IR35 ‘intermediary legislation’ and public sector employment for GP locums

The above phrase is striking fear into the hearts of locum GPs and practice managers. IR35 is tax legislation that is designed to combat tax avoidance by any worker, such as a GP locum, supplying their services to practices via an intermediary, such as your own limit company, but who would be an employee if the intermediary was not used. Such workers are … Continue reading IR35 ‘intermediary legislation’ and public sector employment for GP locums