Documents for Business

In excess of 1,000 customisable documents covering every conceivable business issue.
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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 which... 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
 
 

Failed potentially exempt transfer - fall in value claim

Failed potentially exempt transfer - fall in value claimGifts between individuals are potentially exempt transfers (PETs) for IHT purposes. This means that there's no IHT to pay at the time, but if you die within seven years the full value of the ... 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 FHLsWhere you own a property which you let furnished as holiday accommodation it can qualify for preferential tax treatment if various conditions are met.When can you use the election?To count as a furnished holiday ... 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
 
 

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
 
 

Employee loan record

Employee loan recordA taxable benefit may arise where a director or employee is provided with a loan, either interest free or at a favourable rate of interest. Use this document to calculate what, if anything, you need to declare to HMRC.Important to... Read more
 
 

Employee equipment allowance

Employee equipment allowanceWhere your employees use personally owned or rented equipment for work, you can reimburse them the business element of their costs tax and NI free. Quantifying the amount you can pay without having to apply PAYE can be tri... Read more
 
 

Employee business mileage record

Employee business mileage recordEmployees and directors are required to keep a detailed record of journeys for which they receive a mileage allowance from their employer or where they claim a tax deduction for business travel. A copy of the record sh... Read more
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