{"text_format":"3","workbook":"xls","n_sheets":1,"sheets":["IR35"],"not_rendered":{"external_links":1,"defined_names":14},"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"IR35","index":0,"n_rows":35,"n_cols":8,"rows_kept":35,"merged":[[1,0,2,0],[4,2,4,3],[9,0,10,0],[12,2,12,3],[14,2,14,3]],"flags":["formulas_cached_only"]}
[" IR35 - Deemed Payment Calculator "]
["Step One","a","Enter all payments and benefits received by the intermediary in that tax year in respect of the relevant engagements"]
[null,"b","less 5% of the amount in box (a) to cover other unspecified expenses",0]
["Step Two","c","Enter payments or benefits received by the worker, or his family, in respect of the relevant engagements from anyone other than the intermediary which are not otherwise chargeable to income tax as employment income"]
[null,"d","Income (a -b + c)",null,0]
["Step Three","e","Enter expenses met by the intermediary, which could have been claimed as expenses against income tax if the worker had been an employee of the client and had paid for them himself"]
["Step Four","f","Enter capital allowances in respect of expenditure incurred by the intermediary that the worker could have claimed if employed by the client and him or herself had incurred the expenditure"]
["Step Five","g","Enter contributions to an approved pension scheme by the company for the benefit of the worker"]
["Step Six","h","Enter employer's Class 1 and Class 1A NICs actually paid by the intermediary for that year in respect of salary or benefits in kind provided to the worker during the year"]
["Step Seven","i","Enter salary received by the worker from the intermediary which is already taxable as employment income (this does not include anything for which a deduction has already been given at Box (e)."]
[null,"j","Enter benefits in kind received by the worker from the intermediary which are already taxable as employment income (this does not include anything for which a deduction has already been given at Box (e)."]
[null,"k","Deductions (e + f + g + h + i + j)",0]
[null,"l","Amount to be apportioned between deemed payment and employer's NICs  (d - k)",null,0]
["Step 8","m","Employer's NICs on the deemed payment",null,0]
[null,"n","Deemed Payment (l -m)",null,0]
[]
[1,"2000/01",4385,0.122,19,"Secondary NIC Thresholds (ET)"]
[2,"2001/02",4535,0.119,8424,"Secondary Threshold (per week on table)"]
[3,"2002/03",4615,0.118,0.138,null,162,"per week]"]
[4,"2003/04",4615,0.128]
[5,"2004/05",4745,0.128]
[6,"2005/06",4895,0.128]
[7,"2006/07",5035,0.128]
[8,"2007/08",5225,0.128]
[9,"2008/09",5435,0.128]
[10,"2009/10",5715,0.128]
[11,"2010/11",5715,0.128]
[12,"2011/12",7072,0.138]
[13,"2012/13",7488,0.138]
[14,"2013/14",7696,0.138]
[15,"2014/15",7956,0.138]
[16,"2015/16",8112,0.138]
[17,"2016/17",8112,0.138]
[18,"2017/18",8164,0.138]
[19,"2018/19",8424,0.138]