Abbey Accountancy looks after sole traders, partnerships and limited companies, with over 25 years' experience behind the work. We prepare your accounts, keep your filings on schedule and get you set up for Making Tax Digital.
Use one service or several. Most clients start with one and add others as the business grows.
Making Tax Digital (MTD) is HMRC's programme for moving tax records and returns onto software. You keep your records digitally and send figures to HMRC through compatible software, instead of keeping paper records and typing totals into a form once a year.
Every VAT-registered business must keep digital VAT records and file its VAT returns through compatible software, unless HMRC has agreed an exemption.
This applies whatever your turnover. It includes businesses that registered voluntarily, with turnover below the £90,000 VAT registration threshold.
We can keep the records and file the returns for you, or check and submit from the records you keep.
This applies to sole traders and landlords, and is being phased in from April 2026 to April 2028. When you start depends on your qualifying income: your total income from self-employment and property, before expenses are taken off. Income from employment, dividends, pensions and a share of partnership profits does not count.
If your qualifying income was over £50,000 in 2024 to 2025, you should already be using Making Tax Digital. The first quarterly update was due by 7 August 2026 and the next is due by 7 November 2026.
Limited companies are not affected by Making Tax Digital for Income Tax. Partnerships will join at a later date that HMRC has not yet announced. Some people are exempt. Some exemptions apply automatically; others, such as being digitally excluded, you have to apply to HMRC for. Dates and thresholds are those published by HMRC and were checked in September 2026. You can confirm your own position with HMRC's tool: find out if and when you need to use Making Tax Digital for Income Tax on GOV.UK.
Abbey Accountancy works with owner-managed businesses: sole traders, partnerships, landlords and limited companies. Our clients want their accounts right, their returns filed on time and a straight answer when they ask a question.
You deal with the same person each time, someone who knows your business and your figures. We explain what the numbers mean in plain English and tell you early when a deadline or a tax bill is coming.
AAT memberAbbey Accountancy is led by Joanna Brotherton, a member of the Association of Accounting Technicians (AAT), membership number 1009144, and works to AAT's professional and ethical standards.
The standard filing and payment deadlines for a small business. Yours may differ, depending on your year end and VAT periods.
| Area | When | What is due |
|---|---|---|
| Self Assessment | 5 October | Deadline to register for Self Assessment after the tax year in which you first need to file |
| 31 October | Paper tax return | |
| 31 January | Online tax return, any balance of tax owed and, where payments on account apply, the first payment on account for the following year | |
| 31 July | Second payment on account | |
| Making Tax Digital for Income Tax | 7 August, 7 November, 7 February, 7 May | Quarterly updates |
| VAT | 1 month and 7 days after the end of each VAT period | VAT return and payment (different dates apply under the Annual Accounting Scheme and for payments on account) |
| Limited companies | 9 months after the year end | Annual accounts filed at Companies House (private companies; a first set of accounts is due 21 months after incorporation) |
| 9 months and 1 day after the accounting period ends | Corporation Tax payment, for companies with taxable profits of up to £1.5 million | |
| 12 months after the accounting period ends | Company Tax Return | |
| Within 14 days of the review period ending | Confirmation statement, at least once a year | |
| Payroll | On or before each payday | Full Payment Submission to HMRC |
| By the 22nd of the next tax month | PAYE and National Insurance paid electronically to HMRC (19th if paying by cheque through the post). Tax months run from the 6th to the 5th. Small employers may be able to pay quarterly | |
| 31 May | P60s given to employees | |
| 6 July | P11D and P11D(b) forms for expenses and benefits. Class 1A National Insurance is then due by 22 July (19 July by cheque) |
Yes. With your permission we write to your current accountant for professional clearance and the handover information, and ask HMRC to authorise us as your agent. We will need proof of your identity, a signed engagement letter and your approval of our request to act as your agent with HMRC. We handle the rest.
It depends on the size of your business, the state of your records and which services you need. Tell us about your business and we will give you a quote before any work starts.
If you are VAT registered, or you are a sole trader or landlord within Making Tax Digital for Income Tax, you must keep digital records and send your figures to HMRC through compatible software. That can be an accounting package, or a spreadsheet linked to bridging software. If neither applies to you, we can still work from paper records, though software usually saves you time.
No. We are based in Gloucester and many of our clients are in Gloucestershire, but records can be shared digitally and meetings held by phone or video.
Yes. Get in touch as soon as you can. We will work out what is outstanding, bring your records up to date and deal with HMRC or Companies House on your behalf. Penalties usually grow with time, so it is better to act early.
Tell us a little about your business and what you need help with. We read every message and reply by email, or by phone if you leave a number.