Clear, Stress-Free Tax Support for UK Small Businesses & Directors
Running a business or working as a freelance director is hard enough without the constant worry of unexpected Corporation Tax bills, messy bookkeeping, or HMRC penalty notices. I provide calm, proactive, fixed-fee tax management.
Common Small Business Worries I Resolve
“My accounts are disorganised and I dread showing them”
“I have bags of receipts, personal and business expenses mixed up, and no clean bookkeeping.”
Completely non-judgmental guidance. I help you untangle your bank feeds and reconcile your business expenses cleanly, turning chaos into organised, compliant company filings.
“I’m terrified of an unexpected Corporation Tax shock”
“I don’t know how much to put aside for Corporation Tax, VAT, or dividends.”
I provide forward-looking tax calculations so you know your exact Corporation Tax and personal dividend liability months before the statutory payment deadline.
“Confused by IR35, VAT thresholds, and director loans?”
“I worry that drawing money from my business might trigger HMRC penalties or an enquiry.”
I guide you in plain English through director loan accounts (Section 455), VAT registration thresholds, allowable business expenses, and optimal extraction strategies.
Small Business & Director Services
- Annual Statutory Accounts & Corporation Tax (CT600): Preparation, Companies House submission, and HMRC electronic iXBRL filing (read our online CT600 filing guide).
- Director Self Assessment Returns: Coordinating your personal salary, dividend declarations, and personal allowances.
- Sole Trader & Freelance Accounts: Self Assessment catch-ups, allowable business expense optimisation, and Class 2/4 National Insurance.
- VAT Registration & Flat Rate Scheme: Advising on the £90,000 registration threshold, quarterly MTD returns, and cross-border supplies.
- International Tax Structure & Non-Resident Directors: Cross-border corporate residence, Permanent Establishment (PE) risk, and tax-efficient dividend extraction when living abroad (read our international tax structure guide).
International Tax Structure & Overseas UK Company Directors
Running a UK Limited Company While Living Abroad
Moving overseas as a founder or contractor does not automatically switch off UK Corporation Tax, and directing a UK company from abroad can trigger unexpected tax liabilities in your new country. Matthew reviews your cross-border company structure so your business and personal extractions remain watertight.
- Corporate Tax Residence & Permanent Establishment (PE): Under Section 14 CTA 2009, a UK-incorporated company is UK tax resident by default. However, making strategic decisions from overseas can create a taxable Permanent Establishment or dual corporate residence under Article 4 and Article 5 of OECD Double Taxation Treaties.
- Non-Resident Director Dividends (s.811 ITA 2007): UK dividends paid to a non-UK resident shareholder generally qualify as disregarded income with 0% UK dividend tax—provided you remain outside the UK for more than 5 full tax years.
- The 5-Year Close Company Clawback (s.401A ITTOIA 2005): If you extract dividends or write off a director loan while abroad and return to the UK within 5 full tax years, HMRC claws back and taxes those distributions in your year of return.
- Overseas Director Salary & UK Workdays: Structuring director remuneration so duties performed wholly outside the UK are relieved from UK PAYE while apportioning any UK board meetings accurately on form SA109.
Transparent Small Business Fees
Self-Employed Tax Return
Complete Self Assessment with self-employment schedules, allowable expense calculations, and tax optimisation.
- Business income & expense reconciliation
- National Insurance calculations
- Direct HMRC submission
Annual Accounts & CT600
Full year-end statutory accounts, CT600 corporation tax return, Companies House filing, and director dividend planning.
- Year-end accounts & CT600
- Companies House annual confirmation statement
- Director dividend & salary advice
- HMRC representation & agent buffer
Overdue Accounts Catch-Up
Behind on several years of company filings or facing Companies House strike-off? I bring your company up to date calmly.
- Strike-off defense & extension requests
- Multi-year reconstruction
- Penalty mitigation negotiations
Frequently Asked Questions
What is the most tax-efficient salary and dividend mix for a UK limited company director?
Most single-director companies opt for a low salary up to the Primary National Insurance threshold (or Secondary threshold if claiming the Employment Allowance) paired with dividend distributions. Dividends benefit from the £500 dividend allowance and lower tax rates (8.75% basic, 33.75% higher) compared to employment PAYE.
What should I do if my company is overdue on accounts and facing Companies House strike-off?
Act immediately. We can apply for an urgent suspension of the compulsory strike-off action with Companies House, reconstruct your financial records, and file the outstanding statutory accounts and CT600 returns to bring the company back into good standing.
When is a small business required to register for UK VAT?
You must register for VAT if your rolling 12-month taxable turnover exceeds £90,000, or if you expect it to cross the threshold in the next 30 days. Voluntary registration is also possible and advantageous if your clients are VAT-registered businesses or you incur substantial input VAT on setup costs.
How do Director's Loan Accounts (DLA) and Section 455 tax work?
If you withdraw funds from your company that are not classified as salary or dividends, an overdrawn Director's Loan is created. If not repaid within 9 months and 1 day of your company's year-end, HMRC charges 33.75% Section 455 tax, which is refundable once the loan is cleared.
How do I file a CT600 Company Tax Return online now that HMRC closed its free portal?
HMRC permanently closed its free Company Accounts and Tax Online (CATO) filing service on 31 March 2026. All UK limited companies must now file iXBRL-tagged statutory accounts and Form CT600 using commercial software or an authorised tax agent. We prepare and file complete micro-entity accounts and CT600 returns online for a £225 fixed fee (£495 for active trading companies).
What happens to my UK Limited Company if I move abroad (international tax structure)?
Moving overseas while continuing to direct a UK Limited Company can shift the company's central management and control, creating a Permanent Establishment (PE) or dual corporate tax residence in your new country. Additionally, while UK company dividends paid to non-residents are generally exempt from UK tax under Section 811 ITA 2007 ('disregarded income'), returning to the UK within 5 full tax years triggers a clawback charge under the Temporary Non-Residence close company rules.