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).

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