Documents for Business

In excess of 1,000 customisable documents covering every conceivable business issue.
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Company car running costs contribution agreement

Company car running cost contribution agreementIf an employee or director makes a monthly contribution towards the company car, this can reduce the taxable benefit providing it can be shown that the contribution is required and is in respect of priva... Read more
 
 

Employer/employee company car fuel agreement

Employer/employee company car fuel agreementTo avoid a tax charge arising where you provide an employee with fuel for their company car, have an agreement requiring them to reimburse the cost.Fuel benefit chargeIn addition to the company car benefit, ... Read more
 
 

Employee travel expenses policy

Employee travel expenses policySince 6 April 2016 responsibility for determining whether business expenses reimbursed to employees and directors are exempt of tax and NI rests with the employer. Therefore, it's good practice to have a travel expenses ... Read more
 
 

Share loss relief claim

Share loss relief claimUsually, capital losses can only be offset against other capital gains, but in some circumstances losses you incur on certain types of share can be offset against general income.Share lossesLosses incurred on certain qualifying... Read more
 
 

Loan waiver deed

Loan waiver deedIf you lend someone money and later write to them releasing the debt, it will still remain part of your estate for inheritance tax (IHT) purposes. To count for IHT purposes the waiver must be made by deed. Reduce your estateWhere a lo... Read more
 
 

Checklist of employment status factors

Checklist of employment status factorsIf HMRC decides that an individual contractor should have been treated as your employee, it will ask you to pay the tax and NI that should have beendeducted from their pay through PAYE, plus the employers' NI.  T... Read more
 
 

Request to pay capital gains tax in instalments letter

Request to pay capital gains tax in instalments letterFor individuals, capital gains tax is payable by 31 January following the end of the tax year in which the gain occurred, e.g. 31 January 2019 for a gain made in 2017/18. Usually you'll have enough... Read more
 
 

Letter turning down an interview

letter turning down an interviewThere is no statutory obligation to attend an interview with HMRC. If HMRC requests a meeting, but you're satisfied that there's no advantage to having one at this stage of the enquiry, you can write, declining a meeting... Read more
 
 

CGT unpaid proceeds claim

CGT unpaid proceeds claim If you sell an asset and the buyer fails to pay all or part of the proceeds, and you are unable to recover them, you can claim a reduction for the amount of gain chargeable to tax. Consideration payable after saleWhere you s... Read more
 
 

Election for foreign losses

Election for foreign lossesIf you are non-UK domiciled but tax resident here, you may claim the remittance basis. To receive any kind of relief for foreign losses, an election must be made, but this shouldn't be done without careful consideration.Domi... Read more
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