Glossary

UK business admin glossary

Short definitions for the Companies House, HMRC and record-keeping terms first-time business owners meet.

Annual accounts
Accounts prepared from company records at the end of the financial year and filed with Companies House.
Read more about annual accounts
Company Tax Return
The HMRC return used by companies to report profit or loss and work out Corporation Tax.
Read more about company tax return
Confirmation statement
A Companies House filing used to confirm that key company information is accurate.
Read more about confirmation statement
Corporation Tax
Tax paid by limited companies and certain organisations on taxable profits.
Read more about corporation tax
Director responsibilities
The legal and admin duties a UK limited company director remains responsible for, even when they hire help.
Read more about director responsibilities
Self Assessment
The HMRC system many sole traders use to report income and pay Income Tax and National Insurance based on profits.
Read more about self assessment