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Payroll • Regulated by HM Revenue and Customs (HMRC)

IR35 (Off-Payroll Working Rules)

Definition: UK tax legislation designed to ensure that workers providing services via an intermediary (such as a Personal Service Company) pay broadly the same tax as direct employees if they would be regarded as employees had they been engaged directly.

Regulatory Impact & Compliance Overview

In healthcare staffing, medium and large clients and agencies must determine the IR35 employment status of locum nurses and care contractors. Because clinical agency workers are subject to supervision, direction, or control (SDC), the vast majority fall 'inside IR35' and must be taxed via PAYE.

Governing Authority

Enforced by HM Revenue and Customs (HMRC) in United Kingdom. Compliance with these standards is legally required for all licensed and participating care providers.

Automated Compliance

How AsanWork Enforces IR35 (Off-Payroll Working Rules)

AsanWork builds compliance directly into daily scheduling workflows. Hard compliance stops prevent un-vetted, un-screened, or non-credentialed staff from receiving shift allocations, ensuring 100% audit readiness.

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Related United Kingdom Healthcare Terms

Payroll 12.07% Holiday Pay Accrual (Irregular Hours) The statutory method reintroduced for calculating annual leave entitlement for irregular-hours workers and part-year workers in the UK. Vetting AccessNI Check (Northern Ireland) The criminal history disclosure service for individuals seeking employment in health and social care services in Northern Ireland. Compliance CQC Quality Statements (34 Statements) Quality statements are the commitments that health and social care providers must live up to under the CQC Single Assessment Framework. Regulation CQC Regulation 12: Safe Care and Treatment Regulation 12 mandates that care and treatment must be provided in a safe way for service users.