News and updates for UK limited company contractors
Timely explainers on contractor tax, IR35, and regulatory changes. We track live developments and explain what they mean for your business and tax bill.
Joint and Several Liability — what changes from April 2026
From April 6th 2026, recruitment agencies face joint and several liability for unpaid PAYE where umbrella companies fail. What this means for contractors working through agencies.
Joint and Several Liability for Contractors — What It MeansHMRC's close companies consultation — what it means for your salary and dividend strategy
HMRC is consulting on new reporting requirements for close companies. The low salary and high dividend model remains legal, but scrutiny is increasing.
HMRC Close Companies Consultation — What Contractors Need to KnowThe IR35 offset rule — what it is and when it applies
The offset rule prevents double taxation when HMRC challenges an outside IR35 determination — but it's not automatic. Recent cases show it doesn't always work as intended.
The IR35 Offset Rule — What It Is and When It AppliesWhat is a Status Determination Statement — and why every outside IR35 contractor needs one
A Status Determination Statement (SDS) is your primary evidence of IR35 status. Required since April 2021 for medium and large companies. Without it, your status is harder to defend.
Status Determination Statements — Contractor Guide 2026Staying compliant in a changing landscape.
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