Self employed vs. LTD

Hey,

I'm just trying to work out the benefit of setting up a company vs. continuing to bill clients as a self employed person. Aside from the take home tax, reregistering a company would help me build trust with some of the bigger companies I work with, but also obviously comes with some administrative hassle (I have no interest in hiring people in the immediate future).

I've tried to create a comparison table to work out my take home in the 2026-27 financial year using the two scenarios (the calculators I found online made it difficult to make a comparison). I don't need the numbers to be perfect, but based on this it feels like it makes sense to register a company over £60k income after expenses.

Do these numbers look right to you? Is there anything big I'm missing?

Self-employedCompanyNotes
Income£84,000£84,000
Expenses-£10,800-£10,800
Salary--£12,570
Employers NI--£1,136Based on a salary calculator
Pension--Not included for simplicity
Admin expenses£0-£600Xero and an accountant for year-end
Corporation tax--£11,190
Post-tax profit£73,200£47,704
Income tax-£16,712£0
National insurance-£2,721£0
Dividend tax--£3,777
Net take home£53,767£64,051

The income and expenses are based on an average of the last six months.

Also, if I'm taking a £12,570 monthly salary (aka my income tax allowance), should I volunteer to pay NI as an individual?

It's been tough to get my head around this, even with some experience running a payroll so please let me know if the way I'm thinking about this is wrong.

Thanks!

Chris
 
Hi Chris,

I hope you are well.

How did you calculate £64k on the ltd co take home? Shouldn't be (£47,704 - £3,777) + £12,570 = £56,497? You might also want to make voluntary NI contributions (not paying them can affect your pension).

As you mention, a ltd co can give you more credibility and protection, however, that will depend on your industry and risk.

Sorry if I have calculated bits wrong - using the phone calculator on a bus is not the best thing!
 
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MyAccountantOnline

Business Member
Sep 24, 2008
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myaccountantonline.co.uk
Hey,

I'm just trying to work out the benefit of setting up a company vs. continuing to bill clients as a self employed person. Aside from the take home tax, reregistering a company would help me build trust with some of the bigger companies I work with, but also obviously comes with some administrative hassle (I have no interest in hiring people in the immediate future).

I've tried to create a comparison table to work out my take home in the 2026-27 financial year using the two scenarios (the calculators I found online made it difficult to make a comparison). I don't need the numbers to be perfect, but based on this it feels like it makes sense to register a company over £60k income after expenses.

Do these numbers look right to you? Is there anything big I'm missing?

Self-employedCompanyNotes
Income£84,000£84,000
Expenses-£10,800-£10,800
Salary--£12,570
Employers NI--£1,136Based on a salary calculator
Pension--Not included for simplicity
Admin expenses£0-£600Xero and an accountant for year-end
Corporation tax--£11,190
Post-tax profit£73,200£47,704
Income tax-£16,712£0
National insurance-£2,721£0
Dividend tax--£3,777
Net take home£53,767£64,051

The income and expenses are based on an average of the last six months.

Also, if I'm taking a £12,570 monthly salary (aka my income tax allowance), should I volunteer to pay NI as an individual?

It's been tough to get my head around this, even with some experience running a payroll so please let me know if the way I'm thinking about this is wrong.

Thanks!

Chris

How have you calculated the tax on your dividend income?

Why would you want to consider voluntary NI contributions?

Do check your net take home pay figure for the limited company option as well.
 
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maz786

Free Member
  • Aug 14, 2024
    23
    1
    Hey,

    I'm just trying to work out the benefit of setting up a company vs. continuing to bill clients as a self employed person. Aside from the take home tax, reregistering a company would help me build trust with some of the bigger companies I work with, but also obviously comes with some administrative hassle (I have no interest in hiring people in the immediate future).

    I've tried to create a comparison table to work out my take home in the 2026-27 financial year using the two scenarios (the calculators I found online made it difficult to make a comparison). I don't need the numbers to be perfect, but based on this it feels like it makes sense to register a company over £60k income after expenses.

    Do these numbers look right to you? Is there anything big I'm missing?

    Self-employedCompanyNotes
    Income£84,000£84,000
    Expenses-£10,800-£10,800
    Salary--£12,570
    Employers NI--£1,136Based on a salary calculator
    Pension--Not included for simplicity
    Admin expenses£0-£600Xero and an accountant for year-end
    Corporation tax--£11,190
    Post-tax profit£73,200£47,704
    Income tax-£16,712£0
    National insurance-£2,721£0
    Dividend tax--£3,777
    Net take home£53,767£64,051

    The income and expenses are based on an average of the last six months.

    Also, if I'm taking a £12,570 monthly salary (aka my income tax allowance), should I volunteer to pay NI as an individual?

    It's been tough to get my head around this, even with some experience running a payroll so please let me know if the way I'm thinking about this is wrong.

    Thanks!

    Chris
    If you are the only employee you will employer NI on a salary above £5000, you can claim NI allowance if you have 2 or more employee
     
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    Newchodge

    Moderator
  • Business Listing
    Nov 8, 2012
    22,637
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    Newcastle
    Hi Chris,

    I hope you are well.

    How did you calculate £64k on the ltd co take home? Shouldn't be (£47,704 - £3,777) + £12,570 = £56,497? You might also want to make voluntary NI contributions (not paying them can affect your pension).

    As you mention, a ltd co can give you more credibility and protection, however, that will depend on your industry and risk.

    Sorry if I have calculated bits wrong - using the phone calculator on a bus is not the best thing!
    A salary of £12,570 gives pension credit so there is no need for NI contributions for future state pension.
     
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    A salary of £12,570 gives pension credit so there is no need for NI contributions for future state pension.
    Really? That's good to know.
     
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