Guides
The tax rules behind the calculators, with the same 2026/27 figures the tools use. Each guide links to the calculator that does its sum.
- IR35 explainedWhat IR35 is, what inside and outside mean for a contractor's pay, who decides your status, and what changes for expenses and pension once you are inside.Try: Inside vs outside IR35
- Limited company or umbrellaThe two ways a UK contractor gets paid, what each costs in tax and admin, the take-home gap at £500 a day, and when an umbrella is the sensible choice.Try: Inside vs outside IR35
- How dividends are taxedThe £500 dividend allowance, the 10.75%, 35.75% and 39.35% rates for 2026/27, how dividends stack on salary, the £100,000 taper and why timing matters.Try: Dividend vs salary split
- Director's salary for 2026/27Why most sole directors pay themselves £12,570 in 2026/27, what happens at £5,000 and £6,500, the state pension angle, and the Employment Allowance catch.Try: Dividend vs salary split
- Giving shares to your spouse and childrenHow a contractor splits limited company dividends with a spouse, civil partner or adult children, the settlements rules behind it, and the paperwork to do.Try: Family shareholder split
- Corporation tax marginal reliefThe 19% and 25% corporation tax bands, how marginal relief works on profit between £50,000 and £250,000, and why each extra pound in that range costs 26.5%.Try: Corporation tax
- The VAT flat rate schemeHow the flat rate scheme works for contractors, the 14.5% and 16.5% rates, the first-year 1% discount, the £90,000 VAT threshold and when it stops paying.Try: VAT calculator