FREE E-BOOK
The SaaS Company’s UK Tax Handbook
Eight chapters, one worked software company. VAT at home and abroad, R and D relief without the cowboys, share options that actually work, the difference between billed and earned, and the file that raises money, with every figure checkable on the free tools.
- One company throughout: £40,000 of MRR, 80 per cent gross margin, loss-making on purpose
- VAT treatment per market, R and D relief, EMI options and deferred income, read right
- Every figure recomputes on the free calculators and workbooks
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Who this checklist is for
The founder doing tax by search engine
SaaS tax problems are timing problems: cash arrives before revenue, relief arrives after spend, and tax arrives on profits you chose not to make yet. The chapters take them in the order a real year does.
The company crossing its first thresholds
The thresholds are arriving: VAT registration in sight, the first foreign customers, the first hires who expect options. Each chapter ends at the tool that does its arithmetic on your numbers.
The team preparing to raise
A raise is coming and diligence will read the tax file. Chapter eight is that file assembled: claims with evidence, the EMI register, VAT by market and deferred income tying billed to earned.
FACTS
The money chapters are worked, not illustrative: £180,000 of development spend nets £27,000 for a profit-maker or £29,160 for a loss-maker under the merged scheme, and the worked option holder keeps £41,540 under EMI against £29,000 unapproved.
£12,540
kept per employee by EMI done properly, on one worked grant
£29,160
what a loss-maker nets on £180,000 of R and D spend
FACTS
Forty per cent of the worked company’s customers pay annually upfront, holding £96,000 of deferred income at steady state: real money the P and L has not earned. Corporation tax follows recognised revenue, and chosen losses carry forward without expiry to shelter future profits at up to 25 per cent.