Contract 8A - Public Sector (Inside IR35) - Not opted out of the Conduct Regulations (For the Limited Company)
MS WordMarch 2021
Terms of business with a Public Authority for the supply of an intermediary who has not opted out of the Conduct Regulations (Within IR35) .
You can use this contract for your clients when you supply contractors who work through a limited company or partnership, to your client.
The contract should only be used if your client is a public authority or if your contractor will be working ‘inside’ IR35 (see notes on the contract for more details). The Agency Workers Regulations 2010 apply to contractors supplied in line with this contract.
Since 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.
You can use this contract with the following REC contracts: