Bookkeeping in the United Kingdom
We help founders understand where their money is going, every month, on time. Delivered to FRS 102 / UK GAAP for UK businesses, priced in GBP.
Making Tax Digital changed what UK bookkeeping has to be. Accuracy was always the point; now HMRC also requires that the records live in compatible software and that an unbroken digital link runs from the transaction to the VAT return. A shoebox reconciled brilliantly in a spreadsheet is no longer compliant, however right the numbers are.
The cadence is quarterly and unforgiving. VAT is due one month and seven days after each period ends, Companies House wants accounts nine months after your accounting reference date, and the CT600 follows at twelve months. All three are produced from the same ledger, which is why the ledger has to be right continuously rather than at year end.
The deadlines we track against your ledger.
| Obligation | Frequency | Due | Authority |
|---|---|---|---|
| VAT return and payment (Making Tax Digital)VAT-registered businesses | Quarterly | 1 month and 7 days after the end of the VAT period | HMRC |
| Annual accounts to Companies HousePrivate limited companies | Annual | 9 months after the accounting reference date | Companies House |
| Corporation tax paymentCompanies with profits under £1.5m | Annual | 9 months and 1 day after the end of the accounting period | HMRC |
| PAYE Real Time Information submission and paymentEmployers | Monthly | RTI on or before each payday; payment by the 22nd of the following month electronically | HMRC |
Last reviewed against the source . These are the standard dates. Extensions through a registered agent, a non-calendar year end, and volume-based filing frequencies all shift them — confirm your own dates with HMRC. This is general information, not tax advice.
Bookkeeping deliverables
- Weekly bank & credit-card reconciliation
- Receipt and document matching
- Monthly P&L and Balance Sheet
- Chart-of-accounts maintenance
- Month-end close on a fixed calendar
- Dedicated bookkeeper inside your software
Xero
Xero is our UK default, with Dext for receipt capture and BrightPay where payroll runs alongside. We work inside your existing file — moving you off FreeAgent or Sage mid-year usually costs more in reconciliation than it saves in licence fees.
A worked example, in your currency.
A London marketing agency, 900 transactions a month, VAT-registered, 18 staff.
- In-house bookkeeper (fully loaded, per month)
- £3,400
- Salt bookkeeping + VAT compliance
- £1,150
- Monthly saving
- £2,250
Figures in GBP. Fully loaded cost includes employer NIC, pension, software and supervision.
The framework your United Kingdom accounts are held to.
We prepare to UK GAAP (FRS 102) or IFRS, as adopted. These are the bodies that set that framework and the authorities you file with — linked so you can verify the standard rather than take our word for it.
- Professional bodyICAEWInstitute of Chartered Accountants in England and WalesUK chartered accountancy body and ethical code.
- Professional bodyACCAAssociation of Chartered Certified AccountantsGlobal professional body with a large UK membership.
- Standards setterFRCFinancial Reporting CouncilIssues FRS 102 and UK auditing standards.
- RegulatorHMRCHM Revenue & CustomsVAT, corporation tax, PAYE and Making Tax Digital.
- RegulatorCompanies HouseStatutory accounts and confirmation statements.
Listed for reference. Salt Accounting Group is not stating membership, registration or affiliation with any of these organisations. Where a filing must be lodged by a registered local agent, it is — your agent keeps the lodgement and the professional sign-off.
Bookkeeping in United Kingdom
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Bookkeeping for United Kingdom, simply handled.
Tell us where you trade and what shape the books are in. You get scope, price and a start date in writing within one business day — no obligation.