IR35 calculator
The IR35 rules limit or remove the tax advantage that an individual can obtain by providing their services through a company. In effect the rules deem income received by the company to be salary and apply the PAYE rules accordingly.
Who is it for?
Where the IR35 regime applies to income received by your company, this calculator works out its tax position and that of the worker whose earnings are subject to the special rules. The tool is mainly designed to apply to workers who are also shareholders of the company, but it can be used for workers who own no shares.
Related Topics
-
Further relaxation of self-assessment thresholds announced
The government has announced changes to the threshold at which some taxpayers need to complete a tax return. What’s the full story?
-
MONTHLY FOCUS: CGT RELIEF FOR SHARE DISPOSALS
Business asset disposal relief is available where businesses are sold, but can also apply to the disposal of company shares and, in some circumstances, assets used by the company. What are the rules?
-
Could HMRC incorrectly withdraw you from annual accounting?
Your business can only use the annual accounting scheme (AAS) if its annual sales are below certain limits. Is there a risk that HMRC could wrongly instruct you to leave and, if so, what can you do about it?
This website uses both its own and third-party cookies to analyze our services and navigation on our website in order to improve its contents (analytical purposes: measure visits and sources of web traffic). The legal basis is the consent of the user, except in the case of basic cookies, which are essential to navigate this website.