
Understanding Off Payroll for Locums
Free consultation with one of our specialists
Navigating Off Payroll for Locums
The introduction of ‘Off Payroll’ working rules (IR35) in 2017 significantly altered the tax landscape for locums. We provide essential guidance to navigate these changes effectively.
Off Payroll for Locums advisory
Our services are designed to assist in understanding and complying with IR35, offering tailored advice to minimise tax liabilities and maximise earnings within these regulations.
Here are some of the areas that we can help Locum GPs
- Locum Payroll
- Accounting and Tax for Locums
- Tax Expenses and Claims
- NHS Pension Review Scheme
- Tax Enquiry Protection
Benefits of IR35 for Locums
Effective navigation of IR35 can ensure locums remain compliant while still exploring potential tax efficiencies. Our expertise helps you understand the implications of working under IR35.
- In-depth analysis of IR35 applicability to your work.
- Strategies to manage tax under IR35 regulations.
- Assistance with corporation and income tax returns.
- Guidance on payroll versus limited company decisions.
- Insights into different NHS and GP practice interpretations.
- Avoidance of potential tax penalties.


Personalised IR35 Strategy
Our approach is to analyse your specific locum work and determine how IR35 impacts you. We offer bespoke advice, whether you’re working with NHS authorities, GP practices, or through agencies, ensuring that your financial choices are both compliant and advantageous under the ‘off payroll’ working rules.
“They show a high level of integrity and I value that”
Khalid Ismail, General Practitioner of over 30 years and Senior Partner of South Lewisham Group Practice in South East London explains what he values the most from working with our Nichols & Co team and how we support their medical practice.
Get in touch
Contact us for specialist medical accountancy services for Locums
If you’re looking to plan your finances for the future or trying to find an answer to a problem then get in touch today.
Telephone: 020 8850 3300
We’re open from 9am to 5pm Monday to Friday. We are closed on bank holidays.
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