How does IR35 affect GP locums?

14th June 2021 by Liz Densley

How does IR35 affect GP locums?

IR35 will only take effect where there is an intermediary company (or partnership) between the person doing the work and the practice – so it is not relevant for a self-employed GP carrying out locum work directly for a practice.

Up until April 2021, where the ‘end user’ (the practice) was a public sector employer (which a general practice is deemed to be), it was the responsibility of the practice to make the decision whether or not IR35 should apply. From 6 April 2021 it is now the responsibility of all medium and large ‘employers’ not just public sector ones. Where it is not the ‘employer’s’ responsibility, then it is down to the entity (that is the GP Locum company) to make that decision. Regardless of whose decision it is, the same rules apply in terms of whether IR35 applies or not.

How do GPs decide whether or IR35 applies? 

The rules will apply to each individual contract – so it is possible that some work will be caught by the legislation while some won’t.

Read for free

Sign up to access everything.

Free trial

Login

Already a member? Login to view this content.

Login

More financial advice for GP locums

"LocumDeck does everything you want it to do in an instant and with audit trails.

I absolutely love the facility for receiving Locum's invoices and the facility for signing the Pension Forms electronically and they are then instantly sent with an audit trail! It is fabulous!

You are notified the moment a Locum GP adds availability which is just fantastic, I spend a lot of time just chasing agencies to see if they have availability, so to be notified the moment availability is advertised is a new concept and very welcome! I have no hesitation in recommending LocumDeck - it has already eased my workload!"

Sue, Practice Manager in Portsmouth

See the full list of features within our NASGP membership plans

Membership