The CCA will host a seminar today (13 February) with HMRC and representatives from across community pharmacy and other sectors to gain clarity on HMRC’s current position on the determination of the tax status of off-payroll workers, including locums. This event is also an opportunity for the sector to discuss the possible ways in which changes to IR35 regulations, which come into force in April 2020, will affect those engaging locums.
Many people are choosing to work in a more flexible and diverse way, which means that employers, the government and workers are having to adapt to these changes in the workforce. This can often mean that there is a fine line to tread when determining the tax status of off-payroll workers, whether contracted directly or via a third-party service provider.
HMRC are currently undertaking a review of how locums are engaged within the community pharmacy sector and whether currently accepted norms for the assignment of tax status hold up under increased scrutiny.
We have heard concerns from our members, and from across the community pharmacy sector about the need for clarity from HMRC about locum working. This event is an opportunity for our members and other attendees to have a direct conversation with HMRC and to gain a better understanding of how their work is evolving.
Today provides a unique opportunity for all parties to explore the current interpretation of tax law and how it applies to the working environment that locums operate in. Any actions and updates from today’s seminar will be shared here on the CCA website and will form part of an ongoing dialogue between the sector and HMRC.