IT & technology accountants — clarity behind the code.

A SaaS business benefits from an accountant who can understand recurring billing, customer credits, deferred income, cloud expenditure and international VAT. A specialist approach does not replace the normal statutory accounts and Corporation Tax obligations of a UK company.

The treatment depends on the contract and the applicable accounting framework. Where a customer pays upfront for services delivered over time, income may need to be recognised across the service period rather than entirely when cash arrives. The underlying subscription ledger must reconcile to invoices and receipts.

No. Treatment depends on what is supplied, whether it is an electronic service, whether the buyer is a business or consumer, and where the customer belongs. A supply outside UK VAT can still create local VAT or sales-tax obligations abroad.

The general UK VAT registration threshold is more than £90,000 of taxable turnover over a rolling twelve months, or an expectation that taxable supplies will exceed £90,000 in the next 30 days. Other registration rules can apply, especially to non-established businesses.

Possibly, if the project seeks an advance in science or technology and resolves an uncertainty not readily overcome by a competent professional. Routine coding, standard integrations and cosmetic improvements do not automatically qualify. Each project and cost schedule needs evidence.

No. The company must satisfy the relevant scheme requirements, project and cost tests, notification and additional-information obligations. A startup label, loss-making status or use of artificial intelligence is not sufficient evidence on its own.

Ordinary business expenses may be deductible under the relevant Corporation Tax rules, but the classification depends on what the expenditure achieves and the accounting treatment. R&D qualification for data and cloud costs is a separate, narrower assessment.

Useful measures include recurring revenue, churn, customer acquisition costs, gross margin, collection delays, cash runway and any deferred revenue balance. Non-GAAP operational KPIs should be clearly distinguished from accounting revenue and profit.

There is no universal best combination. Decisions depend on profit available for distribution, payroll thresholds, National Insurance, the director’s other income and company cash needs. Dividends can only be paid from legally available distributable profits.

Many business-to-business services follow general place-of-supply rules, but special rules and customer evidence can change the outcome. Review the contractual customer, nature of the service, establishment and place of supply rather than relying on the location of the bank payment.

The business should distinguish the gross sale, VAT or other tax, refunds, chargebacks, processor commissions, foreign-exchange movements and the final bank settlement. Recording only the net bank deposit can understate revenue and expenses.

No. IR35 looks at an individual engagement and actual working arrangements, not the industry name. Where a worker supplies services through an intermediary, the end-client size and sector can affect who determines status and who operates any required PAYE.

A non-UK resident can own a UK company, but UK filings, Corporation Tax, employment, banking, VAT, residence and overseas tax questions must be considered independently. Company incorporation alone does not determine personal tax residence or foreign compliance.

We normally review the company details, activities, current accounting files, invoicing/subscription systems, bank and processor statements, payroll, VAT position, historic accounts and known deadlines. The final document request depends on your engagement scope.