It is important that locums considering setting up chambers consider the implications of the use of different legal structures to do this. For example, partnership or company limited by shares.

The implications of putting different legal structures in place are explained in detail in Appendix 4 of our locum GP handbook, and we would advise anyone considering setting up a chambers to read through this guidance before doing so.

Setting up locum chambers should also only be done with expert legal and accountancy advice. Whatever arrangements are put in place for establishing ‘chambers’, those involved should understand their legal and tax responsibilities.

It is important that locums entering into new business ventures are aware of relevant GMC guidance on, for example, financial interests and advertising as well as relevant law such as competition law.

It is important for those establishing ‘chambers', as well as individual locum GPs wishing to join ‘chambers’, to contact their accountant or an independent financial advisor to discuss tax, national insurance and superannuation implications.