ACCESS UNITED KINGDOM

SOLUTIONS FOR THE UNITED KINGDOM

Access Tax & Accounting (ATA) is a specialist contract accounting firm.

We provide compliant payment and business accounting solutions to contractors operating in the United Kingdom. Our services are cost-effective solutions for all contractors in all types of assignments.

Contractors can maximise their income as they work through multiple contract assignments during their careers.

Whether your assignment is direct with a client or through a 3rd party, Access Tax and Accounting will ensure that you are compliant at all times.

Our strict compliance procedures and expertise in UK legislation provide a significant de-risking solution to all parties within a contractual chain.

In addition to our ever-available friendly staff, you have access to our contractor portal that keeps you in control 24/7.

For contractors looking for an expert to help them maximise their income while staying compliant, Access Tax & Accounting should be your partner of choice.

Statement (what are we)

Access Tax & Accounting is a specialist accounting firm focused on delivering compliant, high-retention solutions to UK contractors. We operate in the United Kingdom and provide solutions to contractors, recruitment businesses and corporate clients in the management of payment, payroll, compliance and outsourced solutions.

We provide advice and services to ensure that your journey through contracting is simple, efficient and financially rewarding.

If you are looking for a premium service provided by a company with a pedigree then making ATA your partner is a wise choice.

UMBRELLA SOLUTION

The umbrella solution provides a contractor with a flexible PAYE service to facilitate payments either from a recruitment agency or client. Our simple solution will take care of all UK Tax, National Insurance and Pension contributions required by UK law. For those in non-controlled assignments, expenses may also be claimable.

Retention (for a typical contractor)

  • 60% on average

Eligibility

    • UK Nationals or those with a Right to work in the UK

Features

    • Online timesheet recording portal
    • Agency invoice processing
    • Fully Employed solution, including management of all Income Tax (PAYE),
    • National Insurance and other deductions
    • All payments made by Faster Payments ensuring no delay in receiving your funds

Benefits

    • Continuous Employment history
    • Expense claims (if authorised by ATA)
    • Operate on multiple assignments without paying more tax
    • Flexible structure, you only pay for the service when required
    • Jump in, jump out – no lengthy registration or exit procedures
    • Minimal paperwork

Registrations

    • Complete our Online onboarding form, and you are ready to go!

LIMITED COMPANY (PSC) SOLUTION

Retention (for a typical contractor)

  • 80% (+- 5%)

Eligibility

  • UK Nationals or those with a Right to work in the UK

FEATURES

  • UK compliance requirements managed by experts in UK legislation
  • Indemnity insurance available to protect your earnings
  • Setup and required registrations managed by ATA
  • All tax, VAT and payroll calculations managed by ATA

BENEFITS

  • Highest retention vehicle in the UK
  • Limited Liability solution - protect your personal assets
  • Flexibility in negotiating your salary per assignment
  • Legitimate business expenses can off-set tax liabilities
  • Operate in a professional manner
  • Vetted and professional banking partners available
  • Business insurance available through authorised partners

Registrations

    • Fully automated workflow for registering the business. Complete our Online onboarding form, and you are ready to go!

Retention (for a typical contractor)

  • 62 – 66%*

Eligibility

    • EU/EEA nationals

Features

    • The Employer,(our AF Group partner in the UK), will run a UK payroll and deduct the necessary tax and National Insurance costs
    • The employer and employee National Insurance costs are part of the contract value and not borne by the Employer
    • The employment is through 24×7 Umbrella Ltd, the Access Group partner in the UK, to work for the end client
    • A UK payroll with monthly salary and pay slips showing all legal deductions and payments to the relevant authorities
    • Highest legitimate retention from employment through the application of local allowable deductions and, for non-UK tax residents, the provisions of international taxation and social security treaties
    • Withholding at source of tax, social security, pensions and all other work-related contributions and their payment to the relevant authorities

Registrations

    • AF will ensure that all required registrations are handled in the UK (The contractor must obtain a National Insurance number)

Retention (for a typical contractor)

  • 70% (±5%)*

Eligibility

  • UK nationals, EU/EEA nationals and those with a legal right to work in the UK

Features

  • If the contract is outside IR35, the contractor works as an employee of his/her PSC. The company will run a UK payroll for an agreed salary rate as determined by the PSC director(s) and will deduct the necessary tax and National Insurance costs due on the salary (i.e. on part of the contract value). The balance of company profits after tax allowable expenses (including the payroll costs) and payment of any Corporation Tax can be taken as dividends
  • If the contract is not outside IR35, the company will run a payroll for the contractor (employee) on the full contract value, less allowable expenses of 5%
  • Access Financial can help open a UK limited company, if required
  • A UK payroll with monthly salary and pay-slips showing all the legal deductions and payments to the relevant authorities
  • UK nationals are liable for UK National Insurance
  • Foreign nationals may continue to pay in their home countries if an A1 certificate can be obtained. If no A1 certificate can be obtained UK National Insurance is payable

Registrations

    • ATA will ensure that all required registrations are handled in the United Kingdom. (The contractor must register personally for his right to residency - if applicable)

Retention (for a typical contractor)

  • 70% (±5%)*

Eligibility

  • EU/EEA nationals and those with a legal right to work in the UK

Features

  • The contractor works in the UK as the employee of his/her EU/EFTA personal services company
  • The PSC will run a UK payroll for an agreed salary rate as determined by the PSC director(s) and will deduct the necessary tax and National Insurance costs due on the salary (i.e. on part of the contract value)
  • A UK payroll with monthly salary and pay-slips showing all the legal deductions and payments to the relevant authorities
  • The company profits, after deduction of any tax allowable expenses (including payroll costs) are subject to Corporation Tax where the company has a Permanent Establishment
  • Foreign nationals may continue to pay social security in their home countries if an employed A1 certificate is obtained. If no A1 is obtained, UK National Insurance is payable on the monthly salary

Registrations

  • AF will ensure that all the necessary registrations are handled in the United Kingdom. (The contractor must register personally for his right to residency - if applicable)
  • Access Financial registers the foreign PSC on the commercial register as a foreign employer and sets up a UK payroll

Retention (for a typical contractor)

  • 70% (±5%)*

Eligibility

EU/EEA nationals and those with a legal right to work in the UK who are tax-resident in a state where AF has an employing company. These include:

Belgium

Bulgaria

Denmark

China

France

Germany

Hong Kong

India

Luxembourg

Malaysia

Norway

Spain

Sweden

Switzerland

Netherlands

Features

  • AF will employ the contractor on its foreign payroll and post the employee to the UK
  • The employee will pay taxes in the home country for stays of up to 183 days
  • For stays exceeding 183 days taxes will be payable in the UK from Day 1
  • Social Security will be payable in the UK from the start unless an A1 can be obtained, in which case, social security may be paid back home for up to 24 months
  • AF will pay the tax and social security to the appropriate authorities