Should You Incorporate or Stay a Sole Trader/Partnership?

A Practical Guide for Business Owners Navigating the Right Structure

Choosing the right structure for your business is more than just a tick-box exercise—it’s a strategic decision that can impact your tax bill, personal liability, and future exit options.

At Accounting Matters, we help clients understand not just the numbers, but the big picture.

Why Business Structure Matters

Whether you’re just starting out or considering a change, your legal structure—sole trader, partnership, or limited company—affects how you're taxed, how much admin you handle, and how easily you can grow or exit.

Here’s a quick snapshot:

  • Sole Traders & Partnerships
     Simple setup, fewer filing obligations, but you're taxed on all profits—even if you reinvest them.
  • Limited Companies
     Offers tax planning flexibility, limited liability, and can look more credible to investors or suppliers. But it comes with more responsibilities and planning needs.

Key Questions to Ask Yourself

Before making any decision, ask:

  • What are my long-term business goals?
  • Do I need regular access to all the profits?
  • Will incorporation limit or enhance my flexibility?
  • Are there strategic or commercial reasons to incorporate?
  • What are the tax implications under each structure?
  • Am I planning to exit or sell the business in the future?

These aren’t just checkboxes. They define how your business grows—and how you get rewarded for the risk you take.

Thinking Ahead: Planning for an Exit

Even if selling feels years away, planning now could save you thousands later.

One key consideration is Business Asset Disposal Relief (previously Entrepreneur’s Relief). If you qualify, you might pay just 10% tax on up to £1 million of business gains over your lifetime.

ut to take advantage, your business must be structured correctly—well before the sale.

Extracting Funds: Know the Difference

Structure

How Profits Are Handled

Sole Trader / Partnership

Taxed directly on all profits

Limited Company

Extract funds through a mix of salary, dividends, interest, and pension—requires strategy

With the right advice, limited companies can offer tax-efficient extraction and long-term financial planning opportunities. Without advice, they can become costly and complex.

How Accounting Matters Helps

We don’t just crunch numbers. We ask the right questions.

When you work with Accounting Matters, you get:

Personalised guidance – tailored to your business and lifestyle
Clear tax comparisons – not just for today, but for the years ahead
Exit and remuneration planning – so you’re not caught off guard
Ongoing support – as your business and the tax laws evolve

We pride ourselves on being “your friendly face of accounting.” That means no jargon, no pressure—just smart, practical advice.

Ready to Make a Confident Choice?

If you’re wondering whether to stay as you are or take the plunge and incorporate, let’s have a chat.

📧 welcome@accountingmatters.co.uk
 📞 01773747990
 🌐 www.accountingmatters.co.uk

Our Certification

We are Certified Platinum Xero Partners and Platinum Quickbooks Partners

xero.png intuit-platinum.png xero-mtd.jpg icrp.png CREDAS.png dra-2024.png