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Experienced contractors will understand the value of an ‘IR35 friendly’ contract. This means the contract clearly sets out the business-to-business nature of the arrangement and will include specific clauses that demonstrate IR35 compliance, such as a good strong substitution clause.
It is worth noting though that a contract alone will not be enough to determine IR35 status. It will be just as relevant to look at what happens in practice and a court or tribunal may even ignore the contract if it does not reflect the reality of the relationship. Having said that, IPSE would strongly recommend getting a good contract in place as a starting point.
IPSE members are welcome to use these contracts for their own engagements.
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