On 4 December 2023 the UK’s Home Secretary, James Cleverly, announced upcoming changes to visa rules. These are expected to come into effect in Spring 2024. We’ve previously reported on visa requirements for the veterinary profession.
You may be aware of the changes to the Off-Payroll Regulations, known as IR35, that come into effect in April 2021. The changes will have a significant impact on the way in which locums and contractors are paid and taxed. From April 6th 2021 HMRC is changing the off-payroll rules (IR35) if you are a client receiving services from a worker through their intermediary. For example, locums working through their own Ltd Companies or PSC’s.