Scotland · Scotland
Accountants in Comers
Accountants for Comers who work to the deadline rather than the appointment diary. We handle Self Assessment, company accounts, Corporation Tax, bookkeeping, VAT and payroll for Comers 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 Comers and what it costs
The eight core services below each have a page for Comers; 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 Comers businesses
An online firm suits Comers because the things that matter in accounting, accuracy, deadlines, clear explanations and a known price, do not depend on geography. What does depend on geography is overhead, and by not carrying it we charge Comers clients the published fee and nothing more, with every submission approved by you before it goes.
Nothing for Comers is left to the last week. Each deadline relevant to self assessment tax returns is tracked from the day you join, with the next four shown on every page we send you.
One fixed fee for self assessment tax returns in Comers, agreed in writing before any work starts and never changed part-way through the job, however long it takes us.
A named person handles your self assessment tax returns from Comers and knows the file, so you are not re-explaining your business to a different helpdesk each time.
Local facts
About Comers
Comers 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 |
|---|---|---|
| Tillybirloch | 0.4 mi | SE |
| Midmar | 0.6 mi | E |
| Ordhead | 2 mi | N |
| Sauchen | 3 mi | NE |
| Tornaveen | 3 mi | W |
| Old Kinnernie | 3 mi | NE |
| Tillyfourie | 4 mi | NW |
| Moor of Balvack | 4 mi | N |
National services
Also available to Comers clients
These services do not vary by location and are delivered the same way for Comers 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
Companies pay Corporation Tax at 19% on profits up to £50,000 and 25% on profits over £250,000. Between those figures marginal relief applies, producing an effective rate that rises gradually and a marginal rate of 26.5% on each pound in the band. The thresholds are divided by the number of associated companies, so a director with two companies has thresholds of £25,000 and £125,000 for each.
The VAT registration threshold
The £90,000 VAT threshold is measured over any twelve consecutive months, which is why a strong quarter can tip a business over unexpectedly. Registration must follow within thirty days of the end of the month the threshold was crossed. Below the threshold, voluntary registration is worth considering when customers are VAT-registered businesses and costs carry VAT.
Director's loan accounts
The most common tax problem in owner-managed companies is an overdrawn director's loan account: drawings taken during the year that were never declared as dividends or salary. The company faces a 35.75% charge on the balance outstanding nine months after the year end, and the director may have a benefit in kind. We review the account before every year end to clear it properly.
Salary versus dividends
Paying yourself from a company involves two routes with different tax treatment. Salary through payroll is a company expense and builds a National Insurance record; dividends come from post-tax profit at lower personal rates. Undocumented drawings that are neither become director's loans, with a 35.75% section 455 charge if not repaid within nine months of the year end.
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 Comers
I already have an accountant in Comers. 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 Comers 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 Comers 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 Comers 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 Comers?
Every service on this page is available to businesses and individuals in Comers, 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 Comers?
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 Comers 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 Comers 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.
Get a fixed quote for Comers today
Tell us what you need. You get one fixed fee in writing, and nothing is filed until you approve it.