Your contract
▶ Assumptions
£12,570 is the common tax-efficient salary for a single-director company.
Figures are annualised 2026/27 estimates for England, Wales & NI, using a 1257L tax code. Outside-IR35 figures assume all company profit is drawn as salary + dividends in-year. This is general guidance, not tax advice.
You don't choose your IR35 status — the engagement does. For most contracts the client decides whether you're inside or outside IR35, so the outside-IR35 column only applies if your contract genuinely qualifies. Operating outside IR35 on a contract that should be inside carries real tax risk. The limited-company figures are simplified (they assume profits are drawn each year and exclude accountancy fees and the Employment Allowance); always confirm with a qualified contractor accountant.