Knowledge hub
Limited company guides
Clear UK guides covering formation, day-to-day running, growth, year-end filing, penalties and closing a company down. Grouped by where your company is right now.
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Starting a company
Choosing a structure, incorporating, banking, registering for tax and getting the first year set up properly.
What is a limited company? A UK director's guide
What a UK limited company is, how it differs from you personally, what directors and shareholders actually do, and every filing a company must make each year.
Company formation hubUK company formation: questions answered
Setting up a limited company, incorporation timescales, sole trader comparison, shares and share classes, registered office rules, SIC codes, name changes.
Limited company guideTypes of business structure in the UK compared
Sole trader, partnership, LLP, limited company, company limited by guarantee, CIC and charity compared on tax, liability, filing and who each one suits.
Limited company guideSole trader vs limited company: which is better in 2026/27?
A straight comparison of sole trader and limited company for UK business owners, tax, liability, credibility, admin and the profit level where incorporating starts to pay.
Limited company guideLLP vs limited company: tax, liability and which to choose
How an LLP compares with a limited company on tax, profit extraction, liability, filing and privacy, and which structure suits professional firms and property ventures.
Limited company guideWhat is an LLP? Limited liability partnerships explained
How a UK limited liability partnership works, members and designated members, the LLP agreement, filing obligations, how LLPs are taxed and who they suit.
Limited company guidePartnership vs limited company: tax, liability and control
General partnerships compared with limited companies on personal liability, taxation of profit shares, filing obligations, credibility and bringing in new owners.
Limited company guidePrivate limited company vs public limited company
Ltd against PLC compared on share capital, offering shares to the public, audit, company secretary, filing deadlines and when re-registering is worth it.
Limited company guideCompany limited by guarantee explained
How a company limited by guarantee works, members and guarantees instead of shares, who uses the structure, how it is taxed and what it must file.
Limited company guideWhat is a community interest company (CIC)?
How a CIC works, the community interest test, the asset lock, the dividend cap, the annual CIC 34 report and how CICs are taxed compared with charities.
Limited company guideCIC vs charity: which structure should you choose?
A side by side comparison of community interest companies and charities on tax, funding, regulation, paying directors, setup speed and control.
Limited company guideHolding company structure in the UK: how and when to use one
When a UK holding company is worth setting up, how dividends flow up tax free, associated company thresholds, substantial shareholding exemption and share for share exchanges.
Limited company guideSPV limited company for property: a landlord's guide
How property SPVs work, why landlords use them, the right SIC code, lender expectations, stamp duty and ATED, and when incorporating a portfolio actually pays.
Limited company guideLimited company bank accounts
Why a company needs its own account, what to look for, and how it affects your bookkeeping.
Limited company guideStartup accounting checklist: your first 12 months
Everything a new UK limited company must do in year one, registrations, records, deadlines, reliefs and the decisions that are expensive to change later.
Limited company guideSetting up a UK company as a non-resident founder
What overseas founders need to know about UK limited companies, residency, identity verification, tax residence, banking, VAT and permanent establishment.
Non-resident directors hubNon-resident directors and overseas owners: questions answered
Running a UK company from abroad: directorship rules, registered office, banking, self assessment, dividends, PAYE on fees, tax residence, permanent.
Limited company guideHow to choose a limited company accountant
What to ask, what fees usually cover, and how switching accountants actually works.
Limited company guideDo I need an accountant for my limited company?
There is no legal requirement to appoint an accountant for a UK limited company. Here is what you must do yourself, where directors get caught out, and when the fee pays for itself.
Limited company guideAccounting reference dates
How your year end is set, when to change it, and what a change does to your deadlines.
Limited company guidePayroll setup for a limited company
Registering as an employer, running RTI payroll and meeting pension duties.
Limited company guideVAT registration
When a company must register for VAT, when to do it voluntarily, and which scheme to choose.
Limited company guideMaking Tax Digital
What MTD requires from VAT-registered companies and directors, and what is coming next.
26 guides
Running a company
Bookkeeping, VAT, payroll, expenses and paying yourself as a director through the year.
Allowable expenses for limited companies
What a limited company can and cannot deduct, with the areas HMRC looks at most closely.
Limited company guideDirector salary and dividends
How directors of small companies are usually paid, and the numbers behind the decision.
Directors, salary & dividends hubDirector salary and dividends: questions answered
The most tax-efficient director salary, dividend rates and allowances, illegal dividends, director's loan accounts and s455, pensions, spouse salaries and.
Limited company guideHow founders should pay themselves in 2026/27
Salary, dividends, loans and equity for UK limited company directors, the thresholds, the trade-offs, and what changes when you are loss-making or funded.
Director tax guideDirector's loan account: complete guide
Director's loan accounts explained, including credit and overdrawn balances, s455 tax, beneficial loans, dividends, write offs and bookkeeping records.
Director tax guideS455 tax explained: director's loan account tax
S455 tax explained for overdrawn director's loans, including the 35.75% charge, nine month deadline, benefit in kind rules and repayment relief.
VAT hubVAT for limited companies: questions answered
VAT registration and deregistration thresholds, the Flat Rate Scheme and limited cost traders, cash accounting, overseas and digital services, reverse.
Payroll & employment hubPayroll and employment: questions answered
Setting up PAYE, employer National Insurance rates, the Employment Allowance, auto-enrolment duties, P11Ds, payrolling benefits and IR35 for personal.
Limited company tax guideHow much tax does a limited company pay?
Limited company taxes explained, including Corporation Tax, VAT, PAYE, employer National Insurance, dividend tax, business rates and tax on company cars.
Limited company guideTax for people earning online: Etsy, eBay, Amazon and beyond
What UK sellers and creators owe on marketplace income, when platform reporting reaches HMRC, when to register for VAT and when a limited company starts to pay.
Company property tax guideStamp Duty for limited companies buying property
Stamp Duty Land Tax for limited companies buying residential property in England, including higher rates, the £500,000 corporate rate, reliefs and ATED.
Limited company guideProperty tax cases: where the tax bill came down
Worked landlord cases, a Let Property Campaign disclosure, undeclared overseas rent and an incorporation review, showing where the tax, penalties and interest were reduced and why.
Limited company guideHow much does an accountant cost for a limited company?
Real UK price ranges for limited company accountants in 2026/27, what each fee level includes, what is usually excluded and how to compare quotes properly.
Accountancy fees guideLimited company accounts cost: what should you pay?
Limited company accounts costs explained, from annual-only filing to monthly packages, including what affects fees, hidden extras and how to compare quotes.
Limited company guideHow much does a startup accountant cost in the UK?
What UK startups actually pay for accounting in 2026/27, what should be included in a fixed fee, and which services are usually quoted separately.
Fees, packages & switching hubAccountant fees, packages and switching: questions answered
What a limited company accountant costs, what a fixed monthly fee includes and excludes, dormant and group company pricing, VAT on fees and how to change.
Certificates & references hubAccountant certificates and references: questions answered
Accountant certificates for mortgage applications, income projections, certified income letters, visa references and confirming director investment for.
Sector specialists hubAccountants by sector: questions answered
How accounting differs for dentists, SaaS and tech startups, ecommerce sellers, construction and CIS businesses, property investors and independent local.
Limited company guideHiring a remote team through a UK limited company
Employees, contractors, overseas hires, employer of record and equity, the tax and payroll consequences of each, before you make the offer.
Self assessment & personal tax hubSelf assessment and personal tax: questions answered
Who must file a Self Assessment return, returns for contractors, consultants and dentists, CIS refunds, rental income, dual-country returns and appealing.
Limited company guideHow are LLPs taxed in the UK?
LLP taxation explained: transparency, profit allocation, member income tax and National Insurance, basis period reform, corporate members and salaried member rules.
Limited company guideSalaried member rules for LLPs explained
The three salaried member conditions, how fixed-share members get caught, the capital contribution route out, and what the PAYE exposure costs an LLP.
Limited company guideCommunity interest company accounts explained
What goes into CIC accounts, how grant and trading income are treated, restricted fund tracking, corporation tax and the filing package Companies House expects.
Limited company guideThe CIC 34 report: what to file and how to write it
A practical guide to the community interest report, what each section must cover, the fee and deadline, and the mistakes that get a CIC filing rejected.
Limited company guideIndependent examination of charity accounts
When a charity needs an independent examination rather than an audit, what the examiner checks, who is eligible to act and what the trustees must provide.
Accounts & filing hubLimited company accounts and filing: every question answered
Answers on statutory accounts, micro-entity and small company thresholds, Companies House deadlines, late filing penalties, audit and what accounts cost to.
13 guides
Growing a company
Management reporting, cash flow, hiring, funding, R&D relief and share schemes.
Revenue recognition explained for UK limited companies
When revenue is earned rather than invoiced, how deferred and accrued income work, and what FRS 102 and IFRS 15 require of a growing UK company.
Limited company guideDeferred revenue explained for SaaS founders
Why cash received up front is not profit, how deferred income schedules work, and what it means for tax, runway and reported growth.
Limited company guideWhen should a startup hire a fractional CFO?
The triggers that mean a UK startup needs senior finance help, what a fractional or virtual CFO delivers, and how it compares to a full-time hire.
Limited company guideSEIS and EIS: a founder's guide
How SEIS and EIS work for UK startups, limits, conditions, advance assurance, the order of events, and the mistakes that disqualify a round.
Limited company guideEMI share options: a practical guide for UK startups
How to give employees equity through an EMI scheme, eligibility, valuation, the 92-day notification, exercise, leavers and the tax outcome.
Limited company guideR&D tax relief: the merged scheme explained
How the merged R&D expenditure credit scheme works, the enhanced support for R&D-intensive SMEs, the notification traps and what HMRC now checks.
Limited company guideThe startup metrics UK founders should actually track
ARR, MRR, gross margin, CAC payback, net revenue retention, burn multiple and runway, defined properly, and tied back to your accounts.
Limited company guideThe go-to-market numbers founders should actually track
CAC, payback, LTV, contribution margin, net revenue retention and burn multiple, how each is calculated from the ledger, and where dashboards mislead.
Limited company guideHiring your first finance person in a UK startup
Bookkeeper, finance manager, financial controller or fractional CFO, which role you actually need, when, and what it should cost.
Limited company guideConvertible notes, SAFEs and ASAs for UK founders
How convertible instruments are accounted for, how they interact with SEIS and EIS, and what to check before signing an advance subscription agreement.
Limited company guideCash flow management for UK startups
Practical cash control for early-stage companies, forecasting, tax reserves, payment terms, VAT timing and the levers that extend runway without cutting the team.
Limited company guideWhen does a UK startup need an audit, and how to be ready
Statutory audit thresholds, investor-imposed audits, what auditors test in a startup, and how to make the first audit cheap rather than painful.
Limited company guideOutsourcing your finance function: a founder's guide
When to outsource finance, what it costs against hiring, which controls you must keep, and how to hand over cleanly later.
16 guides
Year end and filing
Annual accounts, the CT600, corporation tax and the confirmation statement.
Annual filing deadlines
Every recurring Companies House and HMRC deadline a UK limited company needs in the calendar.
Limited company guideFirst-year company accounts
What happens in a new company's first accounting period, and the dates that apply.
Limited company guideCompany Tax Return deadlines
CT600 filing dates, payment dates, penalties and what to do if you cannot pay on time.
Limited company guideCorporation tax basics
How corporation tax is calculated for a small UK company, from accounting profit to tax due.
Corporation tax hubCorporation tax for limited companies: questions answered
Corporation tax rates, marginal relief between £50,000 and £250,000, payment and filing deadlines, allowable expenses, capital allowances, R&D relief and.
Company deadline guideCorporation Tax deadlines: when does a company pay?
Corporation Tax payment and CT600 deadlines explained with examples, first year rules, quarterly instalments, weekends and separate Companies House dates.
Corporation Tax guideCT600: what is a Corporation Tax return?
What a CT600 company tax return contains, who must file, the 12 month deadline, required accounts and computations, penalties and common mistakes.
Corporation Tax guideUK Corporation Tax rates: current rates explained
Current UK Corporation Tax rates explained, including the 19% small profits rate, 25% main rate, marginal relief and associated company rules.
Corporation Tax guideHMRC Corporation Tax: complete guide for limited companies
A complete HMRC Corporation Tax guide for limited companies, covering registration, taxable profits, rates, records, payment, CT600 filing and corrections.
Corporation Tax guideHow to pay Corporation Tax to HMRC
How to pay Corporation Tax to HMRC safely, find the correct 17 character reference, choose a payment method and avoid allocating tax to the wrong period.
Limited company guideMicro-entity accounts explained
What micro-entity accounts are, who can use them, and what they contain under FRS 105.
Limited company guideMicro-entity eligibility thresholds
The turnover, balance sheet and employee limits that decide whether a company is a micro-entity.
Limited company guideHow to prepare micro-entity accounts
A practical order of work for preparing FRS 105 accounts for a small limited company.
Limited company guideHow to file micro-entity accounts
Filing FRS 105 accounts with Companies House and the company tax return with HMRC.
Limited company guideMicro-entity vs abridged accounts
How FRS 105 micro-entity accounts differ from small company and abridged accounts.
Limited company guideConfirmation statement guide
What the confirmation statement confirms, when it is due, and how to avoid strike-off action.
6 guides
When something has gone wrong
Late accounts, penalties, HMRC letters, unpaid tax and disclosures.
Companies House late filing penalties: full guide
Companies House late filing penalties for private companies, from £150 to £1,500, repeat offence rules, appeals and practical next steps.
Limited company guideLate filing penalties
What Companies House and HMRC charge for late accounts, returns, VAT and payroll, and how to appeal.
Corporation Tax guideWhat happens if you pay Corporation Tax late?
Late Corporation Tax explained, including HMRC interest, CT600 penalties, Time to Pay, debt recovery and the practical steps directors should take.
Limited company guideThe Let Property Campaign explained for landlords
How HMRC's Let Property Campaign works: who it covers, how far back it goes, what the penalties are and the 90-day timetable once you notify.
Limited company guideDisclosing overseas income and gains to HMRC
Foreign rent, dividends, interest and gains: how the Worldwide Disclosure Facility works, why nudge letters arrive and how double taxation relief limits the bill.
Compliance & ECCTA hubCompanies House compliance and ECCTA: questions answered
Confirmation statements, people with significant control, Companies House identity verification, Authorised Corporate Service Providers, statutory registers.
3 guides
Pausing or closing down
Dormancy, strike-off, final accounts and the last corporation tax return.
Dormant limited company: accounts, tax and filing guide
Dormant limited company requirements explained, including dormant accounts, confirmation statements, Corporation Tax status, allowable transactions and penalties.
Limited company guideDormant company accounts
What dormant means, what still has to be filed, and how to keep a company dormant properly.
Closing down & dormancy hubClosing or pausing a limited company: questions answered
Making a company dormant, dormant filings, striking off, members' voluntary liquidation, Business Asset Disposal Relief and whether an MVL beats a strike.