Research and insights

Published research, policy analysis and practical context for cross-border tax questions.

Search: IR35 · Jurisdiction: United Kingdom

Page 1 of 2 · 27 published records

• Self Assessment 2026: A Compliance Calendar for UK Taxpayers and Contractors — A reliable Self Assessment process starts with identifying the correct filing method, preserving evidence and working backwards from statutory deadlines. Contractors should also coordinate their personal return with any employment-status analysis under IR35.
• Entity Setup Case Study: Setting Up a UK Limited Company vs Sole Trader for Consultants — Choosing between a limited company and sole trader can affect tax, compliance and flexibility—here’s a breakdown for UK-based consultants.
• Tax Planning for Digital Nomads Under UK Rules Post-Making Tax Digital Expansion — As MTD expands and UK rules adapt, digital nomads need planning strategies to manage residence, income reporting and business structure efficiently.
• Setting Up the Right Entity for Your Business in the UK After 2025: Limited Company vs Sole Trader vs PSCs Case Study — Choosing whether to operate through a limited company, sole trader, or personal service company (PSC) dramatically affects tax, compliance, and IR35 obligations—for contractors this is critical.
• Digital Nomads & UK Tax: What the Latest HMRC Transformations Mean for Remote Workers — From IR35 redefinitions to Self Assessment tech upgrades, remote workers need to understand recent UK tax changes and how to remain compliant while working globally.
• Mastering UK Tax Planning: How to Stay Ahead with IR35, MTD & Self-Assessment — From adapting to off-payroll (IR35) reforms to meeting Making Tax Digital requirements, discover actionable strategies to optimise your tax planning in the UK in 2026.
• Maximising Tax Planning as a Digital Nomad in the UK Post-MTD Rollout — With Making Tax Digital now extended to many sole traders and landlords, digital nomads in the UK must rethink income reporting, residence rules, and structuring strategies.
• Entity Setup for International Contractors: UK IR35 and Structuring Insight — When working through personal service companies or abroad, understanding IR35 and offshore options is key for contractors to minimise risk and optimise tax benefits.
• Global Living: UK Tax Tips for Digital Nomads Departing & Returning — Navigating the UK's tax system as a digital nomad requires mastering the Statutory Residence Test, IR35, and managing self-assessment obligations.
• Compliance Essentials: What Every Entity Should Know About IR35 & Apprenticeship Funding Eligibility — Two recent compliance updates—the expanded IR35 framework and changes to apprenticeship unit funding rules—underscore the importance of stay-informed governance for businesses and individuals alike.
• Digital Nomads and the UK: Residence, Double Taxation, and IR35—What’s Changed in 2026 — For globally mobile individuals, 2026 brings sharper clarity to residency rules, IR35 enforcement, and treaty-based protection—vital updates for digital nomads to manage their UK tax exposure.
• Setting Up a UK-Based Entity as a Non-Resident: Key Entity Setup Considerations for 2026 — When non-UK residents structure a business through a UK entity, considerations like IR35, statutory residence, and entity form crucially affect tax burden and compliance.
• Entity Setup Insights: When IR35 & Company Classification Reclassify Your Tax Responsibilities — New thresholds for company size mean more businesses may escape IR35 responsibilities — understand how classification works post-legislation, and what your entity setup should consider.
• Setting Up a Limited Company vs Sole Trader in the UK: Entity Setup for New Entrepreneurs — Choosing the right business structure matters for taxes, liability and growth; here's how limited companies and sole traders compare in 2026.
• Entity Structure Case Study: Sole Trader vs Ltd Company for Freelancers — A comparison of operating as a sole trader or setting up a limited company—pros, cons and when each suits a freelancer best.
• Tax Planning Strategies for Digital Nomads: UK Residency & IR35 Risks — Understanding the statutory residence test and IR35 implications can mean the difference between smooth sailing and costly surprises for remote workers abroad.
• Top Compliance Risks for UK-Taxed Contractors Under IR35 and How to Mitigate Them — Contractors inside IR35 face new liabilities and traps: here are the key risks and practical strategies to protect your earnings and tax status.
• IR35 and Contractor Status: Practical Tax Planning for Freelancers Post-2025 — Since the off-payroll IR35 rules have been in full effect in the UK, contractors must carefully plan engagements to optimise tax, maintain compliance, and understand when their status changes apply.
• Staying Compliant: What UK Freelancers Should Know About IR35 & HMRC’s Powers — HMRC’s Schedule 36 reforms and new criminal and civil penalties are changing compliance risk—freelancers need to update contracts, record keeping, and risk assessment.
• Setting Up Your UK Entity: Choosing Between Sole Trader, Limited Company, or Partnership — The structure you choose will affect your tax rate, liability, pension access, and IR35 exposure—here’s a side-by-side warming of what you need to assess to pick the best setup.