Locum arrangements in healthcare are typically self-employed or through a limited company. IR35 may apply if the locum works like a permanent employee. All healthcare locums must maintain their own professional indemnity insurance and registration with their regulatory body.

• GP locums: BMA model contracts widely used
• Indemnity: locum must hold own medical indemnity (MDU, MPS, MDDUS or NHS SPS)
• IR35: NHS and large private practices must assess employment status
• Registration: GMC, GDC, NMC, GPhC — must be current
• Clinical responsibilities do not transfer to practice — locum retains personal professional accountability

Legal reference: IR35 (ITEPA 2003); GMC Good Medical Practice; NHS SPS (Clinical Negligence Scheme); CQC regulations