Chapter ESM2063
| Published date | 07 March 2016 |
| Record Number | ESM2063 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Sarah is a fully qualified pharmacist who, for the last five years, has preferred to work as a locum, as it offers her regular work, flexibility, and various locations to work on short engagements. Sarah obtains all of her work through an employment agency.
The employment agency contact Sarah to advise there is a vacancy available to work in a privately run pharmacy/shop in a small market town. It is to provide cover whilst the proprietor/pharmacist is on holiday for three weeks. Sarah is given the proprietors contact details and they meet to discuss the engagement. The proprietor tells Sarah she will be working in the pharmacy at the rear of the shop and will be dispensing prescriptions to customers and providing advice to them as necessary. The Pharmacy also has two sales assistants who will deal with general sales, hand over the dispensed prescriptions to the customers and assist Sarah as necessary. It is agreed Sarah will take the engagement.
Sarah sets to work on her first day, and for the next three weeks she dispenses prescriptions and gives out general advice to customers. Sarah also monitors the stock levels of the medicines and instructs the sales staff to order new stocks where appropriate.
Throughout her engagement, Sarah was not subjected to any form of supervision or direction or control from anyone as to the manner in which she provided her services, nor did anyone have a...
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