IR35 Services Agreement Template for Scotland
IR35 off-payroll working rules apply equally in Scotland under UK-wide ITEPA 2003 legislation. Scottish contractors operating through PSCs must ensure their services agreements reflect genuine independence across all three HMRC tests — substitution, control, and mutuality of obligation.
Scotland-specific legal consideration
The off-payroll working rules under Chapter 10 ITEPA 2003 apply in Scotland identically to England and Wales. Scottish engagers must issue a Status Determination Statement with reasonable care, or the tax liability transfers to them.
What your AI-generated IR35 Agreement includes
- Outside IR35 intent declared — supports Chapter 10 ITEPA 2003 determination
- Status Determination Statement (SDS) clause — engager obligation to issue in writing
- Unconditional right of substitution — genuine right without engager veto
- No mutuality of obligation — each statement of work is a discrete commercial engagement
- Control test — deliverables-based only, engager cannot direct working methods or hours
- Financial risk clause — PSC bears cost of rectifying defective work at own expense
- Own equipment and tools — PSC uses own software, hardware, and professional resources
- Liability cap at 2× fees paid, plus professional indemnity insurance requirement
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This page provides general information about ir35 agreement contracts under Scots law and is not legal advice. Contracto generates AI-assisted contract drafts — always review with a qualified solicitor or lawyer for high-value or complex agreements. Full legal disclaimer →