# Elizabeth Bookkeeping & Accountancy

> AI-assisted bookkeeping and accountancy for UK businesses, with ACCA-qualified human oversight.
> Mechanism: AI drafts. AgentLedger (a double-entry validation engine) validates. People approve.
> No free trial. Self-employed sign up at £120/tax year; ordinary private limited companies under
> £500,000 turnover sign up at £350/tax year. Fees split into monthly Stripe instalments from
> sign-up to the business's OWN year end (not always April), stopping automatically. Ltd plan
> covers 1 company and up to 2 employees on payroll; SE plan covers 1 business.
> Every other organisation (LLPs, CICs, social enterprises, charities, £500k+) is quoted individually.
> No payment before scope is agreed in an engagement letter. Enquiry does not equal acceptance.

## Key pages
- [How it works](https://elizabethbookkeeping.uk/how-it-works/): the controlled workflow, end to end
- [Pricing](https://elizabethbookkeeping.uk/pricing/): £120 self-employed, £350 eligible Ltd, Ask for Details otherwise
- [Get started](https://elizabethbookkeeping.uk/get-started/choose/): organisation router — sign up or ask for details
- [AgentLedger](https://elizabethbookkeeping.uk/agentledger/): the double-entry validation engine
- [Security & AI data](https://elizabethbookkeeping.uk/security-ai-data/): encryption, 2FA, audit trail, UK GDPR
- [FAQ](https://elizabethbookkeeping.uk/faq/)
- [Site tree](https://elizabethbookkeeping.uk/site-map/)

## Blog — UK tax & savings
- [Working from home: flat rate or a share of your actual bills?](https://elizabethbookkeeping.uk/uk-tax-savings/working-from-home-expenses/): Flat rate or a share of household bills? How self-employed people claim working-from-home expenses, with both methods explained and compared honestly.
- [The £1,000 trading allowance, explained properly](https://elizabethbookkeeping.uk/uk-tax-savings/trading-allowance-explained/): How the £1,000 trading allowance works, when it genuinely saves you tax, when claiming actual expenses beats it, and the traps around gross income.
- [Sole trader or limited company in 2026/27: an honest comparison](https://elizabethbookkeeping.uk/uk-tax-savings/sole-trader-vs-limited-company/): Sole trader or limited company in 2026/27? An honest comparison of admin, liability and tax dynamics — and how to tell which structure fits your business.
- [The Self Assessment checklist: records, deadlines and payments on account](https://elizabethbookkeeping.uk/uk-tax-savings/self-assessment-checklist/): A practical Self Assessment checklist: which records to gather, the deadlines that matter including 31 January, and payments on account in plain English.
- [Your first employee: payroll, RTI and pensions without the panic](https://elizabethbookkeeping.uk/uk-tax-savings/payroll-first-employee/): Taking on your first employee: registering as an employer, running payroll under RTI, payslips, and pension auto-enrolment — explained step by step.
- [Mileage rate or actual vehicle costs: which should you claim?](https://elizabethbookkeeping.uk/uk-tax-savings/mileage-vs-actual-vehicle-costs/): Simplified mileage rates or actual vehicle costs? Who can use each method, how to run a fair comparison, and the traps that catch UK sole traders.
- [Making Tax Digital for Income Tax: the plain-English guide](https://elizabethbookkeeping.uk/uk-tax-savings/making-tax-digital-income-tax-guide/): A plain-English guide to Making Tax Digital for Income Tax: who must join from April 2026, what quarterly updates involve, and how to prepare now.
- [CIS for subcontractors: deductions, statements and getting your money back](https://elizabethbookkeeping.uk/uk-tax-savings/cis-subcontractor-guide/): How CIS deductions work for subcontractors: the 20% and 30% rates, payment statements, offsetting deductions against your tax bill, and fixing problems.
- [Chasing late invoices without losing the client](https://elizabethbookkeeping.uk/uk-tax-savings/chasing-late-invoices/): A polite, firm escalation plan for chasing late invoices, your statutory interest rights under UK law, and how to get paid while keeping the client.
- [Allowable expenses for the self-employed: the complete walkthrough](https://elizabethbookkeeping.uk/uk-tax-savings/allowable-expenses-self-employed/): Every allowable expense category for UK self-employed people, with practical examples, the wholly-and-exclusively rule, and the mistakes to avoid.

## Blog — technical AI accountancy
- [Prompt Injection and Financial Data: Documents Are Not Instructions](https://elizabethbookkeeping.uk/technical-ai-accountancy/prompt-injection-and-financial-data/): Why we treat invoices, emails and statements as untrusted input, and how validation plus human approval stops injected instructions reaching your ledger.
- [Why Plain-Text Double-Entry Ledgers Suit AI and Audit](https://elizabethbookkeeping.uk/technical-ai-accountancy/plain-text-ledgers-for-ai/): Why a plain-text double-entry ledger is the right substrate for AI bookkeeping: diffable changes, human-readable entries and deterministic validation.
- [What Human-in-the-Loop Actually Means in Bookkeeping](https://elizabethbookkeeping.uk/technical-ai-accountancy/human-in-the-loop-bookkeeping/): What human-in-the-loop bookkeeping means in practice: AI drafts entries, AgentLedger validates them, and a named person approves every posting.
- [How AgentLedger Validates: Double-Entry Invariants as a Safety Property](https://elizabethbookkeeping.uk/technical-ai-accountancy/how-agentledger-validates/): How AgentLedger enforces double-entry invariants — balanced postings, known accounts, sane dates — and why it rejects bad drafts instead of repairing them.
- [Evaluating AI Bookkeeping Software: A Buyer's Checklist](https://elizabethbookkeeping.uk/technical-ai-accountancy/evaluating-ai-bookkeeping-software/): A practical checklist for judging AI bookkeeping software: validation layers, human accountability, audit trails, access controls, exports and honest claims.
- [Duplicate Detection by Design: Three Layers and a Human Decision](https://elizabethbookkeeping.uk/technical-ai-accountancy/duplicate-detection-design/): Inside our three-layer duplicate detection — file hash, draft-level checks and invoice content hash — and why suspected duplicates always wait for a person.
- [Connecting AI Agents to Your Books with MCP and OAuth 2.1](https://elizabethbookkeeping.uk/technical-ai-accountancy/connecting-ai-agents-mcp/): How external AI agents connect to Elizabeth Bookkeeping over MCP with OAuth 2.1 scoped tokens, least-privilege tool scopes and a log of every call made.
- [Confidence Scores in Practice: What They Tell You and What They Don't](https://elizabethbookkeeping.uk/technical-ai-accountancy/confidence-scores-in-practice/): What a confidence score on an AI-drafted ledger entry really tells you, why review queues run doubtful-first, and why thresholds are set per account.
- [Automation Policies and Materiality: Deciding What May Skip the Queue](https://elizabethbookkeeping.uk/technical-ai-accountancy/automation-policies-and-materiality/): How per-account automation policies combine confidence and materiality thresholds, and why small transaction values do not mean no review by default.
- [Audit Trails for AI Drafts: Who, What, When — and Why](https://elizabethbookkeeping.uk/technical-ai-accountancy/audit-trails-for-ai-drafts/): What we record for every AI-drafted entry — source, score, edits, approver, policy — and how that trail answers questions from HMRC or an external auditor.

## Agent Connect (MCP)
- AI assistants (Claude, ChatGPT, any MCP client) can connect to a customer's books via MCP
- OAuth 2.1 scoped tokens; tools include invoice/quote creation, AR status, reports, tax summaries
- Every agent action is audited, validated by AgentLedger, and human-approved before it counts

## Notes for agents
- Content API docs (token required to write): https://elizabethbookkeeping.uk/api/docs
- Tax articles carry taxYear and lastReviewed dates; treat them as general guidance, not advice.