Company tax


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


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Form
Director's loan account recordA taxable benefit in kind may arise where a director is provided with a loan, either interest free or at a rate of interest below HMRC's official rate. Use this document to calculate what, if anything, you need to declare ... Read more
21 Mar 2014
doc
Agreement
Licence agreementWhere your company makes a payment to you in return for being allowed to use your home or other property for its business, you should draw up an agreement to formalise the arrangement. A licence agreement, rather than a lease, provid... Read more
26 Nov 2013
Credits: 1
doc
Form
CGT schedule of capital enhancements The cost of structural alterations or improvements to properties counts as capital expenses (enhancements). They can be deducted as expenses when calculating the capital gain or loss following the sale of the prop... Read more
29 Oct 2013
doc
Policy
Childcare voucher salary sacrifice policyWhere childcare is provided by way of voucher, the first £55* per week is tax free if certain conditions are met. Whether you administer a voucher scheme yourself or engage an external voucher provider, you n... Read more
08 Apr 2013
Credits: 1
doc
Letter
Capital allowances short-life asset electionTax relief on the cost of equipment you buy for your business is spread over decades unless your purchases are covered by the annual investment allowance. The good news is you can accelerate this dra... Read more
28 Mar 2013
Credits: 1
doc
Letter
Complaint letterUltimately, the Adjudicator's Office handles all complaints about HMRC. However, the adjudicator will only examine a complaint if it has been through the proper levels of authority within HMRC first. It's the same letter but to differen... Read more
08 Jan 2013
Credits: 1
doc
Policy
Employees using their own cars for business policyIf employees use their own vehicles for business journeys, you should have a company policy which spells out the situation regarding insurance, parking and mileage rates at which you will reimburse th... Read more
08 Jan 2013
doc
Letter
Golden hello payment letterAn inducement payment will sometimes be made to a new employee. Such a payment will normally be taxable. Exceptionally, it may be tax-free if you can demonstrate that the payment is not by reason of the employment. How can ... Read more
08 Jan 2013
doc
Letter
Appeal and postponement of direct taxThis standard letter can be used to make an appeal against any direct tax assessment, e.g. income tax, corporation tax, capital gains tax etc., but not VAT, customs or other duties.How to use itThe time limit for ... Read more
08 May 2012
Credits: 1
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Letter
Unincorporated business trading loss relief claimIf 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 a... Read more
01 Sep 2010