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.
Before using this contract template, please read this clause by clause explanation of the MarkelTax 'Outside IR35' Contract for Services.