Limited Company is a payment method for contractors who provide their services through their own registered Limited Company.

Top Line Management UK Limited acts as a payment administrator, processing payments in accordance with the agreed payment option. Payments are made directly to your Limited Company’s nominated bank account.

Payment Options

Limited Company (Gross)

Your Limited Company receives payment after the agreed administration fee has been deducted, with no CIS tax deducted. Your company is responsible for managing its own tax obligations, including Corporation Tax, VAT (where applicable), payroll, and any other statutory liabilities.

Limited Company (CIS)

Your Limited Company receives payment after the agreed administration fee and any applicable CIS deduction have been applied in accordance with HMRC regulations. Depending on your HMRC verification status, the CIS deduction may be:

• 0% – If your company has HMRC Gross Payment Status
• 20% – If your company is registered for CIS and successfully verified by HMRC
• 30% – If your company is not registered for CIS or cannot be verified by HMRC

Our Limited Company Payment Service Includes

• Weekly or monthly payment processing
• Electronic remittance advice
• Payment summaries
• Administrative support for your payments
• Dedicated payroll support

Your Responsibilities

As the director or authorised representative of your Limited Company, you are responsible for:

• Corporation Tax
• VAT obligations (where applicable)
• Your company’s payroll obligations
• Annual accounts and statutory filings
• Maintaining accurate company records

Top Line Management UK Limited does not provide tax or accounting advice. If you require guidance regarding your company’s financial or tax affairs, we recommend seeking advice from a qualified accountant or tax adviser.

Our aim is to ensure your payments are processed accurately, on time, and in accordance with the agreed payment option and HMRC regulations.