IR35 for Locum GPs and Pharmacists

Locum GP pharmacist consultation


Locum GPs who provides their services to non-public sector organisations such as Urgent care, Walk in centres Out of Hours practices may be affected by the new IR35 rules. These rules will be set in place from April 2020. Additionally, locum pharmacists, who provides their services to community pharmacies, GP practices and other private sectors will also be affected by fast approaching regulation.

Locum GPs and Pharmacists are to carry out self assessment checks. This will deduce if the primary care professionals fall inside or outside IR35. The assessment is called the ‘Check Employment Status for Tax’ or CEST tool. This can be assessed here.

There are a number of consortium organised for February 2020. This is as a result of concerns raised by a number of organisations regarding the robustness of the CEST tool. It is deemed not fit for purpose, gives inconclusive results in a number of real life circumstance.

Review is underway – to assess the validity or robustness of this tool. An update news will be published once there is further information about the outcome of these consultation for IR35 status, with medium-large private agencies and organisations throughout the United Kingdom.

Locum GP, Locum pharmacist, New Locum

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