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About ronda.vet
Quick answer: Most locum vets in the UK start as sole traders. This means registering with HMRC as self-employed and completing a Self Assessment tax return each year. It is the simplest structure. A limited company becomes more tax-efficient when earnings consistently exceed around £50,000 per year. Umbrella companies sit in the middle: they handle your tax for you but take a fee and offer less control over your earnings.
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