HMRC enforcement teams have launched a campaign to review the employment status of locums.
HMRC is contacting employers that use locums to discuss the terms on which they are engaged and to also arrange worker interviews.
The reason for its enquiries is that HMRC believe that PAYE and NIC has been underpaid due to many locums being miscategorised as self-employed. To check the status of such workers, HMRC is seeking to test the following areas:
Employers that engage locums should be well prepared for the inevitable challenge from HMRC. The following approach should therefore be considered: