Accounting

Scotland · Scotland

Accountants in Old Struan

If you run a business or have a tax return to file in Old Struan, this page lists what we do, what it costs and when it is due. The fees are fixed and identical to those for every other place in Scotland. We serve Old Struan remotely, which means no travel, no appointments and no premises to pay for, and we track the HMRC and Companies House deadlines so that you do not have to.

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 Old Struan and what it costs

The eight core services below each have a page for Old Struan; 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 Old Struan businesses

An online firm suits Old Struan 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 Old Struan clients the published fee and nothing more, with every submission approved by you before it goes.

Nothing is filed for Old Struan 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.

We explain self assessment tax returns in the words Old Struan business owners use, not in accountant's shorthand, and we show our working so you can check it.

Continuity matters in self assessment tax returns: the person who prepared last year's work for your Old Struan business prepares this year's, and remembers what was agreed.

Local facts

About Old Struan

Old Struan 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.

Nearby places we also serve
PlaceDistanceDirection
Struan, Perth and Kinross0.4 miW
Calvine0.4 miNW
Baluain2 miE
Strathtummel3 miS
Blair Atholl4 miE
Old Bridge of Tilt4 miE
Middlebridge4 miE
Fenderbridge5 miE

All places in Scotland · Scotland places beginning with O

Worth knowing

Rules that affect most businesses here

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.

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

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.

Making Tax Digital for Income Tax

MTD for Income Tax replaces one annual return with quarterly digital updates and a year-end declaration, submitted from software. The threshold is gross trading and property income, measured two years earlier, and started at £50,000 in April 2026 before falling to £30,000 in April 2027. Anyone affected needs digital record keeping in place before their start date, not after.

Questions

Questions from Old Struan

Do you work with businesses in Scotland that are not in Old Struan 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.

What if my Old Struan 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 Old Struan: records in, draft out, approve, filed.

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 Old Struan clients on monthly packages.

How quickly do you respond?

In UK working hours, usually within a few hours and always the same working day. Each Old Struan 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.

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

Yes. The fee published on this page is what a client in Old Struan 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.

Do you have an office in Old Struan?

No. IGI Accounting is an online-only firm. We serve Old Struan 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 Old Struan as anywhere else in the country, and why there is nothing to visit and nothing to print.

Fixed fees, filed on time, for Old Struan

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