One of the responsibilities you have as a self-employed GP locum is paying your own income tax and National Insurance contributions (NICs) to HMRC.
Whether you’re starting out as a locum or have worked as a sessional GP for several years, these tips from specialist medical tax adviser Tori Ferguson will help you stay on the right side of the off-payroll working rules.
1 Understand off-payroll working rules
When a worker is described as working ‘off-payroll’ it means they are not being paid through the hiring organisation’s ‘pay as you earn’ (PAYE) system. For GP locums, understanding the off-payroll working rules (also referred to as IR35, in certain cases) is important.