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["year","year_name","last_updated","PA","PAT","PAR","SRB","SR","BRB","BR","HRB","HR","AR","DSR","DBR","DHR","DAR","div_allce","sav_allce_BR","sav_allce_HR","LBRB","LBR","UBRB","UBR","OROI","fuel_bik","CGT_LR","CGT_HR","CGT_ER","CGT_AEA","CGT_LRR","CGT_HRR","CT_SPR","CT_MCR","CT_MRF","CT_MRLT","CT_MRUT","CA_MR","CA_SR","NIC_PT","NIC_UEL","NIC_LR","NIC_UR","NIC_ST","NIC_ER","NIC_PT_W","NIC_UEL_W","NIC_LPL","NIC_UPL","NIC_SE1","NIC_SE2","NIC_C2","NIC_C2_EXEMPT","VAT_SR","VAT_RR","S_PA","S_PAT","S_PAR","S_SRB","S_SR","S_BRB","S_BR","S_HRB","S_HR","S_AR","S_ARB","S_TR","S_DSR","S_DBR","S_DHR","S_DAR","S_div_allce","S_sav_allce_BR","S_sav_allce_HR","S_LBRB","S_LBR","S_UBRB","S_UBR","nrb","rate","gross_up","IHT_MRNRB","HICBC_threshold","HICBC_limit","HICBC_divider","HICBC_rate"]
[2022,"2022/2023","2022-03-24",12570,100000,0.5,5000,0,32700,0.2,112300,0.4,0.45,0,8.7499999999999994E-2,0.33750000000000002,0.39350000000000002,2000,1000,500,0,0,0,0,2.5000000000000001E-2,25300,0.1,0.2,0.1,12300,0.18,0.28000000000000003,0.19,0.19,0,300000,1500000,0.18,0.06,9880,50270,0.13250000000000001,3.2500000000000001E-2,9100,0.15049999999999999,190,967,11908,50270,0.10249999999999999,3.2500000000000001E-2,3.15,6725,0.2,0.05,12570,100000,0.5,0,0,10956,0.2,118908,0.41,0.46,null,null,7.4999999999999997E-2,8.7499999999999994E-2,0.33750000000000002,0.39350000000000002,2000,1000,500,2162,0.19,17974,0.21,325000,0.4,0.25,175000,50000,60000,100,0.01]
[2021,"2021/2022","2021-02-28",12570,100000,0.5,5000,0,32700,0.2,112300,0.4,0.45,0,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,0,0,0,0,2.5000000000000001E-2,24600,0.1,0.2,0.1,12300,0.18,0.28000000000000003,0.19,0.19,0,300000,1500000,0.18,0.06,9568,50270,0.12,0.02,8840,0.13800000000000001,184,967,9568,50270,0.09,0.02,3.05,6515,0.2,0.05,12570,100000,0.5,0,0,10629,0.2,118908,0.41,0.46,null,null,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,2097,0.19,18366,0.21,325000,0.4,0.25,175000,50000,60000,100,0.01]
[2020,"2020/2021","2020-03-22",12500,100000,0.5,5000,0,32500,0.2,112500,0.4,0.45,0,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,0,0,0,0,2.5000000000000001E-2,24500,0.1,0.2,0.1,12300,0.18,0.28000000000000003,0.19,0.19,0,300000,1500000,0.18,0.06,9500,50000,0.12,0.02,8788,0.13800000000000001,183,962,9500,50000,0.09,0.02,3.05,6475,0.2,0.05,12500,100000,0.5,0,0,10573,0.2,119070,0.41,0.46,null,null,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,2086,0.19,18272,0.21,325000,0.4,0.25,175000,50000,60000,100,0.01]
[2019,"2019/2020","2019-05-04",12500,100000,0.5,5000,0,32500,0.2,112500,0.4,0.45,0,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,0,0,0,0,2.5000000000000001E-2,24100,0.1,0.2,0.1,12000,0.18,0.28000000000000003,0.19,0.19,0,300000,1500000,0.18,0.06,8632,50000,0.12,0.02,8632,0.13800000000000001,166,962,8632,50000,0.09,0.02,3,6365,0.2,0.05,12500,100000,0.5,0,0,10395,0.2,119070,0.41,0.46,null,null,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,2049,0.19,18486,0.21,325000,0.4,0.25,150000,50000,60000,100,0.01]
[2012,"2012/2013","2018-05-04",8105,100000,0.5,2710,0.1,31660,0.2,115630,0.4,0.5,0.1,0.1,0.32500000000000001,0.42499999999999999,0,0,0,0,0,0,0,0.03,0,0.18,0.28000000000000003,0.1,10600,0.18,0.28000000000000003,0.2,0.24,0.01,300000,1500000,0.18,0.08,7605,42475,0.12,0.02,7488,0.13800000000000001,146,817,7605,42475,0.09,0.02,2.65,0,0.2,0.05,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,325000,0.4,0.25,0,50000,60000,100,0.01]
[2013,"2013/2014","2018-05-04",9440,100000,0.5,2790,0.1,29220,0.2,117990,0.4,0.45,0.1,0.1,0.32500000000000001,0.375,0,0,0,0,0,0,0,0.03,21100,0.18,0.28000000000000003,0.1,10900,0.18,0.28000000000000003,0.2,0.23,7.4999999999999997E-3,300000,1500000,0.18,0.08,7755,41450,0.12,0.02,7696,0.13800000000000001,149,797,7755,41450,0.09,0.02,2.7,0,0.2,0.05,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,325000,0.4,0.25,0,50000,60000,100,0.01]
[2014,"2014/2015","2018-05-04",10000,100000,0.5,2880,0.1,28985,0.2,118135,0.4,0.45,0.1,0.1,0.32500000000000001,0.375,0,0,0,0,0,0,0,0.03,21700,0.18,0.28000000000000003,0.1,11000,0.18,0.28000000000000003,0.2,0.21,2.5000000000000001E-3,300000,1500000,0.18,0.08,7956,41865,0.12,0.02,7956,0.13800000000000001,153,805,7956,41865,0.09,0.02,2.75,0,0.2,0.05,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,325000,0.4,0.25,0,50000,60000,100,0.01]
[2015,"2015/2016","2018-05-04",10600,100000,0.5,5000,0,26785,0.2,118215,0.4,0.45,0.1,0.1,0.32500000000000001,0.375,0,0,0,0,0,0,0,0.03,22100,0.18,0.28000000000000003,0.1,11100,0.18,0.28000000000000003,0.2,0.2,0,300000,1500000,0.18,0.08,8060,42380,0.12,0.02,8112,0.13800000000000001,155,815,8060,42380,0.09,0.02,2.8,5965,0.2,0.05,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,325000,0.4,0.25,0,50000,60000,100,0.01]
[2016,"2016/2017","2018-05-04",11000,100000,0.5,5000,0,27000,0.2,118000,0.4,0.45,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,5000,1000,500,0,0,0,0,0.03,22200,0.1,0.2,0.1,11100,0.18,0.28000000000000003,0.2,0.2,0,300000,1500000,0.18,0.08,8112,43004,0.12,0.02,8112,0.13800000000000001,156,827,8060,43000,0.09,0.02,2.8,5965,0.2,0.05,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,325000,0.4,0.25,0,50000,60000,100,0.01]
[2017,"2017/2018","2018-05-04",11500,100000,0.5,5000,0,28500,0.2,116500,0.4,0.45,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,5000,1000,500,0,0,0,0,2.5000000000000001E-2,22600,0.1,0.2,0.1,11300,0.18,0.28000000000000003,0.19,0.19,0,300000,1500000,0.18,0.08,8164,45032,0.12,0.02,8164,0.13800000000000001,157,866,8164,45000,0.09,0.02,2.85,6025,0.2,0.05,11500,100000,0.5,0,0,31500,0.2,118500,0.4,0.45,null,null,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,5000,1000,500,0,0,0,0,325000,0.4,0.25,100000,50000,60000,100,0.01]
[2018,"2018/2019","2018-05-04",11850,100000,0.5,5000,0,29500,0.2,115500,0.4,0.45,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,0,0,0,0,2.5000000000000001E-2,23400,0.1,0.2,0.1,11700,0.18,0.28000000000000003,0.19,0.19,0,300000,1500000,0.18,0.08,8424,46384,0.12,0.02,8424,0.13800000000000001,162,892,8424,46350,0.09,0.02,2.95,6205,0.2,0.05,11850,100000,0.5,0,0,10150,0.2,118420,0.41,0.46,null,null,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,2000,0.19,19430,0.21,325000,0.4,0.25,125000,50000,60000,100,0.01]
[2023,"2023/24","2023-01-04",12570,100000,0.5,5000,0,32700,0.2,87440,0.4,0.45,0,8.7499999999999994E-2,0.33750000000000002,0.39350000000000002,1000,1000,500,0,0,0,0,0.02,27800,0.1,0.2,0.1,6000,0.18,0.28000000000000003,0.19,0.25,1.4999999999999999E-2,50000,250000,0.18,0.06,9880,50270,0.13250000000000001,3.2500000000000001E-2,9100,0.15049999999999999,190,967,11908,50270,0.10249999999999999,3.2500000000000001E-2,3.45,6725,0.2,0.05,12570,100000,0.5,0,0,10956,0.2,81478,0.42,0.47,null,null,7.4999999999999997E-2,8.7499999999999994E-2,0.33750000000000002,0.39350000000000002,1000,1000,500,2162,0.19,17974,0.21,325000,0.4,0.25,175000,50000,60000,100,0.01]
[2024,"2024/25","2023-01-04",12570,100000,0.5,5000,0,32700,0.2,87440,0.4,0.45,0,8.7499999999999994E-2,0.33750000000000002,0.39350000000000002,500,1000,500,0,0,0,0,0.02,27800,0.1,0.2,0.1,3000,0.18,0.24,0.19,0.25,1.4999999999999999E-2,50000,250000,0.18,0.06,9880,50270,0.13250000000000001,3.2500000000000001E-2,9100,0.15049999999999999,190,967,11908,50270,0.10249999999999999,3.2500000000000001E-2,3.45,6725,0.2,0.05,12570,100000,0.5,0,0,11685,0.2,31338,0.42,0.45,{"$f":"125140-75000","v":50140},0.48,7.4999999999999997E-2,8.7499999999999994E-2,0.33750000000000002,0.39350000000000002,500,1000,500,2306,0.19,17101,0.21,325000,0.4,0.25,175000,50000,60000,100,0.01]

{"sheet":"Home","index":1,"n_rows":18,"n_cols":17,"rows_kept":18,"cut":false,"hidden":false,"merged":[[16,15,16,16],[17,2,17,14],[17,15,17,16],[15,16,15,17],[15,14,15,15]]}
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[]
[null,null,"IR35 calculator"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Last updated:",null,"2024-03-26"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"} copyright"]
[null,null,"39-41 Bank Street § Ashford § Kent TN23 1DQ § ",null,null,null,null,null,null,null,null,null,null,null,null,"} disclaimer"]

{"sheet":"input","index":2,"n_rows":34,"n_cols":19,"rows_kept":34,"cut":false,"hidden":false,"merged":[[6,8,6,9]]}
["Home","summary","company","individual","summary"]
["bhnpi","Input"]
[]
[null,"Company's income",null,null,null,null,null,null,null,"Rest of UK",null,null,null,null,null,null,null,null,"Scotland"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rest of UK"]
[null,"Company's income"]
[null,"Tax year to which income relates:",null,null,null,null,null,null,"5 April 2024",null,null,null,null,null,null,null,null,{"$f":"CONCATENATE(\"5 April \",+whatyear(TODAY()))","v":"5 April 2023"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CONCATENATE(\"5 April \",+whatyear(TODAY())+1)","v":"5 April 2024"}]
[null,"Total of company's income for accounting period:",null,null,null,null,null,null,null,0]
[]
[null,"Amount of income subject to IR35 rules:",null,null,null,null,null,null,null,0]
[]
[null,"Benefits received which are subject to IR35 rules:",null,null,null,null,null,null,null,0]
[]
[null,"Amount of income 5% deduction doesn't apply to:",null,null,null,null,null,null,null,0]
[]
[]
[null,"Expenses"]
[null,"Salary paid to worker in period:",null,null,null,null,null,null,null,0]
[]
[null,"Expenses incurred by company",null,null,null,null,null,null,null,0]
[]
[null,"Job expenses relating to IR35 income:",null,null,null,null,null,null,null,0]
[]
[]
[null,"Capital allowances claimed by the company:",null,null,null,null,null,null,null,0]
[]
[null,"Capital allowances claimed by the worker:",null,null,null,null,null,null,null,0]
[]
[null,"Pension contributions paid by the company for the worker:",null,null,null,null,null,null,null,0]
[]
[]
[null,"Dividends"]
[null,"Dividends paid to the worker this year:",null,null,null,null,null,null,null,0]

{"sheet":"summary","index":3,"n_rows":21,"n_cols":11,"rows_kept":21,"cut":false,"hidden":false,"merged":[[7,2,7,4],[15,2,15,4]]}
["input","IR35_calc","company","individual"]
["bhpn","Summary "]
[]
[null,"Calculation of tax liabilities before IR35",null,null,null,null,null,null,null,null,"£"]
[null,null,"Corporation tax:",null,null,null,null,null,null,null,{"$f":"+company!K25","v":0}]
[null,null,"Worker's income tax:",null,null,null,null,null,null,null,{"$f":"+individual!$K$8","v":0}]
[null,null,"Employers' NI:",null,null,null,null,null,null,null,{"$f":"+company!I9","v":0}]
[null,null,"Employees' NI:",null,null,null,null,null,null,null,{"$f":"+individual!$K$9","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+SUM(K5:K8)","v":0}]
[]
[]
[null,"Calculation of tax liability after applying IR35",null,null,null,null,null,null,null,null,"£"]
[null,null,"Company's corporation tax:",null,null,null,null,null,null,null,{"$f":"+company!K24","v":0}]
[null,null,"Worker's income tax plus company's IR35 tax:",null,null,null,null,null,null,null,{"$f":"+individual!K18","v":0}]
[null,null,"Employers' NI:",null,null,null,null,null,null,null,{"$f":"+company!I9+company!I18","v":0}]
[null,null,"Employees' NI:",null,null,null,null,null,null,null,{"$f":"individual!K19","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+SUM(K13:K16)","v":0}]
[]
[null,null,"To see the full IR35 calculation click here"]
[null,null,"To see details of the company's position click here"]
[null,null,"To see details of the worker's position click here"]

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["summary","company"]
["bhnp","IR35 calculation"]
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[null,"Calculation of deemed income",null,null,null,null,null,null,"£",null,"£"]
[null,null,"Gross income received by the company on relevant engagements",null,null,null,null,null,{"$f":"input!J11","v":0}]
[null,null,"Less: flat rate deduction of 5%",null,null,null,null,null,{"$f":"(I5-input!J15)*-0.05","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+I6+I5","v":0}]
[null,null,"Add other payments or benefits received by the worker, in respect of the relevant engagements, but not received from the intermediary"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+input!J13","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+K7+K9","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"RIGHT(input!I7,4)-1","v":2023}]
[null,null,"Deduct the following:"]
[null,null,"Job expenses incurred by worker",null,null,null,null,null,{"$f":"+input!J23","v":0}]
[null,null,"Capital allowances deductible by worker",null,null,null,null,null,{"$f":"++input!J28","v":0}]
[null,null,"Pension contributions paid by company",null,null,null,null,null,{"$f":"+input!J30","v":0}]
[null,null,"Employers' NI paid by company for the worker",null,null,null,null,null,{"$f":"+class1er(qry_tax_rates2,I17,RIGHT(input!I7,4)-1)","v":0}]
[null,null,"Amounts paid to the worker treated as pay for PAYE purposes ",null,null,null,null,null,{"$f":"+input!J19","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"-SUM(I13:I17)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K10:K18)","v":0}]
[]
[null,null,{"$f":"+CONCATENATE(\"Employers' NI: Employers' rate/(Employers' rate+100) x \" & TEXT(K19,\"£#,###\") &\" - \"& TEXT(Q21,\"£#,###\"))","v":"Employers' NI: Employers' rate/(Employers' rate+100) x £ - £9,100"},null,null,null,null,null,null,null,{"$f":"MAX(0,(+dc(qry_tax_rates2,\"NIC_ER\",RIGHT(input!I7,4)-1-1)/(dc(qry_tax_rates2,\"NIC_ER\",RIGHT(input!I7,4)-1-1)+1)*(K19-Q21)))","v":0},null,null,null,null,null,{"$f":"MAX(0,+dc(qry_tax_rates2,\"NIC_ST\",RIGHT(input!I7,4)-1-1)-input!J19)","v":9100}]
[]
[null,null,"Income liable to IR35",null,null,null,null,null,null,null,{"$f":"+K19-K21","v":0}]

{"sheet":"company","index":5,"n_rows":25,"n_cols":11,"rows_kept":25,"cut":false,"hidden":false,"merged":[[12,2,12,4]]}
["summary","individual"]
["bhnp","Result: Company's position"]
[]
[null,"Company's position after deemed payment made",null,null,null,null,null,null,"£",null,"£"]
[null,null,"Gross income",null,null,null,null,null,null,null,{"$f":"+input!J9","v":0}]
[null,null,"Less:"]
[null,null,"Expenses",null,null,null,null,null,{"$f":"+input!J21","v":0}]
[null,null,"Salary already paid",null,null,null,null,null,{"$f":"+input!J19","v":0}]
[null,null,"NI paid",null,null,null,null,null,{"$f":"+IR35_calc!I16","v":0}]
[null,null,"Pension contributions paid",null,null,null,null,null,{"$f":"++input!J30","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"-SUM(I7:I10)","v":0}]
[]
[null,null,"Less capital allowances:",null,null,null,null,null,null,null,{"$f":"-input!J26","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+SUM(K5:K13)","v":0}]
[]
[null,null,"Deduct:"]
[null,null,"Amount deemed as salary for IR35 purposes",null,null,null,null,null,{"$f":"+IR35_calc!$K$23","v":0}]
[null,null,"NI on deemed payment",null,null,null,null,null,{"$f":"+IR35_calc!$K$21","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+SUM(I17:I18)","v":0}]
[]
[null,null,"New taxable profit:",null,null,null,null,null,null,null,{"$f":"+K14-K19","v":0}]
[]
[null,"Company's tax position before and after"]
[null,null,"Corporation tax after IR35 applied:",null,null,null,null,null,null,null,{"$f":"+MAX(ct(qry_tax_rates2,K21,input!I7),0)","v":0}]
[null,null,"Corporation tax before IR35 applied:",null,null,null,null,null,null,null,{"$f":"+MAX(ct(qry_tax_rates2,K14,input!I7),0)","v":0}]

{"sheet":"individual","index":6,"n_rows":25,"n_cols":11,"rows_kept":25,"cut":false,"hidden":false,"merged":[[8,2,8,3],[18,2,18,3]]}
["summary","summary"]
["bhnp","Results: Worker's position"]
[]
[null,"Calculation of tax liability before addition of deemed payment",null,null,null,null,null,null,"£",null,"£"]
[null,null,"Salary from company:",null,null,null,null,null,{"$f":"+input!J19","v":0}]
[null,null,"Dividends from company:",null,null,null,null,null,{"$f":"+input!J34","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+SUM(I5:I6)","v":0}]
[null,null,"Tax:",null,null,null,null,null,null,null,{"$f":"+tax(qry_tax_rates2,country,I5,0,I6,RIGHT(input!I7,4)-1-1)","v":0}]
[null,null,"Class 1 NI:",null,null,null,null,null,null,null,{"$f":"+class1ee(qry_tax_rates2,I5,RIGHT(input!I7,4)-1-1)","v":0}]
[null,null,"Net income:",null,null,null,null,null,null,null,{"$f":"+K7-K8-K9","v":0}]
[]
[]
[null,"Calculation of tax liability after addition of deemed payment"]
[null,null,"Salary actually paid by the company:",null,null,null,null,null,{"$f":"+I5","v":0}]
[null,null,"Dividends paid:",null,null,null,null,null,{"$f":"MAX(+input!J34-I16,0)","v":0}]
[null,null,"Deemed salary:",null,null,null,null,null,{"$f":"+IR35_calc!K23","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(I13:I16)","v":0}]
[null,null,"Tax:",null,null,null,null,null,null,null,{"$f":"+tax(qry_tax_rates2,country,I14+I16,0,I15,RIGHT(input!I7,4)-1-1)","v":0}]
[null,null,"Class 1 NI:",null,null,null,null,null,null,null,{"$f":"+class1ee(qry_tax_rates2,I14+I16,RIGHT(input!I7,4)-1-1)","v":0}]
[null,null,"Net:",null,null,null,null,null,null,null,{"$f":"+K17-K18-K19","v":0}]
[]
[]
[null,"Summary of personal tax and NI liabilities"]
[null,null,"Excluding deemed payment:",null,null,null,null,null,null,null,{"$f":"+K8+K9","v":0}]
[null,null,"Including deemed payment:",null,null,null,null,null,null,null,{"$f":"+K18+K19","v":0}]

{"sheet":"info_input","index":7,"n_rows":24,"n_cols":4,"rows_kept":24,"cut":false,"hidden":false,"merged":[]}
["input"]
["bhp","Information for IR35 calculator"]
[]
[null,null,"Tax year to which income relates","Enter the tax year for which you want to make the IR35 calculation."]
[]
[null,null,"Total of company's income for accounting period","Enter the total income received by your company in the accounting period which ends in the tax year for which the IR35 calculation is being made."]
[]
[null,null,"Amount of income subject to IR35 rules","Enter the income received by your company in the accounting period which ends in the tax year selected and to which IR35 applies"]
[]
[null,null,"Benefits received which are subject to IR35 rules","Enter the value of benefits (perks) received by the worker in the accounting period to which to which IR35 applies."]
[]
[null,null,"Amount of income 5% deduction doesn't apply to","Enter the amount of any income received under IR35 from public bodies or, from 6 April 2021, medium or large private bodies."]
[]
[null,null,"Salary paid to worker in period","Enter the salary your company has actually paid to the worker for the accounting period"]
[]
[null,null,"Expenses incurred by company","Enter the company's tax-deductible expenses for the accounting period"]
[]
[null,null,"Job expenses relating to IR35 income ","Enter the tax-deductible job expenses incurred by the worker in respect of the income subject to IR35 "]
[]
[null,null,"Capital allowances claimed by the company","Enter the capital allowances claimed by your company for the accounting period."]
[]
[null,null,"Capital allowances claimed by the worker","Enter the capital allowances that the worker would be entitled to claim from the income subject to IR35."]
[]
[null,null,"Pension contributions paid by the company for the worker","Enter the capital allowances that the worker would be entitled to claim from the income subject to IR35."]