As far as I’m aware it wouldn’t affect the locum at all if HRMC considered them employed by virtue of wearing a uniform or having a “contract”. It would be the employing business that had to stump up the NI and PAYE backdated six years. Hope employers aware of this.
Are we all aware that in the new “making accurate claims” book employers are discouraged from using regular locums and steering these staff towards part time contracts. This would mean pension contributions, holiday and sick pay e.t.c., so I don’t see that happening any time soon. It makes me wonder if there is a government agenda here to reduce locums throughout the NHS.