Tax Helpsheets
Understand the tax questions behind everyday business and personal decisions, from payroll and VAT to property and capital taxes.
Browse by topic, then talk to us about how the guidance fits your circumstances.
For planning, growth and running your business, browse our Business Helpsheets. Rates and allowances are available on our tax reference page.
Capital Taxes
An Introduction to Capital Gains Tax
How disposals, allowable costs, losses and reliefs affect a capital gain.
Read helpsheet →CGT Business asset disposal relief explained
Check whether a business or share disposal meets the conditions for Business Asset Disposal Relief.
Read helpsheet →CGT and Your Principal Private Residence
Understand when selling a home may produce a taxable gain and which records help establish relief.
Read helpsheet →A Guide to Stamp Duties
Distinguish property transaction taxes from duties on shares and identify what affects the charge.
Read helpsheet →The Basics of Inheritance Tax
Review estate values, lifetime gifts and the conditions attached to Inheritance Tax reliefs.
Read helpsheet →Employment Tax
The Basics of PAYE
The records, deductions and reporting involved in running PAYE for employees and directors.
Read helpsheet →Minimising Tax on Company Cars
Compare the tax consequences of a company vehicle, private fuel and business use of a personal car.
Read helpsheet →Enterprise Management Incentives
How qualifying share options can be used to reward employees, and why scheme conditions matter.
Read helpsheet →Travel and Subsistence Expenses
Separate qualifying business journeys from commuting and support travel claims with clear records.
Read helpsheet →Pay Staff Tax Free - Staff Suggestion Scheme
Understand the conditions for tax-favoured staff suggestion awards before setting up a scheme.
Read helpsheet →PAYE Problems of Casual Workers
Why short-term or occasional work still needs a proper payroll assessment.
Read helpsheet →Employees Working Abroad
Review Income Tax and social security separately when an employee works overseas.
Read helpsheet →Real Time Information (RTI) - A Practical Guide
Organise payroll information, submissions and corrections around the actual pay cycle.
Read helpsheet →General Business Tax
The Tax Advantages of Self-Employment
Understand business expense relief and the tax responsibilities that accompany self-employment.
Read helpsheet →Main Tax Late Filing and Payment Penalties
Keep filing and payment obligations distinct and respond promptly to a missed deadline.
Read helpsheet →The Construction Industry Scheme
Understand contractor verification, deductions and the records needed under CIS.
Read helpsheet →National Insurance - Your Way Around the Maze
Distinguish employment, self-employment and voluntary National Insurance contributions.
Read helpsheet →Limited Liability Partnerships (LLP)
Compare an LLP's legal structure, member arrangements and tax administration.
Read helpsheet →IR35 Personal Service Companies
Review off-payroll status using the real working arrangement and identify who must make the decision.
Read helpsheet →Limited Company Tax
Corporation Tax Self-Assessment
Plan company tax registration, returns, payments and supporting records.
Read helpsheet →Using a Limited Company to Save Property Tax
Compare personal and company property ownership across profits, gains and withdrawals.
Read helpsheet →Making Tax Digital
An Introduction To Making Tax Digital
Understand digital records, software connections and how to check which MTD rules apply.
Read helpsheet →Personal Tax
An Introduction to Self-Assessment
Identify whether a return is needed and prepare for filing, payments and record keeping.
Read helpsheet →Tax-efficient Charitable Giving
Compare Gift Aid, Payroll Giving and gifts of assets, with attention to the relief conditions.
Read helpsheet →Individual Savings Accounts (ISA)
Understand ISA tax treatment, subscription limits and the importance of using the transfer process.
Read helpsheet →Family Tax Planning
Review genuine family employment and ownership arrangements without assuming automatic tax savings.
Read helpsheet →Enterprise Investment Scheme
Understand the separate EIS reliefs and the conditions attached to the investor, company and shares.
Read helpsheet →Venture Capital Trusts
How VCT tax relief differs between new subscriptions, dividends and later share sales.
Read helpsheet →Universal Tax Credit
Distinguish Universal Credit, Child Benefit and the tax charge that can apply to higher incomes.
Read helpsheet →Taxation of Buy to Let Properties
Review rental profits, expenses and sale proceeds according to the property's ownership and use.
Read helpsheet →Premium Bonds
Understand the tax-free treatment of Premium Bond prizes without assuming a regular return.
Read helpsheet →Seed Enterprise Investment Scheme (SEIS)
Review SEIS eligibility and keep subscription relief separate from gains and reinvestment relief.
Read helpsheet →VAT
VAT for Beginners
Understand registration, taxable supplies and the relationship between sales and purchase VAT.
Read helpsheet →VAT Cash Accounting
Assess how linking VAT to payments could affect cash flow and purchase-tax recovery.
Read helpsheet →VAT Flat Rate Scheme
Compare flat-rate VAT with ordinary accounting and check the correct turnover and rate.
Read helpsheet →VAT - Entertaining Expenses
Distinguish customer entertainment, staff events and genuine subsistence for VAT purposes.
Read helpsheet →VAT Annual Accounting
Consider annual VAT reporting alongside advance payments and ongoing record keeping.
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