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Collector of Taxes

Collector of Taxes  

A civil servant responsible for the collection of taxes for which assessments have been raised by Inspectors of Taxes and for the collection of tax under pay as you earn (PAYE).
deductions at source

deductions at source  

Reference type:
Overview Page
A method of tax collection in which a person paying income to another deducts the tax on the income and is responsible for paying it to the authorities. Tax authorities have found that, in general, ...
income tax

income tax  

Reference type:
Overview Page
A direct tax on an individual's income. In general, individuals can earn income without paying tax up to a threshold, with subsequent income giving rise to tax liabilities, usually at increasing ...
income tax code

income tax code  

A code number issued by HM Revenue and Customs that takes account of the personal allowance available to the taxpayer together with any other additional allowances to which he or she is entitled. The ...
IR35

IR35  

Reference type:
Overview Page
A rule introduced in the Finance Act 2000 that requires an individual who provides services to an employer through an intermediary (such as a limited company) to be taxed on the basis that he is an ...
managed service company

managed service company  

A company whose business consists wholly or mainly of providing the services of an individual, who receives payments from the company in the form of dividends and payments for expenses rather than ...
self-employed

self-employed  

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Overview Page
In the UK, the self-employed make up about 13 per cent of the total workforce. They are made up of individuals who work for a living but who do not have a contract of employment. Instead, they sell ...
tax refund

tax refund  

Reference type:
Overview Page
A repayment by the tax authorities of excess tax previously collected. This may occur because of mistakes in the original tax assessment which are corrected on appeal. It may also occur when tax is ...
tax tables

tax tables  

Tables issued by HM Revenue and Customs to employers to assist them in calculating the tax due from their employees under the pay-as-you-earn system (see paye). The tables are provided either for ...
taxation

taxation  

Reference type:
Overview Page
Subject:
History
Payment of Islamic taxes is considered a religious duty. The most important tax is zakah, which is based on wealth and paid annually. Cash holdings, asset disposals, and inventories are subject to ...

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