Being Sure of Your Status: Checking IR35 With an Umbrella Calculator
There are a massive range of benefits to attaching yourself to an umbrella company
An umbrella calculator is an online piece of software, usually found on the websites of umbrella companies for “hire”, that allows the user to input his or her own financial circumstances and a number of other factors, such as their hourly rate, amount of billable hours they usually work and regular expenses , for example overnight accommodation and subsistence when travelling on business. Other variables you might put into an umbrella calculator will include business mileage and any other genuine business expenses. The purpose of an umbrella calculator is to take these various inputted data and use them to find out whether a person will be financially better off working for an umbrella company or under contract as a self employed person. The Umbrella calculatorchecks all of the variables against the tax system and works out a potential saving should the applicant decide upon the umbrella company option.
In addition to taking advantage of an umbrella calculator, you should ensure you understand and are totally compliant with IR35. IR35 is the name of a piece of UK legislation issued to ensure that people set up to be hired by an umbrella company do not benefit unfairly from their change in situation. IR35 was issued in 1999, before which time those who were employed by an umbrella company could without fear of punitive action take their income as company profits, which were officially not liable for National Insurance payments. IR35 also worked to prevent an umbrella company from being shared by different members of the same family, such that all of the owners could benefit from spreading the company’s income across each owner’s lower income tax band and personal allowances, which minimised their tax obligation to the point of avoidance. Although it has been subject to regular consideration and review by various governments, IR35 is still intact and also remains largely unchanged since its creation .