What are the three key IR35 tests?

Control (who decides how/when work is done), Substitution (can you send someone else?), and Mutuality of Obligation (must work be offered and accepted). Outside IR35 requires independence on all three.

What extra tax applies inside IR35?

Inside IR35, the engagement is treated as employment. Income through a PSC faces income tax and NI (both employee and employer rates), leaving around 60-65p per £1 vs ~75-80p outside IR35.

Who determines IR35 status in 2024?

For medium/large private sector clients, the end client determines status via a Status Determination Statement. Small clients (under Companies Act thresholds) are exempt.

UK IR35 Status Assessment Calculator

Assess whether a contractor falls inside or outside IR35 (off-payroll working rules). Evaluates control, substitution, and mutuality of obligation. Tax implications if inside IR35.

Principal ($)

Annual Rate (%)

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$ Finance Disclaimer: These calculators are for educational and illustrative purposes only. Results do not constitute financial advice. Consult a licensed financial advisor before making investment or borrowing decisions.

How to Use

Enter the values for the scenario you are assessing. Assess whether a contractor falls inside or outside IR35 (off-payroll working rules). Evaluates control, substitution, and mutuality of obligation. Tax implications if inside IR35. Use the uk ir35 status check result to inform your calculation.

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Frequently Asked Questions

What are the three key IR35 tests?

What extra tax applies inside IR35?

Who determines IR35 status in 2024?