April 2021 saw a tax shake-up that will have an impact on both locums and some of their employers.

First enforced in the public sector in 2017, IR35 started rolling out into the private sector in April, affecting larger businesses including high-street multiples and large independent practices. IR35 is predominantly targeting those locums or contractors who work through an intermediary, such as locums operating a limited company, but under terms and conditions indicative of employment.