Search all content on GOV.UK

Staying on top of finances is vital for small companies. A good accountant can help you do this and more.

• Updated: 7 July 2023

Annual accounting and VAT - eligibility, thresholds, returns and payment deadlines and joining or leaving the scheme

• Overview

  Usually, VAT-registered businesses submit their VAT Returns and payments…

• Eligibility

  You can join the Annual Accounting Scheme if: you’re a VAT-registered…

• Join or leave the scheme

  How to join the Annual Accounting Scheme depends on whether you’re…

• Return and payment deadlines

  Check your VAT Return and payment deadlines in your HM Revenue and Customs…

Find out who can use the VAT Annual Accounting Scheme, how to use it and how to apply to join the scheme.

• Updated: 22 November 2024

Find out how to apply for Simplified Import VAT Accounting to lower the financial guarantees you give for the duty deferment scheme.

• Updated: 6 February 2025

Accounts for Companies House and Company Tax Returns for HMRC - what you must send, deadlines, filing separately or together

Find out if you're an accountancy service provider who needs to register with HMRC under the money laundering regulations.

• Updated: 16 March 2023

Running a limited company - including directors' responsibilities, company annual returns, reporting company changes and how to take money out of a limited company

Small businesses can record income and expenses when money is actually paid rather than when they've invoiced or received

Accounting Officer Assessment summaries for VOA's major programmes and projects.

• Updated: 30 April 2024

How to send information to Companies House using using commercial software.

• Updated: 2 July 2025