Tax Documents
Professionally drafted, regularly updated documents each with its own "how to use" introduction

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Recently added or updated Tax Documents

Spouse's job description
A business can pay a salary to the spouse or other family member of its owner if they work for it. Having a formal job description will help justify the amount paid if HMRC decides to challenge it.spouse's payThe wages paid to a spouse will be tax deductible for the business if HMRC is happy that they... Read more
DOWNLOAD April 2020
Type: Miscellaneous

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Self-assessment checklist
The tax return filing deadline is 31 January following the end of each tax year. Use our checklist to reduce the chances of making any errors.Tax returnsSelf-assessment is the current method of reporting your income and capital gains to HMRC each year. It is easy to make mistakes, especially if you are... Read more
DOWNLOAD January 2020
Type: Checklist
Non-audit engagement letter
When you provide accounting and/or taxation services to clients, best practice dictates that you should issue them with an engagement letter to set out your mutual rights and responsibilities.EngagementThe engagement letter (EL) forms the contract for services that you are to provide. In it you should... Read more
DOWNLOAD November 2019
Type: Agreement
Entrepreneurs' relief checklist
When you sell or transfer all or part of your business you might be entitled to claim entrepreneurs' relief in respect of any capital gain you make. This means that the maximum rate of tax that will apply will be 10%. However, to qualify there are conditions that you and your business must meet.When... Read more
Type: Checklist
CGT EIS deferral relief claim
 Investing in enterprise investment scheme (EIS) shares gives you an opportunity to defer capital gains tax (CGT) that would otherwise be payable.claiming reliefEIS deferral relief, sometimes referred to as EIS reinvestment relief, can be used to delay and ultimately (sometimes) reduce a CGT bill... Read more
Type: Letter
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 sell an asset and agree with the buyer that payment can be made by instalments,... Read more
Type: Letter
Unincorporated business trading loss relief claim
If you've made a loss in your sole trade or partnership, you can claim relief for it against tax payable on your other income for that year or the year before. If any loss remains you can claim relief against your capital gains in the year of the loss or the previous year.Trading lossesYou can't offset... Read more
Type: Letter
Holdover relief claim
When you give away an asset for no consideration, or knowingly sell it for less than it's worth, you will be charged capital gains tax based on the market value. However, you might be able to make a claim to hold this gain over depending on exactly what the asset is.When is relief available?There are... Read more
Type: Letter