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Be clear on the changes before April 2020


Q. What is IR35?

A. Intermediaries Legislation (IR35) is a set of rules used to determine the tax and National Insurance a candidate working through an intermediary should pay. These rules were originally introduced in April 2000 and were last updated in April 2017.
Following the updated legislation in April 2017, the determination of which roles will be affected is up to the NHS Trust or Health Board where the worker is ultimately engaged. This determination is made under the rules set out by HMRC. These changes will encompass all NHS agency workers, irrespective of their chosen payment vehicle.

Q. Can I still work for the NHS?

A. The simple answer to this question is YES! These are changes to tax legislation and do not place any restriction on your ability to work for any employer.

Q. How do I know if my assignment is inside IR35?

A. The updated legislation puts the onus on the public sector body, who you will ultimately work for, to make the IR35 assessment and to advise the agency of the outcome. Most NHS engagements will be deemed to be inside IR35. If your assignment is determined to be outside IR35 we will inform you prior to the start of the assignment.

Q. What do I do if I believe my assignment should be outside IR35?

A. An online tool developed by HMRC is available on the HMRC’s website, which you will be able to complete if you so wish. If the result of the online assessment determines that you are potentially outside IR35, let us know and we will investigate on your behalf.

Q. What If I work through an Umbrella or via PAYE?

A. It is important to point out this will not affect contractors working either PAYE or through an Umbrella.

Q. Can I still work via a PSC if I fall within IR35?

A. Yes you can still work via a PSC but the correct tax and NI will be deducted at source by the agency before the funds are remitted to your PSC.

Q. Can I work via an offshore umbrella company?

A. Rx+ works with an agreed panel of UK based umbrella companies. We do not currently work with any offshore companies. We can provide the details of our panel companies if you require.

Q. If it is decided I fall within IR35, will I be entitled to all benefits of a permanent employee?

A. Unfortunately, if you are working through a PSC, you would not be entitled to all benefits of a permanent employee. However, if you work via an umbrella company, you would have some employment rights, which do vary depending on which umbrella company you work through.