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

17th March 2017 by Liz Densley

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 limited company, but who would be an employee if the intermediary was not used. Such workers are called ‘disguised employees’ by Her Majesty’s Revenue and Customs (HMRC).

First of all let’s discuss what hasn’t changed.

Individual locums who are genuinely ‘standing in the shoes’ of a GP absent due to illness, holiday or other leave are still normally accepted by HMRC as being self-employed, but we cannot guarantee they will continue to do so… so check your contract (see below).

Read more

No credit card details needed – it takes two minutes.

Join free trial

Login

Already a member? Login to view this content.

Login

"I was introduced to the local locum chambers several months ago when I made a career move from partnership. I now combine salaried and locum roles. The chambers provides helpful support, leadership, advice and governance and reduces professional isolation. This combination of support reassures me and helps me provide safe and consistent care to patients within the community . There is a useful, innovative online portal - LocumDeck - which helps me access local work and which has efficient systems for reconciliation of finance including pensions. I would highly recommend joining a locum chambers for any GPs starting out in the locum world ."

Dr Adrian Richardson, GP

Dr Adrian Richardson, GP

See the full list of features within our NASGP membership plans

Membership