Accounting

Scotland · Scotland

Accountants in Boor

Businesses in Boor use us for three reasons: the price is known in advance, the filing is done on time, and the numbers are explained in plain English. Every service listed below is available in Boor at the published fee, which is the same across Scotland. We are an online firm with UK-based staff, a named contact for each client and a rule that nothing is filed until you have approved it.

Next deadlines

  • VAT return and payment for the quarter that ended last month
  • VAT return and payment for the quarter that ended last month
  • VAT return and payment for the quarter that ended last month
  • Confirmation statement due within 14 days of your review date, at least once every 12 months

Services

What we do for Boor and what it costs

The eight core services below each have a page for Boor; specialist and advisory services are delivered nationally and are listed further down. Every fee is fixed and confirmed in writing before work starts.

Why IGI

Working with Boor businesses

We built the service around what business owners in places like Boor actually complain about: not knowing what the accountant will charge, finding out about a deadline after it has passed, and receiving a set of accounts with no explanation. Each is fixed by design: fixed fees, deadline tracking shown on every page, and a plain-English summary with every draft for Boor clients.

Plain English, with the numbers. Every draft for Boor comes with a short explanation of what the figures mean and what, if anything, you should do about them.

You stay in control of self assessment tax returns: drafts go to Boor clients first, with the figures explained, and nothing leaves us until you say so.

The price for self assessment tax returns is published on this page and is what a client in Boor pays. We confirm it in writing first, and the invoice matches the quote.

Local facts

About Boor

Boor sits in Scotland. Scottish taxpayers pay income tax under six Scottish bands set by the Scottish Parliament, from the 19% starter rate through 20%, 21%, 42% and 45% to the 48% top rate, applied to non-savings income. Dividends and savings are taxed at UK rates, National Insurance and Corporation Tax are UK-wide, and property purchases pay Land and Buildings Transaction Tax.

Nearby places we also serve
PlaceDistanceDirection
Poolewe1.0 miE
Naast2 miNW
Brae, Highland3 miNW
Midtown, Scotland3 miNW
Coast3 miNW
Mial4 miSW
Inverasdale4 miNW
Gairloch4 miSW

All places in Scotland · Scotland places beginning with B

Worth knowing

Rules that affect most businesses here

Salary versus dividends

The salary-and-dividend split is the central planning decision for an owner-managed company. Salary costs employer National Insurance above £5,000 but is deductible; dividends are not deductible but attract lower personal rates and no National Insurance. The optimum changes each April with the thresholds and depends on the director's other income, so it should be set deliberately every year.

Director's loan accounts

Money taken from a company has to be something: salary, dividend, expense reimbursement or loan. If it is a loan and remains outstanding nine months after the year end, the company pays tax at the dividend higher rate on it until it is repaid. Clearing the balance with a properly declared dividend before the deadline, where reserves allow, is routine year-end work.

The VAT registration threshold

VAT registration is compulsory once taxable turnover in any rolling twelve-month period exceeds £90,000, or when you expect to exceed that in the next thirty days alone. The test is rolling, not by tax year, and includes zero-rated sales. Businesses regularly cross it without noticing, and late registration means accounting for VAT on sales where it was never charged to customers.

Corporation Tax rates and marginal relief

Since April 2023 there have been two Corporation Tax rates, 19% small profits and 25% main, with marginal relief smoothing the transition between £50,000 and £250,000 of profit. The band is where planning matters: each pound of profit in it is taxed at an effective 26.5%, so pension contributions and capital expenditure timed to keep profit below £50,000 are worth more than they look.

Late filing penalties

Penalties are the clearest reason to work to deadlines. A Self Assessment return one day late costs £100 regardless of whether any tax is due; three months late adds £10 a day. Late company accounts start at £150 and reach £1,500, and double if the previous year was also late. None of this is negotiable afterwards except through a narrow reasonable-excuse appeal.

Questions

Questions from Boor

What if my Boor business is a partnership or an LLP?

Both are covered. Partnerships need a partnership return and a Self Assessment for each partner; LLPs file accounts with Companies House under company-style rules as well. We quote a fixed fee for the set based on the number of partners or members, and the process is the same as for any other client in Boor: records in, draft out, approve, filed.

Do you work with businesses in Scotland that are not in Boor itself?

Yes. Every place in Scotland has its own page on this site and the same fees apply throughout. The nearest-places list on this page links to them. Wherever in Scotland your business is based, the service is identical because none of it depends on where you are.

How quickly do you respond?

In UK working hours, usually within a few hours and always the same working day. Each Boor client has a named contact who knows the file. Outside working hours, WhatsApp and email messages are picked up first thing the next morning. In January and at other peak times we tell you your turnaround when you book rather than leaving you guessing.

Are your fees inclusive of everything?

Our fee covers the work described for the package. Companies House fees, such as £100 to incorporate or £50 for a confirmation statement, are charged separately and passed on at cost. Software subscriptions are in your own name. There is nothing else: no hourly extras, no charge for questions, and no additional year-end invoice for Boor clients on monthly packages.

Do you have an office in Boor?

No. IGI Accounting is an online-only firm. We serve Boor and every other UK postcode remotely, with records sent by WhatsApp or email and everything filed electronically. The absence of local premises is why the fee for self assessment tax returns is the same in Boor as anywhere else in the country, and why there is nothing to visit and nothing to print.

Is self assessment tax returns in Boor really the same price as elsewhere?

Yes. The fee published on this page is what a client in Boor pays and what a client in any other part of Scotland pays. It is confirmed in writing before work starts and the invoice matches the quote. Where a higher package applies because your situation is more complex, we say so at the quote stage, never afterwards.

One message from Boor, one fixed price

Tell us what you need. You get one fixed fee in writing, and nothing is filed until you approve it.

WhatsApp for a fixed quote