HomeDo I Need an Accountant?
📅 Last updated: March 2026 — 2025/26 tax year Contractors & Freelancers

Do I need an accountant for my limited company?

Direct Answer

No — there is no legal requirement to use an accountant for a UK limited company. But a one-man limited company has at least 7 distinct annual filing obligations with HMRC and Companies House. Missing deadlines triggers automatic penalties. A specialist contractor accountant costs less than most people expect — and significantly less than the cumulative cost of getting things wrong.

Is an accountant legally required?

No legal requirement under the Companies Act 2006 — you are permitted to prepare and file your own accounts

Accounts must comply with FRS 105 (micro-entity) or FRS 102 accounting standards — and the CT600 must be filed in iXBRL format

The gap between "legally permitted" and "sensible" is where most contractors struggle — compliance is only part of the value

What does a one-man limited company actually have to do?

1

Monthly bookkeeping

Recording income, expenses, and bank transactions — every month, throughout the year.

2

Quarterly VAT returns

Submitted via Making Tax Digital-compatible software. Mandatory for all VAT-registered businesses since April 2022.

3

Monthly payroll / RTI

Real Time Information submissions to HMRC — required every time you pay a salary, even the minimum director salary.

4

Self-Assessment tax return

Personal tax on salary, dividends, and any other income — filed by 31 January each year.

5

Year-end statutory accounts

Prepared to FRS 105 or FRS 102 accounting standards, filed with Companies House within 9 months of year end.

6

Corporation Tax return (CT600)

Filed with HMRC in iXBRL format within 12 months of year end. Tax payment due 9 months and 1 day after year end.

7

Annual Confirmation Statement

Filed with Companies House within 14 days of your review period end date. Cost: £34. Missing it risks company dissolution.

"Seven obligations. Seven sets of deadlines. Seven ways to incur penalties."

Need help with your confirmation statement specifically? Confirmation Statement Filing Service — from £59 →

Penalties for getting it wrong

FilingLate penalty
Companies House accounts — less than 1 month late£150
Companies House accounts — more than 6 months late£1,500
Missing accounts two years in a rowDoubled
HMRC late payment interestBank of England base rate + 2.5%
VAT surcharges£200+ plus interest
PAYE/RTI late filing£100/month per scheme

What most contractors get wrong DIY

Not claiming all allowable expenses — particularly home office, training, equipment, and professional subscriptions

Taking dividends incorrectly or at the wrong time relative to profits and personal tax thresholds

Missing VAT return deadlines or using the wrong VAT scheme — the Flat Rate Scheme saves many contractors £600–£1,500/year

Underestimating the complexity of year-end accounts and the CT600 in iXBRL format

Not optimising the salary/dividend/pension mix — the difference is typically £2,000–£5,000 in unnecessary tax per year

Does an accountant pay for itself?

Autobooks: £89+VAT/month = £1,068+VAT per year
At £400/day: 3 days of contracting work covers the full annual fee.
Most contractors spend significantly more than 3 days per year on their finances — less accurately, with more stress, and with no specialist tax planning.

The comparison is not between having an accountant and not having one. It is between having a specialist contractor accountant and paying a general accountant who does not understand IR35, salary/dividend optimisation, or the tax planning specific to your situation. The specialist knowledge typically generates savings that more than cover the fee.

Who Autobooks is built for

One-man limited company contractors and freelancers

Operating outside or inside IR35 — we work with both

Not landlords, not retailers, not businesses with multiple employees

That specialisation is how we keep the price low and the quality high

What's included at £89+VAT/month

Monthly bookkeeping

Quarterly VAT returns (MTD-compliant)

Director payroll (monthly RTI submissions)

Self-Assessment tax return

Year-end statutory accounts

Corporation Tax return (CT600)

Confirmation Statement filing

IR35 risk review

Salary/dividend/pension optimisation

Built especially for contractors. Not landlords, not retailers — contractors.

From £89+VAT/month. Everything included. No surprises.