Documents for Business

In excess of 1,000 customisable documents covering every conceivable business issue.
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Purchase of own shares clearance letter

Purchase of own shares clearance letterWhere a shareholder of an unquoted company sells their shares back to the issuing company the proceeds in excess of the cost of the shares usually taxed as income. However, if conditions are met the transaction ... Read more
 
 

Transactions in securities clearance letter

Transactions in securities clearance letterIncome and corporation tax anti-avoidance rules apply to a wide range of transactions involving shares or securities in companies. To provide certainty over whether HMRC will consider that a transaction is c... Read more
 
 

EIS qualifying company checklist

EIS qualifying company checklistThe enterprise investment scheme (EIS) is a good way to incentivise external investors to buy shares and provide much needed capital for your trading company. Use this handy document as a first step to check whether yo... Read more
 
 

Company terminal loss relief claim

Company terminal loss relief claimIf your company incurs a loss in its final twelve months of trading, you could make a claim for a special form of relief.Terminal lossesA company which suffers a loss in its final twelve months of trading can carry b... Read more
 
 

Claim to carry back company trading loss

Claim to carry back company trading lossWhen your company makes a loss the amount is carried forward by default and will be used to offset total profits in the future. Use our claim to get immediate relief for company trading losses.CompaniesThere ar... Read more
 
 

Pre-incorporation losses claim

Pre-incorporation losses claimIf an unincorporated business is transferred to a company and at the time it has losses, the business owner can, subject to conditions, claim relief for them against income they receive from the company.   Incorporation... Read more
 
 

Election to aggregate employer loans

Election to aggregate employer loansNormally, where a company has made a number of loans to a director the taxable benefit for each must be calculated separately. However, an election can be made to aggregate them.cheap rate or zero interest loans Wh... Read more
 
 

Election for alternative maximum age basis

Election for alternative maximum age basisCompanies looking to raise finance via an enterprise investment scheme (EIS) have to receive their first tranche of funding within seven years of their first commercial sale. However, if the company qualifies... Read more
 
 

Request for closure of enquiry letter

Request for closure of enquiry letterIf you believe you've given HMRC all the information it has requested, you can ask it to close the enquiry. Your first step is to write a letter asking for the enquiry to be closed or for details of the further inf... Read more
 
 

PAYE compliance review - date not convenient letter

PAYE compliance review - date not convenient letter HMRC carries out thousands of on-site PAYE compliance reviews at the employers' premises every year. The date proposed might not be convenient for you or your payroll staff and you are allowed to ask... Read more
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