Doctors have been confidently referred to and characterised as
independent contractor doctors for years. However, following recent
case law, there has been a shift. The Thomas v Naaz case,
in particular, shone a light on how a medical practice can be
exposed to such a hefty retrospective payroll tax bill, as payments
made to independent contractors can be considered payments made
under a 'relevant contract' (under payroll tax legislation)
and hence subject to payroll tax. Subsequently, we have seen an
increase in medical practices reviewing and investing in new
Agreements, including those which characterise the relationship as
that of a landlord and tenant, i.e. like a serviced office
arrangement, as there are usually some services that a clinic will
provide to the doctor. Therefore, it is a prudent time for tenant
doctors to consider what other legal documents they may need in
place, including a Privacy Policy.
