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1. A provision of bad debts is created:
 
When a debtors become bankrupt
When debtors cease to be in business
To provide for possible bad debts
To write off bad debts
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Reminders for Directors

  • One person can form a Ltd company.
  • Directors are to provide service address to Companies House for public record instead of residential address.
  • Service address can be the company registered office or other address as long as mails from Companies House can reach the directors.

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UK Tax Authority - HM Revenue and Customs

  • Companies are required to register for VAT if annual sales exceeded £68,000.
  • Companies are required to register for PAYE if directors are drawing salaries and maintain payroll records.
  • HM Revenue and Customs will issue £100 penalty if companies failed to file corporation tax returns on time.
 
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Canterbury Accountancy is a business information website providing practical solutions to entrepreneurs and businesses.

London Chartered Accountants | Accountants for Business Startup | UK Company Formation

Services: Accounting - Payroll - VAT Registration - VAT Compliance - Bookkeeping for VAT - Online Bookkeeping - Ltd Company Incorporation - Setting Up Business - Startup Resources - Qualified Bookkeepers

This website is owned and managed by Concise Accountancy Services Limited. A company registered in England and Wales. Company number 06781243 and VAT no. 970 5430 23
Registered office: 29 Harley Street London W1G 9QR England United Kingdom
Tel: +44(0) 207 612 4111 Fax: +44(0) 207 182 7042 Email: info@conciseaccountancy.com
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