For UK accounting practices, the clearest differences between outsourcing to Ghana, India and the Philippines are working-hours overlap and delivery model. Ghana is on GMT all year, India is 4.5 to 5.5 hours ahead of the UK and the Philippines 7 to 8 hours ahead. The UK GDPR transfer position is the same for all three: none has UK adequacy regulations.
In short: whether you are outsourcing to Ghana, India or the Philippines, choose by how you want the work to run. A team in Ghana can work your office hours live. Teams in India and the Philippines usually either share part of your morning or work overnight shifts for next-morning turnaround. Data protection paperwork, the IDTA or Addendum plus a transfer risk assessment, is needed whichever country you choose.
Disclosure: this article is written by Virtual Service Assists, a team based in Ghana that supports UK accounting practices. We have kept the comparison to checkable facts and the questions you should ask any provider, including us.
Key points
- For a practice outsourcing to Ghana, the time zone is simple: Ghana uses GMT with no daylight saving, so it matches London from late October to late March and is one hour behind during British Summer Time.
- India (UTC+5:30) and the Philippines (UTC+8) also have no daylight saving, so their gap to the UK changes by an hour when UK clocks change.
- English is widely used in business in all three countries.
- Cost depends on the delivery model, hours and scope more than the country. We have not quoted figures, because published rates vary too widely to compare fairly.
Time-zone overlap: outsourcing to Ghana, India or the Philippines
UK clocks go forward one hour on the last Sunday in March and back on the last Sunday in October (GOV.UK, when do the clocks change). In 2026 they go back on 25 October. None of the three countries changes its clocks, so each one’s gap to the UK shifts twice a year.
The table shows how much of a UK 09:00 to 17:30 day overlaps with a local 09:00 to 17:30 day in each country. Providers can and do run shifted hours, which is covered in the next section.
| Country | Time zone | Gap to UK in winter (GMT) | Gap to UK in summer (BST) | Overlap with a local 9 to 5:30 day, winter | Overlap, summer |
|---|---|---|---|---|---|
| Ghana | GMT (UTC+0) | Same time | 1 hour behind | 8.5 hours (whole day) | 7.5 hours (UK 10:00 to 17:30) |
| India | IST (UTC+5:30) | 5.5 hours ahead | 4.5 hours ahead | 3 hours (UK 09:00 to 12:00) | 4 hours (UK 09:00 to 13:00) |
| Philippines | PHT (UTC+8) | 8 hours ahead | 7 hours ahead | 30 minutes (UK 09:00 to 09:30) | 1.5 hours (UK 09:00 to 10:30) |
During BST a Ghana team keeping UK office hours starts at 08:00 local time. In winter there is no adjustment at all, which is the main scheduling advantage of outsourcing to Ghana.
Delivery models: same-day versus overnight
A same-day model means the outsourced team works while your office is open, so a manager can ask a question, review a draft or redirect a task within the working day. An overnight model means work is sent at the end of the UK day and returned by the next morning.
| Work type | Fits a same-day model | Fits an overnight model |
|---|---|---|
| Client chasing by phone or email during UK hours | Yes | Limited |
| AML evidence collection and follow-up | Yes | Partly |
| HMRC and Companies House portal admin with same-day deadlines | Yes | Risky near deadlines |
| Batch bookkeeping and bank reconciliations | Yes | Yes |
| Accounts and tax return preparation for review | Yes | Yes |
| Inbox and client inquiry handling | Yes | Limited |
Providers in India and the Philippines often offer shifts aligned to UK hours. That closes the gap, but it means night or late-evening working for their staff, so ask how they staff those shifts and cover absence. Overnight processing suits high-volume, well-defined tasks. Client-facing compliance admin, where replies arrive through the day, tends to need live hours. Outsourcing to Ghana gives those hours without shifted working, because the local day already matches yours for most or all of it.
Language and UK practice familiarity
English is the official language of Ghana, an official language of the Philippines alongside Filipino, and an official language of India’s central government alongside Hindi. All three have large English-speaking professional workforces.
UK-specific knowledge matters more than the country, whether you are outsourcing to Ghana, India or the Philippines. Self Assessment, MTD for Income Tax, Companies House identity verification and the HMRC agent services account are UK systems that any offshore team has to learn. Test this directly: ask for a sample of how they would handle a task, such as preparing a late filing penalty appeal for your review.
Data-transfer safeguards are the same for all three
The ICO’s list of countries covered by UK adequacy regulations does not include Ghana, India or the Philippines (ICO, adequacy regulations). ACCA’s guidance for practices outsourcing overseas confirms that outsourced staff abroad accessing your systems is a restricted transfer (ACCA, adequacy regulations). So outsourcing to Ghana needs the same paperwork as India or the Philippines:
- An Article 28 processing contract with the provider.
- An appropriate safeguard, usually the ICO’s IDTA or the Addendum.
- A transfer risk assessment, which the Data (Use and Access) Act 2025 now calls the data protection test.
- An updated privacy notice telling clients that overseas providers may be used.
Each country has its own data protection law: Ghana’s Data Protection Act, 2012 (Act 843), overseen by the Data Protection Commission; India’s Digital Personal Data Protection Act 2023 (MeitY); and the Philippines’ Data Privacy Act of 2012, overseen by the National Privacy Commission. Local law is a factor in your risk assessment (for outsourcing to Ghana, that means Act 843), but it does not replace your UK GDPR obligations. Our guide to outsourcing and UK GDPR compliance covers the steps in detail.
Cost factors to compare (without the sales figures)
Published offshore rates, whether for outsourcing to Ghana, India or the Philippines, are hard to compare because they bundle different things. Compare quotes on the same basis:
- Model: a dedicated full-time person, a shared team, or priced per task or per client.
- Hours: standard local hours, UK-aligned shifts, or overnight turnaround.
- Scope: which tasks are included, and what counts as extra.
- Management time: how much review and instruction your seniors will spend.
- Set-up and exit: onboarding time, software licences, and how access is removed.
- Your alternative: the full cost of an in-house hire, including employer NI, pension and equipment.
Our breakdown of outsourced back office support costs sets out how to run that comparison.
Questions to ask before outsourcing to Ghana, India or the Philippines
| Question | What a good answer includes |
|---|---|
| What hours will the team work, in UK time, in both summer and winter? | Specific hours, and cover for holidays and absence |
| Will you work in our systems or yours? | Named logins you issue and can revoke, no local copies |
| Can we see activity on our work? | Task history and audit logs in your practice software |
| What processing and transfer terms will you sign? | Written processing terms agreed before access starts |
| Who does the work, and is any of it subcontracted? | A stable team and no onward subcontracting without consent |
| Which UK compliance tasks have you handled? | Concrete examples you can test with a trial task |
| How quickly does the work go live? | A clear plan for scope, access set-up and the first tasks |
FAQs
Is Ghana in the same time zone as the UK?
For about five months of the year, yes. Ghana uses GMT all year and does not change its clocks. From the last Sunday in October to the last Sunday in March, Ghana and the UK show the same time. During British Summer Time, Ghana is one hour behind London, so 09:00 in London is 08:00 in Accra. For outsourcing to Ghana, that means a team on local office hours overlaps at least 7.5 hours of a UK working day all year.
Is outsourcing to India or the Philippines better for UK accountants?
It depends on the work. India has a 4.5 to 5.5 hour gap to the UK, so a standard local day overlaps your morning. The Philippines is 7 to 8 hours ahead, so live overlap needs night shifts. Both suit overnight batch work. For live, client-facing admin during UK hours, a closer time zone is easier.
Is outsourcing to Ghana, India or the Philippines GDPR compliant?
It can be, and the requirements are the same for all three. None has UK adequacy regulations, so a UK practice needs an Article 28 processing contract, an appropriate safeguard such as the IDTA or the Addendum, a transfer risk assessment and an updated privacy notice. Remote access to your systems counts as a transfer.
Can I get accounting outsourcing with activity tracking?
Yes, if the provider works inside your own systems. When the team uses named logins in your practice management, bookkeeping and payroll software, the activity sits in your task history and audit logs, where you can review it. Ask any provider whether work happens in your systems or theirs before you agree scope.
Is outsourcing cheaper than hiring?
Often, but compare like for like. An in-house hire carries salary, employer National Insurance, pension contributions, equipment and management time. An outsourced arrangement replaces most of those with a fee, but you still spend review and instruction time. Price quotes on the same hours, scope and delivery model before deciding.
How Virtual Service Assists works
If you are considering outsourcing to Ghana, we are a Ghana-based team providing compliance admin support to UK accounting practices on GMT, Monday to Friday. We work inside your systems through logins you issue, and we agree processing terms in writing before access is set up. See how this runs on our virtual assistant for accountants page or the Virtual Service Assists homepage, then book a consultation.
