Consultancy agreement—company and company—pro-consultancy

The following Employment precedent provides comprehensive and up to date legal information covering:

  • Consultancy agreement—company and company—pro-consultancy
  • Background
  • 1 Definitions and interpretation
  • 2 Commencement and duration of engagement
  • 3 Provision of services
  • 4 Right to provide a substitute
  • 5 Protection of business interests
  • 6 Fees
  • 7 Expenses
  • 8 Income tax and National Insurance contributions
  • More...

Consultancy agreement—company and company—pro-consultancy

update: From 6 April 2021, the off-payroll IR35 regime, which has applied since 2017 to public sector entities, is extended to private sector entities (other than those which are ‘small’ or which do not have a UK connection) engaging a worker via an intermediary, such as a personal service company (PSC), and applies to payments made for services provided on or after that date. Broadly, the effect of the off-payroll IR35 regime is, in relevant situations, to shift the responsibility for assessing whether IR35 applies from the PSC to the end client and, in the event IR35 does apply, to shift the obligation to make deductions in respect of income tax and National Insurance contributions (NICs) and to pay the apprenticeship levy (if due) onto the client (or another intervening intermediary in more complicated contractual arrangements). For more detail on this extension, see Practice Note: IR35—off-payroll workers.

This Precedent has been updated in light of the changes. For further details, see the Drafting Notes to this Precedent, under the heading ‘Tax issues: IR35 and off-payroll working’.

This Agreement is made on [insert date]

Parties

  1. 1

    [Name of Company], a company incorporated in England with registered number [insert company number] whose registered office is at [address] (the Company); and

  1. 2

    [Name of Consultancy], a company incorporated in England with registered number [insert company number]

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