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

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).

Locums who are an extra pair of hands in a practice on a long-term basis are employed (and always have been – despite GPs who claim otherwise).

The new IR35 rules

GPs who provide services via their own limited company: if they were previously subject to IR35, they will be caught under the new rules and are probably expecting this.

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