Moira Accountancy Services LTD

Accounting That Works
As Hard As You Do

Bookkeeping, tax returns, and VAT support for sole traders, small businesses, and individuals across Northern Ireland.

Or call us on 02892 619523

Next Self Assessment deadline: 23 days

31 October 2026 - Paper tax return due

AITA/ATI Accredited
Local & Personal
Fixed, Transparent Pricing
Deadlines Never Missed

AITA / ATI Accredited

Moira Accountancy Services LTD is accredited by AITA/ATI - the Association of International Tax Advisers and the Irish Tax Institute - ensuring the highest professional standards in everything we do.

Our Services

How We Can Help

From self assessment to company accounts and everything in between - all your accounting needs covered under one roof.

Self Assessment Tax Returns

We take the hassle out of your annual tax return - gathering the right figures, filing on time, and making sure you claim everything you're entitled to. Ideal for individuals, sole traders, and landlords.

Limited Company Accounts

Year-end accounts, Corporation Tax, and everything in between for limited companies. We keep your records compliant and give you a clear picture of how your business is performing.

LLP Accounts and Reporting

Specialist accounts and reporting for Limited Liability Partnerships. We handle the complexities of partnership structures so your members can focus on growing the business.

Clubs and Association Accounts

Accounts for clubs, societies, and associations - handled with care and a real understanding of how these organisations work. We make sense of subscriptions, funds, and reporting requirements.

Bookkeeping

Accurate, up-to-date records that take the worry out of tax time. We keep your books in order throughout the year so you always know where you stand.

Payroll

From one employee to a full team, we manage your payroll end-to-end - payslips, HMRC filings, pensions, and everything else - so you never miss a deadline.

VAT Returns

Whether you're newly registered or a seasoned business, we prepare and file your VAT returns accurately and on time, helping you avoid penalties and reclaim what you can.

Business Development & Financial Advice

More than just numbers - we help you plan ahead, manage cash flow, and make confident decisions about the future of your business. Think of us as your sounding board, not just your accountant.

Why Moira Accountancy

Why Clients Choose Us

Personal Service

You'll always speak to the same person - not a call centre.

Local Knowledge

Based in Northern Ireland, understanding local business needs.

Clear Pricing

No hidden fees. You'll know what you're paying before we start.

Always On Time

Deadlines are deadlines. We don't miss them.

Moira Accountancy Services LTD is accredited by AITA/ATI - the Association of International Tax Advisers and the Irish Tax Institute - ensuring the highest professional standards in everything we do.

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FAQ

Questions, Answered

Section 1

Getting Started

We handle bookkeeping, VAT, payroll, Self Assessment, Corporation Tax, CIS, and support for sole traders, partnerships, limited companies and landlords. If you're not sure what you need, we're happy to talk it through before you commit to anything.

No - we manage the whole process for you. We contact your existing accountant for professional clearance and the handover information we need, register with HMRC as your agent, and keep you updated throughout. Most clients don't need to do anything beyond a signature or two.

Typically: proof of ID and address, your Unique Taxpayer Reference (UTR) or company registration details, and access to your existing records (bookkeeping software, bank statements, or paperwork). We'll give you a clear checklist once we understand your situation.

Section 2

Self Assessment & Personal Tax

Online returns must be filed by 31 January following the end of the tax year (5 April), which is also the deadline for paying any tax owed. If you'd prefer to file on paper, that deadline is earlier - 31 October. We recommend getting your records to us well before January to avoid the last-minute rush.

You may need to if you're self-employed, a company director, a landlord, have significant untaxed income (savings, dividends, foreign income), or if HMRC has asked you to. If you're not sure, send us a summary of your income and we'll confirm.

If your tax bill is above a certain threshold, HMRC asks you to pay half of it in advance for the following year, in two instalments (31 January and 31 July). We'll flag these in good time so they don't catch you off guard.

Section 3

VAT & Making Tax Digital (MTD)

Registration is compulsory once your taxable turnover exceeds the VAT threshold in any rolling 12-month period, though you can register voluntarily below that if it suits your business. We can review your figures and advise whether registering now makes sense for you.

MTD requires digital record-keeping and digital submission of returns using compatible software. It already applies to VAT-registered businesses, and is being extended to self-employed individuals and landlords with qualifying income, based on a phased rollout by income level. We'll let you know your start date and get you set up on suitable software in advance.

We work primarily with QuickBooks Online, which we can help you set up, migrate your existing records into, and use going forward. We're also happy to advise on alternatives if you already use something else.

Section 4

Companies, CIS & Payroll

It depends on your income level, liability concerns, and long-term plans. Broadly, a limited company offers liability protection and can be tax-efficient at higher profit levels, but comes with more compliance. We're happy to run the numbers for your specific situation before you decide.

Corporation Tax is due 9 months and 1 day after your company's accounting period ends, while the Company Tax Return itself isn't due until 12 months after the period end. We aim to file well ahead of both deadlines.

Yes - you must register with HMRC within 3 months of starting to trade. If we're handling your incorporation or onboarding, we'll take care of this registration for you as part of getting you set up.

The rate depends on your company's profits, with a main rate for larger profits and a lower small profits rate below a set threshold, plus marginal relief in between. We calculate this precisely as part of preparing your accounts and Company Tax Return, and can give you an estimate in advance so there are no surprises.

Generally, costs incurred wholly and exclusively for the purposes of the business - things like staff costs, office and premises costs, travel, equipment, and professional fees. Some items (such as certain entertaining costs) are specifically disallowed. We review your expenses as part of your accounts to make sure you're claiming everything you're entitled to.

Late filing triggers automatic penalties that increase the longer the return is outstanding, and interest is charged on tax paid late. We build in a buffer ahead of both deadlines specifically to avoid this, but if a return is at risk of being late, let us know as early as possible.

The Construction Industry Scheme applies to most payments between contractors and subcontractors for construction work. Whether a specific job falls inside CIS can depend on the nature of the work, so it's worth checking with us before assuming either way.

Yes - we handle payroll processing, PAYE submissions to HMRC (RTI), payslips, and auto-enrolment pension duties for businesses of any size, from a single director to a full staff team.

Section 5

Fees & Working Together

Most ongoing work is billed as a fixed monthly or annual fee, agreed in advance once we understand the scope of what you need - so there are no surprises. One-off pieces of work are quoted separately. Get in touch and we'll put together a clear, itemised quote.

It depends on the task and how complete your records are when they reach us, but we'll always agree a timeframe with you upfront and keep you posted if anything changes.

You can reach us by phone or email, and we're happy to arrange a call or meeting to discuss your circumstances. Get in touch and we'll take it from there.

This FAQ is provided for general guidance only and does not constitute advice. Rules and thresholds can change - please contact us to discuss how they apply to your specific circumstances.

Ready to Take the Stress Out of Your Accounts?

Get in touch today for a free, no-obligation consultation.

Contact

Get In Touch

Whether you need help with your bookkeeping, tax returns, or just want to chat about your options - we're here to help.

Address

Unit 7/8 Moira Village Centre,
Moira, BT67 0LE

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moiraaccountancy
Services Limited

Professional bookkeeping, tax, and accounts services for individuals, sole traders, limited companies, LLPs, and clubs across Northern Ireland.

AITA/ATI Accredited

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Contact

Unit 7/8 Moira Village Centre,
Moira, BT67 0LE

© 2026 Moira Accountancy Services LTD. All rights reserved.
Company No. NI 622202

AITA/ATI Accredited · Based in Moira, Northern Ireland