The core services almost every firm offers
If a firm works with small businesses, sole traders or landlords, you can expect most of these as standard. Many bundle them into a fixed monthly package.
| Service | What it means in plain English | Who it’s for |
|---|---|---|
| Bookkeeping | Recording your income and expenses, matching them to your bank and keeping receipts in order. | Anyone who doesn’t want to keep their own records |
| Self Assessment tax returns | Working out your profit and filing your personal tax return by 31 January. | Sole traders, landlords, company directors, people with untaxed income |
| Making Tax Digital for Income Tax | Setting up software, sending the four quarterly updates and the final declaration. | Sole traders and landlords over the MTD threshold |
| Year-end accounts | The summary of your year’s figures. For a limited company these are statutory accounts filed at Companies House. | Every business; legally required for companies |
| Corporation Tax returns | Working out and filing the company’s tax return (form CT600). | Limited companies |
| VAT registration and returns | Registering when you pass the £90,000 threshold, then filing VAT returns through MTD-compatible software. | VAT-registered businesses |
| Payroll | Running wages, sending payroll figures to HMRC each payday and handling workplace pension duties. | Anyone with staff, including a director paying themselves a salary |
| CIS returns | Monthly returns for building contractors who pay subcontractors, and reclaiming deductions for subcontractors. | Construction businesses |
| Company set-up and secretarial | Forming a company, the yearly confirmation statement and keeping Companies House records up to date. | New and existing limited companies |
| Tax planning and general advice | For example, sole trader or limited company, salary versus dividends, which expenses you can claim. | Anyone whose profit is growing or whose situation is changing |
| Dealing with HMRC for you | Acting as your agent: registrations, answering letters, setting up payment plans. | Anyone who would rather not deal with HMRC directly |
| Cloud software set-up | Getting you started on bookkeeping software and linking it to your bank. | Anyone moving off paper or spreadsheets |
Specialist services only some firms offer
These need particular expertise, and a few need a licence. Not every firm does them, so ask directly rather than assuming.
| Service | What it is | When you might need it |
|---|---|---|
| Statutory audit 🔒 | An independent check of a company’s accounts. Only registered audit firms can sign one. | Larger companies, or when lenders, investors or shareholders ask for one. Most small companies are exempt. |
| Property and landlord tax | Ownership structures, moving a portfolio into a company, joint ownership, mortgage interest rules. | Landlords with several properties or plans to grow |
| Capital Gains Tax | Working out the gain when you sell property, shares or a business, and the 60-day return for UK residential property. | Selling a rental or second home, shares or a business |
| Inheritance Tax, trusts and probate 🔒 | Estate planning, trust tax returns and dealing with an estate after a death. Probate work needs authorisation. | Planning ahead, or after someone has died |
| Tax investigations and disclosures | Handling an HMRC enquiry, or telling HMRC about income that wasn’t declared. | You’ve received an enquiry letter, or have past income to put right |
| Overseas and non-resident tax | Residence rules, foreign income, overseas landlords and the Non-Resident Landlord Scheme. | Moving to or from the UK, overseas property, income from abroad |
| R&D tax relief | Claiming tax relief for qualifying research and development work. | Companies developing new products, software or processes |
| Contractor and IR35 advice | Whether off-payroll working rules apply to your contracts, and running a one-person company. | IT, engineering and other contractors |
| Crypto tax | Working out gains and income from buying, selling or earning cryptoassets. | Anyone who has sold, swapped or spent crypto |
| Management accounts and virtual finance director | Monthly reports, cash-flow forecasts, budgets and a part-time senior finance adviser. | Growing businesses that need regular figures to make decisions |
| Business sale, valuations and fundraising | Valuing a business, preparing it for sale, investor schemes such as SEIS and EIS. | Selling, buying or raising money |
| Insolvency and business recovery 🔒 | Closing or rescuing a business in financial trouble. Only licensed insolvency practitioners can take formal appointments. | A company that can’t pay its debts |
| Forensic accounting | Investigating figures for disputes, fraud cases or divorce, sometimes as an expert witness. | Legal disputes |
| Charity and not-for-profit accounts | Charity accounts and independent examinations. | Charities, clubs and community groups |
| Sector specialists | Firms that focus on one kind of client, such as medics, construction, e-commerce, hospitality or creative work. | When your trade has its own rules or income patterns |
🔒 = work that, by law, only firms holding the right registration or licence can carry out.
Which kind of firm do you need?
| Your situation | Look for |
|---|---|
| Sole trader or landlord coming into MTD | Core services with a fixed monthly fee covering quarterly updates and the final declaration |
| Builder or subcontractor in CIS | Core services plus CIS experience |
| Several rental properties, or thinking of a company | A property tax specialist |
| Selling a rental or second home | Capital Gains Tax experience – the 60-day deadline matters |
| Limited company with staff | Core services including payroll, Corporation Tax and company secretarial |
| A letter from HMRC asking questions | Tax investigation experience, ideally before you reply |
| Income or property abroad | Overseas and residence specialist |
Who can call themselves an accountant?
“Accountant” is not a protected title in the UK – anyone can use it. Titles that are protected tell you more:
- Chartered Accountant – a member of ICAEW, ICAS or Chartered Accountants Ireland.
- Chartered Certified Accountant – a member of ACCA.
- Chartered Tax Adviser (CIOT) and ATT members specialise in tax.
- AAT licensed members often focus on bookkeeping, VAT, payroll and sole trader tax returns.
Whatever their title, every firm offering accountancy or tax services must be supervised for anti-money-laundering, either by a professional body or by HMRC. Professional bodies also require their members to hold professional indemnity insurance. It’s fair to ask a firm about both.
How firms usually charge
- Core services: usually a fixed monthly fee or a fixed price per return. The fee depends on how complex your affairs are and how tidy your records are.
- Specialist work: often quoted per project, or by the hour for investigations and disputes.
- Software: some firms include the subscription in the fee, others add it on top.
Always get the quote in writing, check exactly what it includes, and compare more than one. See our price guide for typical MTD fee ranges, and questions to ask before you choose.
Sources
- Find out if and when you need to use Making Tax Digital for Income Tax – GOV.UK
- Work out your qualifying income for Making Tax Digital for Income Tax – GOV.UK
- Send quarterly updates using Making Tax Digital for Income Tax – GOV.UK
- Find software that works with Making Tax Digital for Income Tax – GOV.UK
- Penalties for Making Tax Digital for Income Tax – GOV.UK
General information about HMRC’s Making Tax Digital rules as of 26 October 2026, not tax advice. MTD Match is not affiliated with HMRC.