NHS Improvement 30 May 2017
- An update relating to the HM Revenue and Customs (HMRC) intermediaries legislation known as IR351 and in particular the application of these rules as amended from 6 April 2017.
- NHS Improvement had anticipated that providers would need to ensure that all locum, agency and bank staff were subject to PAYE and on payroll for the new financial year. They have now revised this position and said that assessment of whether or not IR35 applies should be carried out in a fact-specific, case-by-case basis.
- HMRC has provided a simple tool to help determine whether an individual should be considered employed for tax purposes.The link to the tool is: https://www.gov.uk/guidance/check-employment-status-for-tax.
