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The core pages on the site.

Services

Every filing service we offer — fixed-fee, filed by a UK ICAEW Chartered Accountant.

  • All services Browse every fixed-fee service we file.
  • Bookkeeping Monthly or quarterly bookkeeping that keeps your records HMRC-ready year-round and makes accounts filing simpler every time.
  • CIS Returns Monthly CIS returns prepared and submitted. We verify subcontractors, calculate deductions, and keep you compliant — you don't have to.
  • Corporation Tax (CT600) Your CT600 Corporation Tax return prepared and filed with HMRC — including when your year-end accounts are prepared elsewhere. Tax computation, capital…
  • Dormant Company Accounts Stopped trading but still on the Companies House register? We prepare and submit your dormant accounts (AA02) so you stay compliant without…
  • Landlord Accountant Rental income tax returns, Section 24 relief and MTD for Income Tax handled for UK landlords — whether you own one property…
  • Micro-Entity Accounts Filing FRS 105 accounts prepared and filed with Companies House and HMRC. Accounts, CT600, and all filings included in one price.
  • MTD for Income Tax MTD for Income Tax set up and run for sole traders and landlords — four quarterly updates plus your year-end return, for…
  • MTD VAT Filing Making Tax Digital-compliant VAT returns prepared and submitted. We stay current with HMRC changes — you don't have to.
  • Payroll Services Payroll processing, PAYE submissions and RTI filings handled for you. Straightforward and compliant for small teams.
  • Payroll Services London RTI, payslips, P60s and auto-enrolment handled for London-based limited companies and small teams — from £15 per employee per month.
  • Self Assessment Tax Returns Your Self Assessment tax return prepared, reviewed and filed with HMRC from £149 — for directors, landlords, sole traders and anyone with…

Who we help

Client types we file for.

Glossary

Plain-English definitions of UK accounting and tax terms.

  • Glossary A–Z Every term, with search.
  • Abridged accounts Abridged accounts are a shortened form of small company accounts in which some balance sheet lines, and optionally some profit and loss lines…
  • Accounting period An accounting period is the period covered by a company's Company Tax Return (CT600) and used to calculate its Corporation Tax.
  • Accounting reference date The accounting reference date (ARD) is the date a company's financial year ends each year, often called its year end.
  • Accruals An accrual is a cost that belongs to a company's financial year but has not been invoiced or paid by the year end…
  • Annual accounts Annual accounts, also called statutory accounts, are the financial statements a UK limited company prepares at the end of each financial year.
  • Annual Investment Allowance The Annual Investment Allowance (AIA) is a capital allowance that gives 100% tax relief on qualifying plant and machinery, such as computers, tools, machinery and vans…
  • Associated companies Companies are associated for Corporation Tax if one controls the other or both are controlled by the same person or group of persons…
  • Audit exemption Audit exemption allows a qualifying small company, including a micro-entity, to file annual accounts that an independent auditor has not checked.
  • Authorised corporate service provider (ACSP) An authorised corporate service provider (ACSP), also called a Companies House authorised agent, is a business or sole trader registered with Companies House to verify…
  • Auto-enrolment Auto-enrolment (automatic enrolment) is the legal duty for UK employers to put eligible workers into a workplace pension and pay contributions.
  • Balance sheet A balance sheet is a snapshot of a company's finances on the last day of its financial year.
  • Bona vacantia Bona vacantia means "vacant goods", the legal term for ownerless property that passes to the Crown.
  • Bookkeeping Bookkeeping is the day-to-day recording of a business's financial transactions, such as sales, purchases, receipts, payments and bank movements…
  • Called up share capital not paid Called up share capital not paid is a balance sheet line showing share capital that shareholders owe the company but have not yet paid.
  • Capital allowances Capital allowances are the tax relief a UK business gets when it buys equipment, machinery, vans and other assets it keeps to use in the business…
  • CATO CATO (Company Accounts and Tax Online) was HMRC's free online service for filing a company's accounts and Company Tax Return (CT600) with HMRC.
  • CIS deductions CIS deductions are the amounts a contractor withholds from a subcontractor's labour payments under the Construction Industry Scheme and pays to HMRC.
  • Class 4 National Insurance Class 4 National Insurance is paid by self-employed people on their taxable profits and collected by HMRC through Self Assessment, alongside Income Tax.
  • Close company A close company is, broadly, a UK company controlled by five or fewer shareholders (called participators), or by any number of participators who are also directors.
  • Companies House Companies House is the UK's registrar of companies, an executive agency sponsored by the Department for Business and Trade.
  • Companies House authentication code The Companies House authentication code is a six-character code of letters and numbers that Companies House issues to every company.
  • Companies House late filing penalty A Companies House late filing penalty is an automatic civil penalty charged to a company whose annual accounts arrive after the filing deadline.
  • Companies House personal code A Companies House personal code is the unique 11-character code a person receives after verifying their identity for Companies House.
  • Company director A company director is a person appointed to run a limited company and make sure it meets its legal obligations.
  • Company restoration Company restoration brings a dissolved company back onto the Companies House register.
  • Compulsory strike-off Compulsory strike-off is when Companies House removes a company from the register because it has reason to believe the company is no longer carrying on business…
  • Confirmation statement A confirmation statement (form CS01) is the filing in which a company confirms that the information Companies House holds about it is correct, such as its officers…
  • Construction Industry Scheme The Construction Industry Scheme (CIS) is HMRC's scheme for payments in the construction industry.
  • Corporation Tax Corporation Tax is the tax UK limited companies pay to HM Revenue and Customs (HMRC) on their taxable profits.
  • Corporation Tax computation A Corporation Tax computation is the working that shows how a company gets from the profit in its accounts to its taxable total profits and Corporation Tax bill.
  • CT600 The CT600 is the Company Tax Return a UK company files with HM Revenue and Customs (HMRC) for each accounting period.
  • Digital records Digital records are the business records that Making Tax Digital (MTD) requires to be kept in software rather than on paper.
  • Director's loan account A director's loan account (DLA) is a limited company's record of money moving between a director and the company other than salary, dividends or repaid expenses.
  • Dividend allowance The dividend allowance is the amount of dividend income an individual can receive each tax year without paying dividend tax. For 2026/27 it is £500.
  • Dividend voucher A dividend voucher is the written record a limited company gives a shareholder each time it pays a dividend.
  • Dormant company A dormant company is a limited company that is not active, but Companies House and HMRC use different tests.
  • Dormant company accounts Dormant company accounts are the simplified annual accounts a dormant company files at Companies House, normally a balance sheet with a few notes and no profit and loss…
  • Economic Crime and Corporate Transparency Act (ECCTA) The Economic Crime and Corporate Transparency Act 2023 (ECCTA) is the UK law reforming Companies House and the information companies must file.
  • Employer National Insurance Employer National Insurance (secondary Class 1 National Insurance contributions) is the amount a company pays HMRC on top of the salaries it pays employees and directors.
  • Employment Allowance Employment Allowance lets eligible employers cut their employer Class 1 National Insurance bill by up to £10,500 each tax year…
  • Filleted accounts Filleted accounts is the informal name for a small or micro company's accounts filed at Companies House without the profit and loss account…
  • Flat Rate Scheme The VAT Flat Rate Scheme is an HMRC scheme that lets a small VAT-registered business pay HMRC a fixed percentage of its VAT-inclusive turnover…
  • FRS 105 FRS 105 is the UK accounting standard for companies that use the micro-entities regime.
  • Full Payment Submission A Full Payment Submission (FPS) is the Real Time Information report an employer sends HMRC on or before each payday.
  • GOV.UK One Login GOV.UK One Login is the government's single sign-in account for online services, protected by two-factor authentication.
  • Government Gateway Government Gateway is the sign-in system, a user ID of up to 12 characters plus a password, used for many HMRC online services.
  • HMRC business tax account The HMRC business tax account is the online account a company or other business uses to manage its taxes with HM Revenue and Customs (HMRC).
  • Identity verification Identity verification is the legal requirement, in force since 18 November 2025, for company directors and people with significant control (PSCs)…
  • Input and output VAT Output VAT (output tax) is the VAT a VAT-registered business charges on its sales. Input VAT (input tax) is the VAT it pays on goods and services bought for the business.
  • IR35 IR35, also called the off-payroll working rules, applies when a contractor works for a client through an intermediary, usually their own limited company…
  • iXBRL iXBRL (inline eXtensible Business Reporting Language) is a digital format that adds machine-readable tags to each figure in a set of accounts while keeping the document…
  • Late payment interest Late payment interest is the interest HM Revenue and Customs (HMRC) charges when tax is paid after its due date, including Corporation Tax, VAT and Self Assessment.
  • Limited cost trader A limited cost trader (HMRC calls it a "limited cost business") is a business on the VAT Flat Rate Scheme whose spending on relevant goods, including VAT…
  • Making Tax Digital Making Tax Digital (MTD) is HMRC's programme requiring businesses to keep digital records and send tax information to HMRC through compatible software.
  • Marginal Relief Marginal Relief is a reduction in Corporation Tax for companies with profits between £50,000 and £250,000.
  • Members' voluntary liquidation (MVL) A members' voluntary liquidation (MVL) is a formal process for closing a solvent limited company, run by a licensed insolvency practitioner acting as liquidator.
  • Micro-entity A micro-entity is the smallest category of UK company under company law.
  • Micro-entity accounts Micro-entity accounts are the simplified annual accounts that a company qualifying as a micro-entity can prepare under the accounting standard FRS 105.
  • MTD for Income Tax MTD for Income Tax (Making Tax Digital for Income Tax) requires sole traders and landlords with qualifying income above a threshold to keep digital records…
  • Non-trading company A non-trading company is a limited company that has stopped trading, or has not started yet, but still has some financial activity, such as bank interest…
  • P11D A P11D is the form an employer sends HMRC after each tax year to report taxable benefits in kind and expenses given to employees and directors, such as a company car…
  • PAYE (Pay As You Earn) PAYE (Pay As You Earn) is HM Revenue and Customs' (HMRC) system for collecting Income Tax and National Insurance from employment income…
  • Payments on account Payments on account are two advance payments towards your next Self Assessment tax bill, due by 31 January and 31 July.
  • Person with significant control (PSC) A person with significant control (PSC) is someone who owns or controls a UK company, sometimes called a beneficial owner.
  • Pre-trading expenses Pre-trading expenses are business costs incurred in the seven years before a trade starts, such as market research, advertising or professional fees.
  • Profit and loss account The profit and loss account (P&L, also called the income statement) shows a company's income, costs and resulting profit or loss for its financial year…
  • Property income allowance The property income allowance (often called the property allowance) is a £1,000 tax-free allowance each tax year for individuals with income from land or property…
  • Quarterly update A quarterly update is a summary of business or property income and expenses that someone within MTD for Income Tax sends to HMRC through compatible software every three…
  • Real Time Information Real Time Information (RTI) is the way employers report payroll to HMRC under PAYE.
  • Registered office address A registered office address is a company's official address on the Companies House register, where Companies House, HMRC and others send formal post…
  • Retained earnings Retained earnings are the profits a company has built up since it started, after Corporation Tax, less all the dividends it has paid.
  • SA302 An SA302 is HMRC's tax calculation for a single tax year, showing the income declared on a Self Assessment return and the Income Tax worked out on it.
  • Section 24 Section 24 is the common name for the rule that stops individual landlords deducting mortgage interest and other finance costs from residential rental income.
  • Section 455 tax Section 455 tax (s455) is a temporary charge, paid like Corporation Tax, on close company loans to participators, usually director-shareholders…
  • Self Assessment Self Assessment is the system HM Revenue and Customs (HMRC) uses to collect Income Tax that is not taken automatically, for example through PAYE.
  • Share capital Share capital is the amount shareholders have paid, or agreed to pay, a company for their shares, recorded at the shares' nominal (face) value.
  • SIC code A SIC (Standard Industrial Classification) code is a five-digit code that describes what a company does.
  • Small company accounts Small company accounts are annual accounts prepared under the small companies regime, normally using the accounting standard FRS 102 Section 1A.
  • Small profits rate The small profits rate is the 19% rate of Corporation Tax for companies with profits of £50,000 or less in a 12-month accounting period.
  • Taxable total profits Taxable total profits are the profits on which a UK company pays Corporation Tax for an accounting period.
  • Time to Pay arrangement A Time to Pay arrangement is a payment plan agreed with HM Revenue and Customs (HMRC) that lets a business or individual pay an overdue tax bill…
  • Total exemption full accounts "Total exemption full" is the label Companies House shows in a company's filing history when a small company has filed full accounts…
  • Trading allowance The trading allowance is a £1,000 tax-free allowance each tax year for income from self-employment, casual work and side hustles…
  • Unique Taxpayer Reference (UTR) A Unique Taxpayer Reference (UTR) is the 10-digit number HM Revenue and Customs (HMRC) gives each taxpayer.
  • Unlawful dividend An unlawful dividend (often called an illegal dividend) is a dividend a limited company pays when it does not have enough profits available for distribution to cover it.
  • VAT penalty points VAT penalty points are HMRC's points-based system for late VAT returns, used for accounting periods starting on or after 1 January 2023.
  • VAT registration threshold The VAT registration threshold is the level of VAT-taxable turnover at which a UK business must register for VAT with HMRC. It is £90,000.
  • VAT return A VAT return is the report a VAT-registered business sends to HMRC, usually every three months, showing how much VAT it charged on sales (output VAT)…
  • VAT reverse charge The VAT reverse charge is a rule that makes the customer, not the supplier, account for VAT on certain supplies.
  • Voluntary strike-off Voluntary strike-off is the way directors close a limited company they no longer need, by applying to Companies House on form DS01 (£13 online)…
  • WebFiling WebFiling is Companies House's online service for filing company information without buying software.

Guides & blog

Plain-English guides written by our chartered team.