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IR35
New rules were introduced in April 2017 affecting the amount of tax and National Insurance locum agency workers pay. Find out more about the rules and whether you are affected.
IR35 explained
IR35 legislation which is also known as the ‘intermediaries legislation’ is a set of rules that aid in the determination of the tax and National Insurance a candidate working through an intermediary should pay, based on the substance of that working arrangement.
What's changed 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 have changed where the responsibility for applying these rules sit, from the intermediary to the body paying the fee of that intermediary worker.
Who decides if IR35 applies?
The decision of whether IR35 applies to the working arrangement now rests with the public body (i.e. NHS Trust or Health Board) where the work is actually being conducted. It is therefore not up to the intermediary worker to provide evidence of whether IR35 applies, but rather a decision made by the ultimate employer.
How IR35 decision is made?
There is a set of specific rules in the IR35 legislation that the public body applies in making this decision. In simple terms IR35 applies if a worker is providing services to a client under circumstances that, if not for the involvement of the intermediary, would be viewed as employment (regardless of contract length). HMRC have an online assessment tool to aid with the determination of whether this legislation applies to a working arrangement.
It is important to note that the decision of whether to apply these rules to a working arrangement solely rests with the public body.
What is impacted if IR35 is deemed to apply?
These changes impact any NHS agency workers (whether paid by an agency or through any NHS Direct Engagement (DE) arrangement) who are not currently being paid via PAYE. If you receive a payslip each week that clearly shows that tax and National Insurance have been deducted from your earnings then you are a PAYE worker and IR35 does not apply to you.
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If you are being paid through any of the following arrangements, this change affects you;
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You work through your own personal service company (PSC)
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You work through an intermediary for an umbrella company
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You are paid gross as a self employed worker.