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

Structures and buildings allowance statement
If you intend to claim the structures and buildings allowance, HMRC's guidance stipulates that a statement containing certain key information needs to be prepared.AllowancesHMRC's guidance indicates that to claim the structures and buildings allowance you must maintain a "written allowance statement".... Read more
DOWNLOAD September 2020
Type: Letter
Business asset disposal relief checklist
When you sell or transfer all or part of your business you might be entitled to claim business asset disposal 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
DOWNLOAD July 2020
Type: Checklist
IHT fall in value relief for shares checklist
Where a sale or transfer of shares or other qualifying investments is made within one year of death at a value less than they had for probate, inheritance tax (IHT) can be recalculated using the lower value. Use our checklist to make sure you meet the conditions to qualify for the relief.Make a claimExecutors... Read more
DOWNLOAD July 2020
Type: Checklist

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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
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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
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Type: Agreement
Fixed asset register
Capital expenditure for accounting purposes doesn't always qualify for capital allowances (CAs) purposes. Use our fixed asset register to keep a record of purchases so that you and your accountant can review them each year.PropertyThe question of whether or not to claim CAs is made more difficult because... Read more
DOWNLOAD June 2020
Type: Form
Rent or entrepreneurs' relief checklist
If you personally own property that your company uses for its business, there can be tax advantages to having the company pay you rent. However, doing so can mean a higher capital gains tax bill when you sell it.PropertyWhen your company uses a property you own personally, charging it rent can be a tax-efficient... Read more
DOWNLOAD May 2020
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
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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
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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
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Type: Letter