IR35 - what is the 5% allowance?
When does the 5% IR35 allowance apply? How it works, and which contractors can still claim it following the introduction of the Off-Payroll working rules.| Contract Eye
When does the 5% IR35 allowance apply? How it works, and which contractors can still claim it following the introduction of the Off-Payroll working rules.| Contract Eye
How do you go about setting up a pension as a contractor? How much should you save? And what's the most tax-efficient way to pay into it?| Contract Eye
What happens if your company declares a dividend when there there were insufficient profits at the time to justify a payment to its shareholders?| Contract Eye
There may be a time when you want to take a break from contracting or other business activity, whilst keeping your limited company in an 'inactive' state.| Contract Eye
We look at typical fees charged by umbrella company providers, and why you should consider additional factors before signing up.| Contract Eye
What qualifies as a 'trivial benefit' according to HMRC and how you can reward your staff and directors with a gift or benefit without them being taxed.| Contract Eye
Understand the difference between a balance sheet and P&L account, and why they matter for small limited companies, contractors and business owners.| Contract Eye
How to pay yourself dividends from your limited company – including tax rates, rules, paperwork, and how to avoid illegal payments.| Contract Eye
As a limited company director, what is the most tax-efficient salary to pay yourself in the 2025/26 tax year, and any other employees?| Contract Eye
The 2007 MSC legislation was created to target the use of contrived corporate structures, which provided (mainly) professional workers with the tax benefits of working via a limited company, but without the responsibilities.| Contract Eye
