{"id":2799,"date":"2023-11-30T11:33:16","date_gmt":"2023-11-30T11:33:16","guid":{"rendered":"https:\/\/aelmarkhams.co.uk\/?p=2799"},"modified":"2023-11-30T11:33:16","modified_gmt":"2023-11-30T11:33:16","slug":"locum-opticians-how-will-ir35-affect-you","status":"publish","type":"post","link":"https:\/\/aelmarkhams.co.uk\/locum-opticians-how-will-ir35-affect-you\/","title":{"rendered":"Locum Opticians \u2013 How will IR35 affect you?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">What is a contractor?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Contractors provide services to a client and bill that client for those services. The client pays the contractor and the Contractor is responsible for their own Tax and NI Contributions.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">What are the rules on IR35?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Legislation was passed in April 2017 which meant that for those working in the <\/span><span style=\"font-weight: 400;\">public sector<\/span><span style=\"font-weight: 400;\"> many categories of contractors were deemed to be employees rather than being self-employed. This meant clients were responsible for assessing contractor status and for ensuring that where contractors were deemed employees then the necessary Employers National Insurance contributions were made.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">What prompted the changes?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The changes have come about following government suspicion that contractors are getting away with paying a lot less tax than they should be. In the 2018 budget, the chancellor announced from April 2020 the IR35 legislation will be extended for large and medium sized private businesses as well. It was confirmed this legislation will be implemented as per the 2020 Budget presented by Rishi Sunak.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Small companies will not be subject to this legislation. So if you are a Locum working for this type of business, you are not subject to the new IR35 rules.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Definition of a small company :<\/span><\/p>\n<p><span style=\"font-weight: 400;\">During a 12-month period, a business is deemed to be a \u2018small\u2019 company if it meets 2 or more of the following criteria:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Turnover \u2013 not more than \u00a310.2 million<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Balance sheet total \u2013 not more than \u00a35.1 million<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Number of employees \u2013 no more than 50<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">How do I know if I am a contractor and subject to the IR35 legislation?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If an optical practice engages professionally qualified Locums (either OO\u2019s or DO\u2019s or CLO\u2019s) very sporadically to help with holiday or sickness cover for owners\/employees, then fees can be paid to the Locums without deduction of tax by the practice. Effectively in this case there is no mutuality of obligation (\u201cmoo\u201d) which there would be with an employee.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Having no M.O.O means that the practice doesn\u2019t have to offer work to the Locum and the Locum doesn\u2019t have to accept it.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">You can check via the HMRC website &#8211; Checking Employment Status for Tax; <\/span><a href=\"https:\/\/www.gov.uk\/guidance\/check-employment-status-for-tax\"><span style=\"font-weight: 400;\">https:\/\/www.gov.uk\/guidance\/check-employment-status-for-tax<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">Each contractor is considered on a \u2018case by case\u2019 basis so clients wishing to contract the services of a locum will need to ensure they have evidence they have checked the employment status of that locum.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Some of the main IR35 Criteria<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A variety of criteria are used to make the assessment such as what the worker\u2019s duties are, are there potential substitutes available, does the contract require and helpers, what are the work arrangements, does the contractor rely on one company, what are their financial risks etc<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Options for locums<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The onus is now on the Locum running a Personal Service Companies (PSC) to decide whether all of their PSC income should have PAYE applied to it. They will hopefully have a contract with the practice which provides evidence that there is no M.O.O and that the practice doesn\u2019t control the Locums services amongst a host of other checks.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">It is expected that most locums will be asked to go on the payroll of a company if they fall under IR35 rules. But there are other options:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">We advise not to rely entirely on HMRC\u2019s employment status checker, as it does not take into account all potential factors. Talk to a specialist and conduct a detailed IR35 review of your existing contract. Contact us at AEL for further information regarding this.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If you can prove you do not work solely for one employer hence, have multiple sources of income, you will be seen as a \u2018normal trading company\/sole trader\u2019.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Request a \u2018confirmation of arrangements\u2019 letter from your current employer(s), outlining the detailed nature of your contract. This will help in case of an IR35 investigation. The document will provide information to show you do not work under the direction of your employer, as well as your right to provide for a substitute.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Keep adequate records to prove you fall outside the IR35 legislation; e.g. proof you have booked your own holiday without need of prior approval by the employer.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Take out tax investigation insurance to be safe.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If you require any further guidance or assistance, help with tax investigation insurance or an IR35 review. Please contact AEL Markhams via phone or drop us an email.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>What is a contractor? Contractors provide services to a client and bill that client for those services. The client pays the contractor and the Contractor is responsible for their own Tax and NI Contributions. &nbsp; What are the rules on IR35? Legislation was passed in April 2017 which meant that for those working in the public sector many categories of &#8230; <\/p>\n<div><a href=\"https:\/\/aelmarkhams.co.uk\/locum-opticians-how-will-ir35-affect-you\/\" class=\"more-link\">Read More<\/a><\/div>\n","protected":false},"author":7,"featured_media":1513,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true},"categories":[5],"tags":[9],"jetpack_publicize_connections":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.7.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Locum Opticians \u2013 How will IR35 affect you?<\/title>\n<meta name=\"description\" content=\"Legislation was passed in April 2017 which meant that for those working in the public sector many categories of contractors were deemed to be employees rather than being self-employed. 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