When opening the file if you receive a warning that macros are "blocked", read the "Macro security" file that can be downloaded here
The IR35 rules limit or remove the tax advantage that an individual can obtain by providing their services through a company. In effect the rules deem income received by the company to be salary and apply the PAYE rules accordingly.
Who is it for?
Where the IR35 regime applies to income received by your company, this calculator works out its tax position and that of the worker whose earnings are subject to the special rules. The tool is mainly designed to apply to workers who are also shareholders of the company, but it can be used for workers who own no shares.
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