Designed for use for a range of trades and professions, these Self-Employed Contractor Agreements carefully regulate the relationship between individual freelance contractors and their clients. The documents in this subfolder provide for the contractor to contract personally with a client. The versions of these documents in the Service Company and IR35 subfolder provide for the contractor to contract with a client through the individual contractor’s intermediary company (either a personal service or other intermediary company); but note that IR35 tax rules may apply where one of those templates is used.
This subfolder contains a Self-employed Contractor Agreement which may be used for a variety of different roles, a Self-employed Clerical & Administrative Contractor which can be used for secretarial roles, and a Self-employed Sales Contractor Agreement designed for a sales role which has a clause on commission.
This subfolder also includes a suite of updated and new template agreements which provide for self-employed hairdressers, beauty therapists, and nail technicians to rent a chair from a salon, either to serve the self-employed freelancer's own clients or to serve their own clients and any salon customers occasionally referred to them by the salon. This group of templates takes into account relevant legal and industry recent developments, including case law, employment law, IR35 tax rules, and VAT law.
These contracts ensure that the individual contractor is independent and that they are free to take on other clients.
The documents in this subfolder aim to minimise the risk that HMRC will regard the individual contractor as an employee of the client. As explained in the information page accompanying each form of contract, the risk that an employer-employee relationship for employment law or tax purposes will nevertheless still exist, since the use of any of these forms of contract in itself cannot actually remove this risk. Professional advice should therefore be sought. The advice will need to consider the form of Agreement to be used together with all of the circumstances and arrangements relating to the work, the individual contractor and the client.
Further information and guidance on self-employment and IR35 can be found here.
- Guidance Note on Employment, Self-employment, and IR35
- Employment, Self-employment and IR35 Checklists
- Self Employed Contractor Agreement
- Self Employed Clerical & Administrative Contractor Agreement
- Self Employed Sales Contractor Agreement
- Self Employed Hairdresser’s (Chair Rental) Contract (Own and Salon Clients)
- Self Employed Hairdresser’s (Chair Rental) Contract (Own Clients)
- Self Employed Beauty Therapist’s (Chair Rental) Contract (Own and Salon Clients)
- Self Employed Beauty Therapist’s (Chair Rental) Contract (Own Clients)
- Self Employed Nail Technician’s (Chair Rental) Contract (Own and Salon Clients)
- Self Employed Nail Technician’s (Chair Rental) Contract (Own Clients)