IR35 Doesn't Have to Be Scary.
We review your contracts, assess your working practices, and give you a clear written IR35 opinion — so you know exactly where you stand and can focus on contracting, not compliance.
Written IR35 opinion 24hr turnaround Included in your monthly fee
IR35 at a glance
Outside IR35 take-home (£500/day)
~£72,000/yr
Via your own PSC
Inside IR35 take-home (£500/day)
~£65,500/yr
Via umbrella company
Potential annual difference
~£6,500
More in your pocket outside IR35
Based on 220 working days. Illustrative only — use our calculator below.
Contractors Supported
Contract Review Turnaround
Years IR35 Expertise
Setup Fees
Inside vs Outside IR35 — What's the Difference?
Your IR35 status is the single biggest factor in how much take-home pay you keep as a contractor. Here's what each means.
Outside IR35
More take-home. More flexibility.
You are considered genuinely self-employed. You operate through your own limited company (PSC), take a low salary and dividends, and pay corporation tax — resulting in significantly higher take-home pay.
- Pay corporation tax (19–25%) + dividend tax
- Keep significantly more of your day rate
- Claim business expenses against profit
- Full control over salary/dividend split
- Retain money in your company for growth
Estimated take-home at £500/day
~£72,000/yr
Inside IR35
Taxed like an employee. Without the benefits.
HMRC deems you to be effectively an employee of your client. Your income is subject to full income tax and National Insurance — employer NI is deducted from your contract value before you even receive it.
- Pay full income tax + employee NI
- Employer NI deducted from your contract rate
- Cannot claim most business expenses
- No dividend option — salary only
- No employment rights (holiday, sick pay etc.)
Estimated take-home at £500/day
~£65,500/yr
At £500/day, operating outside IR35 means approximately
£6,500 more per year in your pocket
That's why getting your IR35 status right matters so much.
The Three Key IR35 Tests
HMRC uses these factors to determine whether a contractor is genuinely self-employed or effectively an employee.
Substitution
Can you send someone else?
If you have a genuine, unfettered right to send a substitute to do the work — and your client cannot refuse — this points strongly to outside IR35. The substitution clause must be real, not just written into the contract.
Outside: You can send a qualified substitute without client approval
Inside: The client requires you personally to do the work
Control
Who controls how you work?
Outside IR35, you control how, when and where you do the work. Inside IR35, the client dictates your hours, location, methods and day-to-day activities — just like an employee.
Outside: You decide how and when to deliver the work
Inside: Client controls your working hours, location and methods
Mutuality of Obligation
Are you obliged to accept work?
Outside IR35, there is no obligation on the client to offer work or on you to accept it beyond the current contract. Inside IR35, there is an expectation of ongoing work — like an employment relationship.
Outside: No obligation beyond the current contract scope
Inside: Ongoing expectation of work — employment-like relationship
Working practices matter as much as the contract
HMRC looks at the reality of how you work, not just what's written. We review both your contract wording AND your actual working arrangements.
Everything You Need to Stay Compliant
Contract Reviews
- Written IR35 opinion within 24hrs
- Contract wording recommendations
- Red flag identification
- Covers all contract types & sectors
Working Practice Assessment
- Review of actual day-to-day working
- Substitution evidence guidance
- Control & MOO assessment
- Documented for HMRC if needed
Status Determination Support
- CEST tool guidance & review
- SDS challenge drafting
- Client negotiation support
- Formal disagreement process help
Clever FLEX
- Seamless PSC to umbrella switching
- No new accountant or onboarding
- Inside IR35 umbrella payroll
- Switch back when status changes
PSC Accounting
- Year-end accounts & CT600
- Quarterly VAT returns
- Director payroll & dividends
- Companies House filings
HMRC Enquiry Support
- Full representation in IR35 enquiries
- Historic contract defence
- Up to 6 years protection
- Expert correspondence handling
IR35 Take-Home Calculator
See exactly how much more you keep operating outside IR35 through your own limited company versus inside IR35 through an umbrella.
Your Contract Details
Based on 220 working days = £110,000/year
Costs your company pays for things you need (laptop, software, fees). Reduces corp tax — not money lost.
Set your day rate
Adjust the sliders and click calculate to see how IR35 status affects your take-home pay
Introducing Clever FLEX
The reality of modern contracting is that your IR35 status can change from one engagement to the next. Clever FLEX is our solution — letting you switch between operating through your PSC (outside IR35) and our umbrella company (inside IR35) without any disruption.
Outside IR35 contract?
Operate through your PSC. Maximum take-home, full tax efficiency.
Inside IR35 contract?
Switch to Clever FLEX umbrella in one step. Same accountant, same team.
Status changes again?
Switch back to PSC instantly. No new onboarding, no hassle.
Clever FLEX includes
- Seamless PSC / umbrella switching
- No new accountant onboarding
- Umbrella PAYE payroll processing
- PSC accounting fully maintained
- Written IR35 contract reviews included
- One dedicated accountant throughout
- Unlimited advice across all contracts
- Full limited company accounting
All-Inclusive Contractor Accounting + IR35
Full contractor accounting + end-to-end IR35 support + Clever FLEX. No extras, ever.
Get Started Today“I had an inside IR35 determination from a client that I was sure was wrong. Clever Accounts reviewed my working practices, drafted the formal challenge, and it was overturned within three weeks. Saved me over £18,000 a year.”
Rob Fletcher
Senior IT Contractor — Outside IR35
Your IR35 Questions Answered
Get a Clear IR35 Opinion Today
A wrong IR35 determination could cost you tens of thousands. Get it right from the start with a specialist contractor accountant.