Further to the Gwent LMC meeting with finance department of the Healthboard & representative of Deloitte accountants, ABUHB have in last few days sent a letter to all sessional GPs and practices which is intended to clarify their stance on the blanket imposition of an employed status for sessional GPs working in managed practices & OOHs, for the purposes of Taxation.
This seems to be a co-ordinated approach across all HBs in Wales, probably based upon the same advice.
GPC Wales have provided a response and Guidance to individual practitioners, LMCs and also a briefing for Welsh Government.
This advice & guidance around the taxation status of sessional workers lies separate to the IR35 advice which is solely relating to workers who provide their services through intermediary organisations or limited companies.
We feel that these rulings will also have implications to independent contractor Practices in their usage of locum GPs and GPC Wales have also provided guidance to practices with this regard.