Your own business

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

Rent a room - if your trade involves providing furnished accommodation
Rent a room for traders.pdf
Adobe Acrobat document [75.6 KB]
Relief for gifts and similar transactions (CGT)
Relief for gifts.pdf
Adobe Acrobat document [124.0 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]

Annual parties and other social functions (HMRC)

Examples of annual parties and other social functions (HMRC)

Business entertainment, business gifts and benefits (HMRC)

Annual Investment Allowance: increase to £250,000 for two years
AIA increase for two years.pdf
Adobe Acrobat document [47.2 KB]
Approved alterations to listed buildings
For businesses supplying construction services in the course of an approved alteration to a protected building
Listed buildings.pdf
Adobe Acrobat document [52.8 KB]
Authorising your agent
This authority allows HMRC to exchange and disclose
information about you with your agent (but much quicker if your Agent does it online for you instead of using this form)
Authorising your agent.pdf
Adobe Acrobat document [187.2 KB]
Business entity test
Do you provide your own services without being paid as an employee? If so, do you use a limited company or a partnership as an intermediary to provide services to clients?
IR35.pdf
Adobe Acrobat document [145.6 KB]
Capital allowances
Capital allowances and balancing charges
hs252 capital allowances.pdf
Adobe Acrobat document [175.5 KB]
Construction Industry Scheme
Guide for contractors and subcontractors
cis340.pdf
Adobe Acrobat document [292.9 KB]
Construction Industry Scheme
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]
Expenses and allowances for the self-employed
What you need to know
expenses allowances.pdf
Adobe Acrobat document [109.0 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]
Financial Reporting Standard 15
Tangible Fixed Assets (please phone us for free advice)
FRS 15.pdf
Adobe Acrobat document [2.6 MB]
Gifts and other transfers of value
Gifts.pdf
Adobe Acrobat document [157.1 KB]
Guide to importing and exporting
For anybody wanting to bring goods into the UK from outside the EU, or vice versa
Guide to importing and exporting.pdf
Adobe Acrobat document [368.9 KB]
Hairdressers' chair rental
For businesses that are not charging VAT on "chair rentals"
Hairdressers chair rental.pdf
Adobe Acrobat document [21.9 KB]
Home traders' tax
Paying tax if you buy and sell things from home
Home traders tax.pdf
Adobe Acrobat document [89.0 KB]
Hot food and premises
For businesses that sell hot takeaway food and food for consumption on their premises
Hot food and premises.pdf
Adobe Acrobat document [42.8 KB]
Motor expenses
Motor expenses.pdf
Adobe Acrobat document [89.7 KB]
Money laundering guidance for money service businesses
MLR.pdf
Adobe Acrobat document [521.4 KB]
PAYE and NICs rates and limits for 2012–13
PAYE and NIC.pdf
Adobe Acrobat document [200.6 KB]
Profits
How to calculate your taxable profits
hs222 Calculating Profits.pdf
Adobe Acrobat document [130.9 KB]
Record keeping for business
What you need to know
record keeping.pdf
Adobe Acrobat document [335.4 KB]
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]
Self storage
For suppliers of storage space used by their customers to store their own goods, and customers who self-store their own goods
Self storage.pdf
Adobe Acrobat document [47.9 KB]
Thinking of employing someone?
Employing someone.pdf
Adobe Acrobat document [540.2 KB]
Thinking of working for yourself?
Thinking.pdf
Adobe Acrobat document [223.5 KB]

Taxation

Corporation tax
Details of clubs, societies, voluntary associations and other similar bodies
Corporation tax clubs.pdf
Adobe Acrobat document [521.2 KB]
Giving your business the best start with tax
Best start with tax.pdf
Adobe Acrobat document [350.9 KB]
How to calculate your taxable profits
Taxation HMRC.pdf
Adobe Acrobat document [130.9 KB]
How to fill in your tax return
How to fill in your tax return.pdf
Adobe Acrobat document [224.5 KB]
Key tax deadlines for small businesses 2012-2013
tax deadline calendar.pdf
Adobe Acrobat document [1.5 MB]
Registering for Self Assessment and getting a tax return
sa1 Registering for self assessment.pdf
Adobe Acrobat document [63.4 KB]
Take care to avoid a penalty
Tax penalties.pdf
Adobe Acrobat document [227.3 KB]
Tax deadline calendar 2012/13
tax deadline calendar.pdf
Adobe Acrobat document [1.5 MB]
Taxing holiday caravans
For caravan manufacturers, caravan distributors and caravan park owners
Taxing holiday caravans.pdf
Adobe Acrobat document [31.2 KB]
The three line account
The three line account is a simple way of giving HMRC details about your income and expenses from self-employment or from UK property
Three line account.pdf
Adobe Acrobat document [74.3 KB]
Trust and Estate tax return
Trust and Estate tax return.pdf
Adobe Acrobat document [302.0 KB]
Trust and estate tax return guide
Trust and Estate tax return guide.pdf
Adobe Acrobat document [1.2 MB]
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 - notification of errors in VAT returns
VAT 652 - notification of errors.pdf
Adobe Acrobat document [48.0 KB]
VAT on self storage
Suppliers of storage space used by their customers to store their own goods, and customers who self-store their own goods
Self storage.pdf
Adobe Acrobat document [47.9 KB]
VAT - tax free shopping in the UK
Tax free shopping in the UK.pdf
Adobe Acrobat document [457.2 KB]