Umbrella Plus

• No Supervision Direction or Control (SDC) on any assignment during the tax year
• Full employee personal tax code applicable to the current tax year
• You receive a tax refund from HM Revenue & Customs after the tax year-end (5 April) on any expenses incurred but not reimbursed during the year. The refund amount is included as an average weekly.
• Rolled-up holiday pay
• No pension contribution

Limited Company

• Assignments are not subject to IR35
• One owner / director involved in the company
• Includes Crest Plus Accounting fee
• Directors wage at £162 per week

CIS Plus

• Individuals who work on a self-employed basis in the UK construction industry
• Subcontractors registered with HMRC and liable for 20% CIS deductions

The above propositions

• Working 40 hours per week over 52 weeks
• Claiming £175 expenses per week
• Claiming 200 business miles per week
• Business mileage is calculated at 45p per mile for the first 10,000 miles per annum and at 25p thereafter
• You are a UK tax payer and have no earnings from other sources this tax year