Contract 5 - Terms of Business with a Hirer for the supply of a limited company contractor who has opted out of the Conduct Regulations (within IR35 and under SDC)

March 2021

Terms of Business with a Hirer for the supply of a limited company contractor who has opted out of the Conduct Regulations (within IR35 and under SDC).

You can use this contract for your clients when you supply them with contractors who work through a company or partnership and the contractors they will be working under the clients’ supervision direction and control.

This contract is for use when the contractors choose to opt out of the Conduct Regulations.

From 6 April 2021, if your client is in the private sector and must comply with the Off-payroll rules do not use this contract. For private sector clients where the Off-payroll rules apply please use combined terms 3A with your client and contract 4A with the umbrella company or 4B with the inside IR35 contractor.

You can use this contract with the following REC contracts:

• Contract 6 - Terms of Engagement with a limited company contractor who has opted out of the Conduct