IR35 contract: Contractor Status And Rates

Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).

7 of the 12 named sources that could be read published a usable figure; 5 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere.

The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 5 figures, never sentences; 31 candidate sentence(s) were refused by a reviewer with the reason recorded.

The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per regime per rule (the UK off-payroll determination and its 45-day dispute window, HMRC's CEST and the conditions under which HMRC stands behind it, the IRS common-law test and Form SS-8, the DOL economic-reality test) joined to the tax table that turns a day rate into take-home: personal allowance, the income tax bands, Class 2 and 4 National Insurance, corporation tax with its marginal band, the dividend allowance and rates, and the 24% US backup-withholding rate; the derivation is the take-home CURVE across day rates inside and outside IR35 in the current tax year, and the changed-since when a threshold moves at the Budget

31 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.