I have read your article and would like to point out that the paragraph "FAQ’s/Facts -This doesn’t affect every employer. Many GP Surgeries aren’t applicable as they will fall under “Small Company Exemption”, so if you locum in GP Surgeries and work under your Ltd Company (PSC) nothing will change." is incorrect. All GP practices that hold GMS or PMS contracts are included within the public sector bodies changes that were effective from April 2017 and are not exempt due to size under the post April 2021 changes