Need an Immigration Specialist? We Can Help You!
There are many reasons why people wish to apply for permission to enter or remain in the UK. These include work, study, doing business, joining immediate relatives, visiting as a tourist, transiting through the country, accessing private medical treatment, seeking asylum or humanitarian protection, and settling in the UK on a long-term or permanent basis.
As part of our team, we are able to bring together immigration barristers and UK accounting experts with the most relevant legal experience to position our clients for long-term success. Part of our team is based in the heart of London, providing specialist legal advice and representation to both individuals and businesses across all areas of UK immigration law, UK tax residency, and cross-border compliance. HTJ combines the expertise and quality of the Bar with the service levels of a trusted tax and advisory firm.
A UK visa is formal permission granted by UK Visas and Immigration allowing a non-British national to enter, remain in, or settle in the United Kingdom. Whether you wish to come to the UK on a temporary basis or intend to make the country your permanent home by obtaining settlement, your visa will be a key part of your UK immigration journey.
Following Brexit, freedom of movement for EEA and Swiss nationals ended on 31 December 2020. As a result, most overseas nationals now require immigration permission to work, study, or settle in the UK, regardless of nationality.
Not all nationals require a visa prior to travel for short visits. Non-visa nationals may normally enter the UK as visitors for up to six months, subject to immigration permission at the border. Visa nationals must obtain a Visitor Visa in advance. Visitor status does not permit work or long-term residence.
There are a wide variety of UK immigration routes available, ranging from short-term permission to long-term settlement routes. The correct route will depend on the purpose of entry and intended length of stay. The main categories include work routes, study routes, family routes, visitor routes, business mobility routes, and transit routes. Many work and family routes can lead to Indefinite Leave to Remain, which is a key step toward British citizenship.
You can apply for a UK visa by completing the relevant application online through the UK government portal. As part of the application process, you must submit supporting documentation demonstrating that you meet the eligibility requirements of the specific immigration route.
The UK operates a points-based immigration system, under which most work and study visas require applicants to score a minimum number of points based on factors such as sponsorship, skill level, salary, English language ability, and qualifications.
UK Visa Types
UK Work Visas
If you intend to work while living in the UK, you must hold a visa that permits employment.
The main UK work routes currently available include the Skilled Worker visa, Temporary Worker routes, Youth Mobility Scheme visa, Paid Permitted Engagement visa, Global Business Mobility visas, High Potential Individual visa, Scale-up Worker visa, Global Talent visa, and Minister of Religion or Sportsperson visas.
The former Tier 2 (General) visa has been replaced by the Skilled Worker visa. This route allows overseas nationals to work in the UK for an approved sponsor and can lead to settlement after five years.
As of April 2024, the general minimum salary threshold increased to £38,700 per year, subject to role-specific exceptions and shortage occupation rules.
Applicants must score at least 70 points, including sponsorship, an eligible role, English language ability, and the applicable salary threshold.
The Intra-Company Transfer visa has been replaced by the Global Business Mobility Senior or Specialist Worker route and no longer leads to settlement.
The Investor visa route is permanently closed to new applicants.
The Start-up visa has been closed and replaced by the Innovator Founder visa, which allows experienced entrepreneurs to establish innovative businesses in the UK subject to endorsement and no longer requires a minimum investment amount.
Visas to Study in The United Kingdom
The UK is home to many world-class educational institutions, making it a popular destination for international students. Before entering the UK, overseas nationals must obtain permission that allows them to study.
The UK Student visa, previously known as the Tier 4 visa, permits students to remain in the UK for the duration of their course. Applicants must hold a Confirmation of Acceptance for Studies from a licensed sponsor, demonstrate English language proficiency, and show sufficient funds to support themselves.
The Short-Term Study route is limited and does not permit switching or long-term residence. The Child Student visa applies to children aged 4 to 17 studying in the UK for longer than six months.
UK Visitor Visa
Visitor permission allows individuals to enter the UK for up to six months for tourism, visiting family or friends, limited business activities, or private medical treatment. Visitor visas cannot be used to live in the UK or undertake paid employment.
Long-term visitor visas of two, five, or ten years are available to eligible applicants but still restrict each individual stay to a maximum of six months.
Family Visas
UK family routes allow eligible individuals to join close family members in the UK. You may qualify if your partner or family member is a British citizen, holds Indefinite Leave to Remain, or has refugee or humanitarian protection status.
Partner routes include the Spouse or Partner visa, Unmarried Partner visa, and Fiancé or Proposed Civil Partner visa. Dependent child routes allow children to join parents in the UK, while Adult Dependent Relative visas apply only in exceptional care-related circumstances.
UK Expansion Worker Visa
The UK Expansion Worker visa allows senior managers or specialist employees of an overseas business to establish a UK branch where the business has not yet begun trading in the UK. The route forms part of the Global Business Mobility framework and does not lead to settlement.
Scale-up Worker Visa
The Scale-up Worker visa allows highly skilled workers to join fast-growing UK companies that meet strict growth criteria. After an initial sponsored period, workers may move employers with fewer sponsorship requirements. The route can lead to settlement after five years, subject to eligibility.
Graduate Visa
The Graduate visa allows international students who have successfully completed an eligible UK degree to remain in the UK for two years, or three years for doctoral graduates. The route cannot be extended but allows switching into other long-term work routes such as the Skilled Worker visa.
Global Talent Visa
The Global Talent visa is available to leaders or emerging leaders in academia, research, arts and culture, or digital technology. Endorsement is required unless the applicant qualifies for an exemption. The route can lead to settlement after three or five years depending on the field.
How We Can Help
UK immigration law is complex and subject to frequent change. Errors in an application can result in refusal, delays, or long-term immigration consequences. We provide professional legal assistance through tailored application packages, dedicated caseworkers, and bespoke advisory services. Our team assesses eligibility, identifies the most appropriate immigration route, and supports clients through every stage of the application process to maximise the prospects of success.
Get your Business Off to the Best Start
Digital Company Formation
The Digital Company Formation Pack includes all of the essentials you need to form a UK private limited company registered with Companies House in accordance with the Companies Act 2006 and current Companies House verification standards. The company will be ready to trade subject to statutory post-incorporation registrations with HMRC and ongoing compliance obligations.
Who Is the Digital Company Formation Pack Designed For?
This company formation pack is ideal for individuals looking to form a limited company without additional extras. It is also suitable for clients wishing to reserve a company name for future use, subject to Companies House approval and ongoing name compliance rules.
An Affordable Way to Create a Limited Company
This company formation package represents excellent value for money. Guidance is available in relation to director duties, corporation tax registration, VAT registration thresholds, and payroll obligations where required.
Privacy Company Registration
You can create a company with a Central London registered office address compliant with Companies House statutory address rules. When you form a business with the Privacy Pack, you will receive digital incorporation documents, including the certificate of incorporation, memorandum and articles of association, and statutory registers, provided electronically.
Companies House now requires all companies to maintain a registered office address, a registered email address, and a lawful purpose statement confirming the company is formed for legitimate business activity.
Who Is the Privacy Company Registration Pack Designed For?
The Privacy Pack is designed for those wishing to use a prestigious Central London registered office address while keeping their residential address protected from public disclosure, in accordance with Companies House privacy protections and suppression rules.
Affordable Company Formation
This package is designed to provide strong value for money. Savings arise through bundled statutory services, although Companies House filing fees and government charges remain payable at cost.
Fully Inclusive Company Registration
Professionals seeking a comprehensive solution should opt for the Fully Inclusive Company Registration Pack. This package supports incorporation, compliance readiness, and professional presence, including a Central London registered office, digital statutory records, and compliance-aligned documentation.
Who Is the Pack Designed For?
This pack is suitable for founders seeking a professional market presence, privacy protection, and compliance readiness. It is particularly suitable for consultants, international entrepreneurs, and owner-managed businesses engaging with UK counterparties.
How Long Does It Take to Form a Company?
Our formation process allows companies to be incorporated efficiently. Standard Companies House digital incorporation typically completes within 24 to 48 hours, subject to enhanced identity verification checks.
Under the Economic Crime and Corporate Transparency Act 2023, directors, persons with significant control, and relevant officers are required to complete identity verification either directly with Companies House or through an authorised service provider. Processing times may vary accordingly.
International Package
Entrepreneurs based outside the UK can establish a UK company while remaining non-resident. This package supports cross-border founders seeking a compliant UK corporate structure, subject to UK company law requirements.
Who Is the Pack Designed For?
This pack is intended for non-UK residents seeking a UK company presence. Non-resident directors should note that company incorporation does not determine UK tax residence and does not remove obligations under UK permanent establishment rules, withholding tax rules, or local banking requirements.
What Do I Need to Do, How Long Does It Take?
The application process can be completed online in minutes. Statutory information is required, including verified director details, shareholder information, persons with significant control, registered office address, registered email address, and confirmation of lawful purpose.
Companies House generally incorporates companies within one to two working days, subject to verification.
Limited Liability Partnership Company
The Limited Liability Partnership is governed by the Limited Liability Partnerships Act 2000. It combines limited liability protection with partnership-style tax transparency. LLPs are required to register with HMRC, file annual accounts, and comply with Companies House disclosure and identity verification rules.
Right to Manage Company Online
- A Right to Manage company is a special purpose company incorporated under the Commonhold and Leasehold Reform Act 2002, enabling qualifying leaseholders to assume management responsibilities from the freeholder.
- At least 50 percent of qualifying tenants must participate, no more than 25 percent of the building may be non-residential, and a minimum of two-thirds of qualifying leaseholders must hold long leases originally granted for more than 21 years.
- The Right to Manage process is regulated and subject to strict statutory notice requirements and tribunal oversight. Company formation services are provided at the final stage only.
Limited By Guarantee Company Online
- Companies limited by guarantee are commonly used for membership organisations, professional bodies, and social enterprises. Members guarantee a nominal amount toward liabilities in the event of insolvency.
- Profits are typically reinvested to further organisational objectives. Payment of profits or excessive remuneration may affect eligibility for not-for-profit or tax-exempt treatment.
- Charitable status is not automatic and requires separate registration with the Charity Commission and, where applicable, HMRC recognition for tax reliefs.
Property Management Company Online
Property management companies are used to manage residential or commercial properties and are responsible for service charges, maintenance, insurance, and statutory compliance.
These companies may be limited by shares or guarantee. They must comply with landlord and tenant legislation, service charge regulations, Companies House reporting, and HMRC obligations.
Custom articles of association are typically required and must be supplied at incorporation.
Charity Company Online
Charitable companies limited by guarantee remain a popular structure due to governance flexibility. We assist with incorporation and filing of compliant articles.
Charitable status requires approval by the Charity Commission for England and Wales and ongoing compliance with charity law, reporting, and trustee duties.
UK PLC Company Online
A Public Limited Company is suitable for businesses requiring enhanced credibility, capital raising capability, or future listing potential.
A plc must meet the statutory minimum share capital of £50,000, comply with stricter governance rules, and is subject to enhanced reporting and audit requirements under the Companies Act 2006.
Company Registered Office Address
A registered office is a legal requirement for all companies registered with Companies House under the Companies Act 2006. It is the official address of the incorporated company and is publicly available on the Companies House register. The registered office address can be different from the company’s trading address. Companies House, HMRC, courts, and other government bodies will use the registered office address to send statutory correspondence, legal notices, and compliance communications.
Companies are legally required to display their registered office address on all business correspondence, including letters, invoices, emails, and on the company website, where applicable.
A registered office address must be located in the same UK jurisdiction in which the company is incorporated, namely England and Wales, Scotland, or Northern Ireland. It does not need to be the location where the company carries out its trading activities.
Under the Economic Crime and Corporate Transparency Act 2023, the registered office address must be an “appropriate address,” meaning that documents sent there can be received, acknowledged, and forwarded to the company. Companies House may reject or challenge addresses that do not meet this standard.
Please note:
If you wish to use this address for more than one company, a registered office service must be purchased separately for each company.
Official government mail includes correspondence from Companies House, HMRC, courts, and other UK public authorities.
The Benefits of Our Service
By choosing our registered office address service, you can provide your business with a sought-after London address while protecting your privacy. The address is located in Central London and offers a professional presence that can enhance your business profile. Using a Central London registered office at Companies House may increase confidence among clients, suppliers, and financial institutions.
Our service is compliant with Companies House “appropriate address” requirements and ensures secure handling of statutory correspondence. It provides a confidential and cost-effective solution for businesses seeking both credibility and privacy.
Director Service Address
If you are a company director and wish to protect your privacy, you may use our Director Service Address to ensure your personal residential address does not appear on the public register.
During UK company formation and ongoing filings, directors are legally required to provide both a usual residential address and a service address. The residential address is protected information and is not publicly disclosed by Companies House. The service address, however, is publicly available and can be accessed by any member of the public through the Companies House register.
By using our Director Service Address, you can keep your work and home lives separate and ensure that your residential address remains private. This reduces the risk of unsolicited mail, unwanted visitors, and misuse of personal data.
Following Companies House reforms introduced by the Economic Crime and Corporate Transparency Act 2023, directors, PSCs, and other officers are subject to enhanced identity verification requirements. The use of a compliant service address does not remove the obligation to complete identity verification where required.
Advantages of a Director’s Service Address
- Hide your residential address from public online records and search engines.
- Protect your home address from being displayed on the Companies House public register.
- Reduce the risk of identity fraud and misuse of personal information.
Prevent unsolicited correspondence from marketing agencies.
Avoid customers, suppliers, or visitors attending your home address.
Benefit from a prestigious London service address that enhances your professional image.
Who Can Use Our Director’s Service Address?
- UK company directors.
- Company secretaries.
- LLP members.
- Shareholders.
- Subscribers at the time of incorporation, including guarantors.
- Persons with Significant Control, defined as individuals who directly or indirectly hold more than 25 percent of shares or voting rights, or otherwise exercise significant control over the company.
We Partner with Leading Financial Institutions to Offer Practical Banking Solutions
Bank Accounts
There is no legal requirement under UK company law for a company to open a bank account. However, in practical and regulatory terms, an active UK company will almost always require a business bank account to operate effectively, receive income, pay suppliers, and meet HMRC obligations including corporation tax, VAT, and payroll payments.
- A UK company may open one or more bank accounts, either within the UK or overseas, at the discretion of its directors. The UK does not impose currency controls, allowing funds to move freely between international accounts.
- All UK banks and electronic money institutions are subject to strict anti-money laundering, counter-terrorist financing, and know-your-customer obligations under UK law. As a result, companies must be able to evidence business activity, ownership structure, source of funds, and the identity of directors, shareholders, and persons with significant control.
- Bank approval is discretionary and cannot be guaranteed. Financial institutions are legally required to carry out independent risk assessments and may decline applications without providing detailed reasons.
Important Compliance Notice
- We do not provide banking services and do not control bank onboarding decisions, timelines, or approval outcomes. Any references to banks or financial institutions are provided for informational purposes only and do not constitute an endorsement, guarantee of acceptance, or regulated financial advice.
- Banking providers are regulated separately by the Financial Conduct Authority or Prudential Regulation Authority, or operate as electronic money institutions under UK regulatory frameworks.
Non-UK Resident and International Founders
- Companies with non-UK resident directors or shareholders should expect enhanced due diligence requirements. This may include requests for additional documentation such as certified identification, proof of overseas address, business plans, contracts, and explanations of anticipated transaction activity.
- Non-resident status does not prevent a UK company from opening a UK bank account, but it may result in longer onboarding timelines or restricted provider availability. Banking approval is independent of company incorporation and tax residence determinations.
NatWest Start up Business Account
NatWest is a UK high-street bank offering business accounts suitable for newly incorporated companies. Eligibility is subject to NatWest’s internal onboarding, credit, and compliance assessments.
Features may include introductory fee-free banking periods, online and mobile banking access, and potential borrowing facilities, subject to credit approval and status.
Application Process
Once your company has been incorporated, an online application can be submitted. Processing times vary depending on the nature of the business, ownership structure, and verification requirements.
Barclays Business Bank Account
Barclays offers business current accounts with digital banking functionality and access to relationship management services. Introductory offers may be available to eligible new businesses, subject to terms and conditions.
Application Process
After company formation, an online application must be completed. Account opening times typically range from several working days to longer periods where enhanced due diligence applies. Business debit cards are issued following approval.
Tide Business Current Account
Tide provides an app-based business current account with integrated invoicing, expense management, and accounting software compatibility. Tide is an electronic money institution rather than a traditional bank. Client funds are safeguarded but are not protected by the Financial Services Compensation Scheme.
Application Process
Following incorporation, a short online application is required. Accounts may be opened quickly, subject to identity verification and business risk assessment. A business Mastercard is issued once approved.
Monzo Business Bank Account
Monzo offers app-based business banking with instant notifications, budgeting tools, and UK transfers. Eligible deposits are protected by the Financial Services Compensation Scheme up to the statutory limit.
Application Process
After incorporation, eligible companies may begin the online onboarding process. Approval timelines depend on verification outcomes and compliance checks.
Cashplus Business Current Account
Cashplus provides a digital business account with debit cards, expense cards, and app-based administration tools. Cashplus Bank Limited is authorised and regulated in the UK, and eligible deposits are protected by the Financial Services Compensation Scheme.
Application Process
Once the company has been formed, an online application can be completed. Account details may be issued rapidly, but full account functionality is subject to verification completion.
ANNA Business Bank Account
ANNA offers a digital business account with features such as multiple debit cards, spending controls, and automated expense categorisation. ANNA operates as an electronic money institution, and client funds are safeguarded rather than FSCS-protected.
Application Process
Following incorporation, the online application process can be completed. Approval is subject to identity verification and business activity review. Debit cards are issued after successful onboarding.
Wise UK Business Banking
Wise provides a multi-currency business account allowing companies to hold, receive, and send funds in multiple currencies, with UK, EU, and international account details. Wise is an electronic money institution and does not provide FSCS protection; funds are safeguarded in accordance with regulatory requirements.
Application Process
After incorporation, a short online application must be completed. A one-off setup fee applies for access to international account details. Activation is subject to verification.
Mettle Business Bank Account
Mettle is a digital business account provided by NatWest and designed for UK small businesses. It includes app-based banking, invoicing tools, and receipt capture features. Mettle accounts are FSCS-protected as they are backed by a UK-authorised bank.
Application Process
Following incorporation, an online application can be submitted. Accounts may be opened quickly, subject to eligibility criteria and verification requirements. Debit cards are issued once the account is approved.
Taxes and annual accounts can be complex and time-consuming. Professional accounting support is essential to ensure ongoing compliance with UK company law and tax legislation. This allows directors to focus on growing their business while ensuring statutory obligations are met accurately and on time.
We offer a comprehensive accountancy service for UK limited companies. Our services are designed to support compliance, reporting, and tax efficiency in line with UK law. A core accountancy service is not limited to producing and filing statutory paperwork. Once engaged, clients may raise ongoing queries, and we provide professional tax and accounting support within the scope of the agreed engagement.
It is our objective to provide practical and compliant support to individuals as they take on the responsibilities of becoming a UK company director. Directors retain ultimate legal responsibility for the accuracy of company records, filings, and disclosures.
Scope of Core Accountancy Services
Our core accountancy service includes the preparation and filing of statutory company accounts and corporation tax returns. The exact scope of services is defined in the engagement letter and may vary depending on the company’s size, activity, and regulatory exposure.
In addition to statutory filings, certain administrative and advisory services may be included where appropriate, representing value for money. Services outside the agreed scope, including complex tax structuring, international tax advice, or specialist advisory work, may be subject to additional fees.
Corporation Tax
- UK companies are subject to UK corporation tax on their taxable profits. Corporation tax rates are set by statute and may change depending on government policy, company size, and profit thresholds.
- Corporation tax is generally payable nine months and one day after the end of the company’s accounting period. Certain companies, including those classified as large or very large under HMRC rules, are required to make quarterly payments on account.
- Timely and accurate corporation tax compliance is the responsibility of the company directors, with professional support provided in accordance with the agreed engagement.
Reporting to Companies House
Companies House is the UK registrar of companies and is responsible for the incorporation of companies and the public filing of statutory documents. Most information filed at Companies House is publicly accessible and may be viewed online.
Accounts
A company’s annual accounts must be filed with Companies House. Most small and micro-entity companies are permitted to file abridged or filleted accounts for public record, while full statutory accounts must still be prepared for HMRC purposes.
Once finalised and approved, accounts are submitted on behalf of clients where this forms part of the agreed service. Directors are required to approve and sign off accounts prior to submission.
Confirmation Statement
Every UK company is required to file a Confirmation Statement at least once every twelve months. This confirms that the information held at Companies House is accurate and up to date.
Although legal responsibility remains with the directors (and company secretary, if appointed), the Confirmation Statement may be prepared and filed on behalf of clients as part of company secretarial support, subject to timely provision of accurate information.
Notifying Changes
Companies are required to notify Companies House of certain changes, including appointments or resignations of directors, changes to registered office or service addresses, share allotments, and updates to Persons with Significant Control.
Preparation and submission of these statutory forms may be handled as part of ongoing company secretarial support, provided relevant information is supplied promptly by the directors.
Reporting to HM Revenue & Customs (HMRC)
HM Revenue & Customs administers UK taxes, including corporation tax, VAT, and PAYE. Companies must maintain adequate accounting records to support all filings and tax calculations.
Corporation Tax Return and Accounts
The corporation tax return is prepared based on the company’s statutory accounts and submitted electronically to HMRC, together with the full accounts. This process is carried out on behalf of clients where included within the agreed scope of services.
VAT Returns
Companies registered for VAT must submit VAT returns to HMRC. These are usually filed quarterly, although monthly or annual filing may be permitted in specific circumstances.
VAT compliance requires accurate record-keeping and timely submission. VAT return preparation and submission may be handled on behalf of clients, or clients may elect to file independently, depending on the service arrangement.
PAYE and National Insurance
Companies operating payroll must comply with PAYE obligations, including monthly Real Time Information submissions to HMRC. These submissions include income tax deductions and National Insurance contributions.
Payroll compliance is a statutory obligation, and errors may result in penalties or interest. A payroll service may be provided to manage registrations, calculations, submissions, and reporting where agreed.
P11D Forms
Companies providing benefits in kind or reimbursing certain expenses to directors or employees are required to report these to HMRC annually using P11D forms.
Preparation and submission of P11D forms, as well as associated employer National Insurance calculations, may be carried out as part of the tax compliance service, subject to accurate disclosure of benefits and expenses by the company.
VAT Registration
Once a company is incorporated, it may apply for VAT registration. VAT registration is mandatory where taxable turnover exceeds the statutory threshold, and optional where the threshold has not been reached.
We offer a VAT registration service that enables UK limited companies to complete their VAT registration through a structured and compliant process.
We handle the preparation and submission of the VAT registration application to HMRC on your behalf.
Processing times are determined by HMRC and may vary depending on the nature of the business, ownership structure, and compliance checks.
While VAT registration is often completed within approximately 14 days, no guaranteed timeframe can be provided.
Once the VAT registration process is complete, HMRC will issue the following information directly to the company:
- A VAT registration number for the business
- Details of the VAT return periods and payment deadlines
- The company’s effective date of VAT registration, being either the date the VAT registration threshold of £85,000 taxable turnover was exceeded or the voluntary registration date approved by HMRC
From the effective date of registration, the company is legally required to charge VAT on taxable supplies and comply with VAT record-keeping and filing obligations.
Scope of the VAT Registration Service
Once payment for the VAT registration service is received, our team will:
- Collect the information required to complete the VAT registration application
- Prepare and submit the VAT registration forms electronically to HMRC
- Ensure that procedural requirements are followed in accordance with HMRC guidance
- Support the registration process until a VAT number is issued, subject to HMRC approval
The accuracy and completeness of information provided by the company is critical. Directors remain legally responsible for the correctness of all declarations made to HMRC.
Advantages of Voluntary VAT Registration
Voluntary VAT registration may be appropriate in certain circumstances, particularly where the company operates business-to-business, incurs VAT on costs, or wishes to enhance its commercial profile. However, voluntary registration also introduces ongoing compliance obligations.
Potential advantages include increased commercial credibility, the ability to reclaim input VAT on qualifying purchases, and the ability to charge VAT on taxable supplies.
Whether voluntary VAT registration is appropriate should be assessed based on the company’s business model, customer base, and cash flow considerations.
PAYE Registration
Once a company is incorporated, it may also need to register for Pay As You Earn (PAYE) if it intends to pay salaries to directors or employees. PAYE registration is required before any salary payments are made.
Where a director is paid a salary, PAYE applies to income tax and National Insurance contributions. The level of tax-free salary depends on current tax thresholds, National Insurance rules, and the individual’s wider income position. Any reference to specific figures is indicative only and subject to change by HMRC.
Payroll Compliance and Real Time Information
HMRC operates a Real Time Information system under which salary payments to directors and employees must be reported electronically.
A payroll scheme must be in place for any salary payments, regardless of whether tax is ultimately payable.
Is a monthly payroll submission required?
Not necessarily. HMRC permits eligible companies to operate an annual payroll scheme, under which salary information is submitted once per tax year. This is commonly used by small companies where directors are the only employees and receive infrequent or low-level salaries.
Annual payroll schemes must be properly registered with HMRC in advance. Failure to notify HMRC of the intended payroll reporting frequency may result in penalties for non-compliance.
Setting Up Payroll
Payroll can be set up either directly with HMRC by the company or on the company’s behalf as part of a professional payroll service. Once PAYE registration is completed, HMRC will expect payroll submissions in line with the chosen reporting frequency, whether monthly or annually.
Ongoing payroll compliance, including accurate calculations, timely submissions, and payment of liabilities, remains a statutory responsibility of the company and its directors.
References:
➤ For official information on the UK Scale-Up Visa, Click Here.
➤ For the UK Parliament research briefing on immigration policy, Click Here.
▢ UK Company Law and Statutory Compliance
➤ For Corporation Tax registration guidance. Click Here.
➤ For HMRC trading confirmation guidance. Click Here.
➤ For Company tax return guidance. Click Here.
Appointing HTJ.TAX as Your Company Accountants is Straightforward!
- First, you get in touch with us by phone, email, or through one of the contact forms on our website – WWW.HTJ.TAX
- We will give you a quote for our services based on the information you provide us with. We will also offer you a free, no-obligation meeting if you are able to meet us face-to-face, or a Zoom video conference if that is more convenient. Assuming you’re happy with our quote, you just give us the go-ahead.
- We’ll then send you a letter of engagement to sign, with our terms of business, and we’ll deal with any other necessary formalities.


