Employers and directors

Don't forget to also look at our links section, where they are many links to organisations that could be helpful to your business

Latest

P14 end of year summary (information only)
You will no longer need this form under RTI
End of year summary.pdf
Adobe Acrobat document [65.3 KB]
Thinking of employing someone?
Employing someone.pdf
Adobe Acrobat document [540.2 KB]

Business entertainment, business gifts and benefits (HMRC)

Annual parties and other social functions (HMRC)

Examples of annual parties and other social functions (HMRC)

Annual investment allowance
Reduction to £25,000 from April 2012
Reduction in AIA to £25,000.pdf
Adobe Acrobat document [208.4 KB]
Authorising your agent
Rather than use this form, it is much quicker to ask your Agent to request authority online
Authorising your agent.pdf
Adobe Acrobat document [187.2 KB]
Budget speech 2012
Budget 2012.pdf
Adobe Acrobat document [141.9 KB]
Business entity tests (IR35)
Example scenarios
IR35.pdf
Adobe Acrobat document [145.6 KB]
Capital allowances and balancing charges
hs252 capital allowances.pdf
Adobe Acrobat document [175.5 KB]
Car provided for private use - change form
Form to notify a change that affects car benefits for an employee or a director, for whom a car is made available for private use
P46 car form.pdf
Adobe Acrobat document [51.0 KB]
Child care (employer supported)
A short guide for businesses
Child care guide.pdf
Adobe Acrobat document [60.2 KB]
Child care - how to help your employees
Childcare - how to help your employees.p[...]
Adobe Acrobat document [76.2 KB]
Company tax return guide
Company tax return guide.pdf
Adobe Acrobat document [214.5 KB]
Construction Industry Scheme (CIS)
Guide for contractors and subcontractors
cis340.pdf
Adobe Acrobat document [292.9 KB]
Contractor registration for Electronic Data Interchange (EDI)
Contractor EDI.pdf
Adobe Acrobat document [30.9 KB]
Employed or self employed?
For tax and NI contributions
Employed or self employed.pdf
Adobe Acrobat document [59.9 KB]
Employee travel
A tax and NICs guide for employers
Employee travel.pdf
Adobe Acrobat document [209.5 KB]
Employer help book for Statutory Sick Pay
SSP help book.pdf
Adobe Acrobat document [1'021.7 KB]
Expenses and benefits
Tax law relating to expenses payments, and benefits received, by directors and employees earning £8,500 a year or more
HMRC expenses and benefits.pdf
Adobe Acrobat document [867.8 KB]
Expenses - dispensations for expenses and benefits in kind
How to cut down on your paperwork: dispensations
Expenses dispensations.pdf
Adobe Acrobat document [55.0 KB]
Expenses of employment form
Employees can use this form to tell HMRC about
employment expenses during the year, for which tax relief is due
Expenses tax relief.pdf
Adobe Acrobat document [65.7 KB]
Financial Reporting Standard 15 - tangible fixed assets
Sets out the accounting principles for the measurement, valuation and depreciation of tangible fixed assets
FRS 15.pdf
Adobe Acrobat document [2.6 MB]
Importing and exporting - a guide
Guide to importing and exporting.pdf
Adobe Acrobat document [368.9 KB]
Money laundering regulations
Guidance for money service businesses
MLR.pdf
Adobe Acrobat document [521.4 KB]
Motor expenses
The two ways of working out how much you can deduct
Motor expenses.pdf
Adobe Acrobat document [89.7 KB]
National Insurance for company directors
NI for directors.pdf
Adobe Acrobat document [189.1 KB]
P11 deductions working sheet
larger than A3 if printing
P11 deductions working sheet.pdf
Adobe Acrobat document [118.3 KB]
PAYE online for employers
Electronic Data Interchange (EDI)
HMRC EDI.pdf
Adobe Acrobat document [167.7 KB]
PAYE and NICs
Rates and limits for 2012-13
PAYE and NIC.pdf
Adobe Acrobat document [200.6 KB]
PAYE and NICs
Employer further guidance
PAYE guidance.pdf
Adobe Acrobat document [1.5 MB]
Pensions - how to wind up a pension scheme (HMRC)
How to wind up a pension scheme.pdf
Adobe Acrobat document [61.3 KB]
Pensions industry information guide
Pensions industry information guide.pdf
Adobe Acrobat document [259.8 KB]
Pensions - role of a Scheme Administrator
Key facts
pensions scheme admins.pdf
Adobe Acrobat document [52.3 KB]
RTI and pension providers
RTI and Pension Providers.pdf
Adobe Acrobat document [32.2 KB]
Profits - how to calculate your taxable profits
hs222 Calculating Profits.pdf
Adobe Acrobat document [130.9 KB]
Real Time Information for employers and pension providers
Real Time Information (RTI) system is going to be implemented in April 2013, whether you’re ready for it or not
RTI.pdf
Adobe Acrobat document [1.1 MB]
Real Time Information (RTI)
A guide to switching from Basic PAYE Tools to reporting information in real time
Switching to RTI.pdf
Adobe Acrobat document [1.5 MB]
Residence - a simple guide
A simple guide to residence, ordinary residence, and domicile
simple guide to residence.pdf
Adobe Acrobat document [20.8 KB]
Residence - full guidance
Residence, domicile and the remittance basis
residence full guidance.pdf
Adobe Acrobat document [560.4 KB]
Share Incentive Plans
Guidance for employers and advisers
Share Incentive Plans.pdf
Adobe Acrobat document [315.3 KB]

Taxation

Corporation tax online filing software
Trouble shooting guide
Corporation tax online filing.pdf
Adobe Acrobat document [927.5 KB]
Corporation tax self assessment
A general guide
Corporation tax self assessment.pdf
Adobe Acrobat document [194.1 KB]
Corporation tax
Signing up for Corporation Tax Online - a beginner's guide
Sign up for Corporation Tax.pdf
Adobe Acrobat document [236.3 KB]
Corporation tax (clubs)
Details of clubs, societies, voluntary associations and other similar bodies
Corporation tax clubs.pdf
Adobe Acrobat document [521.2 KB]
'Failure to notify' penalties
Take care to tell HMRC about your tax on time
Failure to notify penalties.pdf
Adobe Acrobat document [91.9 KB]
Filing your company tax return online
A beginner's guide
Filing company tax return.pdf
Adobe Acrobat document [2.1 MB]
How to calculate your taxable profits
hs222 Calculating Profits.pdf
Adobe Acrobat document [130.9 KB]
Losses - HMRC Help Sheet
Losses.pdf
Adobe Acrobat document [75.0 KB]
NI contributions - employee's guide
NI employee's guide.pdf
Adobe Acrobat document [224.1 KB]
Partnership tax return
For the year ended 5th April 2012
sa800 Partnership tax return.pdf
Adobe Acrobat document [258.5 KB]
Return of Class 1A National Insurance contributions due
Return of NIC employer.pdf
Adobe Acrobat document [38.5 KB]
Take care to avoid a penalty
Tax penalties.pdf
Adobe Acrobat document [227.3 KB]
Tax deadline calendar
Key tax deadlines for small businesses 2012-2013
tax deadline calendar.pdf
Adobe Acrobat document [1.5 MB]
Tax free shopping in the UK
Tax free shopping in the UK.pdf
Adobe Acrobat document [457.2 KB]
Trust and Estate tax return
Trust and Estate tax return.pdf
Adobe Acrobat document [302.0 KB]
VAT - apply for registration
VAT apply for registration.pdf
Adobe Acrobat document [30.4 KB]
VAT - cancel your registration
Cancel VAT registration.pdf
Adobe Acrobat document [256.9 KB]
VAT cash accounting scheme
Cash accounting.pdf
Adobe Acrobat document [207.3 KB]
VAT - motoring expenses (July 2012)
For anyone who is registered for VAT, and is charged VAT on motoring expenses
VAT motoring expenses.pdf
Adobe Acrobat document [139.2 KB]
VAT notes 3 of 2012
VAT notes 3 of 2012.pdf
Adobe Acrobat document [289.4 KB]
VAT notes 4 of 2012
VAT notes 4 of 2012.pdf
Adobe Acrobat document [26.9 KB]
VAT - notification of errors in VAT returns
VAT 652 - notification of errors.pdf
Adobe Acrobat document [48.0 KB]
VAT - the VAT guide
A guide to all the main VAT rules and procedures
The VAT guide.pdf
Adobe Acrobat document [863.4 KB]