Self-Employment and Freelancer Contracts
These Self Employment and Freelancer 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 is an individual (rather than a company) working as
self-employed person (i.e. as a freelance consultant or sole trader).
The documents take account of the need to minimise the risk that the
individual will be found by HMRC or any court or tribunal to be an
employee. The Guidance Notes below help to outline that risk, and there is
additional information in
IR35, Employment and Self-Employment
.
Despite the use of a suitable self-employment/independent contractor
agreement, there may be a risk that an employer-employee relationship for
employment law or tax purposes may exist between the supplier of the
services and his/her client (although the intention is for the contractor
to be self-employed), or there may be other adverse tax consequences. Legal
advice should therefore be taken as appropriate before use of any of these
forms of agreement.
If, the client or main contractor is to engage a personal service company
or consultancy company (not an individual) and that company is then to
provide the services of an individual professional(s) or worker(s) to the
client, you should instead refer to the
IR35 And Other Company Contracts
.
These Self Employment and Freelancer Contracts documents are part of the
Business Documents Folder. Just £35.00 + VAT will provide you with 1 year's
unlimited access to download all/any documents from the Business Documents
Folder.