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Except in special circumstances (eg if you close your company)
no tax has to be paid under IR35 until 19 April. If you
are unsure if you have to make a payment before then, seek
advice from your accountant.
If you think you may be subject to IR35, then to comply
with the law you should retain enough funds in your company
to pay the tax on the 'deemed salary' at the end of the
tax year. Anything you take in dividends during the year
should be allowable against this sum.
Then if IR35 is struck down, you can keep the money.
However if you have increased your salary to reduce the
deemed payment, and paid PAYE, you will find it much harder
to get any of this back.
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