Scotland · Scotland
Accountants in Moor of Granary
Businesses in Moor of Granary 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 Moor of Granary 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 Moor of Granary and what it costs
The eight core services below each have a page for Moor of Granary; 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 Moor of Granary businesses
An online firm suits Moor of Granary 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 Moor of Granary clients the published fee and nothing more, with every submission approved by you before it goes.
We explain self assessment tax returns in the words Moor of Granary business owners use, not in accountant's shorthand, and we show our working so you can check it.
Nothing is filed for Moor of Granary until you have reviewed and approved it. You see the draft, you ask questions, you sign off, then we submit and send you the receipt.
No hourly rate and no surprise invoice. Moor of Granary clients know the fee for self assessment tax returns before they send a single document, and it stays fixed.
Local facts
About Moor of Granary
Moor of Granary 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.
| Place | Distance | Direction |
|---|---|---|
| Rafford | 0.8 mi | NW |
| Califer | 1 mi | NE |
| Lawrenceton | 2 mi | N |
| Thornhill, Moray | 3 mi | NW |
| Forres | 3 mi | NW |
| Bogton, Moray | 3 mi | NW |
| Pilmuir | 3 mi | NW |
| Mundole | 3 mi | W |
National services
Also available to Moor of Granary clients
These services do not vary by location and are delivered the same way for Moor of Granary 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
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.
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
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.
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
HMRC's penalties for a late Self Assessment return are automatic: £100 the day after 31 January, £10 a day from three months late up to £900, then the greater of £300 or 5% of the tax at six and twelve months. Interest and separate late-payment penalties apply to the tax itself. Companies House charges £150 to £1,500 for late accounts, doubling for a second consecutive year.
Questions
Questions from Moor of Granary
What if my Moor of Granary 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 Moor of Granary: records in, draft out, approve, filed.
Do you work with businesses in Scotland that are not in Moor of Granary 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 Moor of Granary 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 Moor of Granary clients on monthly packages.
Do you have an office in Moor of Granary?
No. IGI Accounting is an online-only firm. We serve Moor of Granary 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 Moor of Granary as anywhere else in the country, and why there is nothing to visit and nothing to print.
Is self assessment tax returns in Moor of Granary really the same price as elsewhere?
Yes. The fee published on this page is what a client in Moor of Granary 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 Moor of Granary, one fixed price
Tell us what you need. You get one fixed fee in writing, and nothing is filed until you approve it.