Contrast with contract of employment.

A contract that is used for appointing a genuinely self-employed individual such as a consultant (or a profession or business run by that individual) to carry out services for another party where the relationship between the parties is not that of employer and employee or worker.

For more information on contracts for services and contracts of employment and how to distinguish between them, see Practice note, Employment status (2): how to identify an employment contract. For more information on consultancy arrangements, see Practice note, Consultants.