Scotland · Scotland
Accountants in Smerlie
If you run a business or have a tax return to file in Smerlie, 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 Smerlie 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 Smerlie and what it costs
The eight core services below each have a page for Smerlie; 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 Smerlie businesses
We built the service around what business owners in places like Smerlie 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 Smerlie clients.
You stay in control of self assessment tax returns: drafts go to Smerlie clients first, with the figures explained, and nothing leaves us until you say so.
Plain English, with the numbers. Every draft for Smerlie comes with a short explanation of what the figures mean and what, if anything, you should do about them.
You get one contact for self assessment tax returns, not a queue. Smerlie clients message the same person throughout and get an answer in working hours, usually within a few hours.
Local facts
About Smerlie
Smerlie 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 |
|---|---|---|
| Upper Lybster | 0.5 mi | E |
| Achow | 0.7 mi | SW |
| Lybster | 0.9 mi | SE |
| Achavar | 1 mi | E |
| Mavesy | 1 mi | SE |
| Lingland | 1 mi | E |
| Achastle | 2 mi | S |
| Occumster | 2 mi | SE |
National services
Also available to Smerlie clients
These services do not vary by location and are delivered the same way for Smerlie 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
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.
The Self Assessment calendar
Four dates govern Self Assessment: 5 October to register, 31 October for paper returns, 31 January to file online and pay, and 31 July for the second payment on account. Missing the January date triggers an automatic £100 penalty before any tax is even considered, so we treat it as the fixed point around which the rest of the year is planned.
Closing a company
Voluntary strike-off is available only to solvent companies. One that owes money it cannot pay needs a creditors' voluntary liquidation through a licensed insolvency practitioner, and directors who dissolve an insolvent company face personal consequences. For a solvent company the process takes three to four months from filing the DS01, with notice to creditors and shareholders within seven days.
Switching accountants
You can switch accountant at any point in the year. The new firm requests clearance and your records from the old one, which cannot withhold your own documents though it may hold its own working papers until its fees are settled. Agent authorisations with HMRC and Companies House are transferred, and the next deadline is picked up without a gap.
Allowable expenses
An expense is allowable against trading profit if it is incurred wholly and exclusively for the business. Materials, business travel other than ordinary commuting, a proportion of home running costs, software, insurance, professional fees, bank charges and protective clothing qualify. Client entertainment, ordinary clothing, fines and the private share of mixed-use costs do not.
Questions
Questions from Smerlie
Do you work with businesses in Scotland that are not in Smerlie 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 Smerlie 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 Smerlie: 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 Smerlie 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 Smerlie 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 Smerlie really the same price as elsewhere?
Yes. The fee published on this page is what a client in Smerlie 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 Smerlie?
No. IGI Accounting is an online-only firm. We serve Smerlie 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 Smerlie as anywhere else in the country, and why there is nothing to visit and nothing to print.
Start the conversation from Smerlie
Tell us what you need. You get one fixed fee in writing, and nothing is filed until you approve it.