A company year-end is a good opportunity to review your limited company’s records, tax position and any planning opportunities before the accounting period closes. This guide covers some of the main areas UK company directors may wish to consider before year-end, including bookkeeping, stock, director loan accounts, pension contributions, business purchases and Corporation Tax planning.

For most sole traders, tax planning is not about complex strategies. It is about staying organised, understanding what you owe, and setting money aside consistently so there are no surprises.

This guide explains the main ways directors are paid, the tax implications of each method, and what has changed for the new tax year.