
IR35 Off-Payroll Working Rules 2026/27: Small Company Exemption Explained
Who determines IR35 status — you or your contractor? The small company exemption means most UK businesses are not responsible. Check the thresholds and your obligations.
Expert guidance on UK tax, payroll, and HMRC compliance for accountants and businesses.

Who determines IR35 status — you or your contractor? The small company exemption means most UK businesses are not responsible. Check the thresholds and your obligations.

Director's loans over £10,000 trigger 35.75% tax under Section 455. Avoid penalties by repaying within 9 months and 1 day of your company's accounting period end. Use our calculator to check your tax bill.
HMRC is targeting IR35 in tech, finance and the public sector in 2026. What contractors and hirers must do now — free status checker inside.
MTD ITSA starts April 2026. Penalty points, late charges and how to avoid them. Free readiness check for UK sole traders and landlords.

The UK VAT registration threshold remains at £90,000 for 2026/27. Check if you need to register, deregister, or stay voluntary — free tool inside.

The 15% employer NI rate and £5,000 threshold are still blindsiding UK businesses in 2026. The costly mistakes and how to fix them — free calculator.

From April 2026 more UK contractors decide their own IR35 status. The 3 tests that actually matter, plus a free 60-second status checker.

BADR rises from 14% to 18% on 6 April 2026. The window to dispose at the lower rate is closing — what to check before year-end, plus a free CGT tool.

Prepare your clients for the upcoming minimum wage changes with our detailed compliance checklist.

Key updates to IR35 legislation and how they affect your contractor clients. Stay compliant with our comprehensive guide.

Automate UK holiday pay in 2026: eliminate the 52-week averaging errors that trigger tribunal claims. Free calculator and process template inside.

CIS verification in 2026: cut HMRC penalty risk with a step-by-step process and a free UTR/NI lookup template for your subcontractors.
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