AISMA Doctor Newsline - Spring 2013 The Spring 2013 issue of AISMA Doctor Newsline is now available, as a bumper edition Contract Survival Pack. Opening with an opinion piece on the recent Scottish contract negotiations written by our Condies Health partner, Pauline Hogg, the full list of articles is provided below. Murky waters   Pauline Hogg, as AISMA committee member, leads the Spring edition with her analysis of the funding issues arising from the imposed Scottish contract uplift, and casts an expert eye on how downward pressure on income and rising expenses will affect practices in the year ahead.     The art of cost cutting   The financial threats of the new contract are prompting serious cost-cutting planning in general practice. Practice management guru, Kathie Applebee, offers some timely advice.     How you can reduce your staff costs and create more efficiency   Accountant Nick Holmes examines how practices can maximise efficiencies by using their staff to their maximum skill set.     Get in good shape!   Lawyer Alison Oliver offers her thoughts on business models for general practice in the new NHS environment.     10 ways to cut tax   Anthony Nuttall offers 10 tips for GPs wanting to reduce their tax bills in the financial year ahead.     QOF OFF   Get your QOF off to a flying start by following Kathie Applebee’s seven essential management tasks. Whilst we acknowledge that this article may discuss some areas not so relevant to Scottish practices, the general tips will likely still be of interest.     Employment law: What you need to know if you are a boss   On top of that new contract there is a whole new raft of employment law reform for GP employers and their managers to grapple with, Matt Smith reports. Download Newsline newsletter (PDF - 1.1MB) Please do not hesitate to contact us to discuss any of the issues highlighted in the newsletter.

GP partners performing locum work at their own practice

As you’ll have read in the February issue of Practitioner Services Good Practice publication, the Scottish Public Pensions Agency (SPPA) regulations prohibit GP partners superannuating locum work done in their own practice using the A & B forms.  As such, any A & B forms received in future from partners will be returned and this income should be included in their annual certificate.  Effectively this means the partners are now responsible for the 13.5% employer’s superannuation as opposed to your local Health Board.  It’s worth noting however, that such a treatment does not apply to locum sessions provided by partners outwith the practice and A & B forms should still be submitted for these.

The Primary Care Finance Group met on 18th December 2012 and agreed that any contributions received since 1 April 2012 will be returned; however, previous financial years will not be affected by this decision.  This measure is consistent with the guidance issued to GPs in England and the established practice there.  Individual GPs affected by this decision will apparently receive a letter in due course.

Please do not hesitate to contact us if you have any queries regarding the above.

AISMA Doctor Newsline - Winter 2013

The winter 2013 issue of AISMA Doctor Newsline is now available, featuring the articles below.

	Early retirement - what every GP needs to know
	With the possibility of early retirement tempting many GPs, AISMA expert Barry Rigby leads this issue with an overview of the issues affecting NHS Pension Scheme members and the options they should be considering.
	2013: the squeeze is on but AISMA will help you run a tight ship
	AISMA committee member Chris Howe reflects on the income pressures many GP practices will be experiencing in 2013 due to increases in workload, creeping tax rates and increases in superannuation contributions.
	Financial questions GPs don’t ask - until it’s too late
	Former primary care support services boss Paul Ham gives a run down of the financial dilemmas puzzling many GPs and offers answers to some common questions.
	Support your manager in these stressful times
	Resident management expert Kathie Applebee highlights the rising levels of sickness absence and resignations among practice managers and explains how GPs can support stressed managers in their own practices.
	More top legal issues GPs ask about
	Finally Alison Oliver, a solicitor specialising in GP partnership and contractual matters concludes her series of answers to the legal questions most commonly asked by GPs and practice managers.

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Please do not hesitate to contact us to discuss any of the issues highlighted in the newsletter.

AISMA Doctor Newsline - Autumn 2012

The autumn 2012 issue of AISMA Doctor Newsline is now available, featuring the articles below.

	Hello Goodbye - What to say ‘yes’ and ‘no’ to when your partners change
	With many GPs considering their retirement options, this issue leads with succession planning advice from AISMA committee member Luke Bennett to help practices ensure a smooth transition when GP partners change.
	Change is possible but do not forget the funding
	AISMA’s Northern Ireland committee representative, Seamus Dawson, reflects on funding issues in the light of the major consultation announced by the Royal College of General Practitioners on the future of general practice across the UK.
	The top legal issues GPs ask about
	Alison Oliver, a solicitor specialising in GP partnership and contractual matters has answers to the legal questions most commonly asked by GPs.
	Say no to practice meetingszzzzz
	Organisational trouble-shooter Dr Chris Hewitt offers advice to practices on how to run effective meetings.
	Empower your practice with online business
	Finally, management guru Kathie Applebee explains where GPs and practice managers can find specialist advice without paying expensive consultancy fees on areas such as human resources, health and safety and CQC registration.

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Please do not hesitate to contact us to discuss any of the issues highlighted in the newsletter.

Are you ready for Real Time Information (RTI)?

In order to meet the Government’s commitment to universal tax credits and improve the operation of PAYE, H M Revenue and Customs are introducing big changes to the way your payroll information is collected and they are currently running pilots in real time information (RTI).  Instead of submitting an end of year return you will submit details about employee pay and deductions to H M Revenue and Customs each time you run your payroll.

What do you need to do now to get ready?

You will need to ensure that your employee data is accurate and up to date.

When will you start using the new service?

H M Revenue and Customs will notify you when you need to start reporting your payroll information in real time.  Most employers will start operating the new system from April 2013 and the intention is that by October 2013 all employers will be required to submit information using RTI.  The first submission you will make will be bigger than the rest because H M Revenue and Customs needs to check that the details they hold on your employees match those you are submitting.

Who needs to be included in your first payment submission (FPS)?

You will need to add staff to your payroll that require to be included in your RTI submission for example those paid under the lower earnings limit.  You also need to include employees who -

For each of these employees, you need to state the normal number of hours they work - i.e. the contracted number of hours excluding any overtime (there will be 4 bandings to choose from), and their starting and leaving dates.

Subsequent submissions will only contain pay and deductions details for employees paid on that pay run and your payroll software should be able to deal with the submissions.  For those employers with fewer than 9 employees H M Revenue and Customs will provide free payroll software.  The final submission of the tax year is the equivalent to the current P14/P35 end of year routine and the existing penalties for late or incorrect returns will continue.  From 2013/14 the suggestion is that there will also be penalties for late filing of the submissions during the tax year.

What’s changed for employees?

Nothing really.  For the time being forms P45 and P46 will remain but H M Revenue and Customs are looking at an alternative procedure for starters and leavers.  You will still be required to provide employees with a certificate P60 at the end of the tax year.

The foregoing is intended as a brief general guide only to the changes being introduced.  Should you have any specific questions on how the changes will affect you, please do not hesitate to contact us.

AISMA Doctor Newsline - Summer 2012

The summer 2012 issue of AISMA Doctor Newsline is now available, featuring the articles below.

	NHS Pension Scheme: should you count yourself in or out?
	David Walker and Gareth Rose offering their views on the big question being asked by many GPs - should I stay in the NHS Pension Scheme or should I go?
	Financial issues to dominate summer
	Deborah Wood highlights the financial issues that will be high on the agenda for practices over the summer months, with tax, cashflow, pensions and CCGs topping the list.
	Swot before you chop
	Solicitor Michael Rourke offers some advice to practices looking at the option of reducing the staff head count to save on costs, warning of the perils of future unfair dismissal claims.
	Tips to defuse complaints
	Medical defence expert Dr Barry Parker outlines key concerns that can help practices defuse patient complaints.
	Why surgery underfunding may be your fault
	Chris Johnson, specialist surveyor, warns practices poised for a rent review to complete their PREM1 forms accurately to avoid losing out on significant income.

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Please do not hesitate to contact us to discuss any of the issues highlighted in the newsletter.

AISMA Doctor Newsline - Spring 2012

The spring 2012 issue of AISMA Doctor Newsline is now available, featuring the articles below.

	Stop restrictive covenants backfiring on your business
	Andrew Lockhart-Mirams describes new case law that could impact on restrictive covenants, used by GPs to protect their business, but now with the potential to handcuff them.
	Why GPs are feeling the pinch in ‘tax gloom tunnel’
	Bob Senior explains exactly why GPs are feeling the pinch due to their tax bills.
	Redundancy - when it’s time to consider the cost of not grasping the nettle
	Kathie Applebee focuses on restructuring and redundancy and making the process more bearable for all concerned.
	Time to refer yourself to a GP pensions specialist
	Gareth Rose and David Walker give their assessment of the impact of the new annual and lifetime allowances for pension savings and outline some tax planning options ahead.
	Some quick tips to ponder for the financial year ahead
	AISMA members offer some tax and profit-making tips for you to ponder for the financial year ahead.

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Please do not hesitate to contact us to discuss any of the issues highlighted in the newsletter.

AISMA Doctor Newsline - Winter 2012

The winter 2012 issue of AISMA Doctor Newsline is now available, featuring the articles below.

	Take time to beat QOF
	With practice managers getting to grips with changes to the QOF, Kathie Applebee’s lead article on what’s new for 2012 will be welcomed by many. Whilst we acknowledge that this article may discuss some areas not so relevant to Scottish practices, the run-down of indicator changes and tips on how to maintain high scores for your practice will likely still be of interest.
	Your easy A-Z of GP tax planning
	Chris Howe gives an A-Z of tax planning to guide you in the lead up to the tax year end.
	Why fixing a partner’s retirement age is risky
	Solicitor Andrew Lockhart-Mirams discusses fixed retirement ages in partnerships and warns how they can lead to legal disputes on the grounds of age discrimination.
	Act now to protect your pension
	David Walker brings some timely advice on pensions and the action GPs need to take now to manage the changes about to take place.

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Please do not hesitate to contact us to discuss any of the issues highlighted in the newsletter.

AISMA Doctor Newsline - Autumn 2011

The autumn 2011 issue of AISMA Doctor Newsline is now available, featuring the articles below.

	Get IT right or pay the price
	Regular Newsline columnist Kathie Applebee has some words of advice for practices considering a change in their computer systems.
	Top 10 employment law problems answered
	Employment law adviser Janice Sibbald gives her ten top tips on how to avoid contractual disputes with your employees.

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Please do not hesitate to contact us to discuss any of the issues highlighted in the newsletter.

Class 2 National Insurance

As from April 2011, payments of the partners’ Class 2 National Insurance contributions become due on 31 January and 31 July, the same as Self Assessment tax.

If the partners receive quarterly bills from HMRC this change means that they will receive their final quarterly bill in April 2011. This will cover the period 9 January 2011 to 9 April 2011. After this HMRC will issue two payment requests (instead of four quarterly bills) in October and April showing payments due by 31 January and 31 July respectively.

There will also be changes if your partners pay by Direct Debit. To meet the new due dates, collection of Class 2 National Insurance contributions by monthly Direct Debit will be delayed by HMRC to bring the payment dates into line with the dates income tax is payable under Self Assessment. This means that:

	for the first year only, monthly Direct Debits will stop for a short period and then start again;
	Class 2 contributions due for April 2011 will be requested from your bank in August 2011; and
	payments thereafter will be monthly unless you choose to pay six monthly from April 2011.

A new option to pay by six monthly Direct Debits, collected in January and July each year, is now available for those who do not wish to spread their payments.

Following the changes above, if the partners pay their Class 2 National Insurance through the practice by monthly direct debit please check the practice bank statement for August to ensure the payments have commenced after the break.

Please do not hesitate to contact us if you have any queries regarding the above.

AISMA Doctor Newsline - Summer 2011

The summer 2011 issue of AISMA Doctor Newsline is now available, featuring the articles below.

	25 tips to help you boost your earnings
	With practice income under serious threat in the months ahead, this issue opens with some indispensable advice from AISMA members on how to help you cut practice expenses and boost your earnings. These 25 useful tips really could make a difference to your practice.
	Look outside the practice to save money inside
	Practice management guru Kathie Applebee offers her thoughts on how outsourcing can help practices cut back on expenses.
	Screws set to tighten on PMS GPs
	Specialist solicitor Andrew Lockhart-Mirams analyses recent English legal proceedings that could herald yet more cost-cutting for PMS practices.
	Taxman will show no patience with GPs
	Finally, there is a warning for GPs to keep their tax affairs in first class working order as HM Revenue and Customs tightens its grip on the medical profession.

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Please do not hesitate to contact us to discuss any of the issues highlighted in the newsletter.