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The Pharmacists' Defence Association (PDA) has advised locums that they are under "no direct obligation" to help contractors gather data for an HM Revenue and Customs (HMRC) investigation. However, they may choose to assist the large contractors "to help ensure HMRC reach a final decision based on all the relevant facts," PDA said. The HMRC investigation into the tax status of locums forms part of the extension of the IR35 arrangements into the private sector. The IR35 came into effect from April to ensure that individuals working like employees through their own limited company pay the same income tax as paid by those employed by a company. In recent weeks, some contractors have contacted locum pharmacists to assist them in data gathering on their work arrangements.

The PDA has raised concerns over the 'deliberate breaches' of the NHS contract by some community pharmacy businesses, saying that it may cause harm to patients and damage the reputation of the profession. The organisation said concerned pharmacists have revealed to them that some businesses are now explicitly saying that if locums will not agree to work for less than a so-called 'maximum' hourly rate, the business will close the pharmacy for either part of, or the whole day. Some of these full or part-day closures are being communicated significantly in advance of the actual day, it added. The union further alleged that several pharmacy businesses seem to have simultaneously implemented identical so-called 'maximum rates' in what could be an anti-competitive behaviour.