Filed and administered under:
- Making Tax Digital compliant filing
- Registered office and Companies House filing
Full-Cycle Compliance for UK Limited Companies
We act for UK limited companies across the full statutory compliance cycle — corporation tax, VAT, payroll and annual filing at Companies House. The work is delivered by the same team that handles our special situations mandate, which means we are equally comfortable with a clean set of books and with a company two years behind on its returns.
Where a company is in arrears, the compliance position and the creditor position are one problem. Unfiled returns attract determinations and penalties, and an unfiled return removes any realistic basis for negotiating with HMRC. Bringing the filings current is normally the first step, not the last.
- Corporation tax — CT600 preparation and filing, tax computations and capital allowances. The small profits rate of 19% applies below £50,000 of taxable profit and the main rate of 25% above £250,000, with marginal relief between the two.
- VAT — registration, scheme selection and quarterly returns filed under Making Tax Digital. Registration is compulsory once taxable turnover passes £90,000 on a rolling twelve-month basis; deregistration is available below £88,000.
- PAYE and National Insurance — scheme registration, payroll operation, Full Payment Submissions filed on or before each payment date, Employer Payment Summaries, and P60 and P11D production.
- Dividends and director remuneration — distributable reserves tested before declaration, board minutes and vouchers prepared, and the salary–dividend split modelled. From April 2026 dividend income is taxed at 10.75% at the ordinary rate and 35.75% at the upper rate, with the additional rate held at 39.35% and the dividend allowance at £500.
- Deferrals and Time to Pay — negotiation of Time to Pay arrangements with HMRC, reinstatement of arrangements that have lapsed, and deferred tax recognised and disclosed correctly in the statutory accounts.
- Statutory accounts and Companies House — annual accounts under FRS 102 or FRS 105, confirmation statements, and the register maintenance and filings that follow a change of officer, share capital or registered office.
Rates and thresholds stated on this page apply for the 2026/27 tax year.
The Compliance Obligations We Handle
Corporation Tax and CT600 Filing
VAT Registration, Schemes and Returns
PAYE, National Insurance and Payroll
Dividends and Director Remuneration
Time to Pay and Deferred Liabilities
Statutory Accounts and Companies House
Request a Review of Your Filing Position
Where a Company Is Already in Arrears
An HMRC balance behaves differently from a trade creditor. Interest accrues from the due date, penalties escalate on a fixed schedule, and enforcement — distraint, a winding-up petition, or a personal liability notice where the conduct warrants it — follows a process that is largely automatic once triggered. The sequence below is how a company is brought back into order.
Filings Brought Current
Outstanding VAT, PAYE, National Insurance and corporation tax returns prepared and filed
Determinations Displaced
Officer’s assessments and determinations replaced by the company’s own figures
Penalties Reviewed
Penalty and interest positions examined, with appeals made where there is a reasonable excuse
Time to Pay Agreed
A proposal HMRC will accept, built from figures the company can actually service
Capability
Compliance and company disposals sit in the same team. Where the figures show a liability the business cannot service from trading cash flow — an unsustainable dividend policy, an overdrawn director’s loan account, or arrears no Time to Pay arrangement will cover — we say so, and set out the alternatives, including a sale of the company and the formal insolvency routes.
Company Obligations Only
Our compliance work is carried out for the company. It does not extend to personal tax affairs unconnected with it — personal self-assessment beyond remuneration and dividends drawn from the company, personal loans, personal credit, or council tax.