Technology & software accountancy in Northern Ireland
Tech and software businesses have a specific set of tax tools available. R&D tax credits, SEIS and EIS for early-stage funding, EMI share option schemes for retaining staff, and corporate structures that scale into international markets without creating tax friction. We work with NI tech founders, SaaS businesses, agency-style dev shops, and managed service providers.
Talk to us about technology & softwareR&D tax relief is the big one for tech. After the April 2024 merger of the SME and RDEC schemes (with enhanced rates for R&D-intensive SMEs), genuine technical uncertainty work qualifies for cash benefits worth meaningful percentages of qualifying spend. The rules tightened significantly in 2023-2024 and HMRC enquiries are up sharply. We coordinate the technical narrative with R&D specialists and handle the tax computations alongside the corporation tax return so the claim defends.
Funding rounds bring SEIS and EIS into play. The qualifying conditions are strict (gross assets, age of company, type of trade), and the planning around HMRC advance assurance can take months. We handle the advance assurance application, the share-issue paperwork, and the SEIS3/EIS3 compliance certificates investors need for their tax relief.
EMI share options are the most tax-efficient way to give staff equity in a UK private company. The qualifying conditions for the company and the employee both matter. Strike-price valuation needs HMRC agreement before grant for the favourable treatment to hold. We handle the design, valuation submission, and ongoing scheme administration.
What technology & software businesses ask us
R&D tax relief
Qualifying activity, technical narrative, and defending the claim under post-2023 HMRC scrutiny.
SEIS and EIS
Advance assurance, share issues, compliance certificates, and the qualifying-company conditions.
EMI share options
Scheme design, HMRC valuation submission, and ongoing administration.
International expansion
UK to US, ROI, or EU sales tax implications, and permanent establishment risk as you scale.
Recurring revenue accounting
Deferred income, multi-element contracts, and revenue recognition under FRS 102.
Frequently asked about technology & software accountancy
Can you handle our R&D tax credit claim?
For straightforward claims, yes. For larger or more technical claims we work with specialist R&D firms who handle the technical narrative, with us coordinating the tax computation and the defence position. Since 2023 HMRC has been much tougher on R&D claims, so getting the narrative and the qualifying activity right matters more than ever.
We are raising a SEIS round. What do we need?
Advance assurance from HMRC (we file this), the share-issue paperwork, and SEIS3 compliance certificates issued to investors after the share issue. Timing matters. HMRC turnaround for advance assurance can be two to three months. We start early.
Should we set up a US subsidiary?
Depends on customer volume, the US sales tax exposure (the Wayfair v South Dakota decision changed everything), and whether you need a US payroll. For most early-stage NI SaaS founders, the answer is "not yet". We model the cost and the tax friction before you commit.
How do we account for annual SaaS subscriptions?
Revenue is recognised over the service period, not at the cash-in point. The unbilled or unrecognised portion sits in deferred income on the balance sheet. We set up Xero or your finance system with the right deferred-revenue schedule so MRR, ARR, and your accounts all reconcile.
Talk to an accountant who understands technology & software in NI
15-minute call. No commitment. We will answer your questions and outline how we work with technology & software businesses across Northern Ireland.
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