Documents for Business

In excess of 1,000 customisable documents covering every conceivable business issue.
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Remittance basis election

Remittance basis electionIf you live in the UK, but are not domiciled here, you may benefit from making a claim to be taxed on the remittance basis.Remittance basisA UK resident taxpayer is generally subject to UK tax on their worldwide income. Resid... Read more
 
 

Amending a personal tax return letter

Amending a personal tax return letterYou are entitled to amend entries on your personal self-assessment tax return within the "amendment window". Where you completed and submitted your return electronically either using HMRC's or commercial software, yo... 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
 
 

Overpayment relief claim checksheet

Overpayment relief claim checksheet Where you make a mistake in your individual, company or partnership, tax return and the time limit for correcting this under the self-assessment rules has passed, you can submit an "overpayment claim" to recover an... Read more
 
 

Overpayment relief claim

Overpayment relief claim Where you discover a mistake in your tax return which resulted in you paying or owing more tax than was properly payable, and it's too late to correct under self-assessment rules, you can make an overpayment relief claim. T... Read more
 
 

Enquiry - capital statement checklist

Enquiry - capital statement checklistDuring an enquiry HMRC may require a so-called capital statement to be prepared. Preparing an accurate statement is important to settling the enquiry. Use our checklist to help you produce your capital statement.w... Read more
 
 

Claim for relief for damaged asset

Claim for relief for damaged assetCapital gains tax may be payable on capital sums which derive from assets. For example, compensation payable to you for damage to an asset. However, if you use the amount received to repair or restore the asset, you ... Read more
 
 

Option for special method of cost apportionment

Option for special method of cost apportionmentIf you sell a piece of land which is part of a larger estate, a little known concession could save you some tax.General ruleThe general rule for any part disposal of an asset is that the amount of the or... Read more
 
 

EIS relief claim

EIS relief claimWhen you make a qualifying enterprise investment scheme (EIS) investment, you have the right to offset the income tax relief against your tax bill for the year before you made the investment. How can you make this claim?EIS relief - g... Read more
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