Limited Company & Corporation Tax
Accountants with Zero Added VAT
Fixed-fee statutory year-end accounts (FRS 102 / 105), Corporation Tax returns (CT600), Companies House filings, and director salary and dividend planning for limited companies across Chester, the Wirral, Liverpool, and UK-wide. Our monthly packages start from £95/month (including your primary Director Self-Assessment return and Confirmation Statement preparation) with zero added VAT.
Practical Accounting & Tax Support
for Limited Companies
Running a limited company comes with strict statutory duties, Companies House filing deadlines, and HMRC reporting rules. Company directors across Chester, the Wirral, Liverpool, and UK-wide rely on Phillips & Co to keep their statutory accounts and Corporation Tax compliant while extracting profits tax-efficiently across salary, dividends, and employer pension contributions.
Zero Added VAT on All Limited Company Packages
Save 20% Cash FlowUnlike traditional accountancy firms, Phillips & Co does not add 20% VAT to our monthly packages. Our £95/month Essential package costs exactly £95 (saving non-VAT registered companies £228/year out-of-pocket), and our £165/month Growth package costs £165 with £396/year saved in upfront VAT cash flow.
Year-End Statutory Accounts
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UK GAAP Statutory Preparation: Full Profit & Loss account, Balance Sheet, and accounting disclosure notes prepared under FRS 102 Section 1A or FRS 105 micro-entity standards.
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Companies House iXBRL Filing: Electronic iXBRL tagging and online submission of filleted balance sheet accounts to Companies House so commercial turnover stays private.
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Early Deadline Management: Structured year-end reminders and digital approval via IRIS OpenSpace well ahead of your statutory 9-month filing deadline.
Corporation Tax (CT600)
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Corporation Tax Computations: Accurate Corporation Tax modelling across the 19% small profits rate, 25% main rate, and associated company marginal relief bands.
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Capital Allowances & Reliefs: Full optimisation of 100% Full Expensing, the £1m Annual Investment Allowance (AIA), R&D relief checks, and pre-trading expenditure claims.
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Online HMRC Submission: Direct electronic filing of your CT600 return accompanied by iXBRL-tagged tax computations and a clear payment schedule.
Director Remuneration & Dividends
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Salary & Dividend Modelling: Side-by-side calculations balancing director salary, Employment Allowance eligibility, dividend tax bands, and deductible employer pension contributions.
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Director RTI Payroll & DLA Tracking: Monthly Real Time Information (RTI) payroll submissions for State Pension qualifying years, plus Director's Loan Account (CTA 2010 s.455) monitoring.
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1x Director Self-Assessment (SA100): Preparation and online HMRC filing of the primary director's personal Self-Assessment tax return included in every monthly package.
VAT & Cloud Bookkeeping
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Making Tax Digital (MTD) VAT Filings: Quarterly VAT return checks and online HMRC submissions across Standard, Flat Rate, Cash Accounting, and Domestic Reverse Charge (CIS) schemes.
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Certified Xero Partner Support: Setup and ongoing reconciliation of live bank feeds, Dext digital receipt capture, and FreeAgent or QuickBooks Online ledgers.
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Running Corporation Tax & VAT Estimates: Quarterly management accounts and accruing tax estimates so you know exactly how much to set aside for HMRC.
Important Statutory & Data Ownership Scope Notes
Confirmation Statement (CS01) Preparation Included
Our professional fee for preparing, checking, and electronically filing your annual Companies House Confirmation Statement (CS01) and maintaining your statutory registers on Inform Direct is included across all monthly limited company packages. The statutory £50 Companies House filing fee is simply recharged at direct cost.
100% Direct Data Ownership & Software Licences
As a Certified Xero Partner (also supporting FreeAgent, QuickBooks, and Dext), cloud software subscriptions are held directly in your company's name. You retain 100% legal ownership and control of your financial records at all times with zero accountant lock-in.
How We Keep
More Money in Your Pocket
Our support goes well beyond filing year-end accounts. We work with company directors throughout the financial year to reduce Corporation Tax, protect retained company reserves, and structure tax-efficient salary, dividend, and pension extraction across Chester, the Wirral, Liverpool, and UK-wide—all with zero added VAT.
Tax-Efficient Salary & Dividends
We model your salary, dividend, and pension split around your household income requirements—balancing Corporation Tax deductions against your personal Income Tax and National Insurance bands.
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Optimal Director Salary: Calibrated to secure your State Pension qualifying years while comparing the £5,000 Employer NIC Secondary Threshold against the £10,500 Employment Allowance (where eligible) and Corporation Tax relief.
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Dividend Timing & Reserves: Planning interim and final dividend distributions across consecutive 5 April tax years to utilise basic-rate tax bands and manage 33.75% higher-rate dividend tax.
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Spouse & Family Shareholdings: Legitimate utilisation of household Personal Allowances and basic-rate bands across spouses or co-directors in compliance with HMRC settlements legislation (ITTOIA 2005 s.624).
Every Allowable Relief Claimed
We carefully review your company bookkeeping records so every legitimate business expense and capital allowance is claimed against Corporation Tax (19%–25%) rather than paid out of your post-tax personal income.
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Director Expense & Trivial Benefit Claims: Claiming business mileage (45p/mile up to 10,000 miles), use of home as office, company mobile phones, relevant life policies, and tax-free director trivial benefits (up to £300/year under ITEPA 2003 s.323A).
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100% Full Expensing & AIA: Claiming 100% first-year Corporation Tax deductions under Full Expensing and the £1,000,000 Annual Investment Allowance (AIA) on qualifying plant, machinery, IT equipment, and commercial vans.
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Pre-Trading Expenditure (CTA 2009 s.61): Reclaiming eligible setup costs, tools, stock, and professional fees incurred personally up to 7 years prior to incorporation via your Director's Loan Account.
Long-Term Extraction & Exit Planning
As your retained profits grow, we advise on employer pension contributions, share capital structuring, and Director's Loan Account management to protect your company reserves and prepare for a future exit.
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Employer Pension Contributions: Paying pension contributions directly from your limited company—deductible against Corporation Tax (saving 19% to 25%) with zero National Insurance or personal dividend tax.
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Alphabet Shares & Group Structures: Structuring A/B share classes or holding company arrangements (Companies House SH01 filings) to manage retained cash reserves or fund a separate Property SPV.
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Business Asset Disposal Relief (BADR): Monitoring trading status and balance sheet cash levels ahead of a company sale or Members' Voluntary Liquidation (MVL) to qualify for BADR Capital Gains Tax relief (18% rate on up to £1m of lifetime gains).
Transparent, Fixed-Fee
Limited Company Packages
Choose the fixed monthly package that fits your limited company. Every tier includes a senior ACCA accountant, statutory year-end accounts, Corporation Tax (CT600), your primary Director Self-Assessment (SA100) return, and Confirmation Statement (CS01) preparation—all billed with zero added VAT across Chester, the Wirral, Liverpool, and UK-wide.
Essential
Core Statutory Accounts & CT600
- Annual Statutory Accounts (FRS 102 / 105) & CT600 Corporation Tax Return
- 1x primary Director Self-Assessment (SA100) return included
- Annual Confirmation Statement (CS01) preparation & filing included
- Dividend vouchers, board minutes & s.455 DLA monitoring
- Optional Director RTI Payroll add-on available (+£25/month)
- Support with your Xero or FreeAgent software & year-end review
Growth
Quarterly VAT Returns & Director Payroll
- Includes everything in the Essential (£95/mo) package
- Quarterly MTD VAT Return preparation, checks & HMRC filing
- Director RTI Payroll included (for up to 2 directors + P60s)
- 1x primary Director Self-Assessment (SA100) return included (2nd director +£15/mo)
- Annual Confirmation Statement (CS01) preparation & filing included
- Pre-year-end dividend, salary & employer pension remuneration modelling
- Quarterly Xero / FreeAgent ledger checks & Corporation Tax estimates
Premium
Full Monthly Bookkeeping & Management Accounts
- Includes everything in the Growth (£165/mo) package
- Full monthly cloud bookkeeping included (up to 100 txns/month)
- Quarterly Management Accounts & director profitability reviews
- Payroll included for up to 5 employees / directors
- Monthly bank feed reconciliations & Dext digital receipt processing
- Quarterly MTD VAT returns & 1x primary Director SA100 return included
- Annual Confirmation Statement (CS01) preparation & filing included
Important Package Scope, Statutory Fees & Software Ownership
Our Essential (£95/mo) and Growth (£165/mo) packages assume your cloud bank feeds and invoices are kept reasonably up to date; where prior-year records need reconciling before filing, we agree a fixed one-off catch-up bookkeeping fee in writing before starting work. Each monthly package includes one primary Director Self-Assessment (SA100) return (add +£15/month or £275/year per additional director). Our professional fee for preparing and filing your annual Confirmation Statement (CS01) is included, with the statutory £50 Companies House filing fee recharged at direct cost. As a Certified Xero Partner (also supporting FreeAgent, QuickBooks, Dext, and IRIS OpenSpace), cloud software subscriptions remain in your company's name for 100% direct data ownership.
Standalone Limited Company Services
Need a standalone company formation, a written director remuneration review, or prior-year catch-up accounts?
Director Profit Extraction Review
A standalone written tax report modelling salary, dividends, employer pension contributions, and Director's Loan Account (s.455) balances to reduce your combined tax bill.
Company & Property SPV Formation
Accountant-led Limited Company (£275 / £195 on package) or Buy-to-Let Property SPV (£325 / £250 on package) incorporation—including the statutory £100 Companies House fee.
One-Off Accounts & Catch-Up Filing
Standalone year-end statutory accounts, CT600 return, and 1x Director SA100 return from £895 (No VAT), with any prior-year catch-up bookkeeping agreed upfront in writing.