As this is a legislative change impacting the whole of the UK, it is imperative that Spire Healthcare complies.
Spire Healthcare has engaged 3rd 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.
There are many factors that determine whether roles fall within IR35 or remain outside, however, it is key to understand the reality of the working practices with regards to roles. Outside of the working practices, there are four main areas of focus, which are listed below:
Can you accept and reject work from the end client?
Does the end client dictate where, when and how the work happens, and how you are remunerated for that work?
Does your role form part and parcel of the end client’s organisation? Are you making organisation decisions on behalf of the end client, i.e. budgetary or appraisal related?