A number of members have received a letter from the HMRC regarding checking the employment status for self-employed workers such as locum pharmacists. Members are being asked by the HMRC to complete a “Check Employment Status for Tax” (CEST) review. The letter instructs the addressee to perform the online HMRC CEST review within 30 day. It is important that you DO NOT IGNORE THIS
LETTER.
The aim of the review is to give you an idea of whether a worker should be classed as an employee or self-employed for tax purposes. If a locum is deemed to be employed after the check has been carried out, you may be liable to past and present national
insurance contributions (NIC), tax liabilities and issues with regards to rights and benefits which the individual may be entitled to for Employment Law purposes.
What to do if you’ve received a letter:
1. Do not ignore the letter – it requires your urgent
attention
2. Seek employment law advice
a. There is a free service from the NPA Employment Advisory Service, Ellis Whittam
Have you thought about Ear-Piercing in your pharmacy?
3. Have a locum agreement in place – available from the NPA
4. Carry out a CEST review - a link to the CEST review can be found by clicking
here.
NOTICE
The information
contained in this electronic transmission is protected by privilege (which is not waived), strictly confidential and intended for use only by the addressee. If you receive this electronic transmission by mistake then the dissemination distribution or copying of it is strictly prohibited. In such a case please contact us immediately by telephone or return this electronic transmission.
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