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Deciding whether someone is employed or self-employed, and what off-payroll working means for the payroll.
19 articles
Contractors and employees are taxed under different rules. A clear guide to PAYE, National Insurance, dividends and IR35, and what each status costs.
IR35 penalties explained: HMRC charges up to 100% of lost tax for deliberate errors, plus 7.75% interest. How reasonable care avoids a penalty.
A personal service company (PSC) is a limited company a contractor uses to supply their services. How a PSC works, IR35, the deemed payment and tax.
How the off-payroll working rules (IR35) work: who decides status, the small-company exemption, status determination statements, PAYE liability and penalties.
How IR35 works in the private sector: who must run the rules, the small company exemption, status determination statements and who deducts the tax.
How umbrella company payroll works: the assignment rate, deductions, holiday pay, and the PAYE responsibility shift to agencies from 6 April 2026.
An explainer on UK employment status: the difference between employee, worker and self-employed, and why tax status and employment rights do not always match.
A step-by-step guide to checking IR35 status: contract versus working practices, the CEST tool, the key status factors and how to dispute a decision.
A practical guide to assessing IR35 status: the tests HMRC applies, the status determination statement, reasonable care and what changes on payroll.
What does inside IR35 mean in plain English: the worker is a deemed employee for tax, so PAYE and National Insurance come off the fee before it is paid.
Outside IR35 meaning explained: when a contractor is self-employed for tax, why the fee is paid gross, and how the small-client exemption shifts responsibility.
Inside IR35 meaning explained: when a contractor is a deemed employee for tax, who deducts PAYE and National Insurance, and what the label changes in practice.
How to use HMRC's CEST tool to check employment status for tax: what to gather, how to run it, what the result means, and what happens next.
An IR35 calculator estimates inside-IR35 take-home. See what it computes, the deemed direct payment, the 2026-27 rates applied, and a worked example.
IR35 meaning explained clearly: what the off-payroll working rules are, who decides status, and what changes on payroll when a contract is caught.
What inside IR35 means: how the deemed employer runs PAYE, the deemed direct payment calculation, employer NI at 15%, statutory pay, and double-tax relief.
What outside IR35 means, how a contract is judged genuinely self-employed, who decides status, and how a contractor challenges a determination they disagree wit
A clear guide to the IR35 off-payroll working rules: who they apply to, how status is decided, the size tests, and how deemed employment is taxed.
What IR35 is, who decides status, the small company exemption, and how deemed employment runs through payroll under the off-payroll working rules.