Medical Partnership client employs a doctor to carry out various sessions per week at the medical centre and paid a sessional rate accordingly on payroll. The doctor also has a separate obligation to provide out of hours services as part of the South Doc rota, which is also paid through the payroll. The doctor argues that this obligation does not form part of his employment and therefore any STC’s generated in the course of these duties are not employment income (not delivered on site during surgery opening hours, patients not necessarily practice patients, no control over income earned etc.) As this doctor is also registered as self-employed, he wants the STC income earned to be deemed self-employment income and paid gross to him. Obviously, it would be more beneficial to the Medical Partnership to pay the doctor as self-employed, however, would the Revenue agree with the doctor’s arguments? Any guidance/advice on this matter would be greatly appreciated.
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