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

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Status (7)

Checklist of employment status factors
If 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.  Therefore, it's important to have documentation on file to show why you treated the worker... Read more
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Type: Checklist
Log of UK visits
If 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. If you are a UK tax resident, you pay tax on all of your worldwide... Read more
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Type: Form
IR35 - prevention of double taxation claim
An 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 dividend income. This prevents the income from being taxed twice. The deduction is made from the... Read more
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Type: Letter
Deduction for deemed employment payment
sA company can claim a deduction from its taxable profits in respect of the notional cost of a deemed payment of salary made for the purposes of IR35. The deduction is allowable for the accounting period in which the deemed payment was made.  Where the deemed payment is made after the company's corporation... Read more
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Type: Letter
Consultancy agreement
If you're a one-man service company, then you could be caught by IR35 if HMRC deems the contract between you and the client as one of employment rather than self-employment. Having a consultancy agreement in place can provide evidence that IR35 should not apply.One-man service companiesClients will often... Read more
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Type: Agreement
Contract for services
HMRC's aim is to reclassify freelancers such as consultants as employees and insist that PAYE and NI is due on the total amount paid to them. Having a realistic contract for services in place will provide evidence that the engagement is one of self-employment.Contracts for servicesContracts for services... Read more
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Type: Miscellaneous
Exchange of letters
During routine compliance visits HMRC has asked companies for the names and addresses of any freelancers they use. Protect yourself with an exchange of letters between your company and the freelancer.Proving you've considered statusHMRC would be delighted to be able to reclassify your consultants/freelancers... Read more
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Type: Letter