What do accounting services in the UK include for an LTD?

Bookkeeping, annual accounts at Companies House, the CT600 and tax computation for HMRC, the confirmation statement and, where needed, VAT under Making Tax Digital and payroll. For owners from Ukraine we add the CFC report.

Can I have my UK company's accounts done while living in Ukraine?

Yes, all the work is remote: statements, invoices and approval of the figures are exchanged online. Crystal Tax acts as the company's agent with HMRC and handles the correspondence.

When are the first accounts due after incorporation?

A private company files its first accounts within 21 months of incorporation or 3 months after the accounting reference date, whichever is later. Subsequent accounts are due 9 months after the financial year end.

Does a company have to file if it earned nothing?

Yes. All companies, including dormant ones, file accounts and the confirmation statement, and a CT600 is filed even when there is a loss. Once HMRC has been told the company is dormant, no CT600 is required until a new notice to file arrives.

What are dormant company accounts in the UK?

They are simplified accounts for a company that has no activity and no income, often called nil returns. The company loses dormant status if significant transactions pass through its account, so we monitor the company's cash movements.

Does a UK LTD need an audit?

Small companies and micro-entities are usually exempt from audit. Since 6 April 2025 a company is small if it meets two of three conditions: turnover up to 15 million pounds, balance sheet up to 7.5 million pounds, up to 50 employees.

What is the Corporation Tax rate in the UK?

19 percent on profits up to 50,000 pounds and 25 percent on profits above 250,000 pounds, with marginal relief in between. The thresholds are divided by the number of associated companies.

When does a company need to register for VAT?

When taxable turnover over 12 months exceeds 90,000 pounds or is expected to exceed it in the next 30 days. Voluntary registration is possible earlier, and returns are filed through software under Making Tax Digital.

What happens if a filing deadline is missed?

Companies House charges a penalty from 150 to 1,500 pounds depending on the delay, and HMRC charges from 200 pounds for a late CT600. Long-term failure to file can lead to the company being struck off, so we rebuild missed periods first.

Which Companies House changes should owners take into account?

Since 18 November 2025 directors and PSCs must verify their identity, and the confirmation statement cannot be filed without the personal codes of all directors. From 1 April 2028 accounts can only be filed through software, and abridged accounts are abolished.

Do I need to file a Ukrainian CFC report for a UK company?

If the owner is a Ukrainian tax resident and controls the company, as a rule, yes. The report is filed with the annual tax return; for 2025 the deadline was 1 May 2026, and acquiring or changing a share is reported to the State Tax Service of Ukraine within 60 days.

How much do accounting services in the UK cost?

The cost depends on transaction volume, VAT, payroll and missed periods. Describe your company, and we will give an estimate within a working day. A 30-minute consultation costs 100 euros, and a 10-minute intro call is free.

Accounting services in the UK ✓ LTD accounts, CT600

Accounting services in the UK for LTD companies with non-resident owners: we keep the books, file with Companies House and HMRC and prepare the Ukrainian CFC report for owners from Ukraine.

Since 2012 · 50+ jurisdictions · Companies House, HMRC and CFC in one team · reply within a working day

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In brief

Accounting services in the UK for an LTD cover bookkeeping, annual company accounts at Companies House, the CT600 return to HMRC, the confirmation statement and, for VAT-registered companies, quarterly returns under Making Tax Digital.
The service is built for owners of UK companies who live outside the UK: mainly entrepreneurs from Ukraine, as well as founders from other countries.
We handle it turnkey: collect source documents, keep the books in cloud software, prepare and file every return, answer Companies House and HMRC letters, rebuild missed periods and prepare the CFC report in Ukraine.
A private company files accounts within 9 months after its financial year end and the CT600 within 12 months, and pays Corporation Tax 9 months and 1 day after the period; the rate is 19 percent on profits up to 50,000 pounds and 25 percent above 250,000 pounds.
Usually, in our experience, the annual set of accounts and returns takes 3–6 weeks once we have the statements and documents. The timeline depends on the case, its details, the work of the authorities and force majeure.

Your situation

Pick the situation closest to yours: a short route and the first step.

The company is newly registered and has no accounting yet

We set up the books from the first month: cloud software, bank feeds, a calendar of Companies House and HMRC deadlines. We check the financial year end and whether VAT registration is needed.

Example. An IT contractor from Kyiv opened an LTD to work with European clients. We connected bookkeeping before the first client invoice and planned the first accounts, which have their own filing deadline.

Discuss this case →

Deadlines were missed and a penalty letter arrived

We rebuild the books for every missed period from bank statements, file accounts and CT600, and calculate tax and penalties. Where there are grounds, we prepare a penalty appeal.

Example. The owner had filed nothing for two years because the previous accountant stopped replying. We rebuilt both years, filed the returns and removed the risk of the company being struck off the register.

Discuss this case →

The company is inactive, and I want to keep it for now

We set it up as dormant: tell HMRC about the status, file simplified dormant accounts and the confirmation statement. We watch the bank account so that no transactions take the company out of dormant status.

Example. A company was opened for a project that was postponed for a year. We made it dormant, reporting came down to a minimum, and the company stays active on the register.

Discuss this case →

Turnover is growing, with clients in the UK

We track the 90,000 pound VAT threshold over 12 months, register the company for VAT and file quarterly returns from the software under Making Tax Digital rules.

Example. An online shop started selling to UK buyers. We registered for VAT early, before the threshold was crossed, and set up the books so that returns are generated from the software.

Discuss this case →

I need a Ukrainian CFC report for my UK LTD

We prepare the company accounts so they can be attached to the Ukrainian CFC report, translate the financial statements and calculate the adjusted profit together with Crystal Tax lawyers.

Example. The LTD owner is a Ukrainian tax resident. The annual accounts went to Companies House, and then we used them to prepare the CFC report for the owner's tax return.

Discuss this case →

I want to close the company with nothing left open

We file final accounts and returns, close the tax registrations and then apply to strike the company off the register. If there are assets or debts, we choose a different closure route.

Example. The project ended with a small balance left in the account. First we withdrew the funds and filed the final returns, then applied for strike-off.

Discuss this case →

What turnkey accounting services in the UK include

Turnkey accounting services in the UK cover every statutory return of a UK LTD to Companies House and HMRC, plus the owner's Ukrainian CFC reporting. We tailor the scope to the company: minimal for a dormant company, full for a trading company with VAT and staff.

An accountant's desk in a bright London office: spreadsheets, a calculator, a laptop with charts, pound coins and a cup of tea — UK LTD accounting: bookkeeping, accounts and tax returns in one pair of hands

UK LTD accounting for non-residents: bookkeeping and control

bookkeeping in cloud software, with bank and payment accounts connected;
posting transactions, reconciling with statements, recording director expenses;
a deadline calendar for the company and reminders about documents;
advice on matters that affect tax: dividends, director loans, expenses.

Company accounts and CT600 filing

Annual accounts at Companies House: full, small company or micro-entity accounts, or dormant accounts;
CT600 to HMRC with the Corporation Tax computation, accounts and calculations attached;
Confirmation statement every 12 months, with checks of director, shareholder and PSC details;
VAT returns under Making Tax Digital rules if the company is VAT-registered;
Payroll and PAYE: salary calculations, RTI submissions and pension auto-enrolment if there are employees.

Financial statements in England: which accounts a company files

The financial statements a company files in England depend on its size. A micro-entity files the shortest set: a balance sheet and notes. A small company prepares accounts under the small companies regime and can use the audit exemption. A company with no activity files dormant accounts. HMRC receives the accounts and tax computations in iXBRL format together with the CT600, so the version for the tax office is usually more detailed than the one visible on the public register.

The choice of format affects how much information about the company partners and banks will see on the public register. We agree this with the owner in advance, bearing in mind that from 1 April 2028 small companies and micro-entities will also file a profit and loss account with Companies House, with the option to keep it off the public register.

What non-resident owners usually overlook

Director loan. Money taken from the company account without a dividend or salary becomes a debt of the director to the company. If the loan is not repaid within 9 months after the year end, the company pays an extra tax of 33.75 percent on the balance, which can be reclaimed once the loan is repaid;
dividends can only be declared from accumulated profits and must be backed by a resolution, otherwise the payment may be treated as unlawful and recorded as a director debt;
associated companies. If the owner has several companies, the Corporation Tax thresholds are divided between them;
financial year end. The first period is often longer than 12 months, and then HMRC requires two CT600 returns for one accounts period;
PSC and director details. The confirmation statement cannot be filed until every director has verified their identity.

Special situations

rebuilding the books and filing returns for missed periods, dealing with penalties;
moving the company into dormant status and back;
changing accountants and taking over records from the previous agent;
closing the company through strike-off with final accounts and returns;
the Ukrainian CFC report for an owner who is a tax resident of Ukraine.

If the UK LTD is part of a group with companies in other countries, we bring its books into our international company accounting service: one set of accounting rules, one deadline calendar, one team.

Rebuilding missed periods

We rebuild missed reporting from bank statements, invoices and data from the Companies House and HMRC online accounts. We file the oldest periods first, then the current ones, and calculate tax and accrued penalties in parallel. If the delay had a reasonable excuse, we prepare an appeal to HMRC. If Companies House has already sent letters about a possible strike-off for unfiled documents, our first step is to reply to the registrar and file the overdue documents as a priority.

Closing the company

A solvent company is usually closed by striking it off the register. The application is possible if in the last 3 months the company has not traded or sold stock, has not changed its name, is not threatened with liquidation and has no arrangements with creditors. Before applying, we file final accounts and CT600, close VAT and payroll and withdraw the remaining balance: after strike-off, access to the company bank accounts is closed. If the balance sheet holds significant assets or there are debts, we choose a different closure route.

If you do not have a company yet, start with UK company registration: bookkeeping is easiest to set up right after you receive the certificate.

UK filing deadlines and how long the work takes

A UK LTD has four key deadlines a year: accounts 9 months after the financial year end, tax 9 months and 1 day after it, CT600 12 months after it and the confirmation statement once a year with a 14-day window. Deadlines set by the authorities are the latest filing dates. We start the work earlier.

Official deadlines

First accounts of a private company: within 21 months of incorporation or 3 months after the accounting reference date, whichever is later;
subsequent accounts: 9 months after the accounting reference date;
Corporation Tax payment: 9 months and 1 day after the end of the accounting period; for profits above 1.5 million pounds quarterly instalment payments apply;
CT600: 12 months after the end of the accounting period, even when no tax is due or the company made a loss;
confirmation statement: at least once every 12 months, with 14 days to file after the review period ends;
VAT: return and payment usually 1 calendar month and 7 days after the end of the quarter;
payroll: an FPS to HMRC on or before each payday.

The company's first year

By default the accounting reference date falls on the last day of the month in which the anniversary of incorporation falls. The first accounts period can last up to 18 months, while an HMRC accounting period is never longer than 12 months. That is why in the first year a company often has two accounting periods for tax, two CT600 returns and two tax payment dates. The date can be changed, and sometimes that helps: for example, to align the financial year with the calendar year and with Ukrainian CFC reporting. We decide this together with the owner before the first accounts are filed.

How UK deadlines line up with Ukrainian ones

An LTD owner who is a Ukrainian tax resident files the CFC report together with the annual personal tax return. For 2025 the deadline was 1 May 2026. If the company's financial statements are not ready by then, a short report is allowed and the full report is filed by 31 December. Acquiring a share, changing it or ending control is reported to the State Tax Service of Ukraine within 60 days. The 9-month UK deadline for accounts often ends later than the Ukrainian one, so for owners from Ukraine we aim to finish the accounts before the official UK deadline.

How long our work takes

Usually, in our experience, annual accounts and CT600 for a small company take 3–6 weeks from receipt of statements and documents, and rebuilding one missed year takes 4–8 weeks. The timeline depends on the case, its details, the work of the authorities and force majeure. Monthly bookkeeping and quarterly VAT follow an agreed schedule; we ask for the quarter's documents within the first two weeks after it ends.

How much accounting services in the UK cost

We price UK accounting individually, based on transaction volume and the set of returns. We do not publish packages or prices, because two LTDs with the same turnover can need very different amounts of work.

The estimate depends on:

the number of bank transactions per month and the number of accounts, including payment systems;
VAT registration and how often returns are filed;
employees and payroll;
the company's status: trading, holding or dormant;
missed periods and the state of the books at handover;
whether a Ukrainian CFC report is needed and how many companies are in the structure.

For companies with missed periods, we first estimate the catch-up work and then ongoing service. This way the owner sees what it costs to close past years and what the work costs going forward.

Government fees and penalties are paid separately. We will give you an estimate within a working day after a short description of the task.

Why clients trust us with their UK company accounting

We look after clients' UK companies together with their banks, their taxes in Ukraine and the rest of their structure.

In business since 2012

We work in 50+ jurisdictions. We know the requirements of Companies House, HMRC and UK banks from our own cases.

We deal with the authorities

Correspondence with Companies House and HMRC, replies to enquiries and penalty letters are on us. From you we need documents and decisions.

We see each case through

If the registrar or the tax office returns a filing with remarks, we rework it at no extra charge.

One team for the whole structure

Company, account, bookkeeping, taxes, including Ukrainian CFC rules: no need to look for separate contractors.

Contract and confidentiality

We work under a contract, and confidentiality terms are set out in it. Only the people who keep your books have access to your company data.

UK LTD accounting for non-residents: how we work

UK LTD accounting for non-residents is organised so that all we need from you is bank statements and decisions.

Six-step diagram: task description, company check, contract and access, bookkeeping and catch-up, preparation and approval, filing and follow-up — Crystal Tax workflow for UK company accounting

Task description. You tell us about the company, what it does and which returns have already been filed. Within a working day we reply with an estimate and a list of documents.
Company check. We review Companies House data and the HMRC status: deadlines, debts, missed returns, director and PSC details.
Contract and access. We sign the contract, get access to statements and agent authorisation with HMRC.
Bookkeeping and catch-up. We set up the software, post transactions and rebuild missed periods where needed.
Preparation and approval. We prepare accounts, CT600, VAT or payroll and show you the figures and the tax before filing.
Filing and follow-up. We file the returns, confirm acceptance, remind you of payments and next deadlines and prepare data for the CFC report.

Documents needed for accounting services in the UK

For accounting services in the UK, the basis is bank statements for the period and documents for large transactions. Anything else we request as the work goes on.

the Companies House company number and the Corporation Tax UTR;
statements for all bank and payment accounts for the period, preferably in electronic form;
sales and purchase invoices, contracts for large transactions;
details of director and shareholder loans, dividend resolutions;
the VAT number and access to the software, if the company is VAT-registered;
employee details and pay terms, if there is payroll;
previous accounts and CT600 returns, if another accountant handled reporting before;
for the CFC report: details of the owner's share and tax residence.

We accept documents electronically in Russian, Ukrainian or English. If a transaction has no supporting document, we help to restore it or record the transaction correctly, so the question does not come up in an HMRC check or a bank enquiry.

When the accountant changes, we request working files and ledgers from the previous agent. If they cannot be reached, we rebuild the picture from Companies House data, the company's HMRC online account and bank statements.

All directors and PSCs must verify their identity with Companies House and receive a personal code. The confirmation statement cannot be filed without the codes of all directors, so we check this at the start of the work.

Reference: LTD filing calendar

Return	Filed with	Deadline	Who files
Annual accounts	Companies House	9 months after the accounting reference date, first accounts 21 months from incorporation	all companies, including dormant
Confirmation statement	Companies House	every 12 months, 14-day window	all companies, including dormant
CT600	HMRC	12 months after the end of the accounting period	all companies, except dormant ones unless HMRC requests a return
Corporation Tax payment	HMRC	9 months and 1 day after the end of the period	companies with tax to pay
VAT return	HMRC	usually 1 month and 7 days after the quarter	VAT-registered businesses
Payroll FPS	HMRC	on or before payday	employers
CFC report	State Tax Service of Ukraine	with the annual personal tax return, for 2025 by 1 May 2026	owners who are Ukrainian tax residents

Reference: Corporation Tax and VAT

Since 1 April 2023 the Corporation Tax rate depends on profits. The 50,000 and 250,000 pound thresholds are divided by the number of associated companies and reduced for short accounting periods, so the calculation differs for an owner of several companies.

Annual profits	Rate
up to 50,000 pounds	19 percent, small profits rate
50,000 to 250,000 pounds	25 percent with marginal relief
over 250,000 pounds	25 percent, main rate

VAT registration is mandatory if taxable turnover over the last 12 months exceeded 90,000 pounds or is expected to exceed it in the next 30 days. After crossing the threshold, a business has 30 days from the end of that month to register. With rare exceptions, VAT-registered businesses keep digital records and file returns through compatible software under Making Tax Digital rules.

Reference: company size, audit and dormant company accounts

Since 6 April 2025 the company size thresholds have been raised. The category is set by two of three criteria.

Category	Turnover	Balance sheet	Employees
Micro-entity	up to 1 million pounds	up to 500,000 pounds	up to 10
Small company	up to 15 million pounds	up to 7.5 million pounds	up to 50

Small companies and micro-entities can use the audit exemption. An audit is still required for certain categories, such as public companies, banks and insurers, so we check eligibility for the exemption for each company.

Nil returns for a UK LTD are called dormant company accounts. A company with no activity and no income files simplified accounts without a profit and loss account, plus the confirmation statement. Once HMRC has been told the company is dormant, no CT600 is due until HMRC sends a new notice to file.

Reference: penalties and Companies House changes

Companies House late filing penalties for private company accounts: up to 1 month late 150 pounds, 1 to 3 months 375 pounds, 3 to 6 months 750 pounds, more than 6 months 1,500 pounds. If accounts are late two years in a row, the penalty is doubled.

HMRC penalties for a late CT600: 200 pounds on the first day and another 200 pounds after 3 months. After 6 months HMRC estimates the tax itself and adds 10 percent of the unpaid tax, and after 12 months another 10 percent. If the return is late three times in a row, the fixed penalties rise to 1,000 pounds each.

The Economic Crime and Corporate Transparency Act, ECCTA, is changing the rules step by step. Since 18 November 2025 identity verification of directors and PSCs has been mandatory, with a 12-month transition period for existing directors. From 1 April 2028 accounts can only be filed through commercial software in iXBRL format, abridged accounts are abolished, and small companies and micro-entities will file a profit and loss account with Companies House, with the option to keep it off the public register.

How to start

Describe your company and task: within a working day we will reply with an estimate and a list of documents. If you prefer to talk, we can start with a free 10-minute call.

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UK company registrationWe set up an LTD turnkey with the future bank account, taxes and reporting in mind.Learn more →

International company accountingBookkeeping and reporting for a structure of companies in different countries, by one team.Learn more →

US accountingReporting for LLCs and corporations to the IRS and the state for foreign owners.Learn more →

Sources

GOV.UK: Life of a company, annual requirements, accounts; GOV.UK: Late filing penalties for annual accounts; GOV.UK: Company Tax Returns and late filing penalties; GOV.UK: Corporation Tax rates and reliefs; GOV.UK: Pay your Corporation Tax bill; GOV.UK: Confirmation statement guidance; GOV.UK: Companies House identity verification from 18 November 2025; GOV.UK: VAT registration threshold; HMRC: VAT Notice 700/22 Making Tax Digital for VAT; Tax Code of Ukraine, Article 39-2 and subparagraph 49.18.4: CFC report, deadlines. Checked: 27.09.2026.

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What turnkey accounting services in the UK include