A guide to writing off unpaid invoices in a limited company, including bad debt provisions, Corporation Tax relief, VAT recovery and accounting treatment.

Most contractors are outside MTD for ITSA. We explain who is affected, and when landlords or side businesses could still fall within scope.

It’s not unusual to spot mistakes after filing your accounts. Anything from something minor to forgetting to include income or expenses before your accounts were prepared.

With costs rising across the board, it makes sense to review your business spending. Accountancy fees are costs that most company directors can’t avoid.

We explain the format for filing accounts with Companies House each year – specifically the FRS105 and FRS102 frameworks, which apply to small companies.

There is no legal obligation to hire an accountant if you’re setting up a limited company. However, there are some very good reasons to do so.

When is the best time to change your accountant? How company year-end, Self Assessment deadlines and service issues affect the timing of your switch.

As a company director, your accountant an important and trusted source of expertise while running your business. But what happens if things go wrong?

With hundreds of firms to choose from, this table lists the monthly fees charged by some of the UK’s leading contractor accountants.

If you’ve decided to say goodbye to the old and hello to the new, where should you start when switching accountants, and how does the handover work?