Documents related to 'overpayment relief claim'

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Letter
Deduction for deemed employment paymentsA 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 whic... Read more
24 Mar 2017
Credits: 1
docx
Letter
Claim for company loss relief under temporary extensionIf your company makes a loss in an accounting period falling into financial year 2020 or 2021, it can take advantage of the temporary extension to the carry-back relief to relieve total profits f... Read more
24 Sep 2021
Credits: 1
doc
Letter
Election for foreign lossesIf you are non-UK domiciled but tax resident here, you may claim the remittance basis. To receive any kind of relief for foreign losses, an election must be made, but this shouldn't be done without careful consideration.Domi... Read more
07 Mar 2018
Credits: 1
doc
Agreement
 Partnership agreementWhere two or more people set up a business with a view to making a profit, a partnership has been created whether or not a formal contract or deed has been executed.  However, if nothing is drawn up, it becomes a partnership a... Read more
18 Apr 2016
Credits: 1
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Letter
Share loss relief claimUsually, capital losses can only be offset against other capital gains, but in some circumstances losses you incur on certain types of share can be offset against general income.Share lossesLosses incurred on certain qualifying... Read more
16 Apr 2018
Credits: 1
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Letter
Claim for special reliefIf you fail to submit a tax return HMRC may estimate the tax payable and notify you of this on determination notice. The tax determined cannot be appealed against and is legally enforceable. The only way to overturn the deter... Read more
04 Jan 2017
Credits: 1
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Agreement
Non-audit engagement letterWhen 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 ... Read more
11 Nov 2019
Credits: 1
doc
Letter
Reducing self-assessment payments on account letterIf you're in the self-assessment system you might be required to make payments on account of each year's tax liability.  However, where you expect your tax liability to be lower than the payments on a... Read more
08 May 2017
Credits: 1
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Miscellaneous
Dissolution of partnershipYou've broken the news to the partners that you're leaving the partnership. It's now time to sort out the nitty-gritty. Use our deed of dissolution to focus on what's important and to ensure that all the loose ends are tied up b... Read more
22 Jul 2009
Credits: 1
doc
Letter
Letter notifying EIS relief clawback eventIf you make a qualifying investment under the enterprise investment scheme (EIS), there are a number of things that can happen during the minimum holding period that lead to relief being reduced or fully with... Read more
25 Oct 2017
Credits: 1