Scotland · Scotland
Accountants in Braemore
Accountants for Braemore who work to the deadline rather than the appointment diary. We handle Self Assessment, company accounts, Corporation Tax, bookkeeping, VAT and payroll for Braemore clients at the fixed fees shown on this page, and the next dates that apply to your business are tracked from the day you join. There is no office in Scotland to visit, because none of the work needs one.
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 Braemore and what it costs
The eight core services below each have a page for Braemore; 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 Braemore businesses
Clients in Braemore are not a branch or a territory to us; they are files handled by the same team that serves the rest of the UK, at the same price. The fee you see is confirmed in writing before work starts. The dates you see are diarised and chased. And the person who prepares your first return is the person who prepares the next one.
We work to the HMRC and Companies House calendar, not an appointment diary. Clients in Braemore get reminders at 60, 30 and 7 days before each date that applies to self assessment tax returns.
No hourly rate and no surprise invoice. Braemore clients know the fee for self assessment tax returns before they send a single document, and it stays fixed.
Continuity matters in self assessment tax returns: the person who prepared last year's work for your Braemore business prepares this year's, and remembers what was agreed.
Local facts
About Braemore
Braemore sits in Scotland. Tax in Scotland differs from the rest of the UK on earned income: six bands with a 21% intermediate rate and a 48% top rate, identified by an S prefix on the tax code. The interaction between Scottish rates on salary and UK rates on dividends makes the salary-and-dividend split for Scottish directors a distinct calculation, and Land and Buildings Transaction Tax replaces Stamp Duty.
| Place | Distance | Direction |
|---|---|---|
| Borgue, Highland | 4 mi | SE |
| Ramscraigs | 4 mi | SE |
| Knockally | 4 mi | E |
| Balnabruich | 4 mi | E |
| Newport (Highland) | 5 mi | SE |
| Badnagie | 5 mi | E |
| Dunbeath | 5 mi | E |
| Bulno | 5 mi | E |
National services
Also available to Braemore clients
These services do not vary by location and are delivered the same way for Braemore as for the rest of the UK.
- Limited by Guarantee Formation from £49
- Dormant Company Formation from £29
- Non-Resident UK Company Formation from £149
- Registered Office Address from £69/yr
- Confirmation Statement Filing £33
- Company Name Change £49
- Director Appointments & Resignations £29
- PSC Register Changes £39
- SIC Code Change £39
- Registered Office Address Change £29
- VAT Registration £49
- PAYE Employer Registration £49
- UTR Registration £29
- CIS Registration £49
- Dormant Company Accounts £49
- Make a Company Dormant £44
- Company Strike-Off & Dissolution £59
- CIS Tax Returns from £30/mo
- R&D Tax Credits from £999
- Crypto Tax from £199
- Capital Gains Tax from £149
- Landlord & Property Tax from £149
- Contractor Accountants from £75/mo
- Startup Accountants from £59/mo
- E-commerce Accountants from £79/mo
- Freelancer Accountants from £45/mo
- Small Business Accountants from £65/mo
- Locum Accountants from £69/mo
- Management Accounts from £99/mo
- Tax Planning from £249
- Business Advisory from £149
- Cash-Flow Forecasting from £199
- HMRC Investigation Support from £299
- Making Tax Digital from £99
- Accounting Software Support from £99
Worth knowing
Rules that affect most businesses here
Corporation Tax rates and marginal relief
Corporation Tax is not a flat rate. Profits to £50,000 pay 19%, profits above £250,000 pay 25%, and the band between is taxed at an effective marginal rate of 26.5% through the marginal relief mechanism. Associated companies share the thresholds, which catches directors who own more than one company and is the most common cause of underpaid tax in owner-managed groups.
The VAT registration threshold
Watching the rolling twelve-month turnover figure is one of the quiet jobs of monthly bookkeeping, because the £90,000 VAT threshold arrives silently. Crossing it brings quarterly returns, Making Tax Digital software and a decision about schemes. Crossing it late brings a bill for VAT you could not recover from customers and a penalty for failing to notify.
Director's loan accounts
A director's loan account records money moving between a director and the company that is not salary or dividend. If the director owes the company money nine months and one day after the year end, the company pays section 455 tax at 35.75% of the balance, refundable only when the loan is repaid. Loans over £10,000 are also a benefit in kind unless interest is charged at HMRC's official rate.
Salary versus dividends
Directors of their own companies usually take a salary at or just above the National Insurance thresholds, which keeps the year qualifying for State Pension and is deductible for Corporation Tax, with further income as dividends. Dividends above the £500 allowance are taxed at 10.75%, 35.75% and 39.35% by band and can only be paid from distributable profits after tax, with a minute and voucher each time.
Payments on account
A common surprise in Self Assessment is the January payment that is far larger than expected. That is the balancing payment for the year just ended plus the first payment on account for the year ahead, which HMRC sets at half of the bill just calculated. We put the figure in your hands months ahead and tell you how to adjust it legitimately when circumstances change.
Questions
Questions from Braemore
I already have an accountant in Braemore. How hard is it to switch?
It takes about two weeks and costs nothing extra. You authorise us, we write to your current accountant for professional clearance and your records, and we transfer the agent authorisations. We pick up the next filing without a gap. You do not need to wait for a year end, and we tell you honestly if switching mid-job would be awkward.
Can you deal with HMRC and Companies House for me?
Yes. Once you authorise us as your agent, HMRC and Companies House correspond with us about the filings we make for your Braemore business, and we can see your accounts and respond on your behalf. Authorisation is free and takes a few days to activate. Routine correspondence about work we have filed is handled at no extra charge.
Why are the fees the same in Braemore as in London?
Because the cost of an accountant is mostly premises and that is a cost we do not have. The work is done online by UK-based staff, so a client in Braemore pays exactly the published fee, as does a client in central London or a Highland village. The fee is confirmed in writing before anything starts.
Which services are available in Braemore?
Every service on this page is available to businesses and individuals in Braemore, at the fee shown. Core compliance work, accounts, tax returns, bookkeeping, VAT, payroll and company formation, is listed with its own local page. Specialist services such as R&D, crypto tax and HMRC enquiry support are national services delivered the same way from anywhere in the UK.
How do I get started from Braemore?
Message us on WhatsApp or email with a sentence about your business and what you need. We reply in working hours with any questions and a fixed fee for self assessment tax returns. Once you confirm, we tell you exactly which records to send and the work begins. Most Braemore clients are set up within a day.
Which deadlines matter most for self assessment tax returns?
The next four dates that apply to self assessment tax returns are shown at the top of this page, calculated from today. For Braemore clients we diarise every one of them from the day you join and send reminders before each, so the work is done in good time rather than in the last week before a penalty.
Fixed fees, filed on time, for Braemore
Tell us what you need. You get one fixed fee in writing, and nothing is filed until you approve it.