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Template Ltd Contractor Agreement - Outside IR35

Experienced contractors will understand the value of an ‘IR35 friendly’ contract. The contracts have been drawn up by leading experts at Markel Tax and IPSE is delighted to recommend them to members.

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Template overview

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 download and read the clause-by-clause explanation of the Markel Tax 'Outside IR35' Contract for Services.

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