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Statement of Work

A Statement of Work (SOW) is a workforce solution appropriate for project-based work. It allows end clients/customers to engage with a consultancy or agency under a Master Services Agreement (MSA) which governs the legal framework agreed between the parties.

Our team understands the different approaches to outsourcing along with the benefits and risks associated with a SOW and can advise on all aspects of the SOW lifecycle, including a Risk Assessment to ensure the model is appropriate for your business, drafting the MSA and SOW(s), and assisting in negotiations with end clients/contractors/umbrellas through to advising on exit provisions.

>> When working off-payroll under a statement of work, it is important that all parties consider the key components to make the SOW compliant. Click here to look at some of our handy hints.



The IR35 legislation (off-payroll) can be a complex area of tax law, and if it is not considered appropriately, it can put your business at risk.

Whether you are an end client (receiving the services), a consultancy, contractor or agency we can assist with not only a full review of the IR35 status but also identify all of your off-payroll workers including the type of pay model, where they’re based and who’s supplying them.

To assist our clients, we have designed and developed our own platform to support the IR35 status assessment process.

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Our team has experience in advising on outsourced arrangements such as SOW, Recruitment Process Outsourcing (RPO) and Master or Neutral Vendor arrangements structured under a Managed Services Agreement where second tier or preferred suppliers are involved in the supply chain to secure talent.

Unlike many law firms, we also understand the commercial issues and can assist you with drafting service level agreements, volume discounts and fee arrangements.

Business contract details

Recruitment Law

When it comes to recruitment there are specific compliance issues which clients, agencies and umbrellas have to consider (i.e. off-payroll, Conduct Regulations, Agency Worker Regulations, Pensions, Working Time Regulations, Onshore Intermediaries Legislation).

We work with you to ensure you are compliant and that your contracts are robust.

We also have an in-depth understanding of restrictive covenants, termination issues and other sector-specific concerns.

WTT Legal core services

Other areas of expertise

In addition to advising on SOW and IR35, the solicitors at WTT legal have extensive experience within the staffing industry with specific expertise in restrictive covenants, the Agency Workers Regulations, the Employment Agencies Act, the Construction Industry Scheme (CIS) and the Equality Act. We can also assist with any recruitment-related dispute including:

  • Financial Analyze


  • Great Britain Pound Currency


  • Business contract details


  • Arrows Pointing Toward A Confrontation

    Employment Law


When the IR35 reforms (off-payroll rules) were recently implemented earlier this year, we needed to understand the implications of the new legislation and implement any required changes to our processes.

WTT Legal were fundamental to helping us understand our obligations and assisted us with reengineering our processes to ensure we remain and maintain compliance. WTT Legal conducted a thorough SOW Risk Assessment, updated our contracts, provided IR35 training to our internal stakeholders and ensured that the working practices of our PSC contractors were compliant.

We are now confident that our compliance processes are robust and that our standard contracts protect us, and our customers. I would highly recommend any company who delivers their services to their customers under a SOW to engage with WTT Legal.

– A consultancy providing services to the Aviation Industry –

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We’d love to hear from you!
Whether you simply have a quick question, or were seeking a more formal conversation to discuss your tax needs, drop your details here and we will be in touch! Alternatively, you can contact us on +44 (0)20 3468 0000.




    Who are WTT Legal?

    WTT Legal Ltd. is an Alternative Business Structure (ABS) authorised and regulated by the Solicitors Regulation Authority, (No. 654197) We provide niche expertise in workforce solutions with specific emphasis on Statement of Work (SOW), IR35 legislation and agency/consultancy outsourcing arrangements.