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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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The Minutes of meetings

 

The minutes of the company’s general meeting, often referred to as AGM and of board meetings should taken and record decisions made on various issues discussed. The chairman should sign the minutes at the end of the meeting or in the next one.

Members are entitled to see the minutes at the end of the meetings without charge and on payment of a small fee to receive copies. The record should be in a form, whether paper or electronic, that is not vulnerable to changes after the event. It is suggested that they are bound copies rather than loose leaf pages.

Canterbury Accountancy - Providing useful information to companies registered in England and Wales.

 
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