Documents for Business

In excess of 1,000 customisable documents covering every conceivable business issue.
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Flow chart - trivial benefits exemption

Flow chart - trivial benefits exemptionThe trivial benefits exemption allows employers to make low value gifts and provide tax and NI-free perks to employees, directors and their families. Naturally, there are conditions but these have been made more... Read more
 
 

Flow chart - employer-provided loans

Flow chart - employer-provided loansWhere an employer lends money to an employee or director it can count as a taxable benefit in kind. However, there are many exemptions and rules to navigate. Plus, there's an opportunity for employers and employees ... Read more
 
 

Flow chart - paying an employee on termination of employment

Flow chart - paying an employee on termination of employmentWhere you pay an employee (or former employee) after they have stopped working for you, you must apply PAYE tax and NI. However, there are special rules for determining what tax code and NI ... Read more
 
 

Flow chart - company car tax calculation

Flow chart - company car tax calculationWhere an employer makes a car available to an employee or director for private use it counts as a taxable benefit in kind. After each tax year the employer must report the taxable amount of the car benefit to H... Read more
 
 

Flow chart - new employee tax code procedure

Flow chart - new employee tax code procedure 2020/21Notifying HMRC of a new employee and establishing the correct tax code to use against their pay is an important part of the general admin and paperwork required when you take on a new worker. If you ... Read more
 
 

Flow chart - capital allowances short-life asset election

Flow chart - capital allowances short-life asset electionTax relief on the cost of equipment you acquire for your business is spread overdecades unless your purchases are covered by the annual investment allowance or first-year allowance. However, it... Read more
 
 

Flow chart - business asset disposal relief

Flow chart - business asset disposal relief Business asset disposal relief (BADR), known as entrepreneurs' relief until 6 April 2020, reduces the rate of capital gains tax for on gains made from the sale or transfer of a business, assets of that busin... Read more
 
 

Flow chart - capital allowances annual investment allowance

Flow chart - capital allowances annual investment allowance Where you purchase plant or machinery for use in your business you are entitled to claim a tax deduction for the cost. This can be spread over many years. However, in a twelve-month period y... Read more
 
 

Flow chart - close, dissolve and strike off a company

Flow chart - close, dissolve and strike off a companyIf you no longer need a company, you can apply to Companies House to have it struck off. Before you do this several conditions must be met. The procedure itself is simple. However, you must also en... Read more
 
 

Flow chart - company loans to participators

Flow chart - company loans to participatorsWhere a company advances money or confers a benefit directly or indirectly to an individual who owns or has a say in controlling the company it must pay a tax charge unless the arrangement is covered by an e... Read more
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