Documents for Business

In excess of 1,000 customisable documents covering every conceivable business issue.
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VAT - request for a written ruling

VAT - request for a written rulingIf you have a VAT problem and can't find the answer in any of HMRC's published guidance, you can ask it for a written ruling. However, HMRC is often reluctant to provide one and it usually directs you to its guidance. ... Read more
 
 

Request for HMRC VAT internal review letter

Request for HMRC VAT internal review letterHMRC operates a VAT internal review system to resolve disputes without the time or expenses involved with a formal appeal. If you wish to use this facility you should apply in writing to HMRC within 30 days ... 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
 
 

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 beĀ  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
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