assets at under value to employees
  • BIM47115 · Employees seconded to charities
  • BIM47120 · Employees seconded to educational establishments
  • BIM47125 · Locums
  • BIM47130 · Timing of deduction
  • BIM47135 · Timing of deduction: remuneration affected
  • BIM47140 · Timing of deductions: returns submitted within the nine month period
  • BIM47145 · Remuneration paid after cessation
  • BIM47150 · Holiday pay
  • BIM47200 · Specific deductions - staffing costs: redundancy payments: general principles
  • BIM47205 · Statutory redundancy payments
  • BIM47210 · Additional payments to redundant employees
  • BIM47215 · Redundancy payments: timing of deductions
  • BIM47217 · Counselling expenses
  • BIM47218 · Retraining expenses
  • BIM47220 · Deductions relating to disguised remuneration
  • BIM47225 · Deemed Employment Payments
  1. Specific deductions: staffing costs: contents
  2. Specific deductions: staffing costs: locums

BIM47125 | Specific deductions: staffing costs: locums

From HM Revenue & Customs · Business Income Manual

The expense incurred by a doctor or other professional person in respect of a locum (i.e. a substitute or temporary replacement professional) is an allowable deduction.

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