BMA guidance

How IR35 affects doctors

Read our tax guidance on IR35 and what changes are due to take place from April 2021.

Location: England
Audience: All doctors
Updated: Wednesday 31 March 2021
Topics: Tax
Tax illustration

What you'll get from this guide

  • An outline of what IR35 is and when it applies.
  • A summary of the changes to IR35 in April 2021 and the consequences of this for doctors.
  • How and where to seek further advice about IR35.


How to use this guide

This guidance has been prepared by the BMA legal team. It is intended to be a general overview of the law. It is intended that individual legal advice is sought in individual cases. 

BMA Law offers legal advice at discounted rates for BMA members. 


  • Tax
  • IR35