Holding company accountants

Accountants for UK holding company structures, group accounts, intercompany balances, dividends up the chain, substantial shareholding exemption and associated company thresholds.

• Holding company and subsidiary accounts, with group reporting where required

• Intercompany loan accounts and recharges documented rather than assumed

• Dividend flows from trading subsidiaries to the holding company

• Associated company review, because the corporation tax thresholds are divided between them

• Group VAT registration assessment and, where useful, the application

• Share for share exchanges and reorganisations, with clearance where appropriate

Dividends between UK companies are generally exempt from corporation tax, which is why profits are often moved up to a holding company before being reinvested or held. Extracting from the holding company to you personally is still a taxable dividend in your own hands.

The corporation tax thresholds of £50,000 and £250,000 are divided by the number of associated companies. A holding company with three trading subsidiaries gives each company a £12,500 lower limit, so marginal relief and the 25% rate bite far earlier than in a standalone company.

Substantial shareholding exemption can exempt the gain when a trading subsidiary is sold, broadly where at least 10% has been held for twelve months in the six years before disposal and the trading conditions are met. Getting the structure in place long before a sale matters, because the clock is part of the test.

Thresholds, rates and deadlines quoted here reflect the 2026/27 UK position. Check current GOV.UK guidance, or ask us, before you rely on them for your own company.

We start by looking at the last filed accounts, your current records and your filing dates, then confirm a fixed scope and fee in writing.

Once the work is live you get reminders ahead of each deadline, a named person to ask questions, and a plain-English summary when the figures are ready, not a PDF with no explanation.