GP locums asked for IR35 exemption ‘proof’ by out-of-hours providers

23rd April 2021 by NASGP

GP locums asked for IR35 exemption ‘proof’ by out-of-hours providers

GP locums across the South West, Home Counties and the Midlands have raised concerns that out-of-hours organisations are unnecessarily seeking to mitigate the changes, Pulse reports.

The NASGP raised the alarm after the new tax year began.

Dr Richard Fieldhouse, the chair of NASGP, told Pulse that members in Devon and Leicestershire had raised concerns about the ‘blunt’ and ‘not very well-thought-out’ measures, including monthly admin fees associated with SOLO forms.

IR35 has applied to the public sector since 2017, and the NASGP published advice from Liz Densley of Honey Barrett about this issue at that time.

The NASGP then covered the 2019 verdict in which an Employment Appeals Tribunal (EAT) ruled that an out-of-hours GP paid through her own company was a worker.

Dr Richard Fieldhouse, chair of NASGP, said: “The spectre of IR35 has loomed over self-employed GPs for four years now, and tends to be resurrected annually around the time of the new tax year. It’s yet another example of the complexity of working as a freelance GP, and one that can have an impact on the flexibility and support that we can offer to practices.

“As an organisation, we’re well aware of the implications of IR35, which is why LocumDeck’s pick-and-mix terms include the all-essential substitution clause.

It’s also why NASGP Locum Chambers enable practical ‘substitution functionality’ and key terms and conditions for GP self-employment

“Certainly if locums become aware that organisations are implementing a blanket policy, they should contact the BMA.

“HMRC asks employers not to apply IR35 as a blanket policy, and every case must be taken individually. And the HMRC toolkit for self employment assessment has been refined to make it a much more user-friendly tool to help the likes of locums ensure they are sitting on the right side of tax law.”

Want to know more about how NASGP Locum Chambers can set up ‘substitution functionality’ for you? Join NASGP or login to LocumDeck to apply to a chambers near you.

"I have found membership very helpful during my time as a GP locum and would like to thank you very much."

Dr Louise Napier-Hemy

See the full list of features within our NASGP membership plans

Membership