Switching accountants

The formal year-end accounts every company must file at Companies House — publicly visible, prepared to FRS standards.

The two accounting standards small UK companies use: FRS 105 for micro-entities (minimal disclosure), FRS 102 1A for small companies (fuller picture).

The corporation tax return filed with HMRC alongside a tax computation — due 12 months after year end, though the tax is due at 9 months and a day.

Your company's official year-end date, set at incorporation (changeable within limits). Accounts are due 9 months after it.

Your Unique Taxpayer Reference — the 10-digit number HMRC issues when you register for Self Assessment. Lifelong, and needed for every return.

Advance payments toward next year's tax, due 31 January and 31 July, triggered once your bill passes £1,000. The first year they apply effectively bills 150% at once.

The main Self Assessment return form. Supplementary pages bolt on for employment, self-employment, property, capital gains and foreign income.

The difference between what your payments on account covered and what the year's tax actually was — settled each 31 January.

Three things: tell us you're switching, send your old accountant the one-paragraph email we draft (thanks, moving on, please provide clearance and records to Bohzo), and sign our engagement letter plus the online HMRC authorisation. That's the entire list — everything else is between the two firms.

They can exercise a lien over some working papers in a genuine unpaid-fees dispute, but your core records — and anything needed for statutory filings — must effectively come across, and professional bodies frown on obstruction. In practice we resolve these quietly; hostage situations are rare and almost never survive a polite firm-to-firm call.

The tidy answer is after a year-end; the true answer is when you've decided — waiting for a 'clean moment' costs people entire extra years of poor service. Mid-year handovers are routine for us: we pick up the ledgers where they stand, and the catch-up (if your books arrive behind) is quoted fixed upfront.

Everything listed in your package, with no metering: accounts, tax, bookkeeping, and VAT/payroll on the larger plans. Questions and calls are included too — we'd rather hear about a decision before you make it than fix it after.

No. You tell them you're moving; we handle professional clearance and record transfer. Most switches complete inside two weeks, and the health-check fee is refunded when you join.

Yes. Even dormant companies must file accounts at Companies House and usually a confirmation statement. Our dormant package (£99) handles it all so you avoid penalties for a company that isn't even trading.

Most small companies file micro-entity accounts under FRS 105 or small-company accounts under FRS 102 Section 1A. We pick the right one for your size and circumstances — it affects what's disclosed publicly at Companies House, and we'll explain the trade-offs.

Preparation and online filing of your full SA100 return, including the supplementary pages your situation needs. If your return is more complex — rental income, capital gains — the packages above show the fixed price, and we confirm it in writing before starting.

Yes. Late returns are common and fixable: we prepare and file the outstanding return quickly, and where there's a reasonable excuse we help you appeal penalties. The sooner it's filed, the sooner the penalties stop growing.

Xero, QuickBooks or FreeAgent — whichever suits your business (or whichever you already use). Software subscription can be included in your monthly fee, and we handle all the setup and migration.

Each line on your bank statement — a payment in or out. Most one-person businesses sit comfortably under 50 a month. If you drift over your band we'll tell you before the fee changes, never after.