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International Expansion

UK VAT & Corporation Tax

VAT and Corporation Tax run on separate clocks, and a UK company gets caught by whichever one it is not watching. VAT is filed quarterly against a rolling twelve-month turnover test that has nothing to do with the tax year. Corporation Tax is filed annually but paid nine months and a day after the accounting period ends, three months before the return itself is due. We register you for both, keep the two calendars separate, and file each one from books that already reconcile.

Start a projectWhat’s included

Scope

What'sincluded

Everything below is in the standard engagement. Anything outside it is agreed in writing before the work starts, never after.

  • VAT registration with HMRC, and a written view on whether registration is mandatory, voluntary or not yet due
  • Threshold monitored against the rolling twelve-month test, currently £90,000 of taxable turnover
  • Quarterly VAT returns prepared and filed through Making Tax Digital for VAT
  • Corporation Tax registration with HMRC, and the Unique Taxpayer Reference confirmed
  • Company Tax Return (CT600) prepared and filed, with the computation behind every figure
  • Small profits rate, marginal relief and the main rate applied correctly against your actual profit

Who this is for

Built for three situations

  • UK-registered companies trading now
  • Non-established businesses selling into the UK
  • Companies that have never filed a CT600

Process

How thisactually runs

  1. Position review

    We test your turnover against the VAT threshold and confirm your Corporation Tax accounting period, then tell you plainly what is registered, what is overdue and what is not yet due.

  2. Registration

    VAT registration filed with HMRC where the threshold is met or voluntary registration makes sense, and Corporation Tax registration filed within three months of trading starting.

  3. Quarterly VAT cycle

    Each VAT return reconciled to your books and filed through Making Tax Digital, one month and seven days after the period ends.

  4. Annual Corporation Tax

    The CT600 prepared from your year-end accounts, the tax paid nine months and a day after the accounting period ends, and the return itself filed within twelve months.

Deliverables

What you end up holding

  • VAT registration certificate and VAT number
  • Filed quarterly VAT returns with HMRC confirmation
  • Filed CT600 Company Tax Return with the computation behind it
  • A reconciliation showing output tax, input tax and the VAT payable
  • A filing calendar naming every VAT and Corporation Tax date for the year

What we need from you

Documents required

  • Certificate of Incorporation and Companies House details
  • HMRC Government Gateway credentials, or authorisation for us to act as agent
  • UK business bank statements for the period
  • Sales invoices and purchase invoices
  • Year-end accounts, for the Corporation Tax computation

Missing something? Tell us anyway. We can usually work around a gap, and it is better to know before we start.

Next step

Tell us your situation and we will scope it.

Talk to us about it

Scope, fee and dates confirmed in writing before anything starts.

Questions

AboutUK VAT & Corporation Tax

  • When do we have to register for VAT?

    When taxable turnover passes £90,000 in any rolling twelve-month period, which is not the same as your accounting year, or when you expect to pass it within the next thirty days alone. Registration is due within thirty days of crossing it. A business not established in the UK selling taxable supplies here generally has no threshold at all and must register from its first supply.

  • Why does Corporation Tax get paid before the return is filed?

    Because the two deadlines are set independently. Payment is due nine months and one day after your accounting period ends; the CT600 itself is not due for a further three months, at twelve months after the period ends. Waiting for the return before paying is the single most common way businesses end up owing HMRC interest on a liability they had already worked out.

  • What is marginal relief?

    The small profits rate of 19% applies up to £50,000 of profit, and the main rate of 25% applies above £250,000. Between those two figures, marginal relief tapers the rate up gradually rather than stepping straight from 19% to 25%, so a company on £100,000 of profit pays less than 25% on all of it. We apply it as part of every computation rather than defaulting to the main rate.

  • We are not established in the UK. Do we still need a Government Gateway account?

    Yes, for VAT and Corporation Tax filing, though we can act as your agent and file on your behalf once you authorise us, which is how most overseas-owned companies run this without ever logging in themselves.

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