Contract 3E - Terms with a client which must comply with the off-payroll rules (outside IR35 and not opted out of the Conduct Regs) for the supply of PSCs only

V4 August 2024

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 3F. 

Use this contract where the PSC has NOT opted out of the Conduct Regulations.