Consultants & Engineers accounting, handled.

A named-individual clause weakens the substitution test, which is one of the three big IR35 pillars. It doesn't automatically force you inside, but combined with mutuality of obligation and client control, it's often enough for HMRC. We negotiate substitution wording at contract stage, build the working-practice evidence, and give you a written status opinion you can rely on if challenged.

Yes — chartered institution membership (ICE, IMechE, IET, IStructE), CPD courses maintaining your existing chartered status, professional indemnity insurance, and journal subscriptions are all wholly business expenses. New qualifications that extend your skills (e.g. a different chartership) sit in a grey zone — we claim defensibly with documented business purpose.

Software licences are generally treated as revenue expense (deductible as paid) for annual subscriptions, or capital (Annual Investment Allowance, 100% in year one) for perpetual licences. Either way most consultants get full deduction in year of purchase. We keep the licence register so renewals are claimed automatically and capital purchases are timed to your year-end for maximum tax benefit.

If you spend over 183 days in Germany in their tax year, you likely become tax-resident there, with German tax due on the income. Under the UK–Germany double tax treaty, you'd get credit against UK tax to avoid double taxation. There are also potential A1 social security and PE (permanent establishment) issues. We work with German colleagues to structure the engagement cleanly before you sign.

Premium Plus at £199/month covers Corporation Tax, year-end accounts, VAT, monthly director payroll, dividend planning, Self-Assessment, and IR35 contract reviews. Most independent consultants and engineers don't need Enterprise unless they have a team. Named ACCA accountant, 72-hour reply commitment, rolling monthly, 30-day money-back if it doesn't fit.