Full serviceGBPChecked September 2026
Accountants for UK businesses

UK accounting, tax and payroll, filed digitally and on time.

Limited companies, sole traders, landlords and non-residents with UK income. Companies House, HMRC, VAT under Making Tax Digital, PAYE and the reliefs that make the UK a good place to build: R&D, EIS and SEIS, EMI. All from one team.

25%
Corporation tax main rate, 19% small profits rate
£90k
VAT registration threshold
Apr 2026
MTD for Income Tax starts for income over £50k
9 months
To file accounts at Companies House
01The taxes
TaxRateHow it works
Corporation tax19% to 25%Small profits rate up to £50,000, main rate above £250,000, marginal relief between. Payable nine months and one day after year end.
VAT20% standardRegister at £90,000 of taxable turnover on a rolling twelve months. Reduced rate 5%, zero rate 0%. Returns under MTD, usually quarterly.
Income tax20% / 40% / 45%Personal allowance £12,570. Basic rate to £50,270, higher rate to £125,140. Dividends at 8.75%, 33.75% and 39.35% above a £500 allowance.
National Insurance15% employerAbove the £5,000 secondary threshold, with the £10,500 Employment Allowance. Employee rate 8% between thresholds. Class 4 for the self-employed at 6%.
Capital gains tax18% / 24%On residential property and, since October 2024, on most other assets. Annual exempt amount £3,000. Business Asset Disposal Relief at 14% from April 2025, rising to 18% from April 2026.
02Entity types

What you can form, and what each one owes.

01

Private limited company (Ltd)

The default for a trading business. Limited liability, corporation tax on profits, accounts and confirmation statement filed publicly at Companies House.

02

Sole trader

No registration beyond HMRC. Income tax and National Insurance on profits through Self Assessment, and quarterly MTD updates from April 2026 above £50,000 of income.

03

Partnership and LLP

Profits taxed on the partners. An LLP has limited liability and files accounts at Companies House; a general partnership does not.

04

UK establishment of an overseas company

A branch registered at Companies House, taxed on UK profits. Simpler than a subsidiary, but exposes the parent.

03Deadlines

The calendar we run for you.

Every filing, its due date and who it goes to. We track all of them twelve months ahead and remind at 90, 30 and 7 days.

FilingDueTo
Company accounts9 months after year endCompanies House
Corporation tax payment9 months + 1 day after year endHMRC
CT600 return12 months after year endHMRC
Confirmation statementAnnually, within 14 days of review dateCompanies House
VAT return1 month + 7 days after quarter endHMRC via MTD
PAYE RTIOn or before each paydayHMRC
Self Assessment31 January online, payments 31 January and 31 JulyHMRC
MTD IT quarterly update7 August, 7 November, 7 February, 7 MayHMRC
P11D6 JulyHMRC
Residential CGT60 days from completionHMRC
04What changed recently

What changed recently.

Employer National Insurance rose to 15 percent from April 2025 with the threshold cut to £5,000. Audit exemption thresholds rose to £15 million turnover and £7.5 million balance sheet. Companies House now requires identity verification for every director and PSC, mandatory since November 2025, and from April 2027 small companies must file a profit and loss account. Making Tax Digital for Income Tax begins in April 2026 for the self-employed and landlords with income over £50,000.

05Reliefs worth knowing

Reliefs worth knowing.

Full expensing gives a 100 percent first-year deduction on qualifying plant and machinery, permanently. The merged R&D scheme pays a 20 percent above-the-line credit, with an enhanced regime for loss-making R&D-intensive companies. SEIS and EIS give investors 50 and 30 percent income tax relief, which makes UK startups unusually easy to fund. EMI options let a company grant tax-advantaged equity to staff.

06Non-residents with UK interests

Non-residents with UK interests.

Non-resident landlords file UK returns on rental income. Non-resident directors of UK companies may still have UK tax obligations depending on where duties are performed. Since April 2025 the remittance basis has been replaced with a four-year foreign income and gains regime for new arrivals.

08Questions
Can you act for a UK company whose directors live abroad?

Yes. We provide the registered office, handle Companies House identity verification for overseas directors, and file everything digitally. Board meetings and management should still take place where the company claims to be resident.

When do I have to register for VAT?

When taxable turnover in any rolling twelve-month period exceeds £90,000, or when you expect it to in the next 30 days alone. Registration is due within 30 days of the end of the month you crossed it.

What does a late filing cost?

Companies House: £150 to £1,500 depending on lateness, doubled for a second consecutive late filing. HMRC: £100 for a late CT600 rising with delay, plus interest on late payment. Self Assessment: £100 immediately, then daily penalties after three months.

Do you handle HMRC enquiries?

Yes. We are appointed as agent, handle all correspondence, and represent you through an enquiry or compliance check. Fee protection is available as an add-on.

Talk to a UK accountant. Free.

Thirty minutes, no pitch deck. Tell us the entities and the countries, and we will tell you honestly what applies and what it costs.