IR35 and health professionals

IR35 and travel expenses

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A client provides operating theatre locum services via her limited company. There is no right of substitution, she works under the control of others, does not have her own insurance cover.  The hospital has now ceased to pay her travel expenses on the basis that it is equivalent to normal commute to work - I believe this is correct but she doesn't!

Does anyone have any comments?  Thanks.

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By cheekychappy
07th Aug 2016 09:52

This is a contractual issue. IR35 and any other tax issues are irrelevant.

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RLI
By lionofludesch
07th Aug 2016 10:00

I agree. If her contract says she should have them, she should have them. If it doesn't, she shouldn't.

Whether she pays tax on them is a completely separate matter.

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