How locum pharmacists in the UK are taxed in 2026/27: self-employed vs agency PAYE, allowable expenses, IR35 for locum work, and when VAT registration applies.
Everything UK contractors need to know about umbrella companies in 2026/27 -- how pay is calculated, employment rights, IR35 implications and how to spot fraud.
For UK self-employed in 2025/26, sole trader is simpler but limited company saves tax above ~£35-40k of profit. Worked comparison at £30k, £50k, £80k profit — plus IR35 and admin trade-offs
Inside vs outside IR35 in 2026/27 -- how each status is taxed, what it costs your take-home pay and how to estimate the gap as a UK contractor.
Umbrella or your own limited company in 2026/27? Compare take-home pay, IR35, dividend tax and admin so UK contractors can choose the right setup.
A practical guide to IR35 status determination in 2026, covering the three key tests, the CEST tool's limitations, and what happens if you get it wrong.
Detailed take-home calculations for UK contractors at three day rates inside and outside IR35 for 2026/27, including tax, NI, corporation tax and dividend tax.
Contracting inside IR35 means being taxed like an employee, which reduces your take-home pay significantly compared to operating outside. This guide uses worked examples at GBP 400/day and GBP 600/day to show the real difference in 2026.
Should UK contractors operate through a limited company or an umbrella company in 2026/27? We compare tax take-home, IR35 risk, expenses, employment rights and admin burden — with a worked £500/day example.
Salary vs day rate in 2026: turn £450 a day into an annual equivalent, compare outside vs inside IR35, umbrella deductions, the holiday and sick-pay gaps, and a full take-home comparison for UK contractors.
Understand IR35's three key tests, use HMRC's CEST tool correctly, and see exactly what inside vs outside IR35 means for your take-home pay.
On £500/day, working outside IR35 via a limited company takes home approximately £70,000/year net. Inside IR35 via umbrella is approximately £57,000 — around a £13,000 annual difference. Full case study with numbers.
