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Accountants for takeaways and restaurants
Independent takeaways and small restaurants selling through the delivery apps.
Three sources of sales, one turnover figure
A takeaway’s income arrives from the till, from card machines, and from Just Eat, Deliveroo and Uber Eats - and each of the apps pays you net of its commission, which can be a quarter or more of the order value. Turnover is the gross order value across all three channels, not the total that reaches the bank.
The only reliable way to build it is from the till Z-readings and the platform remittance statements together, then reconcile that to the bank. It is fiddly, and it is where we start on every hospitality job.
VAT: hot, cold, eat in, take away
This is the single most misunderstood area in the trade, and the difference is twenty per cent of the sale:
- Hot food sold to take away is standard rated.
- Cold takeaway food is generally zero rated - a cold sandwich is not the same as a hot one.
- Anything eaten in, hot or cold, is standard rated.
- Which means your till needs to split sales by rate, or your VAT return is a guess.
The rest of it
- Payroll for kitchen and counter staff, including under-18s and students on variable hours.
- Tips and service charges, and how a tronc is treated for tax and National Insurance.
- Cash controls - what a sensible record looks like if HMRC ever asks.
- Equipment and fit-out costs, and what qualifies for capital allowances.
If you take one thing from this page: keep every till reading and every platform remittance statement. Accounts built from the bank alone will not stand up, and rebuilding a year without them costs you more in our time than keeping them ever would.
Common questions
Takeaways and restaurants - the questions we get asked
Is my turnover what Just Eat pays me?
No. Just Eat, Deliveroo and Uber Eats all deduct commission before paying you. Your turnover is the gross order value; their commission is a separate expense. This is the most common error we correct in the trade.
Do I charge VAT on everything I sell?
Not necessarily. Hot takeaway food is standard rated, cold takeaway food is generally zero rated, and anything eaten in is standard rated. Your till should be splitting sales by rate so the VAT return is calculated rather than estimated.
How do you handle staff tips?
It depends whether tips go through the till and how they are shared out. A properly run tronc can change the National Insurance position. We will look at how yours actually works before advising.