Services for

Sole Traders


Are you a subcontractor, working for yourself, or thinking about it? Are you expecting a CIS refund? We can help by preparing your figures and tax returns and are here to support you every step of the way.

Registration as Self-Employed

Class 2 & Class 4 National Insurance

VAT Returns

PAYE for Employers

CIS for Contractors & Sub-Contractors

Sole Trader Accounts

Self-Assessment Tax Returns


Sole Traders must register with HMRC for self-assessment and NI contributions. If you are a sole trader you will be running your business as an individual. However, you are able to take on staff and use sub-contractors, as being a sole trader does not mean you have to work alone.

If you have employees or sub-contractors, you will need to account for tax on any payments made to them and this will be through either, Pay As You Earn (PAYE) for employees, or, the Construction Industry Scheme (CIS) for sub-contractors.

You may have to register for VAT if your income exceeds £85,000 and submit monthly, quarterly or annual VAT returns, accounting for VAT on your sales and purchases.

You will need to prepare accounts annually and submit a self-assessment Tax Return.

All of these services can be taken care of by the team at Emma Pickles Accountants, leaving you free to concentrate on running a successful business.


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