Q. I am a healthcare professional working with nursing agencies, also I have set up my own recruitment agency to provide care for individuals in in the community and supply to other organisations that may require healthcare workers. However, how do I go about my own payment with the other agencies that continue to work as a midwife or nurse in regards to IR35?
A. With regard to how a limited company charges for work done as a healthcare professional & not recruitment agency, the PSC will simply raise an invoice for the work done in the normal way. If the engagement falls within the off-payroll rules & is deemed to be caught by IR35, then the fee payer will be responsible for deducting PAYE tax & employees NIC & will remit the fee net but inclusive of VAT, if applicable. Further information can be found here.
There is no requirement for the worker to provide the fee payer with a form P45 as they will complete a starter declaration & simply indicate to HMRC that basic rate tax will be deducted from the fee.
what are the roles that falls outside IR35