§ Guides · 2026/27
Editorial guides for UK contractors.
Long-form pieces explaining the 2026/27 rules, the post-April reality, and how the calculators on this site work under the hood. Each rate cites a HMRC source.
- 01
budget · 8 min
April 2026 tax changes for UK contractors
The dividend tax rise, employer NI 15%, IR35 small-company threshold, and umbrella JSL rules — what changed, when, and what it means for your take-home.
- 02
ir35 · 11 min
Inside IR35 vs Outside IR35 in 2026/27
How status determination works, why the post-April-2026 dividend rates flipped the conventional wisdom, and how to compute your real take-home in each.
- 03
limited company · 9 min
Optimal director salary for 2026/27
Why £12,570 is usually the right answer for solo directors — and the £6,708 / £9,100 alternatives, fully worked out.
- 04
budget · 7 min
April 2026 dividend tax: everything that changed
The 2 percentage point rise (basic 8.75 → 10.75%, higher 33.75 → 35.75%), what it means for Limited Company directors, and the worked example showing the cost on £115K gross.
- 05
limited company · 9 min
Optimal director salary when you can claim Employment Allowance
The £10,500 Employment Allowance changes the maths if your company has a second non-director employee. When it applies, when it doesn't, and the alternative salary breakpoints to consider.
- 06
ir35 · 10 min
Umbrella vs Limited Company: a real 2026/27 comparison
Side-by-side numbers at £400, £500, and £700 day rates showing the actual difference between Inside IR35 Umbrella and Outside IR35 Ltd post-April-2026, including the umbrella margin reality.
- 07
limited company · 12 min
Contractor pension strategy for 2026/27
Why employer pension contributions through your Limited Company are the single biggest tax-efficiency lever, with worked examples and the 60K/yr cap.
- 08
limited company · 11 min
How to close a Limited Company tax-efficiently in 2026/27
Members' Voluntary Liquidation (MVL) vs strike-off, the £25K capital distribution rule, Business Asset Disposal Relief, and timing considerations after the dividend tax rise.
- 09
limited company · 11 min
Contractor mortgages 2026: how lenders calculate your income
Why most high-street lenders miscalculate contractor income, the day-rate × 5 × 46/48 method some specialist lenders use, and how to evidence your earnings.
- 10
tax · 9 min
Scotland vs England tax: the contractor difference in 2026/27
Scotland has six income tax bands (vs three for E/W/NI) — what that means for a contractor's take-home, with worked examples at £40K, £75K, £150K.
- 11
tax · 8 min
Employer NI at 15%: the real impact on UK contractors
The April 2025 rise from 13.8% to 15% combined with the secondary threshold cut from £9,100 to £5,000 — what it cost contractors in 2025/26 and the compounding effect by 2026/27.
- 12
umbrella · 10 min
Umbrella JSL rules from April 2026: what contractors need to know
HMRC's Joint & Several Liability rules went live 6 April 2026. How they reshape the umbrella supply chain, what it means for picking a compliant umbrella, and the red flags to avoid.
- 13
limited company · 12 min
Director's loan account explained for 2026/27
When you can borrow from your own company, the s.455 charge if you don't repay within 9 months, and the new dividend rates that make DLA strategies less attractive.
- 14
limited company · 11 min
Capital Gains Tax for contractors selling their Limited Company
The 2026/27 CGT rates (18%/24%), Business Asset Disposal Relief at 14% on the first £1M lifetime, and how to time a sale or wind-up.
- 15
ir35 · 13 min
The IR35 status determination guide for 2026/27
Substitution, control, mutuality of obligation — the three core tests, the CEST tool's limitations, and how the 2026 small-company threshold change affects 14,000 contractors.
