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Documents for Business
In excess of 1,000 customisable documents covering every conceivable business issue.Search all documents in Documents for Business
PAYE - letter of disclosure
PAYE - letter of disclosure If HMRC has told you that one of its officers will be visiting you to carry out a PAYE compliance review, it's advisable to make your own check that your records are in good order. You should notify HMRC ahead of the visit ... Read more
Election for pre-trading debits
Election for pre-trading debitsCosts incurred on financing your company, e.g. loan interest, before it starts to trade are classed as non-trading debits. Normally, tax relief for these can only be obtained by offsetting them against non-trading cre... Read more
Herd basis election
Herd basis electionIf you keep animals for production purposes, you might be able to take advantage of the "herd basis" to simplify calculating your taxable profits.ProductionFarm animals are treated as trading stock. For tax and accounting purposes th... Read more
Farmers' averaging election
Farmers' averaging electionIf you carry on a farming or market gardening business, you can elect to average your profits over either two or five years.FarmingBusinesses that depend on a successful harvest are notoriously volatile in terms of profits. ... Read more
Intangible assets rollover relief claim
Intangible asset rollover relief claimIf your company sells a chargeable intangible fixed asset, it can give rise to a gain which is subject to corporation tax. However, if further intangible assets are bought, rollover relief for the gain can be cla... Read more
Election for land remediation relief
Election for land remediation reliefLand remediation relief gives an enhanced deduction for qualifying revenue expenditure spent on bringing land back into use in some circumstances. Use our template letter to treat capital costs as qualifying.Relief... Read more
Election to carry back earn out loss
Election to carry back earn out lossIf you sell a business which includes an earn-out arrangement, e.g. the sale price is wholly or partly deferred and paid depending on the profits made by the purchaser's company after the sale, you must estimate th... Read more
Election to transfer stock at less than market value
Election to transfer stock at less than market valueWhen an unincorporated business is transferred to a company with its stock and work in progress these are deemed to be transferred at net realisable value, broadly, the amount it could be sold for t... Read more
Election to transfer assets at written down value
Election to transfer assets at written down valueWhere you transfer your sole trader or partnership business to a company, plant and machinery or other tangible fixed assets are often transferred too. Strictly, these assets have to be transferred at ... Read more
Election to disapply incorporation relief
Election to disapply incorporation reliefWhere you transfer your sole trader or partnership business to a company in which you own shares, often referred to as incorporating your business, it counts for capital gains tax purposes as if you had sold i... Read more
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