Company tax


To help ensure your company pays the least amount of tax possible


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Letter
PAYE compliance review - date not convenient letter HMRC carries out thousands of on-site PAYE compliance reviews at the employers' premises every year. The date proposed might not be convenient for you or your payroll staff and you are allowed to ask... Read more
19 Jan 2018
Credits: 1
doc
Letter
Request for HMRC VAT internal review letterHMRC operates a VAT internal review system to resolve disputes without the time or expenses involved with a formal appeal. If you wish to use this facility you should apply in writing to HMRC within 30 days ... Read more
19 Jan 2018
doc
Letter
Election for pre-trading debitsCosts incurred on financing your company, e.g. loan interest, before it starts to trade are classed as non-trading debits. Normally, tax relief for these can only be  obtained by offsetting them against non-trading cre... Read more
22 Dec 2017
Credits: 1
doc
Letter
Herd basis electionIf you keep animals for production purposes, you might be able to take advantage of the "herd basis" to simplify calculating your taxable profits.ProductionFarm animals are treated as trading stock. For tax and accounting purposes th... Read more
01 Dec 2017
Credits: 1
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Letter
Farmers' averaging electionIf you carry on a farming or market gardening business, you can elect to average your profits over either two or five years.FarmingBusinesses that depend on a successful harvest are notoriously volatile in terms of profits. ... Read more
13 Nov 2017
Credits: 1
doc
Letter
Intangible asset rollover relief claimIf your company sells a chargeable intangible fixed asset, it can give rise to a gain which is subject to corporation tax. The gain cannot be deferred by purchasing tangible assets. However, if further intangible... Read more
09 Nov 2017
Credits: 1
doc
Checklist
Dividend checklistWhen you want to pay a dividend, there are a number of considerations to take into account to ensure it is valid. Our checklist will help you to establish that your dividends are up to scratch.DividendsDividends are amounts paid to ... Read more
12 Oct 2017
Credits: 1
doc
Letter
Election for land remediation reliefLand remediation relief gives an enhanced deduction for qualifying revenue expenditure spent on bringing land back into use in some circumstances. Use our template letter to treat capital costs as qualifying.Relief... Read more
13 Jul 2017
Credits: 1
doc
Letter
Claim for payment under a guaranteeOne way of helping a growing business is to act as guarantor to its loan finance. If things don't turn out as planned and you are called upon to make good some or all of the loan, you may be able to make a claim to t... Read more
04 May 2017
Credits: 1
doc
Letter
Employee loan letterWhere an employee or a director owes their employer more than £10,000 at any point during a tax year, a taxable benefit in kind arises. You need to work out the cash equivalent of this. Use this letter to write to any employees w... Read more
12 Apr 2017
Credits: 1