NHS regulators have back-tracked on a controversial tax rule that led to many doctors cancelling locum shifts. Under the rules, adopted in April, all locums were treated as employees and had tax and national insurance deducted at source. The NHS said it had to adopt the policy to comply with the IR35 tax rules –…

Contemplating dismissing an employee who is on long term sickness has always been difficult for employers/practices. However, in the recent case of O’Brien v Bolton St Catherine’s Academy the Court of Appeal has provided us with some helpful consolidated guidance indicating that it is acceptable to tackle the issue if: you can justify dismissal and you…

At a time when staff recruitment is probably harder than it has ever been, the need to retain staff – and keep those valuable assets fit and healthy at work – is more acute than ever. Whether staff departures are voluntary or involuntary, it can be problematic for practices due to the costs involved in…

The Health and Social Care Act 2008 (Regulated Activities) Regulations 2014 requires practices (and other regulated care providers) to prove that: they have “sufficient numbers of suitably qualified, competent, skilled and experienced persons” their staff receive “appropriate support, training, professional development, supervision and appraisal as is necessary to enable them to carry out the duties…

Written by: David Elliot, Tax Director. BW Medical Accountants Ltd. HMRC’s IR35 legislation is nothing new.  Its purpose is to ensure that individuals working in engagements which are deemed by HMRC as “disguised employments” are obligated to pay employment taxes over to HMRC.  However, in HMRC’s view, the IR35 rules haven’t strictly been adhered to and…

HR policies and associated systems are intended to make sure that your organisation complies with the law by providing a clear and transparent process for dealing with common HR issues. A great HR policy means that misunderstanding can be avoided; employer and employees know and understand their respective obligations and what is expected of them.…

Better health, poorer finances and the removal of the compulsory retirement age means that our working population is getting older. A recent government report “Future of an Ageing Population” predicts that by 2040 in the UK, “nearly one in seven people is projected to be aged over 75”. Here are our 3 tips for managing…