you make to the intermediary. Retail businesses providing ophthalmic and pharmaceutical services for the NHS, like high street pharmacies or opticians, wont need to check if the off-payroll working rules apply. Youll need to reconsider your decision if the working practices of the engagement change. If youre a public authority, you need to decide whether the off-payroll working rules apply because the appropriate conditions have been met.
If the contract was entered into before, youll need to inform the relevant person of your decision before the next invoice payment is made. This includes contractors who are providing ophthalmic and pharmaceutical services to the NHS. The rules dont apply where a public authority has fully contracted out services to a third party (like an outsourcing company) and the workers dont personally provide their services to the public authority. Businesses that provide ophthalmic and pharmaceutical services. The worker doesnt exercise control over the company.