Filing is the obligation
Bookkeeping & Accounting Services in the United Kingdom
UK compliance is almost entirely filing. Accounts to Companies House, a return to HMRC, and digital records for VAT.
GCC business setup specialists
Two filings, two deadlines, two penalties
A UK company files accounts with Companies House and a Corporation Tax return with HMRC. They are separate obligations with separate deadlines and separate penalties, which is the single most common misunderstanding among first-time UK directors.
- Both filings handled, not just one
- Digital record-keeping set up correctly for VAT
- Deadlines tracked so penalties do not happen
20+
Mainland, free zone and offshore jurisdictions we file in — so the recommendation is based on your activity, not on which authority we happen to be registered with.
7,000+
Companies successfully established.
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What we run
The UK compliance cycle
What applies depends on your size, VAT position and whether you employ.
| Obligation | Filed with | Rhythm |
|---|---|---|
| Bookkeeping | Internal, supporting everything else | Monthly |
| VAT returns | HMRC, under digital record-keeping rules | Usually quarterly |
| Payroll (PAYE) | HMRC, reported in real time | Each pay run |
| Annual accounts | Companies House | Annual |
| Corporation Tax return | HMRC | Annual, on its own deadline |
| Confirmation statement | Companies House | Annual |
Filing deadlines, digital record-keeping rules and audit thresholds are set by Companies House and HMRC and change. What applies to you is confirmed in writing.
How it works
Getting the books under control
The first month establishes what exists and what is already late.
01
Position and deadlines
We review what exists, establish your accounting reference date and every filing deadline, and flag anything already overdue.
02
Set up
Bookkeeping and digital records set up to meet VAT requirements, chart of accounts built for your business, payroll established if you employ.
03
File on time
Monthly bookkeeping, VAT and payroll as they fall due, then annual accounts and the Corporation Tax return prepared and filed.
- Company number and incorporation details
- Accounting reference date
- Corporation Tax reference (UTR)
- VAT registration details, if registered
- PAYE scheme details, if employing
- Bank statements for all accounts
- Sales and purchase invoices
- Existing bookkeeping records or software
- Prior-year accounts and tax returns
- Loan and finance agreements
- Fixed asset list
- Any HMRC or Companies House correspondence
Scope
What is included, and what is not
Stated plainly, so nothing is added once the engagement starts.
Included in the service fee
- Monthly bookkeeping and reconciliation
- Digital record-keeping set up for VAT
- VAT return preparation and filing
- Payroll processing and real-time reporting
- Annual accounts prepared for Companies House
- Corporation Tax return prepared for HMRC
- Confirmation statement filing
- Deadline tracking across every obligation
Not included, quoted separately
- Companies House and HMRC fees, paid at cost
- Statutory audit where required
- Penalties arising before our engagement
- Accounting software licences
- Tax advisory and planning work
- Representation in an HMRC enquiry, quoted separately
- Company formation and changes
- Filings outside the UK
Verify independently
Official UK authorities
We file directly with these bodies on your behalf.
Companies HouseHM Revenue & Customs (HMRC)Information Commissioner’s Office (ICO)Financial Conduct Authority (FCA)Intellectual Property Office (IPO)GOV.UK
Questions
UK accounting — FAQs
Are accounts and the tax return the same filing?
No, and assuming they are is the most common mistake. Accounts go to Companies House, the Corporation Tax return goes to HMRC, and they have different deadlines and separate penalties.
What is Making Tax Digital?
HMRC’s requirement that VAT records are kept digitally and returns submitted through compatible software. If you are VAT registered it affects how you must keep records, not just how you file.
Do I need an audit?
Only above certain size thresholds. Most small companies are exempt, and we confirm where you sit rather than assuming.
What if I am already late?
Penalties escalate with delay at Companies House and HMRC applies its own. It is recoverable, and the sooner it is addressed the cheaper it is.
Can a dormant company skip filing?
No. A dormant company still files, albeit a simplified set. Dormant does not mean invisible.
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At Black Swan Business Setup Services, our mission is simple: to empower entrepreneurs and companies of all sizes to establish and expand their presence in the UAE, Oman, Saudi Arabia, Bahrain, and beyond.
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