£900 Day Rate After Tax UK (2026/27) — Inside vs Outside IR35
A £900/day UK contractor rate over 220 billable days generates £198,000 in annual contract revenue. Operating Outside IR35 via a Limited Company yields £112,162/year (£9,346.83/month) compared with £102,686/year (£8,557.19/month) Inside IR35 via an Umbrella company—a difference of £9,476/year.
| £900/Day IR35 Metric (220 Days) | Inside IR35 (Umbrella) | Outside IR35 (Limited Company) |
|---|---|---|
| Gross Annual Contract Value | £198,000 | £198,000 |
| Employer NI (13.8%) & Levy | £24,005 | £1,045 (on £12,570 salary) |
| Corporation Tax (19%–25%) | £0 (Taxed via PAYE) | £44,635 |
| Personal Income / Dividend Tax & NI | £70,009 | £38,358 |
| Net Annual Take-Home Pay | £102,686/yr | £112,162/yr |
| Net Monthly Take-Home Pay | £8,557.19/mo | £9,346.83/mo |