Documents related to 'Farmers' averaging election'
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Election to average occupation of FHLsIf you let a property as furnished holiday accommodation it qualifies for preferential tax treatment if various conditions are met. One condition requires that the property is let for a minimum number of days eac... Read more
04 Nov 2016
Election for rent-a-room relief alternative basis If income from property does not qualify for rent-a-room relief only because it exceeds the maximum amount permitted, an election can be made to deduct the maximum amount from the income instead of th... Read more
06 Mar 2018
Business valuation modelThere's no right or wrong answer to how much a business is worth. Ultimately, a business is worth what someone else will pay. However, there are some basic rules of thumb to help you to calculate an indicative range of values.T... Read more
02 Jan 2013
Company dividend voucherWhen your company pays a dividend it should provide each of the receiving shareholders with a dividend voucher as a receipt for their records.Issue a voucherWhile not strictly necessary under company law, it's advisable for a c... Read more
13 Aug 2018
Dividend voucherWhen your company pays a dividend it should provide each of the receiving shareholders with a dividend voucher as a receipt for their records. Issue a voucherWhile not strictly necessary under company law, it's advisable for a compan... Read more
30 Jun 2016
In-year pension contribution - claim for tax reliefIf you pay higher or additional rate tax through PAYE you can obtain further tax relief for personal pension contributions without having to wait until you complete your self-assessment tax return by... Read more
12 Jun 2014
Alternative interest calculation method letterWhere an employer provides a cheap rate or interest-free loan there's more than one way to work out the taxable benefit - the normal averaging method or the alternative precise method. The normal method a... Read more
01 Sep 2010
Claim to carry back company trading lossWhen your company makes a loss the amount is carried forward by default and will be used to offset total profits in the future. Use our claim to get immediate relief for company trading losses.CompaniesThere ar... Read more
09 Oct 2018
Company trading status reportBusiness property relief is available on shares in unquoted companies if certain conditions are met. This means 100% of the market value of those shares will escape inheritance tax. However, HMRC can take this relief away... Read more
29 Jun 2009
