A Guide for International Locums & Consultants

Relocating to Ireland as a healthcare professional is a major life and career decision. Whether you’re returning to Ireland or making the move for the first time, the transition comes with a unique set of challenges—from navigating the Irish healthcare system to securing accommodation, managing finances, and understanding a new tax landscape.

At Beacon Locum Contracting, we specialise in making this journey smooth, efficient, and financially beneficial. Since 2019, we’ve helped hundreds of medical professionals establish their careers and lives in Ireland with expert support and guidance.

Understanding the Irish Healthcare System: A Guide for International Locums & Consultants

Before you take up a locum or consultant role in Ireland, it’s essential to understand how the healthcare system operates.

🏥 Public and Private Sectors

Ireland has a dual healthcare system, consisting of:

• Public healthcare: Managed by the Health Service Executive, referred to as the HSE which provides services in hospitals, GP clinics, and community care settings. Locum roles are commonly available in HSE hospitals and clinics.
• Private healthcare: Includes private hospitals and specialist clinics, often offering more flexibility and potentially higher pay for consultants and GPs.

Many international doctors find roles in both sectors, and Beacon can guide you through contract negotiations and tax implications for each.

📋 Registration Requirements

To practice medicine in Ireland, you must register with the Irish Medical Council (IMC). Depending on your qualifications and experience, you may need:

• General or specialist registration
• English language proficiency
• Recognised postgraduate qualifications

We can connect you with agencies and advisors who facilitate this process quickly and correctly.

💼 Locum Work in Ireland

Locum roles in Ireland are well-compensated and offer flexibility. These positions are often filled through agencies, which we work closely with to place international professionals in roles that match their expertise and lifestyle goals.

We also advise on the best contracting setup—from umbrella company plans to limited company formation—to ensure full compliance and optimal financial outcomes.

How Beacon Locum Contracting Supports Your Transition

We provide a full spectrum of relocation support tailored to healthcare professionals:

🔧 Professional Set-Up

• Assistance connecting with the HSE, private clinics, and medical recruitment agencies
• Guidance on obtaining your PPS number and registering with the Revenue Online Service (ROS)
• Advice on medical indemnity, documentation, and administrative compliance

🏡 Relocation Support

• Support with mortgage applications, banking, and local property insights
• Access to our network of trusted legal, property, and relocation experts
• Practical help with finding housing, schools, amenities, and settling into your new community

💰 Financial Optimisation

• Expert handling of double taxation scenarios and foreign income
• Strategic tax planning to maximise your take-home pay and minimise liabilities
• Assistance with moving funds internationally
• Complete management of tax filings and returns

📩 Make an Enquiry

Why Partner with Beacon Locum Contracting?

We’re not just accountants—we’re your professional partners during one of the most important transitions of your life. Here’s what you gain with us:

✅ Deep expertise in the Irish healthcare sector and tax system
✅ Streamlined processes that save you time and avoid costly mistakes
✅ Personalised support tailored to your unique situation
✅ Maximised financial outcomes through intelligent planning and compliance
✅ Access to a trusted network of legal, property, and recruitment professionals

Our Ongoing Support Services

We offer more than just relocation help. As your career develops, we continue to support your financial wellbeing with:

• Ongoing tax compliance and filing
• Proactive tax and pension planning
• Long-term wealth management strategies
• Advice tailored to consultants, GPs, and private practice owners

Proven Experience You Can Trust

Since founding Beacon Locum Contracting in 2019, Irfan Hameed and our team have guided hundreds of doctors and consultants in relocating to and working in Ireland.

During the COVID-19 pandemic alone, we supported over 300 medical professionals, helping them establish compliant, tax-efficient work arrangements in an unpredictable time. We’ve continued that momentum, building a reputation for integrity, responsiveness, and results.

Ready to Start Your Journey?

Whether you're seeking your first locum role or relocating with your family for the long term, Beacon Locum Contracting is here to support every step of your move to Ireland—professionally, financially, and personally.

📩 Contact us today at to discuss how we can make your transition to Ireland simple, secure, and successful.

For today’s healthcare professionals, locum work offers unprecedented freedom and flexibility. But with independence comes a set of challenges—how do you manage invoicing, taxes, pension planning, and ensure you're paid on time, every time?

That’s where Beacon Locum Contracting steps in, providing tailored umbrella company solutions designed specifically for the healthcare sector. Whether you’re just starting out as a locum or you're a seasoned consultant managing complex income streams, our umbrella plans offer a smart balance of administrative support and financial efficiency.

What Is an Umbrella Company – and Why Should It Matter to You?

An umbrella company acts as an intermediary between you and your employer or agency. Instead of setting up your own limited company, you operate under the umbrella structure—meaning we handle invoicing, tax, and compliance, while you retain control over your schedule and earnings.

At Beacon, we specialise in helping medical professionals, from GPs and consultants to allied health workers and NCHDs, streamline their finances without the paperwork headaches.

🌟 Our Umbrella Plans – Built for Your Needs

We offer three key plans to cater to healthcare professionals at every stage of their career:

1. Umbrella Employee – Simplicity at Its Best

Ideal for doctors and healthcare workers who want to avoid setting up a company or managing finances independently. With this plan, Beacon acts as your employer for tax purposes. We take care of invoicing, payroll, and tax filings—so you can focus on your practice.

Benefits Include:

• Hassle-free, timely payments
• Simple online sign-up with minimal paperwork
• No sign-up or exit fees
• Full administrative support including Revenue filings
• Expert tax planning and personalised advice

Perfect For:
New locums, part-time healthcare workers, or anyone looking for a low-maintenance contracting solution.

2. Umbrella Director – Flexibility with Financial Control

For high-earning professionals who want more control over how they’re paid and how much tax they pay, the Umbrella Director plan offers a smarter solution. It combines all the benefits of the employee plan with additional tools for tax planning and pension contributions.

Extra Benefits Include:

• Broader tax deduction opportunities
• Flexible remuneration models
• Access to enhanced pension structures
• Tailored financial planning support

Perfect For:
Senior doctors, consultants, and other high earners seeking efficient financial planning without forming their own limited company.

3. Umbrella for One – The Best of Both Worlds

This unique offering is designed for independent practitioners who want the tax advantages of self-employment and the convenience of umbrella support—without the responsibilities of running a company.

Exclusive Benefits:

• Maximum tax efficiency as a director
• Full pension and remuneration flexibility
• Streamlined administration with Beacon handling the heavy lifting
• Easy upgrade path to company formation, if needed

Perfect For:
Established locums or private practitioners ready to optimise income while avoiding the burden of company management.

🧰 Additional Services to Support Your Career

Beyond umbrella solutions, Beacon is here to guide and support you with every aspect of your financial journey:

✅ Professional Indemnity Insurance
✅ Mortgage & Loan Application Support
✅ Pensions and Financial Planning Advice

Through our trusted partners, we ensure you receive expert, unbiased advice tailored to your medical profession and future goals.

💬 Why Healthcare Professionals Trust Beacon

• We know your industry. Our team works exclusively with healthcare professionals.
• We keep it simple. No complex jargon, no unnecessary fees—just smart, effective solutions.
• We’re by your side. Whether you’re on your first locum shift or your fiftieth, we adapt as your career grows.

📞 Get in Touch Today

Take the first step toward a smoother, more efficient locum experience. Whether you’re seeking simplicity, flexibility, or full control, Beacon Locum Contracting has the right umbrella solution for you.

Contact Us
📧 Email: [email protected]
📞 Phone: 01 908 1250
🌐 Website: www.beaconlocum.ie

Let Beacon take care of the admin—so you can focus on care.

At Beacon Locum Contracting (BLC), we’re committed to making your contracting journey as smooth and rewarding as possible. One of the key ways we do this is by helping you claim all the business expenses you're legally entitled to under Irish Revenue guidelines. If you’re new to claiming expenses or just want to make sure you’re not leaving money on the table, this guide is for you.

Why Claiming Expenses Matters

Every expense you incur “wholly, exclusively, and necessarily for the purposes of business” is potentially deductible. By claiming allowable expenses, you reduce your taxable income—meaning you keep more of what you earn. At BLC, we ensure you’re not missing out and even flag common claims you may have overlooked.

Commonly Claimed Expenses

Here are just some of the expenses our contractors frequently claim:

• Travel & Mileage (excluding daily commutes)
• Subsistence (when working away from your usual location)
• Mobile & Broadband Costs
• Laptops, Tablets & Software
• Training & Professional Development
• Stationery & Postage
• Professional Subscriptions
• Home Office & E-Worker Allowances
• Relocation Costs
• Executive Pension Contributions

Bonus Tip: The fees you pay to BLC? Also deductible—and we apply that automatically!

What You Need to Know

Not all expenses are created equal. Here’s a snapshot of what's allowed and what’s not:

Supporting documentation like receipts, contracts, and forms must be provided. We guide you through all this via our secure online portal.

Extra Perks You Might Not Know About

Beyond day-to-day business costs, BLC can also help you access:

• Tax-Free Gift Vouchers (up to €500/year)
• Tax Saver Commuter Tickets
• Bike to Work Scheme

These perks must be arranged through us, so be sure to get in touch if you're interested.

Getting Started

Our team is here to help you maximise your eligible claims. We’ll walk you through each step, help you avoid common pitfalls, and ensure you're claiming everything legally possible.

📩 Have a question or need help? Reach out at [email protected] or call us on +353 1 908 1250.

Don’t let eligible expenses go unclaimed—let BLC help you make the most of your contract income.

The flexibility and earning potential of locum work makes it an increasingly attractive option for doctors and healthcare professionals accross Ireland. But with that freedom comes extra responsibility - from tax and compliance to payroll and invoicing - which can be daunting if you're managing it all yourself.

At Beacon lcoum Contracting , we remove the stress by offering an all-in-one solution: tax, compliance, payroll, invoicing and more. Here's what every locum worker needs to know in 2025.

🔍 1. What Is Locuming in Ireland in 2025?

Locuming in Ireland offers flexibility, independence, and strong earning potential for doctors and healthcare professionals. But it also requires taking charge of your own taxes, payroll, and financial compliance — which can quickly become overwhelming without support.

That’s where Beacon Locum Contracting comes in. We handle the accounting, payroll, invoicing, and company setup so you can focus on your patients.

💼 2. Tax Responsibilities for Locum Doctors

If you're locuming in Ireland, you're likely operating as a:

• Sole trader
• Director of a limited company
• Employee of an umbrella company

Each setup has tax implications, including responsibility for:

• Income Tax
• Universal Social Charge (USC)
• PRSI contributions
• Self-assessment tax returns

💡 Tip: Use Revenue.ie for up-to-date tax rules. Or better yet, let us do it for you!

🏢 3. Choosing a Business Structure as a Locum

We help clients choose the best model for locuming in Ireland:

➤ Sole Trader

Simple to set up, but less tax-efficient if you're earning over €80,000.

➤ Umbrella Company

A great hassle-free option. We handle your tax deductions, payroll, and invoicing.

➤ Limited Company

Maximises your take-home pay, especially for high earners. Beacon Locum can set this up for you in just a few days.

📊 4. Payroll and Invoicing for Locums

Many locums juggle multiple hospitals or agencies, which means irregular payments and paperwork chaos.

We take care of:

• Creating and sending invoices
• Managing payroll through our umbrella solution or your limited company
• Ensuring PAYE, PRSI, and USC deductions are accurate
• Keeping you compliant and paid on time

✅ No spreadsheets. No chasing payments.

📅 5. Key Deadlines to Know in 2025

Avoid penalties by marking these dates:

• 31 October 2025: Paper tax return deadline
• 15 November 2025 (est.): ROS online tax return deadline
• Monthly/Quarterly: Payroll and VAT return deadlines (if applicable)

Our team tracks and submits everything on time — so you don’t have to.

🧾 6. Claimable Expenses for Locum Doctors

When you're locuming in Ireland, you may be eligible to claim:

• Medical indemnity insurance
• CPD and education costs
• Travel between clinics (not home-to-work)
• Medical equipment and work-related tech
• Mobile and internet (proportional use)

We’ll ensure these are properly recorded and Revenue-compliant.

⚠️ 7. Revenue Compliance Trends in 2025

Increased automation means Revenue is cross-referencing hospital payments with your tax returns.

Errors or inconsistencies? They’ll catch them.

With Beacon Locum Contracting, your finances are handled with full transparency and compliance — giving you peace of mind.

🧠 8. Why Choose Beacon Locum Contracting?

We offer specialist accounting for healthcare professionals, with:

• ✅ Umbrella company services
• ✅ Company formation
• ✅ Tax returns, VAT, and PRSI filing
• ✅ Payroll & invoicing support
• ✅ Year-round compliance and financial advice

👩‍⚕️ Whether you’re a locum GP, registrar, or consultant, we’ve got your back.

📞 9. Ready to Simplify Your Locum Career?

Let us handle your accounts while you handle your patients.
Locuming in Ireland doesn’t have to be stressful.
Contact our team at [email protected] or 01 908 1250

Beacon Locum Contracting – Ireland’s trusted partner for accounting, payroll, and compliance for locums and medical consultants