Healthcare locum

[nutella]

Hi
I usually work as a locum (and have a limited company) for social enterprises or community interest companies.
Are these considered as private or public sector organisations?

Also, if I continue to be paid via my LTD company, and my agency deduct tax and Ni - would I also have to pay corporate and divident taxes?

Any help would be appreciated.

Many thanks

[SueEllen]

Are the clients you work for subject to the Freedom of Information Act?

Then "yes" in general you can expect NI and tax to be deducted. However the only way to know for sure is to actually ask the clients that engage you whether they are subject to the new regulations on contractors.

[kaiser78]

Hi
I usually work as a locum (and have a limited company) for social enterprises or community interest companies.
Are these considered as private or public sector organisations?

Also, if I continue to be paid via my LTD company, and my agency deduct tax and Ni - would I also have to pay corporate and divident taxes?

Any help would be appreciated.

Many thanks

Neither - have a read of this (first search result in google). https://en.wikipedia.org/wiki/Commun...terest_company

And re. taxes there are certain thresholds whereby when you exceed them you have to start paying corporate and dividend taxes - if these apply in the same was as CICs, not sure but you can easily find this out or speak to a financial expert. However if you have your own ltd company, not sure how an agency would be deducting tax and NI ? Again get some solid financial advice.

[mudskipper]

As SE says, if they are subject to the FOI act, they are 'in scope'.

There is a search (comprehensive, but not definitive) here

https://www.whatdotheyknow.com/body/list/all

Once PAYE has been deducted, there is no further tax to pay.

[nutella]

thank you for your responses.
When i search for 'freedom of information' on the websites of the last 3 organisations I have locumed for, nothing is found. None of them are on the What Do They Know website.
It's looking good but I will contact HR for the organisation I am working with at present.

I'm reading some of this document on the HMRC website, which gives examples about different circumstances.
https://www.gov.uk/government/upload...FINAL_V3_0.pdf

Some of the examples, say
" The agency checks HMRC’s new tool to see what the tax position is and finds that the off-payroll rules apply."

If my organisation says that they are private sector and the freedom of information act doesn't apply to them,
would my agency still need to use the HMRC tool to see if the off-payroll rules apply?

[SueEllen]

thank you for your responses.
When i search for 'freedom of information' on the websites of the last 3 organisations I have locumed for, nothing is found. None of them are on the What Do They Know website.
It's looking good but I will contact HR for the organisation I am working with at present.

I'm reading some of this document on the HMRC website, which gives examples about different circumstances.
https://www.gov.uk/government/upload...FINAL_V3_0.pdf

Some of the examples, say
" The agency checks HMRC’s new tool to see what the tax position is and finds that the off-payroll rules apply."

If my organisation says that they are private sector and the freedom of information act doesn't apply to them,
would my agency still need to use the HMRC tool to see if the off-payroll rules apply?

If they are private sector, your contract AND working conditions are outside IR35 then you are outside scope.

[mudskipper]

If they are private sector, your contract AND working conditions are outside IR35 then you are outside scope.

And, in private sector, it is for you to decide and operate the appropriate deductions, not the client.