With all the sad news we are facing at the moment, there is some good news for the self employed - the controversial IR35 tax reforms have been delayed for a year. A welcome piece of news for locums and employers who use locums. 
          
          Speaking in the House of Commons Budget debate tonight Chief Treasury Secretary Steve Barclay said:
          
          "This is a deferral in response to the ongoing spread of Covid-19 to help businesses and individuals. This is a deferral, not a cancellation, and the government remains committed to re-introducing this policy."

          The AOP has also recently released a newsletter updating all its members on the delay of IR35 and advised locums to discuss with their employers, if they had a change in contract in anticipation of IR35.
          
          Please do note this means that the employer is no longer required to assess your employment status but you as a locum are still required to assess your own status. HMRC can ask you to pay additional tax for previous periods, if they deem you to be a 'pseudo employee'. 
          
          If you have any questions please do not hesistate to contact me at [email protected] 
          
          Locumkit - Specialist Accountants for Optoms