Contract 4C - Terms with a PSC (outside IR35 and client must comply with the off-payroll rules)

V2, March 2021

Use this contract if:

1. you supply contractors who work through personal service companies;
2. the client must comply with the Off-payroll rules; and
3. the client has determined that the engagement is outside IR35.

Temps working through PSCs can opt out of the Conduct Regulations – we have assumed that the majority of contractors who work outside IR35 will opt 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.

Other contracts:

• Client terms - contract 3A (combined PAYE, umbrella and PSC) or contract 3C (for the supply of PSCs only)
• If the client has determined that the engagement is inside IR35 use contract 4B.
• If the client is exempt from the off-payroll rules use contract 3B (client terms) and contract 4D (PSC terms).