Here is a comprehensive, B2B Statement of Work (SOW) template specifically tailored for an independent control panel builder / electrical systems contractor operating via a Personal Service Company (PSC).

It explicitly establishes the key contractual pillars required for an Outside IR35 determination—clearly defined deliverables, non-exclusivity, substitution rights, lack of direct supervision/control, provision of specialist tools, and commercial defect rectification at the contractor’s own expense.

STATEMENT OF WORK (SOW)

Reference / SOW No.: SOW-[YEAR]-[001]

Date of Agreement: [DD/MM/YYYY]

Governing Agreement: This Statement of Work is issued under and subject to the Master Services Agreement (MSA) dated [DD/MM/YYYY] between the Parties named below.

1. PARTIES

Client: [Client Company Name Ltd]
Registered Address: [Address Line 1, Town, Postcode]
Company Registration Number: [12345678]
Client Technical Representative: [Name, Title/Role]
Service Provider (Contractor): [Contractor PSC Name Ltd]
Registered Address: [Address Line 1, Town, Postcode]
Company Registration Number: [87654321]
Nominated Representative: [Lead Engineer / Director Name]

2. PROJECT OVERVIEW & SCOPE OF SERVICES

The Service Provider is engaged on an independent, business-to-business basis to provide specialist electrical engineering and control panel assembly services for:

Project Title: [e.g., Line 3 Automated Packaging Cell - Motor Control Centre (MCC)]
Applicable Standards & Specifications: All work shall comply with supplied engineering schematics [Drawing Rev / Reference Numbers], BS EN 60204-1 (Safety of Machinery – Electrical Equipment of Machines), and where applicable BS 7671.

Key Deliverables & Tasks:

Backplate & Chassis Preparation: Marking out, mounting, and mechanical fixing of DIN rail, slotted trunking, power distribution busbars, contactors, overloads, and PLC I/O racks per layout drawing [Drawing No].
Control & Power Wiring:
- Termination of 3-phase power circuits using flexible Class 5 copper conductors (BS 6231 Tri-Rated).
- Wiring of 24V DC / 230V AC control circuits, interlocks, and emergency stop dual-channel safety relays.
- Crimp termination using French/German standard insulated bootlace ferrules and ferrule printing per schematic wire lists.
Door & Enclosure Interfacing: Installation and loom-dressing for door-mounted components, including HMI terminals, pushbuttons, beacon towers, and safety interlock switches.
Pre-Commissioning & Point-to-Point Testing: Execution of passive cold checks (continuity, insulation resistance testing up to 500V DC, and mechanical torque checks on critical power terminals).
Factory Acceptance Testing (FAT) Support: Technical support during functional live testing alongside the Client’s commissioning engineers.

3. PROJECT MILESTONES & PAYMENT SCHEDULE

Payment shall be tied strictly to verified milestones rather than hours worked:

Milestone ID	Description / Deliverable	Target Delivery Date	Agreed Fee (Excl. VAT)
M1	Mechanical assembly, chassis mounting, and DIN trunking completed to mechanical drawings.	`[DD/MM/YYYY]`	£`[0,000.00]`
M2	Full electrical point-to-point wiring (power & control) complete and ferrules labelled.	`[DD/MM/YYYY]`	£`[0,000.00]`
M3	Cold testing, snagging resolution, and signed-off Quality Inspection / Test Schedule.	`[DD/MM/YYYY]`	£`[0,000.00]`
M4	Successful Factory Acceptance Testing (FAT) sign-off with customer.	`[DD/MM/YYYY]`	£`[0,000.00]`

Total Project Fixed Fee: £[0,000.00] + VAT.
Invoicing Terms: Invoices issued upon formal milestone sign-off by the Client Technical Representative. Payment terms are [30 days] from invoice date.

4. AUTONOMY, CONTROL & WORKING METHODS

Direction and Control: The Service Provider is an expert specialist and retains sole control over the manner, method, and sequence in which the Services are performed to achieve the agreed engineering deliverables. The Client shall not exercise day-to-day managerial supervision or direction over the Service Provider’s personnel.
Working Hours & Location: Services will primarily be carried out at [Workshop Address or Site Location] due to the physical nature of the equipment. Working hours are determined by the Service Provider to meet the agreed milestones, subject only to reasonable factory opening hours and site health & safety rules.

5. RIGHT OF SUBSTITUTION

The Service Provider reserves the right to assign or substitute another suitably qualified and competent technician or engineer to perform the Services at any time.
The Client shall not have the right to refuse a substitute provided the substitute holds equivalent technical qualifications (e.g., relevant industrial control wiring experience and 18th Edition certification) and passes site safety induction.
The Service Provider remains solely responsible for all payments, costs, and management of any substitute engaged.

6. EQUIPMENT, TOOLS & MATERIALS

Service Provider Equipment: The Service Provider shall supply all standard hand tools, calibrated ratcheting ferrule crimpers, wire strippers, torque screwdrivers, multi-meters, and personal protective equipment (PPE).
Client-Provided Materials: The Client shall supply the enclosure, backplates, switchgear components, trunking, DIN rails, and BS 6231 cable as specified in the Bill of Materials (BOM). Heavy workshop machinery (e.g., hydraulic busbar benders, overhead cranes) shall be made available on-site.

7. COMMERCIAL RISK & DEFECT RECTIFICATION

Defect Liability: In the event that any part of the wiring or assembly is found to be defective, substandard, or not in accordance with the supplied schematics upon inspection or testing, the Service Provider shall rectify such defects at its own expense and on its own time.
Insurance: The Service Provider warrants that it holds and maintains for the duration of this agreement:
- Public Liability Insurance (minimum £[2,000,000] cover)
- Professional Indemnity Insurance (minimum £[1,000,000] cover)
- Employers’ Liability Insurance (where applicable)

8. STATUS OF THE PARTIES (IR35 STATEMENT)

Nothing in this SOW shall create or imply an employer-employee relationship, agency, or partnership between the Client and the Service Provider or any of its personnel. Both parties acknowledge that this contract represents a genuine business-to-business engagement for deliverables falling Outside of IR35 (Chapter 10, ITEPA 2003).

9. SIGNATURES & ACCEPTANCE

For and on behalf of the Client:

Name: ___________________________________

Title: ____________________________________

Signature: ________________________________

Date: [DD/MM/YYYY]

For and on behalf of the Service Provider: