Knowledge hub
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.
33 guides
Choosing a structure, incorporating, banking, registering for tax and getting the first year set up properly.
What a limited company is and how it works: separate legal entity, directors, shareholders, PSCs, limited liability, Corporation Tax, filings and paying yourself.
Company formation · 2026Step-by-step: how to set up a limited company in England in 2026 — name, registered office and email, directors, shareholders, PSCs, identity verification and HMRC.
Business structures · 2026UK business structures compared: sole trader, partnership, LLP, limited company and CIC — liability, tax, filing, privacy and when each fits.
Limited company guideA 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 guideHow 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 guideHow a UK limited liability partnership works, members and designated members, the LLP agreement, filing obligations, how LLPs are taxed and who they suit.
Business structures · 2026Partnership vs limited company in 2026: liability, tax on profits, profit extraction, filing, LLPs, and how the choice differs for property investors.
Limited company guideLtd 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 guideHow 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 guideHow 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 guideA side by side comparison of community interest companies and charities on tax, funding, regulation, paying directors, setup speed and control.
Group structures · 2026UK holding company structures explained: how to form a holding company, share-for-share exchanges, dividends between companies, SSE, group relief and costs.
Limited company guideHow 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 guideWhy a company needs its own account, what to look for, and how it affects your bookkeeping.
Limited company guideEverything 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 guideWhat overseas founders need to know about UK limited companies, residency, identity verification, tax residence, banking, VAT and permanent establishment.
Non-resident directors hubRunning a UK company from abroad: directorship rules, registered office, banking, self assessment, dividends, PAYE on fees, tax residence, permanent.
Limited company guideWhat to ask, what fees usually cover, and how switching accountants actually works.
Limited company guideThere 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 guideHow your year end is set, when to change it, and what a change does to your deadlines.
Limited company guideRegistering as an employer, running RTI payroll and meeting pension duties.
Limited company guideWhen a company must register for VAT, when to do it voluntarily, and which scheme to choose.
Limited company guideWhat MTD requires from VAT-registered companies and directors, and what is coming next.
Limited company guideWho must verify their identity at Companies House, the three routes available, what happens if you miss it and how overseas directors verify without a UK passport.
Limited company guideHow UK company name rules actually work: same-as rules, sensitive and restricted words, permitted characters, trade mark risk and what to check before you incorporate.
Limited company guideWhat counts as an appropriate registered office address, why PO boxes no longer work, who can see the address, and the registered email address every company must now keep.
Limited company guideWhat a SIC code is, how many you can have, what happens if it is wrong, and how the code you choose affects banking, insurance and how Companies House classifies you.
Limited company guideHow to set up share capital at incorporation: ordinary versus alphabet shares, founder splits, vesting, nominal values, and the traps that make a later investment round painful.
Limited company guideWhen a UK limited company needs a shareholders' agreement, what it should cover, how it differs from the articles, and the clauses that matter most in a founder dispute.
Limited company guideWhat the model articles do and do not cover, the situations where bespoke articles are necessary, and how to amend articles properly.
Limited company guideRunning a side company while employed: employment contract restrictions, how PAYE and dividends interact, National Insurance, Self Assessment and when to tell HMRC.
Limited company guideWhen a new company must register for corporation tax, where the UTR comes from, what to do if the letter never arrived, and how the registration sets your accounting periods.
Limited company guideHow a limited company claims costs paid before it started trading or before it existed, the seven-year rule, VAT on pre-registration purchases and how to record the reimbursement.
48 guides
Bookkeeping, VAT, payroll, expenses and paying yourself as a director through the year.
What a limited company can and cannot deduct, with the areas HMRC looks at most closely.
Director pay and tax · 2026/27How limited company directors combine salary and dividends in 2026/27: personal allowance, employer NIC, Employment Allowance, dividend rates and worked examples.
Limited company guideSalary, 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 pay and tax · 2026/27How a director's loan account works in 2026/27: overdrawn balances, the 35.75% section 455 charge, 30-day bed-and-breakfasting rule, benefit in kind and write-offs.
Director tax guideS455 tax explained for overdrawn director's loans, including the 35.75% charge, nine month deadline, benefit in kind rules and repayment relief.
VAT for limited companies · 2026How VAT works for UK limited companies in 2026: the £90,000 threshold, voluntary registration, rates, input VAT, schemes, MTD returns, deadlines and penalties.
Payroll & employment hubSetting up PAYE, employer National Insurance rates, the Employment Allowance, auto-enrolment duties, P11Ds, payrolling benefits and IR35 for personal.
Limited company tax guideLimited company taxes explained, including Corporation Tax, VAT, PAYE, employer National Insurance, dividend tax, business rates and tax on company cars.
Limited company guideWhat 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 Land Tax for limited companies buying residential property in England, including higher rates, the £500,000 corporate rate, reliefs and ATED.
Limited company guideWorked 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 guideReal 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 costs explained, from annual-only filing to monthly packages, including what affects fees, hidden extras and how to compare quotes.
Limited company guideWhat 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 hubWhat 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 for mortgage applications, income projections, certified income letters, visa references and confirming director investment for.
Sector specialists hubHow accounting differs for dentists, SaaS and tech startups, ecommerce sellers, construction and CIS businesses, property investors and independent local.
Limited company guideEmployees, contractors, overseas hires, employer of record and equity, the tax and payroll consequences of each, before you make the offer.
Self assessment & personal tax hubWho must file a Self Assessment return, returns for contractors, consultants and dentists, CIS refunds, rental income, dual-country returns and appealing.
Limited company guideLLP taxation explained: transparency, profit allocation, member income tax and National Insurance, basis period reform, corporate members and salaried member rules.
Limited company guideThe 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 guideWhat goes into CIC accounts, how grant and trading income are treated, restricted fund tracking, corporation tax and the filing package Companies House expects.
CIC compliance · 2026The CIC34 report explained: what to include, community benefit, stakeholder consultation, director pay, asset transfers, filing with accounts and common mistakes.
Limited company guideWhen 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 hubAnswers on statutory accounts, micro-entity and small company thresholds, Companies House deadlines, late filing penalties, audit and what accounts cost to.
Director pay and tax · 2026/27How dividend tax works for limited company directors in 2026/27: £500 allowance, 10.75%, 35.75% and 39.35% rates, band stacking, payment dates and examples.
Limited company guideThe paperwork behind a legal dividend: checking distributable reserves, the board minute, the dividend voucher, interim versus final dividends and what HMRC looks for.
Limited company guideHow the £500 dividend allowance and £12,570 personal allowance interact for company directors, the £100,000 taper, and how to sequence salary and dividends across a tax year.
Limited company guideWhy a company pension contribution usually beats salary and dividends for directors, the £60,000 annual allowance, carry forward, the wholly and exclusively test and the practical steps.
Limited company guideWhy a single-director company with no other employees cannot claim the Employment Allowance, when a second employee changes that, and what it is worth in 2026/27.
Limited company guideHow the VAT Flat Rate Scheme works, the limited cost trader rate of 16.5%, when the scheme still wins, and how to compare it with standard VAT accounting for your company.
Limited company guideHow the off-payroll rules work for a personal service company: who decides status, what happens inside IR35, the small client exemption and how to evidence outside-IR35 working.
Company records · 2026The PSC register explained: who counts as a person with significant control, the five conditions, relevant legal entities, update deadlines and identity verification.
Limited company guideThe £6 a week flat rate, the proportional calculation, rental licence agreements between a director and their company, and what HMRC accepts as evidence.
Limited company guideHow company car tax works, why electric vehicles change the arithmetic, approved mileage rates for using your own car, and how to decide which route costs less.
Limited company guideThe mobile phone exemption, how to buy laptops and equipment tax efficiently, broadband, software subscriptions and the trap of paying a personal contract from the business account.
Limited company guideThe £50 trivial benefit rule and the £300 director cap, the £150 annual function exemption, long service awards and the conditions that make each one work.
Limited company guideWhat counts as business travel, the 24-month rule for temporary workplaces, subsistence and benchmark rates, overnight accommodation and overseas trips.
Limited company guideWhy a limited company's money is not yours, what goes wrong when accounts are mixed, how the director's loan account works, and the practical system that prevents the problem.
Limited company guideThe Companies House filings and internal paperwork for appointing and removing directors, issuing and transferring shares, stamp duty, and the identity verification requirement.
Limited company guideWhat a confirmation statement is, what it confirms, when it is due, the £50 filing fee, and how it replaced the annual return in 2016.
Limited company guideA timeline of Companies House reforms under ECCTA: identity verification, registered email, CS01 digital fee changes, and software-only accounts from 2028.
Limited company guideThe size thresholds for micro-entity status, what a micro-entity must file at Companies House and HMRC, and how the rules are changing from April 2028.
Limited company guideA step-by-step walkthrough of filing micro-entity accounts at Companies House, from gathering records and checking qualification through to submission and confirmation.
Limited company guideEvery heading on a micro-entity balance sheet explained, from called-up share capital not paid through to capital and reserves, plus the statutory statements and notes required.
Limited company guideA practical limited company year-end checklist covering records, balance sheet items, deadlines and filings, plus a free printable download.
Limited company accountants hubDirect answers on what limited company accountants do, what they cost, what packages include, switching mid-year, online working, qualifications and late filing.
Property VAT · 2026When VAT applies to property companies: exempt residential lets, commercial property and the option to tax, new builds, conversions, short lets and partial exemption.
16 guides
Management reporting, cash flow, hiring, funding, R&D relief and share schemes.
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 guideWhy cash received up front is not profit, how deferred income schedules work, and what it means for tax, runway and reported growth.
Limited company guideThe 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 guideHow SEIS and EIS work for UK startups, limits, conditions, advance assurance, the order of events, and the mistakes that disqualify a round.
Limited company guideHow to give employees equity through an EMI scheme, eligibility, valuation, the 92-day notification, exercise, leavers and the tax outcome.
Limited company guideHow 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 guideARR, MRR, gross margin, CAC payback, net revenue retention, burn multiple and runway, defined properly, and tied back to your accounts.
Limited company guideCAC, payback, LTV, contribution margin, net revenue retention and burn multiple, how each is calculated from the ledger, and where dashboards mislead.
Limited company guideBookkeeper, finance manager, financial controller or fractional CFO, which role you actually need, when, and what it should cost.
Limited company guideHow convertible instruments are accounted for, how they interact with SEIS and EIS, and what to check before signing an advance subscription agreement.
Limited company guidePractical 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 guideStatutory audit thresholds, investor-imposed audits, what auditors test in a startup, and how to make the first audit cheap rather than painful.
Limited company guideWhen to outsource finance, what it costs against hiring, which controls you must keep, and how to hand over cleanly later.
Limited company guideHow the £1m Annual Investment Allowance and full expensing work, which assets qualify, how they interact with the 19% and 25% corporation tax rates, and timing the purchase.
Limited company guideGovernment-backed funding routes for UK limited companies: Start Up Loans, Innovate UK grants, the British Business Bank programmes, and how each is treated in the accounts and for tax.
Limited company guideWhat a limited company must do before and after its first hire: PAYE registration, right to work checks, contracts, auto-enrolment duties, employer National Insurance and insurance.
18 guides
Annual accounts, the CT600, corporation tax and the confirmation statement.
Every recurring Companies House and HMRC deadline a UK limited company needs in the calendar.
Limited company guideWhat happens in a new company's first accounting period, and the dates that apply.
Limited company guideCT600 filing dates, payment dates, penalties and what to do if you cannot pay on time.
Limited company guideHow corporation tax is calculated for a small UK company, from accounting profit to tax due.
Corporation tax hubCorporation tax rates, marginal relief between £50,000 and £250,000, payment and filing deadlines, allowable expenses, capital allowances, R&D relief and.
Corporation Tax guideWhat a CT600 company tax return contains, who must file, the 12 month deadline, required accounts and computations, penalties and common mistakes.
Corporation Tax guideCurrent UK Corporation Tax rates explained, including the 19% small profits rate, 25% main rate, marginal relief and associated company rules.
Corporation Tax guideA 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 safely, find the correct 17 character reference, choose a payment method and avoid allocating tax to the wrong period.
Limited company guideWhat micro-entity accounts are, who can use them, and what they contain under FRS 105.
Limited company guideThe turnover, balance sheet and employee limits that decide whether a company is a micro-entity.
Limited company guideA practical order of work for preparing FRS 105 accounts for a small limited company.
Limited company guideFiling FRS 105 accounts with Companies House and the company tax return with HMRC.
Limited company guideHow FRS 105 micro-entity accounts differ from small company and abridged accounts.
Limited company guideWhat the confirmation statement confirms, when it is due, and how to avoid strike-off action.
Limited company guideWhat statutory accounts are, who they must be filed with, how they differ from management accounts, and how the year end affects the deadline.
Limited company guideA worked, fictional example of micro-entity accounts, the FRS 105 balance sheet format, the notes required, and who qualifies as a micro-entity.
Limited company guideEvery recurring UK limited company deadline in one place: accounts, first accounts, confirmation statement, corporation tax payment, CT600, plus PAYE and VAT.
7 guides
Late accounts, penalties, HMRC letters, unpaid tax and disclosures.
Companies House late filing penalties for private companies, from £150 to £1,500, repeat offence rules, appeals and practical next steps.
Limited company guideWhat Companies House and HMRC charge for late accounts, returns, VAT and payroll, and how to appeal.
Corporation Tax guideLate Corporation Tax explained, including HMRC interest, CT600 penalties, Time to Pay, debt recovery and the practical steps directors should take.
Limited company guideHow 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 guideForeign 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 hubConfirmation statements, people with significant control, Companies House identity verification, Authorised Corporate Service Providers, statutory registers.
Limited company guideWhat makes a dividend unlawful, the consequences for directors and shareholders, how HMRC treats the payment, and how to correct an overdrawn position.
6 guides
Dormancy, strike-off, final accounts and the last corporation tax return.
Dormant limited company requirements explained, including dormant accounts, confirmation statements, Corporation Tax status, allowable transactions and penalties.
Limited company guideWhat dormant means, what still has to be filed, and how to keep a company dormant properly.
Closing down & dormancy hubMaking a company dormant, dormant filings, striking off, members' voluntary liquidation, Business Asset Disposal Relief and whether an MVL beats a strike.
Incorporation · 2026When to switch from sole trader to limited company in 2026: profit levels, tax comparison, incorporation steps, asset transfers, VAT, contracts and reliefs.
Limited company guideHow voluntary strike-off works, the conditions that must be met, the three-month trading rule, dealing with remaining assets, objections and the risk of restoration.
Limited company guideWhen an MVL beats a strike-off, how the liquidator process works, Business Asset Disposal Relief at 18% on up to £1m, and the targeted anti-avoidance rule on winding up.
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