Documents for Business

In excess of 1,000 customisable documents covering every conceivable business issue.
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Log of UK visits

Log of UK visitsIf you are non-UK resident under the statutory residence test, you will only be taxable on your UK sourced income. Use our handy log to record your visits to the UK each year.ResidenceResidence is an important concept in UK taxation. ... Read more

Chattel lease

Chattel leaseIn order for a gift to be effective for inheritance tax (IHT) purposes, you must be excluded from benefiting, other than to a minimal extent, from the asset given away. However, you can use the asset without jeopardising your IHT positio... 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

Election for rent-a-room relief not to apply

Election for rent-a-room relief not to apply Where you let part of your home, HMRC calculates the taxable income for a year by deducting a fixed sum from the rent etc. you receive. This deduction is called rent-a-room relief and is £7,500 (2017/18). ... Read more

IR35 - prevention of double taxation claim

IR35 - prevention of double taxation claimAn individual can claim a deduction from their taxable income where it includes a deemed payment of salary under the IR35 rules and the same income, or part of it, is in the same or a later year, taxable as d... Read more

Non-resident CGT charge election

Non-resident CGT charge electionSince 6 April 2015, non-UK residents have been liable to capital gains tax (CGT) on disposals (sale or transfer) of UK residential property. Where this rule applies the cost of the property for CGT purposes (the "base c... Read more
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