Immediate Changes (1 September 2026) to Payment Arrangements for off-payroll workers (e.g. facilitators, lecturers, speakers, actors, patients or volunteers)
Since May 2025, the ongoing HMRC/IR35 programme has meant that NHS England has been unable to make payments to new suppliers (including facilitators, speakers, actors, patients and volunteers, etc.) who are not registered on the national payment system. This position remains unchanged while a national New Suppliers process is being developed.
With immediate effect, NHSE is also unable to make payments to existing facilitators, lecturers, speakers, actors, patients or volunteers unless they have been registered under the new Employed for Tax Purposes (EFTP) reimbursement process OR have been designated by the Tax Compliance Team as out of scope of IR35.
- 1. From 1 September 2026, those registered as EFTPs will have their timesheets and expenses processed through ESR and EASY. This replaces the previous lecture claim form and invoice arrangements.
- 2. There are a limited number of individuals who have a CEST determination which confirms they are out of scope of IR35 and can continue to invoice NHSE.
Please note:
- Individuals who are not registered as an EFTP or out of scope of IR35 cannot be paid by NHSE. If we knowingly pay an EFTP, HMRC can issue penalties to NHSE.
- Limited companies may be in scope of IR35, if we are using their time, so please do not assume the rules do not apply. Please contact england.se.wte@nhs.net for further information.
- To check whether an individual is registered as an EFTP, please email england.wxpduspecialtysupport.se@nhs.net, providing their full name.
- Before engaging any facilitator, lecturer, speaker, actor, patient or volunteer who will require payment, you must obtain written confirmation that they are registered under the EFTP process or have been deemed to be out of scope of IR35. Without this confirmation, payment cannot be guaranteed.
- Where payment cannot be made because EFTP registration has not been completed, any associated costs or commitments may become the responsibility of the individual arranging the engagement.
Alternative options:
- a. Payment via employing organisation:. If a facilitator, speaker, patient or volunteer can be paid directly by their employing Trust, and the Trust subsequently recharges NHSE where appropriate, this arrangement is not affected by the EFTP requirements.
- b. Use unpaid contributors where appropriate. Where suitable, consider engaging facilitators, speakers, patients or volunteers who do not require payment.
Queries
If you have any questions regarding ETFP registration/processes, please contact england.se.wte@nhs.net.