This is general information, not tax or legal advice. Rules and rates change, so check GOV.UK or ask an accountant.
Business owners often use the words interchangeably. They are different roles, and many small businesses need both at different times.
What a bookkeeper does
- Records day-to-day transactions: sales, purchases and bank items.
- Reconciles bank accounts.
- Chases invoices and manages bills.
- Prepares VAT figures and month-end reports.
Bookkeeping is the routine upkeep of your records.
What an accountant does
- Reviews the records and prepares year-end accounts.
- Prepares and files tax returns, such as Self Assessment or Corporation Tax.
- Gives advice on structure, tax planning, pay and growth.
- Represents you with HMRC where authorised.
Accounting is the interpretation, tax and advice layer on top of the records.
Which do you need?
- Just starting, few transactions: do your own bookkeeping in software, and use an accountant for the year-end return.
- Growing, more transactions: hire a bookkeeper (or part-time help) so you keep time for the business.
- Limited company, VAT-registered, or planning a big change: an accountant is needed. Many bookkeepers work with one.
- Behind with records: a bookkeeper to catch up. See catch up on missed bookkeeping.
How to choose a good one
- Ask which software they use and whether they will work in yours.
- Check qualifications or professional membership where relevant.
- Ask about fees and what is included.
- Agree who does what and when.
How to work well with either
- Give them access to your books instead of emailing spreadsheets.
- Keep receipts attached. See receipt management.
- Follow the handover checklist at year end.
How AvrioBooks helps
Invite your bookkeeper or accountant as a user with the right role, and share reports. See AvrioBooks for accountants and invite users and set roles.
Frequently asked questions
What is the difference between a bookkeeper and an accountant?
A bookkeeper keeps day-to-day records. An accountant reviews them, prepares accounts and tax returns and gives advice.
Do I need both?
Many small businesses use both, or do their own bookkeeping and hire an accountant for year end.
Can they work in my accounting software?
In AvrioBooks you can invite them as a user and set their role.
When should I hire a bookkeeper?
When record-keeping takes time you would rather spend on the business, or you have fallen behind.
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