Documents for Business

In excess of 1,000 customisable documents covering every conceivable business issue.
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Structures and buildings allowance statement

Structures and buildings allowance statementIf you intend to claim the structures and buildings allowance, HMRC's guidance stipulates that a statement containing certain key information needs to be prepared.AllowancesHMRC's guidance indicates that to c... Read more
 
 

Election to accelerate transitional charge

Election to accelerate transitional chargeWhere you change from calculating your rental business profits and losses from the cash to the accruals basis, you are required to make a one-off adjustment. This is known as the transitional adjustment, whic... Read more
 
 

Election to opt out of rental cash basis

Election to opt out of rental cash basisSince 6 April 2017 rental property accounts must be prepared on the cash basis if the total of rents and other income you receive from your properties exceeds £150,000 in a tax year. In some circumstances it m... 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
 
 

Licence agreement (commercial property)

Licence agreement for commercial propertyThere are various reasons why you might not want to offer someone a lease over a property. A licence to occupy land or buildings, unlike a lease, does not convey exlusive right over the property. licence agree... Read more
 
 

Capital allowances for fixtures in buildings record

Capital allowances for fixtures in buildings recordSince April 2014 it has been crucial for prospective buyers of second-hand commercial buildings to ensure that the seller has allocated their expenditure on fixtures to a capital allowances pool befo... Read more
 
 

Property management company contract

Property management company contractCompany tax rates are lower than those for individuals, so it might make sense to divert some of your rental income from properties you own personally into your own property management company. In order to avoid a ... Read more
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