Standard documents

This is a list of all standard documents published by PLC. All standard documents have links to related drafting notes and are regularly updated by PLC editors.

For information on converting PLC standard documents into your firm's style, see PLC Firmstyle (

Owner-managed Businesses
Entrepreneurs' relief and earn-outs: section 138A TCGA 1992 election
EMI share option plan (exit only): non-qualifying option agreement
Family charter: short form, with drafting notes
Group relief surrender agreement: company sold out of group
EMI share option plan (exit only): guide for employers
Statutory demerger clearance application
Legal mortgage over property from an individual securing business loan
Limited liability partnership agreement
Tax covenant: individual seller version
Boilerplate agreement
Standard letter from company to employee acknowledging sacrifice of salary
EMI share option plan (exit only): board minutes for grant of options
Tax covenant: corporate seller version
Seed enterprise investment relief scheme: assurance application to HMRC
Loan note instrument (share consideration)
Application to HMRC under the non-statutory clearance procedure
Standard letter from employee to company sacrificing salary
Partnership agreement: general medical practice (GP)
Asset purchase agreement
Section 138 of the Taxation of Chargeable Gains Act 1992 clearance application
Tax warranties: long form version
Expense allowances and scale rate payments: a briefing note for employers
Shareholders' agreement: short form
International tax warranties
Facility agreement: loan from a director or shareholder
Tax treatment of parties and gifts for employees and directors: briefing note for employers
Stock transfer form
Partnership agreement
Tax warranties: abridged short form version
Enterprise Investment Scheme: assurance application to HMRC
Tax covenant: long form
Entrepreneurs' relief: election under section 169Q or 169R, TCGA 1992
Confidentiality agreement: short form: share purchases
Transactions in securities: clearance application letter with drafting notes
Tax warranties: short form version
EMI share option plan (exit only): guide for employees
Completion agenda: share purchases: short form
Subsistence: a briefing note for employers
EMI share option plan (exit only): rules
Earn-out: section 279A TCGA 1992 loss relief election
International tax covenant
Family charter: long form, with drafting notes
Scheme of reconstruction clearance application
Tax clearance letter for capital treatment of share buyback
Capital allowances fixtures election
EMI share option plan (exit only): option agreement
VCT qualifying holding assurance application
Briefing note for employers and HR professionals: implications of the 2009 to 2011 tax/pension changes for high income employees
Section 138 of the Taxation of Chargeable Gains Act 1992 and section 701 of the Income Tax Act 2007: clearance application
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