Tax legislation designed to identify contractors who work like employees but operate through a limited company. If IR35 applies, the contractor pays similar tax and NI to an employee.
Not sure your deductions are correct?
Related guides
Expense Reimbursements vs Taxable Benefits: What Belongs on Your Payslip
Mileage at 45p/25p, the £6 a week working-from-home allowance, BIK, P11D entries and what should never appear in your taxable pay. Updated for 2026/27.
Read guideHow HMRC Uses Payroll Data to Calculate Your Tax (RTI Explained)
Real Time Information (RTI), Full Payment Submissions, dynamic coding and why your tax code can suddenly change mid-year. Plain English UK guide for 2026/27.
Read guide