Freelancer Agreement Effective from 01/04/2026
1. Status of the Agreement
No Offer of Employment: This agreement does not constitute an offer of employment, nor does it create an employer-employee relationship.
Contract for Services: The Contractor is engaged as an independent, bona fide sub-contractor. The relationship is strictly business-to-business (B2B).
Indefinite Duration: This is a framework agreement with no fixed end date. It governs any specific projects ("Jobs") agreed upon by both parties. Neither party is obligated to offer or accept future work (No Mutuality of Obligation).
2. Right to Work & Compliance
Verification: The Contractor confirms they have the legal right to work in the UK.
Mandatory Checks: In accordance with the Border Security, Asylum and Immigration Act 2025, the Contractor agrees to provide prescribed documentation (e.g., Share Code or physical passport) to the Client or a certified IDSP before starting any work.
Liability: The Contractor shall indemnify the Client against any civil penalties or legal costs arising from a breach of this clause.
3. Tax and IR35 Status
Tax Responsibility: The Contractor is solely responsible for all Income Tax, National Insurance contributions, and VAT (if applicable) arising from payments made under this agreement.
IR35 Compliance: The parties intend for this engagement to fall Outside IR35. The Contractor maintains autonomy over how and where services are performed and has a genuine right of substitution (the right to send a qualified replacement).
4. Travel and Mileage Expenses
General Rule: The Client does not pay or reimburse mileage for any Job.
Exception for Income Reclassification: Mileage may only be paid if the Contractor explicitly includes such payments as taxable income on their invoice.
Proof Requirement: The Client will not pay any mileage that the Contractor intends to claim back from HMRC as a tax-deductible business expense. Payment is only permitted where the Contractor can prove the amount is treated as "gross earnings" subject to tax.
5. Termination
Either party may terminate this framework agreement at any time by giving written notice of 0 days. Any active Jobs must be completed unless otherwise agreed in writing.