*New* Contract 3D - Terms with a client which is exempt from the off-payroll rules for the supply of PSCs only

V1: October 2020 

Use this contract if you only supply contractors who work through their own limited companies (PSCs).  In this contract the client is exempt from the off-payroll rules. That means that PSCs will continue to manage the IR35 rules. If your client must comply with the off-payroll rules, use contract 3C. 

Temps working through PSCs can opt out of the Conduct Regulations.  We expect that the majority of contractors will opt out. We also consider that the majority of contractors will assess their engagements as outside IR35. So, and this contract relates to the supply of contractors who opt out of the Conduct Regulations and work outside IR35. 

Other contracts:

• 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 3C (client must comply with the off-payroll rules) or contract 3D (client is exempt from the off-payroll rules)

Supporting documents:

• Client status determination form
• Assignment details form A2 (PSCs)
• Opt out form CR1 (PSCs)