Annual accounts and filings
We prepare the agreed annual accounts from your records, discuss questions and ask you to approve them before filing. The timetable includes dates for supplying records and resolving queries.
Limited company directors
Accountants for UK limited company directors.
We prepare your company's annual accounts and Corporation Tax return and help you plan your salary and dividends. We also check your director's loan account and the Companies House filings you need to make.
If you need bookkeeping, payroll or regular management accounts, we agree the work and how often you need it before confirming your fixed fee.
Tax efficiency
Agreed filing dates
Numbers kept current
- Is this for me?
- UK limited company directors who need accounts, tax returns and advice on how to pay themselves.
- What's covered
- Annual accounts, the Company Tax Return (CT600) and agreed director tax work. Your proposal confirms any bookkeeping, VAT returns, payroll and regular management accounts included in the service.
- What it costs
- A fixed fee for the work agreed in writing. The fees page explains the options for annual filings, regular bookkeeping and management accounts.
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What we agree before work starts
Your proposal names the accounts, tax and reporting work, the records needed and the dates for preparation and approval. Advice on a particular decision can be agreed alongside that work.
You provide the records
We agree who maintains the bookkeeping and how invoices, bank records, payroll changes and details of money taken out reach us. Tell us about purchases, loans or ownership changes that affect the accounts.
We prepare and explain
We carry out the agreed checks, raise questions about missing or unclear information and prepare the accounts, returns and reports in your scope. We explain the figures and any action needed from you.
You approve the filings
You review the documents and approve submission. We confirm filing and payment dates for the agreed work. You arrange tax payments, and the directors remain responsible for the company's decisions.
Considering a car for work? Read our company car and vehicle tax guide before discussing a purchase.
Common mistakes
Checks before you take money out or make changes
Dividends, loans and family arrangements need different checks. Tell us about a planned payment or change so we can agree the advice and records needed before you proceed.
1. Check the profits available for dividends
Dividends need sufficient accumulated realised profits after allowing for losses and tax. Cash in the bank does not establish what can be distributed. An unlawful dividend may need to be repaid; the legal and tax treatment depends on the circumstances. We can agree a review of the relevant accounts and earlier distributions before a dividend is declared. Read how salary and dividends are compared.
2. Review money borrowed from the company
An interest-free or cheap director loan can create a taxable employment benefit. The small-loan exemption normally requires the combined balance of relevant loans to stay at £10,000 or less throughout the tax year. A separate company tax charge under Section 455 can apply to loans to shareholders. Advance dates, repayments and anti-avoidance rules matter. Read the director loan guide.
3. Check pay and shares involving your spouse
Salary paid to a spouse needs to be considered against the work performed and the business deduction rules. Shares involve a separate question: who owns them, what rights they carry and whether the settlements legislation applies. Some outright gifts between spouses or civil partners qualify for an exemption. Paperwork alone does not settle the tax treatment; we agree a review of the actual arrangement.
4. Understand your Corporation Tax rate
For an eligible company with a twelve-month period, no associated companies and no exempt distributions, profits between £50,000 and £250,000 normally receive Marginal Relief. The tax on an extra pound of profit in that band is 26.5%; this is the marginal rate, not the average rate on all profits. Associated companies and short periods reduce the thresholds. Read the Marginal Relief guide.
5. Check your identity verification requirements
Mandatory identity verification began on 18 November 2025 and is being phased by role and circumstances. Existing directors generally provide their personal code with the next confirmation statement during the transition period. A person with significant control (PSC) has a separate requirement, even if also a director. Our Companies House identity verification service explains the process and what you need to provide.
What the fee covers
The work we can handle for your company
Your proposal confirms which services are included, the reporting frequency and the records we need from you. You can combine annual filings with regular bookkeeping, payroll and management accounts.
Corporation Tax returns
We calculate taxable profit, consider available reliefs and prepare the Company Tax Return. We explain the tax due and payment date before asking you to approve submission.
Payroll and workplace pensions
We agree the pay runs, employee information and pension work needed. You confirm pay changes and provide the required details in time for the agreed payroll dates.
VAT returns and digital records
We agree who maintains the digital VAT records, the checks needed and which returns we submit. Making Tax Digital (MTD) requirements and the return frequency depend on your VAT arrangements.
Bookkeeping
Choose catch-up work, ongoing bookkeeping or checks of records you maintain. We agree the records, reconciliation work and frequency, including how queries are resolved.
Management accounts
Agree reports on profit, cash, unpaid invoices and estimated tax, with an explanation of changes. These can help you assess dividends, hiring or a planned equipment purchase.
Already with another firm?
With your authority, we request the handover information and arrange the agent access needed for the agreed work. You approve authorisations and help with software access or missing records. See the handover steps.
Planning your pay and company withdrawals
Our sole trader vs limited company tax research for 2026/27 compares what an owner keeps after salary, dividends and company taxes, with worked examples and the change from 2025/26.
Your salary and dividend choice depends on company profit, other income, available allowances and the money you need personally. Our salary and dividends guide shows a worked comparison of company and personal tax.
Keep a record of money introduced to or taken from the company. A payment needs to be identified as salary, a valid dividend, an expense repayment or a loan. We can agree checks of your director loan account alongside management accounts so proposed withdrawals are considered against current records.
How you pay yourself
Compare your pay options
We can compare salary, dividends and employer pension contributions using company profit, your other income and the cash you need. Pension contributions provide retirement savings rather than money available now.
Director's loan account
Review your loan account
We check the balances and transaction dates within the agreed work, explain any company and personal tax consequences and discuss proposed repayments.
Companies House
Authorised Corporate Service Provider (ACSP)
As an Authorised Corporate Service Provider (ACSP), Blue Jay Accountants can carry out Companies House identity verification. We agree any confirmation statement or other company filing work separately within your overall scope.
Read the ACSP service detailIdentity evidence
You provide the required identity evidence through the verification process. We review it and explain any additional information needed to complete the checks.
Company roles and filing dates
Tell us which company roles you hold and any upcoming filing dates. We agree the verification and filing work required for those roles.
Your fixed fee and what it covers
The fee depends on the work you ask us to handle. Annual accounts and tax filings, regular bookkeeping, payroll and management reports involve different amounts of work. We confirm the services and reporting frequency in your proposal, with a fixed fee agreed before we start. Group companies and additional reporting requirements are included in that discussion.
We work with directors in Sheffield, Mansfield and across the UK using secure records and scheduled calls. We confirm the work and fixed fee in writing, and discuss any material change to the scope before carrying it out.
Your questions answered
What can you handle for my limited company?
We prepare the agreed company accounts and tax returns and help you understand how company decisions affect your own tax. Bookkeeping, payroll, VAT returns and management accounts can be included in your proposal. We agree any advice on director pay, loans or share ownership with you.
Do I legally need an accountant?
No. A limited company does not generally have to appoint an accountant, but its directors remain responsible for accurate records and the required accounts and returns. We can prepare the agreed filings and explain the figures, with clear responsibilities for records and approval.
Can I switch accountants mid-year?
Yes. We request professional clearance and the agreed handover information with your permission. You authorise agent access and help transfer software access. We confirm which periods each firm will handle, taking account of the next deadlines. Read the switching guides.
How are limited company dividends taxed in 2026?
For dividends paid from 6 April 2026, the rates are 10.75%, 35.75% and 39.35%, depending on your tax band. The dividend allowance is £500 and still uses part of the relevant band. Other income and available allowances affect the calculation. Our salary and dividends guide explains the company and personal tax together.
Keep reading
Service
Management Accounts
Reports on profit, cash, unpaid invoices and estimated tax, with an agreed review schedule.
ServiceTax Planning
Compare the company and personal tax consequences of a proposed decision.
GuideSalary vs Dividends 2026
Compare company and personal tax using the worked director-pay example.
Discuss your company accounts
Tell us about your company, your records and the next filing deadline. We will discuss the accounts, tax and reporting work you need, then provide a written proposal and fixed fee.
Book a callSection 455 checked 6 September 2026: HMRC rates by loan date. The rate is 35.75% for advances from 6 April 2026 and 33.75% for advances from 6 April 2022 to 5 April 2026. Repay within nine months of the accounting period end to avoid payment, subject to anti-avoidance rules. Any charge is payable nine months and one day after that period ends.