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.
INSIDE VS OUTSIDE IR35 · 2026/27
IR35 take-home comparison calculator
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.
Compare an illustrative deemed-employment outcome with company profit extraction.
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.
A worked example helps users compare the result against their own numbers and see why a headline rate does not always produce the same cash outcome.
- 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.
SOURCES & REVIEW
Checked against official guidance
Last reviewed 1 September 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.
Source line: Source links are kept visible and the method is reviewed for the current UK release.
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 lender, payroll 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.
Can the result change later?
Yes. Rate changes, source updates and personal circumstances can change the output.