The Fileyear team builds Fileyear, the software that prepares and files UK company accounts, Company Tax Returns, confirmation statements and the other filings on this site, and writes these guides from the same research.

We are not accountants or tax advisers, and we do not say a guide was reviewed by one unless a named, qualified person actually reviewed it. Each guide is drafted with AI assistance, then every fact in it is checked against the primary sources listed at its foot: GOV.UK, legislation.gov.uk and HMRC’s own manuals. The date on a guide is the day those checks were last made.

Read the editorial policy for the full process, including how we correct mistakes. To report one, use the contact details on our complaints and contact page.