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.