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HMRC internal manual

Employment Status Manual

From:
HM Revenue & Customs
Published
7 March 2016
Updated:
11 December 2025 - See all updates

ESM4270 - Particular occupations: locum pharmacists

This guidance has been withdrawn with effect from 30 June 2023. Please refer to the guidance within section ESM0500 of this manual and HMRC’s Check Employment Status for Tax tool (CEST) at ESM11000 for further advice.