IR 35 2024 Update

IR35 information for locums and pharmacists by Nightingale Pharmacy Services

IR 35 2024 Update

In the past 2 years HMRC have been active in chasing down companies who have been ignoring our long-standing advice (IR 35 postings on this site, NEWS) They appear to have gone for bigger/medium-sized companies rather than most independents, but the net has captured some people who have worked for both types of company and at present the CCA (Company Chemists Association) are in dispute with HMRC over (£550 million owed in back tax by the companies) for what they claim are tax and national insurance payments owed for “locums” who are not really locums, usually people who do a series of regular days for companies which HMRC argue are a series of regular employments rather than locum dates. Coincidentally, Optometry has also been targeted in the same way.


It isn’t just the companies who are affected – the locums are reclassified as employees, meaning they may have to pay back several years of back tax and national insurance. So, what’s the answer? Do not stick your head in the sand – make sure you protect yourself!


Be careful who you work for and through! For anyone in trouble with this, our accountants are familiar with managing the issues and we can refer you if you wish. We work hard to ensure locums and clients do not get trapped through careless booking procedures (if you stick to our terms and conditions).


Years of experience and understanding have helped us understand the pitfalls and we can manage locum bookings to keep you safe from the stress and worry the foregoing has caused some, or help you find the job you want on a permanent basis.


We also offer; Permanent posts (full and part time) We are an independent company which serves all aspects of the Pharmacy and associated professions. We are not restricted to any one company, group, hospital trust or Health Authority. Our goal is to match people to places where they can deliver high quality care better and make a difference. Whatever role you seek, let us help you find it. If your company or organisation is not getting the best people to deliver health care, let us help you.


Locum and permanent posts for pharmacists, technicians, dispensers in pharmacies and surgeries – new roles emerging constantly. All over the UK


Pharmacy owners/surgeries recruiting staff – we understand your needs.

We have a database of high-quality personnel to try to fit your requirements.


Work permit applications for non-UK personnel. A frequently misunderstood and mis-managed process which can end up costly to the uninitiated -why take the risk? Let us help.


To get help and advice and submit your needs, please Contact us.


In a rapidly changing world of healthcare work, you need us on your side, whether you’re a locum pharmacist, technician, dispenser, or any of these, looking for more out of work and life. Why not register to start the process?