Accountant for a limited company in the UK: accounts, CT600, VAT and payroll
We act as the accountant for your UK limited company: we keep the books and file the accounts, the CT600 and the VAT returns, in one account.
- 9 months Accounts due after the year end
- 19% to 25% Corporation Tax on company profit
- £90,000 Turnover that makes VAT registration due
What an accountant for a limited company does each month, quarter and year
Each line below has a date in your account, and one accountant handles all of them.
Every month
- Books from your sales invoices, bills and payment account statements
- Payroll, with a Full Payment Submission to HMRC on or before each payday
- Tax and National Insurance from payroll paid to HMRC by the 22nd of the next month
- A report on profit, cash and debts
Every quarter
- The VAT return under Making Tax Digital, filed and paid within 1 month and 7 days
- Corporation Tax instalments, for a company with profits above £1.5 million
Every year
- Annual accounts, prepared and filed with Companies House
- The Company Tax Return, form CT600, with the tax computation and the accounts
- Corporation Tax paid 9 months and 1 day after the accounting period
- The confirmation statement to Companies House
When something changes
- A new director or person with significant control: we file the change
- Turnover for the last 12 months passes £90,000: we register the company for VAT
- A first salary, the director's included: we register the company as an employer
What an accountant for a UK limited company costs
Our fee is set by the number of transactions, VAT, the people on payroll and the size of the accounts. Companies House fees are those in force on 10 November 2026.
Books, annual accounts, CT600 and confirmation statement, our fee
Fixed in your quoteYou get the figure in writing by the end of the next working day.
Get a quote- VAT returns under Making Tax Digital
- in your quote
- Payroll and PAYE, the director's salary included
- in your quote
- Dormant company accounts
- in your quote
- LLP accounts and the members' Self Assessment figures
- in your quote
- Confirmation statement, Companies House fee, online
- £50
- Confirmation statement, Companies House fee, paper
- £110
- Annual accounts, Companies House fee
- no fee
What clients write about Legarithm
4.8 on Google from 26 reviews.
Bookkeeping for a UK limited company: what the records hold and for how long
6 yearsWhat the books hold, and for how long
A limited company records all money in and out, its assets, its debts both ways and its stock at the year end. It also records the goods it buys and sells, with the names of buyers and sellers. Records stay for 6 years from the end of the last financial year they cover. Under Making Tax Digital a VAT-registered company keeps its VAT records digitally and files VAT returns through compatible software.
£3,000The fine for books that are not kept
HMRC can fine a company £3,000 for records it does not keep, and a director can be disqualified. We close each month, so every figure in the accounts traces back to a document in your account.
UK Corporation Tax rate in 2026: 19%, 25% and marginal relief
The rate follows the taxable profit in the tax computation, which differs from the profit in the accounts.
12 monthsReturn due 12 months after the period
The Company Tax Return, form CT600, is due 12 months after the accounting period ends, even with a loss. A period lasts 12 months at most, so a longer first set of accounts needs two returns.
9 monthsTax paid 9 months and 1 day after
The tax falls due 9 months and 1 day after the period ends, before the return. You see the figure with the draft accounts.
£1.5 millionQuarterly instalments for large profits
Profits above £1.5 million are normally paid in 4 instalments: for the calendar year 2026, on 14 July and 14 October 2026, 14 January and 14 April 2027.
1 AprilFiled through software since April 2026
HMRC closed its own online filing service on 31 March 2026. From 1 April 2026 the CT600, computation and accounts go in through commercial software, as we file.
Up to £50,000
- Corporation Tax
- 19% the small profits rate
£50,000 to £250,000
- Corporation Tax
- 25% reduced by marginal relief
Above £250,000
- Corporation Tax
- 25% the main rate
With 3 associated companies
- Corporation Tax
- Both limits divided by 4 £12,500 and £62,500
Filing deadlines and late penalties for a UK limited company
We prepare each filing for its date. The last column is what Companies House or HMRC charges.
| Filing | Due | Fee, penalty or payment date |
|---|---|---|
| Annual accounts to Companies House | 9 months after the accounting reference date; the first accounts 21 months after incorporation | No fee. Late: £150 to 1 month, £375 to 3, £750 to 6, then £1,500; doubled if late 2 years running |
| Company Tax Return, form CT600 | 12 months after the accounting period ends | £200 at 1 day, £200 more at 3 months, 10% of unpaid tax at 6 and at 12 months; £1,000 each if late 3 times running |
| VAT return and payment | 1 calendar month and 7 days after each period | A penalty point per late return; on quarterly returns, £200 at the 4th point and £200 for each late return after |
| Confirmation statement | Yearly, within 14 days after the review period | £50 online or by software, £110 on paper |
| Payroll, Full Payment Submission | On or before each payday | Tax and National Insurance paid by the 22nd of the next month, or the 19th by post |
Payroll and PAYE for a UK limited company, a sole director included
2 monthsEmployer registration before the first payday
The company registers as an employer with HMRC before its first payday, and 2 months before it at the earliest. A sole director paying only themselves registers too. We set up the payroll on the PAYE reference HMRC sends.
PaydayA Full Payment Submission each payday
On or before each payday we send HMRC a Full Payment Submission with every employee's pay and deductions. A claim for statutory pay goes in an Employer Payment Summary by the 19th.
22ndPayment to HMRC by the 22nd
Tax and National Insurance held back from salaries reach HMRC by the 22nd of the next month, or the 19th by post. Payslips and the sum to pay stand in your account first.
UK company annual accounts: small company audit exemption and dormant company accounts
Size thresholds for accounting periods that begin on or after 6 April 2025.
£15 million Turnover limit of a small company
A company is small when it meets 2 of 3 tests: turnover up to £15 million, a balance sheet up to £7.5 million, 50 employees or fewer. Its accounts need no audit unless members holding 10% ask.
£1 million Turnover limit of a micro-entity
A micro-entity meets 2 of these: turnover up to £1 million, a balance sheet up to £500,000, 10 employees or fewer. It sends Companies House its balance sheet only.
Dormant No significant transactions in the year
It files dormant accounts, a balance sheet stating so, with no audit and the usual deadline. Filing fees and money paid for shares at incorporation do not count.
UK accounting services online: your account, your accountant, your address
Receipts, invoices and statements go into your account on the Legarithm platform. A closed month shows profit and cash; an open one, the papers we still need.
The accountant who keeps your books prepares every return, answers in the account and sends nothing until you approve it.
From 1 April 2028 Companies House takes accounts only through commercial software, in iXBRL. We already file that way.
We give your company its registered office address: a physical address in the part of the UK where it is registered, such as England and Wales, as the law asks.
We help open a payment account for the company with an electronic money institution. Its statements feed the ledger each month.
For an LLP registered in the UK we prepare the accounts, the confirmation statement and each member's Self Assessment figures.
Changing accountant for your UK limited company
The books move between two deadlines, and each filing keeps its date.
- day 11
You authorise us
You sign the engagement in your account and authorise us as your agent with HMRC.
- week 12
We collect the records
We ask your current accountant for the ledger, the last accounts and CT600, the VAT returns and the payroll records.
- week 1 to 23
We check the public record
We compare the Companies House record and HMRC deadlines with the company's papers and list each filing as made, due or overdue.
- from the next deadline4
We take over
The next filing goes out from our software once you approve it. A company we register starts with no handover: company formation in the UK.
A platform where you open
and run the company online
Your whole company is in your pocket. Sign documents, check the books and write to your accountant from your phone.
Your Company Ltd
- Registration in progress
- Next deadline prepared
- Last month closed on time
- Passport copy Uploaded
- Proof of address Checked
- Company documents Sign
- Source of funds declaration Upload
You upload scans and sign the forms in the account. We keep the certificates and registers here afterwards, ready for a bank or an auditor.
The Legarithm team
We prepare your documents, check them before they are filed and keep your books.
Legal
Christina Agapiou Corporate Lawyer
Vasiliki Chatzigeorgiou Compliance Officer
Iryna Hrabovetska Associate
Anastasiia Kolomiiets Associate
Ivanna Plieshivtseva Junior Associate
Vladyslav Khamenushko Paralegal
Alisia Navrotska Paralegal
Vladyslav Syliava Paralegal
Finance and accounting
Ioannis Akritidis Accountant
Elizaveta Pytkina Accountant
Nataliia Dobrynina Accountant
Anna Kyrylova Finance specialist
Questions about Accountant for a limited company in the UK
Do I need an accountant for a limited company in the UK?
The law does not ask for one; the directors answer for every filing. Each year the company files accounts and a confirmation statement with Companies House and a CT600 with HMRC, and an accountant prepares all three.
How much does an accountant for a limited company cost?
Our fee is fixed in your quote by the transactions, VAT, payroll and the size of the accounts. Companies House charges £50 for an online confirmation statement and no fee for the accounts.
When does a UK company have to register for VAT?
When its taxable turnover for the last 12 months passes £90,000: it registers within 30 days of the end of that month. Below the threshold it can register voluntarily.
Does a dormant company file accounts and a tax return?
It files dormant accounts and a confirmation statement with Companies House every year. HMRC needs a Company Tax Return only after it sends a notice to deliver one, and we tell HMRC that the company is dormant.
Can I run the accounting of a UK company from abroad?
Yes. Each director verifies their identity online with GOV.UK One Login and gives the personal code with the next confirmation statement, and you approve every filing online. Our outsourced accounting services work the same way, and a company from our UK company formation starts on them from its first day.
How long does a UK limited company keep its records?
6 years from the end of the last financial year they cover, and longer when a transaction runs across two accounting periods or HMRC opens a compliance check. HMRC can fine a company £3,000 for records it does not keep.
Get a quote for your company in the UK
Book a 30-minute call about your company
Your consultant Vladyslav Babaiev Opens in a new tab Business Setup Specialist
- We email you the Google Meet link.
- 30 minutes, free, no obligation to order.
- After the call we email you the checklist of documents for your country.
We reply by the end of the next working day with the cost and the dates for your case. The first call is free and confidential.
Also for a company in the UK
Company formation in the UK
Companies House fee £100 online, usually registered within 24 hours
OpenLLP registration in the UK
Companies House fee £100 by software, with 2 designated members
OpenOutsourced accounting services
Books, payroll and returns for a company run from abroad
OpenThe Legarithm platform
Documents, approvals and the books of the company in one account
OpenGuides to a company in the UK
Updated 10 November 2026. Reviewed by Vladyslav Drapii, Founder.
