Designed for non-VAT registered businesses, we'll do your bank reconciling so you can relax knowing it's done right, and on time.

Bank reconciliation - non-VAT registered companies

A 12-month plan designed for new business owners who may want some extra guidance around business structure, accounting software setup and training, and more.

We will provide you with guidance and support on what you'll need to do to establish and commence running your new business

We can provide advice on the best business structure for your needs and take care of establishment and registrations

Set up your Xero file so it's optimised for you and give you initial training so you start off in the right way

Preparation of a budget tailored to your business and input into Xero so you can track how you're going

Starter Pack

We will help get your business officially incorporated

Company formation

Designed for sole trader businesses, we'll do your bank reconciling so you can relax knowing it's done right, and on time. Take one less task off your plate.

Bank reconciliation - sole trader businesses

A 12 month plan designed for established businesses. Additional support in the form of management accounts and time with your accountant

Completing quarterly management accounts tailored to your business requirements and aligned to your VAT quarters

Quarterly meetings with your accountant to chat business planning, strategy, or questions about your management accounts

Success pack

The initial setup of your Xero accounting software tailored to your business's needs, plus a one hour training session where you'll learn the best practices for bookkeeping and financial tracking.

Xero setup & training

We prepare your quarterly VAT returns ready for you to review and pay.

Prepare VAT

Value Added Tax (VAT) is a tax on most goods and services sold by businesses. 

TAX  •  24 APRIL 2025  •  6 MIN READ

​Discover essential VAT information for UK businesses, including rates, registration thresholds, and compliance tips. Learn how VAT affects your operations and when to seek professional advice.

​VAT Basics for UK Business Owners: What You Need to Know

Value Added Tax (VAT) is a tax on most goods and services sold by businesses. While it feels like a tax on businesses, it really isn’t. Instead, it’s ultimately paid by people living out their day-to-day lives.​

Businesses act like tax collectors for the government – charging an additional 20% (or sometimes 5%) on top of each sale, which they later forward to HMRC.​

A business’s process of forwarding the VAT to the government is called a VAT Return.​

The standard rate of VAT in the UK is 20% for most goods and services. A reduced rate of 5% applies to goods and services such as children’s car seats and fuel for the home. There is also a zero-rate of VAT which applies to most food and to children’s clothes. Finally there are goods and services which are exempt from VAT all together, such as sports activities, betting and gaming or charitable fundraising events.

To calculate the VAT inclusive price, simply multiply the price by 1.2 (standard rate) or 1.05 (reduced rate);  while for a VAT exclusive price, divide your price by 1.2 (standard rate) or 1.05 (reduced rate).​

Our VAT calculator can calculate inclusive or exclusive prices (for 20% VAT). Feel free to bookmark if you regularly need to calculate this.

When do businesses need to register for VAT?

We've got a whole article about VAT registration if you want to dive into this topic.

If your taxable turnover for the last 12 months goes over £90,000, or you expect your taxable turnover to go over £90,000 in the next 30 days, you must register for VAT. ​

If your taxable turnover is under £90,000 per annum, VAT registration is voluntary. It could be a beneficial move for you if​:

You want to claim back VAT on a large asset purchase

Your customers are VAT registered businesses who will be able to reclaim the VAT you charge them (if they’re not VAT registered then you may become more expensive to them and could affect the competitiveness of your prices). 

Your business buys lots of things that are subject to VAT

In cases where a business’s turnover is expected to only temporarily exceed the VAT registration threshold, the business can apply to HMRC for an exception to registration. This must be approved by HMRC and an exception from registration cannot be assumed. 

As a business, you’re acting as one of the government's agents by collecting VAT on your product or service. At the same time, your business is also contributing VAT each time it buys something (and for most purchases, you’re eligible to have the VAT refunded).​

At the end of each VAT period (usually every 3 months for most businesses in the UK), you need to calculate the difference between the amount of VAT you’ve collected and the amount you’ve paid on goods and services to figure out if you need to pay the balance to HMRC, or if you can reclaim the balance from HMRC.​

If you are VAT registered, and your hourly rate is £100 per hour plus VAT. This means, your customers will pay £120 (£100 + £100 * 20%) in total to you for one hour of your service. If you purchased a new laptop for your business at the price of £1,200, the VAT component (£200) on this new laptop can be claimed back.​

You may need to add VAT to your sale prices

You need to pay VAT you collected from your customers to HMRC

You can claim back the VAT that you’re charged on the purchases for your business

Zero-rated supplies are supplies that are subjected to a VAT rate of 0%. It’s different from exempt supplies (we will cover this in the next section) which doesn’t attract VAT in the first place. The most common zero-rated supplies relate to exported goods and most food and drink for human consumption. ​

Even though the VAT rate is at 0%, you still need to include the transactions in your VAT return. ​ 

It’s crucial to know that exempt supplies are different from zero-rated supplies. If a supply is exempt from VAT (such as education, training, or residential rental income), VAT is not charged, and you cannot reclaim VAT on related costs.

Exempt supplies must still be reported in Box 6 of your VAT return (total sales excluding VAT), but they do not go in the VAT calculation. If all your sales are exempt, you cannot register for VAT and do not need to submit VAT returns.

If you are a business making supplies of digital services to UK consumers, those supplies are subject to UK VAT. Therefore, digital service providers such as softwares, apps, ebooks, and subscriptions are subject to VAT if their income in the UK passes the VAT registration threshold of £90,000. As a business, these types of expenses can be claimed back. ​

However, less well-known or smaller digital service providers may not be VAT registered so there will be no VAT to reclaim on these purchases. Nonetheless, you should still keep records (including invoices and receipts) of these transactions.​

If you are a UK supplier of digital services to consumers outside the UK, then these supplies are not liable to UK VAT, but you may be liable to VAT in the country where the consumer is based.

If your VAT-registered organisation receives a donation with ‘no strings attached’ it’s not subject to VAT. ‘No strings attached’ means the giver or payer has made a voluntary donation and expects nothing in return.​

However, if a payment is made in exchange for goods or services (e.g., fundraising sales, event tickets, or guided tours), it is not a donation—it is a taxable supply. In this case, you must charge VAT if your organisation is VAT-registered and the supply is not exempt.

Charities receive income from various sources. If a charity is VAT-registered, it must charge VAT on the sale of taxable goods and services, unless the supply is exempt. Exempt supplies, such as certain welfare services, are not subject to VAT, but the charity generally cannot reclaim VAT on related costs. As noted above, genuine no strings attached donations are outside the scope of VAT and do not contribute to a charity’s VAT registration threshold. However, if a payment is made in exchange for goods or services, such as fundraising sales or event tickets, it is considered a taxable supply, and VAT must be charged if the charity is VAT-registered.

Charities can claim VAT relief on specific purchases, such as advertising, medical equipment, and fuel for qualifying use, even if they are not VAT-registered. To benefit from this relief, charities must provide suppliers with proof of eligibility, such as a VAT declaration or evidence of charitable status.

VAT on property and land transactions can get complicated. But the general rule is residential property sales are exempt from VAT (except in the case of new build homes where they are zero rated). ​

The sale of commercial land and buildings is exempt from VAT, unless it is new (less than three years old) or the seller has made an Option To Tax (OTT).  ​

When you are buying or selling residential or commercial properties, it’s very important to run it past your accountant before signing any sale and purchase agreement because the cost of mistakes can be huge and difficult to make right. ​

VAT-registered businesses must submit VAT returns to HMRC, usually every quarter, though some businesses may be on a monthly or annual VAT accounting scheme. Each return reports the VAT collected on sales and the VAT paid on purchases, with the difference being either payable to or reclaimable from HMRC.

VAT returns and payments are generally due one calendar month and seven days after the end of the VAT period. For example, if your VAT period ends on 31 March, your return and payment must be submitted by 7 May. Businesses using Making Tax Digital (MTD) must file returns online through compatible software.

Penalties for late filing or noncompliance

Late filing or payment can result in penalties. Under HMRC’s penalty points system, businesses receive a point for each missed deadline, with financial penalties applying once a threshold is reached. Late payments may also incur interest and additional penalties, increasing over time if unpaid. Ensuring timely submission and payment helps avoid unnecessary costs and compliance issues.

Best practices for managing VAT efficiently

Managing VAT efficiently is crucial for maintaining compliance and optimising cash flow. Here are some best practices to ensure your VAT processes run smoothly:

Stay organised: Ensure you keep a record of all transactions, including supporting evidence such as sales invoices and purchase receipts or invoices. Maintaining up-to-date records will help ensure your VAT returns are accurate.

Regularly monitor your turnover levels: If you aren’t VAT registered you must monitor your taxable turnover so you know when you’re getting close to the threshold and can prepare to register.  need to register

Regularly review your VAT position to avoid surprises. By tracking VAT on a monthly basis you can not only spot discrepancies or errors early and address them before your VAT return is due, but this will also help you plan your cashflow to ensure you have sufficient cash available to pay your VAT liability. 

Use accounting software: Accounting software like Xero or QuickBooks can automate much of the VAT management process, making it easier to track VAT on sales and purchases and file your returns. These tools can help generate VAT reports, calculate VAT due, and ensure you're always on top of your VAT obligations. 

Regular reconciliation: Ensure your VAT returns align with your financial statements. Reconcile your VAT records regularly with your bank statements, sales data, and purchase invoices to identify any inconsistencies before filing your return.

Take advantage of VAT relief or alternative VAT schemes: Make sure you're claiming all applicable VAT reliefs, especially if you're a charity or have other qualifying activities. There are also other VAT schemes to be aware of, such as the flat rate scheme and the cash accounting scheme. This is where working with an accountant can help ensure you’re making the most of the reliefs or schemes available to your business. 

Stay on top of deadlines: Set reminders in your calendar for key VAT deadlines. This helps ensure your VAT returns are filed on time, avoiding late fees or penalties.

By using accounting software like Xero or QuickBooks and following these best practices, managing VAT becomes more efficient, less stressful, and ensures you stay compliant with HMRC regulations.

Do you need an accountant to submit your VAT return?

You don’t necessarily need an accountant or tax agent to file your VAT returns. However, VAT compliance can be complex and time-consuming. Managing tax obligations on your own can also add unnecessary stress. Working with a professional can make the process easier, help you avoid costly errors, and free up your time. 

Beany's team of accounting and tax experts can help with your VAT returns and everything else  accounting related. Visit our VAT returns service page to learn more, or book a call if you want to discuss your accounting requirements and how we can help your business.

At Beany, we help people make smarter decisions for their business and lifestyle through our responsive, friendly expertise.

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Understanding deductibility rules of meals during business travel is key to staying compliant and avoiding costly mistakes.

EXPENSES  •  24 APRIL 2025  •  3 MIN READ

Learn how to correctly claim food and meal expenses as legitimate business costs in the UK. Discover HMRC rules, allowable scenarios, and tips to stay compliant.

Claiming Food as a Business Expense in the UK

Understanding HMRC's guidelines on the deductibility of meals during the day and while travelling for business purposes is key to staying compliant and avoiding costly mistakes. These rules clarify when meals and subsistence costs can be claimed as a business expense. While the rules aren’t new, many business owners get them wrong, so it’s important to revisit them to ensure you’re applying them correctly.

In short, you can claim food expenses if the meal is directly related to the business or trade. That means the meal must be consumed while you are travelling for business or staying away from home overnight for work-related reasons. 

Put another way, if the meal is consumed outside of your everyday working routine, the cost may be deductible.

If you had to travel to a new location to visit a customer or supplier, you could claim back the expense of the lunch you bought while you were travelling. If you order Deliveroo to your office, you cannot claim back the expense.

HMRC also doesn’t allow claims for meals that are expensive or extravagant. While there’s no definition on what they deem reasonable, they have said that ‘an elaborate menu and fine wines’ would class as meals on an unreasonable scale.

If you’re a trader such as an electrician, builder, or plumber who travels to different sites each day as part of your normal work pattern, you would not be able to claim the cost of lunch. Since this kind of travel is deemed to be part of your regular everyday working routine, HMRC does not see it as qualifying business travel.

Criteria for claiming food as a business expense

To claim a deduction for food expenses, you must meet the following criteria:

The expense must be incurred on business travel only

You don’t travel to the place or the location on a regular basis

You can claim any business expense that’s linked to the production of your business income.​

HMRC could ask for proof that your trip was for business purposes, so you must keep a record of the following and provide it to your accountant:​

the cost of car hire, and air, bus and taxi fares

the cost of accommodation, meals and incidentals

the time spent on business and non-business activities.

As with any business expense, you should retain copies of invoices or tickets.​

If a trip is partly for pleasure, you can only claim the relevant percentage or direct costs of the business part of the trip. For example, if your Portugal trip included a week on the beach and a week of client meetings in Lisbon, you can claim all of the Lisbon expenses and half of the travel costs (like the airfare).​

You can claim back VAT in line with the rules above. If the expense is treated as tax deductible on the basis it's a business expense, you can claim back the VAT paid on the purchase. 

If you provide all employees free or subsidised meals of a reasonable value at a workplace canteen, or vouchers that cover the cost of buying these meals, you do not have to report anything to HMRC or pay tax and National Insurance.

The same applies if you reimburse your staff or pay for meals that are deductible under the rules outlined earlier in the article.

However, if you offer these meals or vouchers under salary sacrifice or flexible remuneration arrangements these will be deemed a taxable benefit and need reporting to HMRC.

If you're having to buy a meal in the course of business because you’re operating outside of your normal routine or location, you may be able to claim the meal as a tax deductible expense. If you’re unsure, it’s always best to ask your accountant to ensure you don’t end up claiming for something you’re not allowed to.

Not working with an accountant or looking to switch? Book a call to discuss your business accounting requirements.

Expenses

Navigating the world of entertainment expenses can be tricky. What kind of entertainment expenses are tax-deductible and which ones aren’t? 

EXPENSES  •  7 APRIL 2025 •  4 MIN READ

Unsure which entertainment expenses are tax deductible in the UK? Get clear guidance on what you can and can’t claim, with practical examples to help you stay on track.

Entertainment Expenses and Tax – What’s Deductible in the UK?

As a business owner, you know that entertainment expenses are an important part of your overall financial picture. Not only do they help keep your staff happy and increase their morale, but they can also provide tax advantages to your business. But navigating the world of entertainment expenses can be tricky - what kind of expenses are tax-deductible, and which ones aren’t? 

This guide will provide you with the information you need for entertainment expenses:

What entertainment costs can you claim as a tax deduction?

Entertainment can mean food and drinks, social events, corporate boxes, trips, accommodations, gifts, and more. Entertainment expenses are what you’ve paid for your employees’ or customers’ entertainment. 

There are specific rules applied to different ‘categories’ of entertainment expenses. For example, some expenses are fully deductible with no employee benefit implications, but some are not. There are situations where entertainment expenses are 100% deductible but still treated as a taxable employee benefit. 

The general rule about entertainment expenses is that anything other than staff entertainment is not tax deductible. This goes against the standard rule of ‘if it helps you to generate business income and is a genuine expense of the business or trade, it’s deductible’. 

There are a few exceptions to the rule, as detailed below. Please note this is not an exhaustive list of entertainment expenses. Visit HMRC's website to learn more.

Entertainment provided in the normal course of business

Goods or services provided in the normal course of business and provided for payment are not treated as business entertainment, and therefore are tax deductible. 

For example, a theatre is in the business of selling tickets for shows for entertainment. Since this provision of entertainment is in the normal course of business and is done for payment then the cost of putting on this entertainment is a deductible expense. 

If the theatre tickets are subsidised or given away, then unless it is for the purpose of advertising, then the cost of this entertainment would not be deductible, since no (or reduced) payment has been received. 

Minor entertainment provided that is incidental to the ordinary course of business

When visiting the hairdressers, customers generally expect to be offered a hot drink. Since it is customary to provide one and the cost of the drink provided is not excessive, it is treated as being included in the overall price that the customer pays. The cost of providing these hot drinks is not treated as entertainment and is tax deductible. 

Entertainment provided as an advertising promotion

If a business gives away its own goods and services (which it ordinarily trades in) to the general public either free of charge or for a subsidised payment as a method of advertising then it is treated as deductible. 

For example, if a kitchenware manufacturer gave away free samples of its latest frying pan this would not be deemed as entertainment or gifts since it has done so in order to advertise its new product. 

If, however, the manufacturer designed and produced a special product, specifically to give as gifts, then this is deemed as business entertainment and is not deductible, since the products given away are not produced in the ordinary course of business. 

The other condition that needs to apply in order for such entertainment and gifts to be deductible is that the products or services must be offered to the general public (or a general targeted group, such as free beauty products provided to celebrities in the public eye) and is one-off trial rather than repeated provision of free goods or services.

Staff entertainment is deductible, unless it is incidental to the cost of entertaining customers. 

If an employer puts on a Christmas party or a Summer event for the benefit of their employees only, with the intention of motivating staff and boosting morale, then this is deemed to be expenditure incurred in the ordinary course of the trade and is tax deductible.

If, in contrast, you put on a party for customers to thank them for their custom over the year and staff were also invited to attend, this would not be treated as tax deductible.

Although staff entertainment is generally a tax deductible expense, there could be employee benefit implications meaning that PAYE and NIC implications may arise.

If the event is an annual function (such as a Christmas party), is provided to all employees and the cost does not exceed £150 per head, no tax charge will apply. If two annual events are held during the year this £150 charge applies to the aggregate cost for both events.

If the cost of the event exceeds £150 per head it is still tax deductible for corporation tax or income tax purposes, but PAYE and NIC will be chargeable on the full cost of the event. 

Since it is often difficult to assign the cost of putting on an event to individual employees, employers often choose to pay for the PAYE and NIC obligations that are usually payable by the employees via a PAYE Settlement Agreement (PSA), which means the employer instead meets these liabilities.

VAT can’t be claimed on non-deductible entertainment expenses. 

The general rule is that VAT incurred on goods and services used for a business purpose can be recovered as input tax. However, if this input tax is incurred by you on the provision of business entertainment to UK business contacts and non-UK business contacts who are not customers it cannot be recovered. 

The input VAT incurred on employee entertainment can be reclaimed, since it is incurred wholly for business purposes, except in the following two cases:

Entertainment provided to directors, partners or sole proprietors only (this does not include where partners and directors attend staff parties along with other employees)

Where employees act as hosts to non-employees

You need to keep records such as invoices or receipts in order to make claims. As required by the HMRC, you also need to keep records of the following information:

The date entertainment expenses were in incurred

Keeping these records will help you to calculate the entertainment expenses you’re eligible to claim. It also helps you to identify which entertainment expenses are 100% deductible and which are not.

Beany are accountants for ambitious businesses. Delivering big firm expertise without the big cost, we take care of all annual work including financial statements and tax returns, along with day-to-day bookkeeping. And we love to work on more complex concerns such as strategic forecasting, financial insights, buying or selling a business and all things accounting related. With Beany, we help people make smarter decisions for their business and lifestyle through our responsive, friendly expertise. Book a call today to discuss how we can help your business.

Working from home? Find out which home office expenses you can claim as a UK business owner.

EXPENSES  •  7 APRIL 2025  •  6 MIN READ

Working from home? Find out which home office expenses you can claim as a UK director or sole trader, with clear examples to help you claim correctly and confidently.

Home Office Expenses: A Tax Deduction Guide for Business Owners

Perhaps you’ve turned a spare bedroom into an office. Or, you could be storing stock in a shed you’ve got out the back. If you’re doing either of these, it’s likely that some of your household costs are overlapping with operational business costs.

Tax relief is available if you use your home for business purposes, but the way you claim is different depending on whether you’re operating through a limited company or as a sole trader. 

Use of (part of) your home for business purposes - limited companies

If you run your limited company from home, you may be able to claim a tax deduction for some of the associated costs. There are three main ways to do this:

The simplest option is for you as the company director (not the company itself) to claim HMRC’s fixed allowance for home working, currently £6 per week (£312 per year). This method does not require receipts or calculations and is a hassle-free way to cover basic additional costs, such as heating and electricity. The company director would claim this from the company, and the company can recognise this cost as a tax deduction.

Your company can reimburse you for additional household costs incurred solely due to working from home. However, you cannot claim for fixed costs such as rent, mortgage payments, or council tax, only the extra costs directly linked to income-generating business activities.

Increased electricity and gas usage due to running home office equipment.

Additional broadband costs if a higher business-level package is required.

Business-related phone calls made from a personal landline or mobile.

To claim this, you must keep records of your expenses and show they are directly attributable to your business. If no extra costs arise from working at home, you cannot claim anything under this method.

3. Renting Your Home Office to Your Company

Your company can pay you rent for using part of your home as an office, which allows the company to claim a tax deduction. However, there are key considerations:

The rent must be set at a reasonable commercial rate and supported by a rental agreement.

Rental income must be declared on your personal tax return, though you can deduct relevant property costs.

Capital Gains Tax (CGT) risk: If part of your home is used exclusively for business, you may lose full Private Residence Relief, leading to potential CGT when you sell your home.

Each option has pros and cons, and the best approach depends on your specific circumstances. If in doubt, seek professional guidance to ensure compliance with HMRC rules.

Use of (part of) your home for business purposes - sole traders

If you’re a sole trader operating your business from home, you can claim a portion of your costs, including rent, mortgage interest, and utility bills as a business cost.

How do we calculate your relevant home office expenses?

First, we need to understand the physical area of your home being dedicated to work.​ You need to calculate the total physical area in the house that’s dedicated to business. 

1 of these rooms is used for storing stock for the business. 80% of the time it's used for this purpose, while the remaining 20% of the time it's being used as a spare bedroom for guests. 

1 of the rooms is used as a home office. 75% of the time it's used as a home office while the other 25% of the time it's used as a home gym. 

If my electricity bill is £200 I would be able to claim the following as a tax deductible expense

Room 1 used 80% of the time for business use: 80% of £25 = £20 

Room 2 used 75% of the time for business use: 75% of £25 = £18.75

Total tax deductible expense: £20 + £18.75 = £38.75

Alternatively, you could work out the proportion of the house used for business purposes on a square footage basis, rather than on the number of rooms. ​

Other, more specific expenses can also be claimed such as repairs and maintenance work on the areas designated for business.​

There’s an easy way to claim what you’re owed

It’s as simple as keeping a record of your home costs. Save your invoices and bank statements to your Google Drive or keep a spreadsheet and your Beany accountant will review them when it’s time to prepare your financial statements. From there, we’ll work out what can and can’t be claimed as part of the home office expenses.

Home office expenses: a tax deduction guide for UK business owners

It’s in every business owner’s best interest to track and claim all of their expenses. The higher your expenses, the lower your profits. And that means less tax to pay.

EXPENSES  •  31 MARCH 2025  •  7 MIN READ

Find out which business expenses are claimable for UK companies. Beany’s guide makes it easier to claim the right deductions and stay HMRC-compliant.

What Business Expenses Can I Claim in the UK?

Understand your tax deduction potential  

A tax deduction is an amount you deduct from your gross income so the tax you have to pay is lower. It’s sometimes called a tax write-off. ​

Tax deductions include business expenses such as phone, internet, rent, electricity and more.

You are eligible to deduct expenses that are incurred wholly and exclusively for the purposes of the trade, and there are some more specific rules around certain expenses. In this article, we look at the tax deductions and rules for limited companies. 

To claim tax deductions, you have to consider:

Were the expenses incurred for the purposes of running your business?

Do you have the records of these expenses such as receipts or invoices?

Is there any personal use element of the expense?

If the expense is related to both work and personal use, the company can pay for the expense but there may be a taxable benefit on which national insurance and income tax will be charged. 

The nature of your business is also a factor when it comes to tax deductions. For example, a media production company will be able to claim a Netflix subscription as expenses (they are critical for research), but a construction business won’t. ​

With that broad understanding, we have a comprehensive list of business expenses for tax deductions. 

Anything you purchase to sell to clients and/or customers

Bank fees and credit card charges for business accounts and credit cards

Commission paid to others to sell your products/services

Interest on loans and overdrafts taken out for business purposes

Legal fees – if trade-related, ie not relating to setting up your company, the structure of your company, looking into buying another company etc

Licenses, registrations, and subscriptions

Gifts (and vouchers) to staff - these are deductible, although a taxable employee benefit may arise depending on the nature and value of the gift. 

Gits to non-staff, icluding customers, suppliers or the general public - the rules this are fairly complex. Business gifts are generally not tax-deductible. A gift is anything given voluntarily without expecting something in return, such as promotional items for potential customers. Discounts or incentives tied to sales, however, are not considered gifts and may be allowable. Exceptions to the non-deductibility rule include gifts that serve as advertising (e.g., branded merchandise), gifts of products given as part of normal trade (e.g a bunch of flowers given to a customer who has just purchased a car), and gifts to charities.  

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