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IR35: Employ or Outsource


IR35 clarifies the issue: Do you want the work, or the worker?


If you want a worker, then they need to be PAYE, and within 2yrs have full employment rights.


If you want the work delivered, then Statement of Work outsourcing (our focus at Dynamic Futures since 2005) is a great option. In IR35 terms, Statement of Work outsourcing, makes your supplier the ‘end user’. Because you are not buying agency workers, if you outsource your work to any of ‘the Big 4’, or to Dynamic Futures, how they/we pay the team delivering the work is not your problem (actually most DF consultants are employees, with no equity, and paid under PAYE, but that is a side issue). DF Statement of Work brings:


No Status Determination or Status appeals process to run.


No HMRC contingent liability. ​You are not buying labour [AND the process is backed up by a rigorous

audit trail].


No loss of Talent. Keep a winning team beyond 24 months without PAYE contractor employment law risks.


Cost Neutral to you. Typically competitive with Ltd Company contractor costs.


Happy consultants

  • Good service from motivated staff.

  • Minimal Employment Law risks - DF is clearly the party that is managing & employing them,          (& they are not disgruntled).

Aligned Interests. The Statement of Work is agreed with both you and team delivering it.  Consultants are measured and rewarded on their successful delivery.


Expat friendly. DF is happy to hire the best, irrespective of nationality. In a post Brexit UK, we are open to not only EU hires but also professionals from Australia, India, America, and elsewhere.


Network effects & efficiency. Statement of Work works better with a multi-person DF team than with multiple Limited Company contractors, each with a sub project.

DF’s other IR35 resources & analysis: 


To discuss Statement of Work outsourcing, and ending IR35 worries, contact us on

020 7603 4598, email us or use our Contact Form below.  


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