NHS Improvement revises guidance on ‘IR35 rules’
NHS Improvement yesterday published revised guidance on the rules relating to IR35, removing the blanket ‘by role’ approach it had formerly instructed NHS Providers to work to.
Its new position stipulates that “an assessment of whether or not IR35 applies should be carried out in a fact-specific way; that is, it should be applied on a case-by-case basis, rather than by a broader classification of roles. Therefore, NHS providers, and all others categorised as public authorities, will need to consider whether or not an individual in their particular situation is self-employed when they determine the application of the IR35 rules in that case.”
By way of further clarification, it articulates that “this consideration must be conducted fairly, accurately and take into account all relevant factors, including representations which may be provided by the individual.”
The update can be found here > https://improvement.nhs.uk/uploads/documents/IR35_Update_30May1.pdf
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Published on: 31 May 2017 - By: First Freelance