Small company end client

[Shamresan]

Hello IR35 experts,

We are a small consulting firm with a strength of around 40 employees providing IT consulting services to large consultancy firms, telecom, utilities and public sector organisations. We have mostly full time employees but at times we also engage contractors to fulfill any shortages for unplanned demands.

We are in the process of reviewing our work contracts in regards to compliance obligations against forthcoming April,20 changes for off-payroll workers.

We would like to clarify who is the end client in respect of IR35 status for our contractors working through their PSCs.

a) when we provide services to large consulting firms and they engage us for their public sector or utilities customers.

b) when we directly provide consulting services to telcom, utilities and public sector organisations.

Please let us know if you need any further information.

Regards,

[ladymuck]

The client is the entity who receives the final output of the work.

A consultancy asks for your expertise in providing a system upgrade for their client. You scope it out, project manage it, deliver it. You invoice the consultancy, they invoice their client. The end client received the output.

If you cut out the consultancy who introduced you to the client, the client remains the same. The consultancy is just an intermediary.