Documents for Business
In excess of 1,000 customisable documents covering every conceivable business issue.Search all documents in Documents for Business
EIS relief claim
EIS relief claimWhen you make a qualifying enterprise investment scheme (EIS) investment, you have the right to income tax relief for the year or the year prior to that in which you made the investment. EIS relief - generallyWhen you make an investme... Read more
Claim for a capital loss outside self-assessment
Claim for a capital loss outside self-assessmentIf you sell an asset for less than it cost, you will have made a capital loss. Usually, you are required to claim tax relief for a capital loss through your self-assessment tax return but if you don't co... Read more
Reducing self-assessment payments on account letter
Reducing self-assessment payments on account letterIf you're in the self-assessment system you might be required to make payments on account of each year's tax liability. However, where you expect your tax liability to be lower than the payments on a... Read more
Claim for private residence relief to apply to a former home
Claim for private residence relief to apply to a former homeWhen a marriage fails, tax planning is vital and sometimes urgent or avoidable tax liabilities can arise. An example of this is capital gains tax and the matrimonial home. Where one spouse (... Read more
Pension premium record
Pension premium recordKnowing how much has been contributed to your pension plan in any tax year is important so that you can calculate any higher or additional rate tax relief you're entitled to and check that you've not exceeded the maximum for whi... Read more
Claim for special relief
Claim for special reliefIf you fail to submit a tax return HMRC may estimate the tax payable and notify you of this on determination notice. The tax determined cannot be appealed against and is legally enforceable. The only way to overturn the deter... Read more
Election for a period of grace to apply to FHLs
Election for a period of grace to apply to FHLsWhere you own a property which you let furnished as holiday accommodation it can qualify for preferential tax treatment where various conditions are met.When can you use the election?To count as an FLH t... Read more
Election to average occupation of FHLs
Election to average occupation of FHLsIf you let a property as furnished holiday accommodation it qualifies for preferential tax treatment if various conditions are met. One condition requires that the property is let for a minimum number of days eac... Read more
Official error claim for tax not to be collected
Official error claim for tax not to be collectedIf HMRC has delayed using information in its possession and this results in you paying too little tax, it can write off the arrears of tax under extra-statutory concession (ESC) A19. However, despite be... Read more
Self-employed pages review
Self-employed pages reviewBefore filing a tax return it's a good idea to carry out last minute health checks with a view to reducing the chance of it being selected for an enquiry. This is especially important if you are self-employed. Check your answ... Read more
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