Locums are the backbone to GP Practices, Pharmacies and Dental practices. However, it is vital to both the Locum and the client practice that the way in which the Locum is within IR35 rules and if not, the correct status is applied.
The responsibility of determining your IR35 status rests with the NHS Trust/Health Board or the private client where you conduct work. They should complete an assessment prior to you starting work and advise you accordingly.
If you are not deemed to be within IR35, then you can operate as self-employed or via a limited company. Note, each contract you enter will be assessed, it may be that you end up with a mix of contracts outside of IR35 and others were you are in IR35 and PAYE will be applied. In that circumstance it may be better to work directly as an employee with the client for that contract.
We can deal with all of your accounting, VAT and PAYE requirements, as well as assisting with NHS pension obligations were required.
Require more information?
If you would like more information or would like to speak to us direct then call us on 0161 706 2271. Or if you would prefer, ask us a question online.