*New* Contract 3C - Terms with a client which must comply with the off-payroll rules (outside IR35) for the supply of PSCs onlyMS Word
V2, March 2021
Use this contract if you only supply contractors who work through their own limited companies (PSCs). In this contract the client must comply with the Off-payroll rules. That means that when supplying PSCs to a client, the client must make the IR35 status decision. If your client is exempt from the off-payroll rules, use contract 3D.
Temps working through PSCs can opt out of the Conduct Regulations – use this contract where the PSC has opted out of the Conduct Regulations.
Since the publication of the Finance Bill 2021, minor amendments have been made to this contract to reflect the changes to the Off-payroll rules from 6 April 2021.
- If you only supply PAYE temps use contract 3.
- If you supply a combination of temps working PAYE, through umbrellas or through PSCs use either contract 3A (client must comply with the off-payroll rules) or contract 3B (client is exempt from the off-payroll rules)