IR35 And Other Company Contracts
These IR35 And Other Company Contracts cover a range of legal and business
arrangements under which various professional and other services are
provided either by consultants or contractors to clients or by
sub-contractors to main contractors.
These documents are designed to be used where the consultant, contractor or
sub-contractor to be engaged is a company rather than an individual working
as self-employed person. The company may be a personal service or
consultancy company, which then provides the services of an individual
professional(s) or worker(s) to the client.
There is a risk that the individual(s) engaged by the personal service or
other company may be found to be an employee in law by HMRC, a court or a
tribunal. The Guidance Notes help to outline that risk, and additional
information is available in
IR35, Employment and Self-Employment
If the service provider is contracting as an individual, rather than using
a Personal Service Company (PSC), you should instead refer to the
Self Employment and Freelancer Contracts .
Whilst the use of a suitable agreement between the client and the company
engaged as the consultant, contractor or subcontractor should minimise that
risk, and the documents in this group are designed to do so, there is still
a risk that the IR35 rules will affect any arrangement whereby a personal
service or other intermediary company is used to provide services to a
client or main contractor. Legal advice should therefore be taken as
appropriate before use of any of these forms of agreement.
These IR35 And Other Company Contracts documents are part of the Business
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unlimited access to download all/any documents from the Business Documents