I suppose it is a calculated risk. Sounds like the greater your income the more you would have to gain. Not worth it IMO if your earnings are less than about 60k. Quite possible that it would work well for higher income but beware possible future changes in tax avoidance legislation and read the small print of any contract. Sounds like it is a long- term arrangement so your circumstances would need to be stable. I have just ceased trading as a limited company and changed back to sole trader (because of the new dividend tax) Hope this helps.