UK Tax, VAT MTD & Payroll Compliance Services
We run the full UK tax cycle: HMRC CT600 returns, 20% VAT MTD registration and filing, PAYE payroll, directors' self-assessment. We meet the deadlines. No HMRC penalties.
What Tax & Accounting includes in the UK
What you receive
How it works
Helpful resources
Where to register and how we differ
Tax & Accounting in the UK — frequently asked questions
Making Tax Digital (MTD) is HMRC's programme requiring businesses to keep digital records and submit tax returns via compatible software. MTD for VAT has applied to all VAT-registered businesses since April 2022 — there are no turnover exemptions. MTD for Corporation Tax has no confirmed start date — HMRC's 2025 transformation roadmap shelved it, so no CT digital-filing mandate applies for now. Non-compliance penalties apply from the first infringement; HMRC can also charge penalties for inaccurate digital records. We set compliance up turnkey.
A UK company must register for VAT when its taxable turnover exceeds £90,000 in any 12-month rolling period (2024 threshold, up from £85,000). Voluntary registration is permitted below this threshold and can be advantageous for B2B businesses reclaiming input VAT. Once registered, the company charges 20% standard-rate VAT on most UK supplies, files quarterly MTD returns, and must comply with digital record-keeping rules.
The main Corporation Tax rate is 25% on profits over £250,000 (since April 2023). The small profits rate is 19% for profits up to £50,000, with marginal relief applying between the two thresholds. Corporation Tax is payable 9 months and one day after the accounting period end. Large companies (profits over £1.5m) pay by quarterly instalments. The CT600 return must be filed within 12 months of the year-end.
UK company directors who are employees drawing a salary are subject to PAYE income tax and National Insurance contributions. Directors with personal investments or self-employment income must also file a Self-Assessment tax return (SA100) by 31 January each year. A director's loan account exceeding £10,000 at year-end is a benefit-in-kind reportable on a P11D form and may attract Section 455 tax on the company. We model the remuneration structure up front.
UK companies conducting qualifying R&D can claim relief under either the merged RDEC scheme (20% above-the-line tax credit from April 2024) or the Enhanced R&D Intensive Support (ERIS) scheme for loss-making R&D-intensive SMEs (27% payable credit). Claims are made via the CT600 return. Activities must resolve a scientific or technological uncertainty; routine software development does not qualify automatically but bespoke technical problem-solving often does.