We look after the figures, so you can concentrate on your business.

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

Key Information

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.

Latest Insights

Check out our latest Insights for useful accounting tips and information.

Tax if you divorce or separate

Tax if you divorce or separate

If you are a couple that is getting separated or divorced, apart from the emotional stress, there are also tax issues that can have significant implications. Whilst this is unlikely to be uppermost in your mind it is important that the tax

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Taxis: what is liable to VAT

Taxis: what is liable to VAT

HMRC sets out specific guidance regarding the application of VAT if you are in the taxi and private hire car trade. VAT Notice 700/25 – How VAT applies to taxis and private hire cars – applies.

Private hire cars include mini-cabs. The notice is

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