Changes to IR35 to effect locums working in the NHS
Locums who work for the NHS through their own Personal Service Company need to be aware of the changes which come into effect on 6th April 2017.
Details are not yet fully worked out but in essence, the rules are changing so the agency you work through will have to deduct tax and national insurance at source.
For further information from HMRC see https://www.gov.uk/government/publications/off-payroll-working-in-the-public-sector-reform-of-the-intermediaries-legislation/off-payroll-working-in-the-public-sector-reform-of-the-intermediaries-legislation#further-advice
For commentary on the problem  see http://www.contractoruk.com/news/0012628government_approves_ir35_changes_april.html
There are just two months until the new rules come into effect so my advice would be to take professional advice from an accountant experienced in supporting Healthcare Professionals working through a Personal Service Company.
Please note, these changes don’t affect the private sector
