INSIDE VS OUTSIDE IR35 · 2026/27

IR35 take-home comparison calculator

Compare an illustrative deemed-employment outcome with company profit extraction.

What this calculator does

Compare an illustrative deemed-employment outcome with company profit extraction.. It is designed to answer the common UK search intent for this topic with the key assumptions shown clearly.

Annual assignment incomeAllowable business/assignment costsOutside-IR35 director salary Client controls how, when or where work is done Genuine, workable right of substitution Ongoing obligation to offer and accept work Contractor provides significant equipment and bears financial risk

Estimated result

£58,849 inside / £62,973 outside

Inside-IR35 gross PAYE pay: £83,261
Inside Income Tax and employee NI: £24,412
Employer NI funded from assignment: £11,739
Outside company profit: £81,295
Outside Corporation Tax: £17,793
Dividends extracted: £63,501
Dividend Tax: £13,098
Indicative status risk: Several inside-IR35 indicators

The take-home comparison includes salary and dividend extraction for the outside case. The status questions are only a prompt: contract and actual working practices must be considered together, and HMRC’s CEST or professional review should be used for a real engagement.

SOURCES & REVIEW

Checked against official guidance

Last reviewed 14 July 2026 · Rule version GB-2026.27.1

Daily/weekly source monitoring. If a source changes, the affected rule set is reviewed before publication.

All source links are kept visible so you can verify the figures used on this page.

GOV.UK: Off-payroll working rules ↗Sources, methodology and update policy →Report an issue or correction →

WHY RESULTS DIFFER

Why two users can see different results

Why the result can differ

Different tax codes, payroll periods, Scottish bands, pension methods or lender assumptions can change the outcome.

One-off bonuses, pay frequency, overpayments, allowances and reliefs can move the result away from a simple annual estimate.

Where a rule depends on eligibility or legal status, this page shows an estimate and links to official guidance.

This section is intentionally repeated on key tools so the explanation stays near the result instead of being hidden in a separate policy page.

COMMON QUESTIONS

Frequently asked questions

Is this an exact quote or tax return?

No. It is an estimate based on the inputs and assumptions shown.

When was this checked?

The method and linked official guidance were reviewed for the current UK release.