Documents for Business
In excess of 1,000 customisable documents covering every conceivable business issue.Search all documents in Documents for Business
In-year pension contribution - claim for tax relief
In-year pension contribution - claim for tax reliefIf you pay higher or additional rate tax through PAYE you can obtain further tax relief for personal pension contributions without having to wait until you complete your self-assessment tax return by... Read more
Complaint letter
Complaint letterUltimately, the Adjudicator's Office handles all complaints about HMRC. However, the adjudicator will only examine a complaint if it has been through the proper levels of authority within HMRC first.Set out your grievanceIf you feel yo... Read more
Allocation of savings interest agreement
Allocation of savings interest agreement If spouses or civil partners do not want a 50/50 split of savings interest, they can declare that income be split according to each person's beneficial entitlement as detailed in a written agreement.Beneficial o... Read more
Appeal and postponement of direct tax
Appeal and postponement of direct taxThis standard letter can be used to make an appeal against any direct tax assessment, e.g. income tax, corporation tax, capital gains tax etc., but not VAT, customs or other duties.How to use itThe time limit for ... Read more
Bank account declaration of beneficial ownership
Bank account declaration of beneficial ownership Interest received on a bank account held jointly with your spouse/civil partner is taxed on you equally, even where the actual ownership of the funds in the account is not 50/50. However, you can send a... Read more
Letter to get a tax penalty reduced or suspended
Letter to get a tax penalty reduced or suspendedHMRC has the power to reduce a maximum tax penalty to take account of the nature and quality of any disclosure you have made about an "inaccuracy". How do you get this on the inspector's negotiating agenda... Read more
Key events chart
Key events chartIf you are subject to a personal tax enquiry, deposits on your bank account statements could be taken to be a second source of income by HMRC. Therefore, it's a good idea to keep an up-to-date record of these rather than relying on you... Read more
Changing interview notes
Changing interview notesIf you attend an enquiry with one or more HMRC officers they will make notes of the meeting and they will ask you to agree that they are a true and fair representation of what was said. The document can be used as evidence in ... Read more
Private expenditure record
Private expenditure recordDuring a full enquiry into your tax return, if you are self-employed you can expect the inspector to start asking questions about your private expenditure. The presumption is that any "missing" takings from the business will s... Read more
Checklist for challenging an HMRC business economics exercise
Checklist for challenging an HMRC business economics exerciseIf HMRC challenges your accounts based on it carrying out a business economics exercise, use our checklist to identify flaws in HMRC's assumptions and calculations. Missing incomeHMRC uses i... Read more
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