Limited or Umbrella?
You will need a limited company if:
- You are not a contractor
- You are contracting in the Private Sector and the nature of your work means that you are not working under any supervision, direction or control
- You are contracting in the Private Sector and your end-client has clearly deemed your contract to be outside IR35
- You are contracting in the Public Sector and the nature of your work means that you are not working under any supervision, direction or control
- You are contracting in the Public Sector and your end-client has clearly deemed your contract to be outside IR35
- You are contracting with a small business in the Private Sector.
You will need a payroll umbrella company if:
- You are a contractor under the ‘supervision, direction or control’ (SDC) of your end-client
- You are contracting for a medium or large-size business in the Private Sector and your end-client has deemed your contract to be inside IR35 (from April 2021)
- You are contracting in the Public Sector and your end-client has deemed your contract to be inside IR35
- You are contracting in the Charity/Not-for-Profit Sector and your end-client has deemed your contract to be inside IR35
