not going to have time to answer this when you repost as it's just a flying visit for me this evening but just to advise that you need to repost the question stating the type of contractor.
Are you talking about a contractor in something like the building trade so you would need to consider CIS
Or
Are you talking about a service business such as an IT contractor in which case there are possible IR35 implications
Also you need to state whether they are working as self employed or a limited company
kind regards,
Shaun.
__________________
Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
- The individual is a doctor - Will register as self-employed - Has a set 12 month contract - Am not aware of any other contracts/clients they work for
Self-employed and ltd co contractor doctors/dentists/pharmacists etc... are a bit of a specialist area eg doctors can receive all kinds if additional payments (as can dentists and pharmacists, come to think of it) depending on various circumstances. Also watch out for the NHS superannuation (pension) contributions, which they may still pay and any "added-years" purchase. Their services might be VAT exempt.
You could start off by reading BIM54000 and checking that they are genuinely self-employed.
