NHS 'trying not to blink'

[Finance]

I very much doubt it in this case. There is no specific deliverable (i.e. something to be built then delivered to the end client as a fait accompli) and a requirement to work alongside and lead existing staff. May not be a substantive office per se, but it is sufficiently close to a BaU role that it would have to be caught by IR35, even if the hiring organisation is not NHS. It's the end client role that is the determining factor, not any of the intermediary ones.

An IT director post will not be an officer, will have a high degree of control over how they perform their role, may well have to pay their own expenses e.g. insurance, travel, training and could well have to fix any errors in their own time.

Putting that into the tool will get you out every time.

[NotAllThere]

The Times picked up this story and talked about how the locum doctors were going on strike.

The comments are a laugh. Very little understanding at all. But the usual outrage against tax dodgers.

[TheFaQQer]

The comments are a laugh. Very little understanding at all. But the usual outrage against tax dodgers.

I tried to reply to The Times comments but it wouldn't let me for some reason. Less hate on The Maily Telegraph but still only one or two who seem to understand.

[malvolio]

An IT director post will not be an officer, will have a high degree of control over how they perform their role, may well have to pay their own expenses e.g. insurance, travel, training and could well have to fix any errors in their own time.

Not an Officer? You do understand what one of those is, do you? As for expenses, since when does incurring expenses mean you are outside IR35? And what "errors" does a Director make that he has to fix in his own time?

Putting that into the tool will get you out every time

Yes it will. Shame you have to provide accurate answers though...and it won't be you providing them.

[Finance]

Not an Officer? You do understand what one of those is, do you? As for expenses, since when does incurring expenses mean you are outside IR35? And what "errors" does a Director make that he has to fix in his own time?

Yes it will. Shame you have to provide accurate answers though...and it won't be you providing them.

I know exactly what an 'officer' for the purposes of IR35 is. Not everyone whose job title includes 'director' is a Director. One can have any made up job title one likes, it does not make one an Officer. Check the guidance.
Having business expenses means that you are at risk of not recovering them. Thus financial risk, thus outside.
An IT director can make lots of errors that would require fixing.....

[SussexSeagull]

Do locum Doctors have many other options then the NHS?

[vwdan]

Having business expenses means that you are at risk of not recovering them. Thus financial risk, thus outside.

Oh....mate, you`re about to get absolutely rinsed.

Are you trolling?

[TheFaQQer]

Having business expenses means that you are at risk of not recovering them. Thus financial risk, thus outside.

Which of the three pillars of employment do you think that comes under?

It might have been part of the BETs in the past, but it's certainly not an indicator of employment or self-employment according to case law and statute.

[Finance]

Which of the three pillars of employment do you think that comes under?

It might have been part of the BETs in the past, but it's certainly not an indicator of employment or self-employment according to case law and statute.

Financial risk has long been established in case law as being inconsistent with employment. It is why the tool (and its predecessor) has the question on expenses. You have seen the tool?

[malvolio]

Induced financial risk is not the same as business financial risk: you are responsible for creating the former, your client for the latter. You don't have to work at a distance that means it costs lots to get there after all.

As for Officers, they are positions that, regardless of the occupant, have to exist for the organisation to operate (in private companies, they will be defined in the Articles, in public ones in their charter). Job titles have no relevance. If a non-employee is in an Office, they will effectively have to be paid under IR35 anyway. Hence the prominence of that question in the ESS tool - if you are an Officer then you are caught, end of discussion.