Spire Healthcare and IR35

• IR35 is the commonly used term for the legislation introduced to prevent disguised employment 20 years ago.  It was designed to assess whether a contractor should be treated as a ‘disguised’ employee, for the purposes of paying tax
• IR35 changes were due to come into effect in April 2020, but were delayed until 6 April 2021, due to Covid-19, in the private sector.  These changes will closely mirror those changes introduced into the public sector in April 2017
• IR35 is a change in tax legislation enforcement of individuals working through vehicles such as a personal services company (PSC)

As this is a legislative change impacting the whole of the UK, it is imperative that Spire Healthcare complies.

Spire Healthcare has engaged 3^rd party tax specialists to help analyse and determine its off-payroll workforce and whether roles fall within IR35.

We expect to conclude this analysis in late 2020 and be in a position to share the findings in early 2021.

Spire is determining each role as outside or inside of IR35, and will be launching an appeals process, as per the legislation, when we are in a position to share the outcomes of the analysis.