Bulletin 08.07.2013
GP Locums Employed Through Limited Companies
You may have seen an article in The Times on 28 June that referred to dozens of NHS Trusts in England being under investigation by HMRC over their alleged use of schemes to avoid VAT when employing locum or part-time doctors. In light of that, please be aware of the position of GP locums employed through a Limited Company, often referred to as a service company. The services they provide are subject to VAT when the registration threshold for VAT has been reached. The threshold level includes all charges made by the company including but not limited to fees and the recovery of expenses. The registration threshold is currently £79,000. Doctors working as locums through an agency should, if they have not already done so, take advice on the application of VAT to their work and if registration has not been effected on time how to mitigate any penalties and interest charges accruing for late registration by making voluntary disclosure. The GPDF, the LMC nor the BMA can assist with VAT or other form of taxation, but do encourage all doctors to seek appropriate professional advice on taxation matters.
QOF Business Rules v26
Version 26 of the QOF business rules have now been published on the PCC website.
Intending Trainer’s Course 2014
Applications for the 2014 Intending Trainer’s Course are now open. Further information about the course is available in this course information pack and this frequently asked questions document. Closing date for application is 17th January 2014 and applications made after this date cannot be accepted. If you are interested please complete this application form and return it via email to susan.convery@nhs.net. Once the application form has been received you will receive further information about the pre-course tasks.