The Complete Accounting Guide to United Kingdom
United Kingdom
United Kingdom levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.
Profile completeness
25 modules
26 of 26 modules verified
- Region
- Northern Europe
- Currency
- GBP
- Tax system
- Income taxes and VAT
- Fiscal year end
- 5 April (individuals)
The module map
Every module we hold for United Kingdom
The same catalogue of 26 module types is laid over every country, so the structure is learned once and reused. Modules that genuinely do not apply here say so — that is an answer, not a gap.
accounting
8 of 8 covered- Accounting OverviewVerified2 sections
- Accounting StandardsVerified2 sections
- Bookkeeping RequirementsVerified2 sections
- Chart of AccountsVerified1 section
- Financial ReportingVerified1 section
- Statutory Accounts & FilingVerified2 sections
- Audit RequirementsVerified2 sections
- Record RetentionVerified2 sections
tax
10 of 10 covered- Corporate Income TaxVerified2 sections
- Personal Income TaxVerified1 section
- VAT / GSTVerified2 sections
- Sales & Use TaxDoes not applyVAT replaced purchase tax and selective employment tax in 1973. Use the VAT/GST module for the general consumption-tax system; this does not imply that excise or other transaction taxes are absent.
- Payroll TaxesVerified2 sections
- Employer ObligationsVerified2 sections
- Withholding TaxVerified1 section
- Deductions & AllowancesVerified2 sections
- Depreciation & Capital AllowancesVerified1 section
- Transfer PricingVerified2 sections
compliance
7 of 7 coveredintelligence
1 of 1 coveredFiling calendar
Deadlines and frequencies
Each deadline carries its own verification state. A rule we have confirmed against the authority's own guidance looks different from one we have not.
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9 deadlines in this section
Who administers it
Authorities and registries
Returns and filings
Forms referenced by these modules
Where an authority publishes the form, the link goes to the authority — never to a mirror.
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5 forms in this section
Change log
What has moved recently
Library
Books for United Kingdom
United Kingdom Tax Handbook
Payroll and Employer Compliance in United Kingdom
Payroll and Employer Compliance in United Kingdom
VAT and Indirect Tax Manual: United Kingdom
Coverage is incomplete by design
40 information blocks are published for United Kingdom. The coverage and verification status of every one is shown before you subscribe.
Every block carries a verification status, shown as soon as you have access. Where a figure has not been confirmed, it is labelled as structural or as sample data rather than presented as fact.
Compare with other jurisdictions