HMRC update off-payroll guidance
HMRC have updated their off-payroll (IR35) guidance to include the last minute Finance Act amendment that ensured that retail pharmacies and opticians are not caught by the new rules even though they have NHS dispensing contracts. It is commonplace for locus pharmacists and opticians to operate through PSCs so they would have been caught if it had not been for the amendment. GPs and dentists are still within scope.
There is still widespread confusion about the new rules particularly the way that the PSC exacts money from their business using the non-taxable and Ni’able fields on the FPS as the fees have already been subject to tax and NI – see here for guidance if you’re a bureau operating payroll for PSCs.
Will the fact that IT contractors within the NHS may have been caught by the new rules have affected the recovery from the cyber attack?