New IR35 rules for healthcare professionals

www.medacs.com/ir352

What does IR35 mean for healthcare professionals?

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What does IR35 mean for healthcare professionals?

www.medacs.com/ir35

IR35 legislation which is also known as the ‘intermediaries legislation’ is a set of rules that determine the tax and National Insurance a candidate working through an intermediary should pay, based on the substance of that working arrangement.

What is changing and why?• These rules were originally introduced in April 2000. HMRC has estimated that

there is widespread non-compliance and that only 10% of personal service companies who should apply IR35 to their working arrangement actually do so. To ensure greater compliance they are thus changing where the responsibility for applying these rules sit from the intermediary to the body paying the fee of that intermediary worker. The changes will take effect from 6 April 2017.

www.medacs.com/ir354

What does IR35 mean for healthcare professionals?

www.medacs.com/ir355

What will happen if these rules are deemed to apply?• From 6 April 2017, NHS Trusts and Health Boards will have new

responsibilities to inform locum agencies and candidates (including nurses, doctors and allied health professionals) if the role required falls within or outside IR35 legislation.

• If a role is deemed to fall within IR35 and the rules apply, then the relevant tax and National Insurance will be withheld from payment to the intermediary and paid over to HMRC on their behalf (note, that this is not the same as PAYE).

What does IR35 mean for healthcare professionals?

www.medacs.com/ir356

What does IR35 mean for healthcare professionals?

To find out more about the legislation, please visit www.medacs.com/ir35

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Visit www.medacs.com/ir35

www.medacs.com/ir35