top of page

Update on IR35 for locums in community pharmacy


This is a quick update for locums in community pharmacy on the IR35 issue.

As you know IR35 was implemented in hospital pharmacy in 2017 and the plan was to implement the same changes in the private sector e.g community pharmacy after 3 years .

I.e from 6th April 2020

In that time , a lot of businesses have expressed concern about this and the negative impact it could have on both employers and employees

As recently as last month , a body representing community pharmacy - Association of Independent Multiple Pharmacies (AIMp) wrote to the Treasury about the matter.

However, the Treasury is still insisting that the changes will go ahead.

So unless the new chancellor makes any last minute changes, he will be announcing the changes in parliament on Wednesday 11th March 2020.

"Could be affected "

Only big and medium businesses, and ones with over 50 employees or over 1.5 million pounds turnover will be affected .

Locums who work on a long term or ongoing bases for the companies who fall within the above description could be affected.

The new rules are intended to ensure that workers, who would have been an employee if they were providing their services directly to the client, pay broadly the same tax and National Insurance contributions as employees.

"Shouldn't be affected "

Locums who work for several clients and don't work the same days or hours, choose their own schedule . According to HMRC’s guidelines, these locums fall outside IR35 rules .

However, the companies you work for might decide to impose IR35 on you. In which case it is up to you to decide whether to work for them or not .

The matter will be finalised when the new chancellor of the exchequer announces his budget. Locum pharmacists should stay up to date with these changes.

125 views0 comments

Recent Posts

See All


bottom of page