Documents for Business

In excess of 1,000 customisable documents covering every conceivable business issue.
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VAT online filing checklist

VAT online filing checklistIf you miss the deadline for submitting your return or paying your VAT, you may be liable to pay a surcharge. Our checklist will help you avoid this type of trouble.Online submissionSince 1 April 2012 all businesses with a ... Read more

Purchase of own shares reporting letter

Purchase of own shares reporting letterRegardless of whether you have applied for advance clearance, where capital treatment has been applied to a share buy-back, you must report the transaction to HMRC.Reporting to HMRCOnce a share buy-back has take... Read more

Purchase of own shares clearance letter

Purchase of own shares clearance letterFor unquoted trading companies, the amount received by a shareholder on selling their shares back to the company may be treated as capital rather than as a distribution provided certain conditions are met. To pr... Read more

VAT option to tax covering letter

Option to tax letterRenting out land or buildings is usually exempt from VAT. This means you don't charge VAT to your tenants. The downside is that you might not be entitled to reclaim VAT on your property running expenses. By "opting to tax" the proper... Read more

VAT invoice checklist

VAT invoice checklistVAT regulations require that all registered businesses issue invoices which contain various pieces of information and details.Valid VAT invoicesIf you are registered for VAT, valid invoices are important for two main reasons:you ... Read more

PAYE compliance review audit checklist

PAYE compliance review checklistIf you receive a letter telling you that HMRC wants to carry out a compliance review of your payroll records, use our checklist in advance of HMRC's visit to review your records so that there are no surprises on the day... Read more

Consultancy agreement

Consultancy agreementIf you're a one-man service company, then you could be caught by IR35 if HMRC deems the contract between you and the client as one of employment rather than self-employment. Having a consultancy agreement in place can provide evid... Read more

Election to transfer gain or loss to other group company

 Election to transfer gain or loss to another group company Where a company makes a capital gain or loss in respect of an asset, it may jointly elect with another company within the same group to transfer the gain or loss to that company. The effect... Read more

CGT schedule of capital enhancements

CGT schedule of capital enhancements The cost of structural alterations or improvements to properties counts as capital expenses (enhancements). They can be deducted as expenses when calculating the capital gain or loss following the sale of the prop... Read more

Childcare voucher salary sacrifice policy

Childcare voucher salary sacrifice policyWhere childcare is provided by way of voucher, the first £55* per week is tax free if certain conditions are met. Whether you administer a voucher scheme yourself or engage an external voucher provider, you n... Read more
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