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  2. Schedular system of taxation - Wikipedia

    en.wikipedia.org/wiki/Schedular_system_of_taxation

    The levies to tax on income were originally set out in Schedules to the Income Tax Act. In the case of United Kingdom corporation tax, they remain for companies charged to that tax, and in the case of United Kingdom income tax, many, but not all remain. In the United Kingdom the source rule applies. This means that something is taxed only if ...

  3. United Kingdom corporation tax - Wikipedia

    en.wikipedia.org/wiki/United_Kingdom_corporation_tax

    The rules for calculating corporation tax generally ran in parallel with income tax until 1993, when the first statutory rule to move profit reporting into line with generally accepted accounting practice was introduced, although the courts were already moving towards requiring trading profits to be computed using general accountancy rules. [187]

  4. Tax returns in the United Kingdom - Wikipedia

    en.wikipedia.org/wiki/Tax_returns_in_the_United...

    A Self Assessment (SA100) tax return. In the United Kingdom, a tax return is a document that must be filed with HM Revenue & Customs declaring liability for taxation. Different bodies must file different returns with respect to various forms of taxation. The main returns currently in use are: SA100 for individuals paying income tax; SA800 for ...

  5. Taxation in the United Kingdom - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_the_United_Kingdom

    For income tax purposes, the remaining schedules were superseded by the Income Tax (Trading and Other Income) Act 2005, which also repealed Schedule F. For corporation tax purposes, the Schedular system was repealed and superseded by the Corporation Tax Acts of 2009 and 2010. The highest rate of income tax peaked in the Second World War at 99.25%.

  6. Corporation Tax Act 2009 - Wikipedia

    en.wikipedia.org/wiki/Corporation_Tax_Act_2009

    The Corporation Tax Act 2009 (c 4) is an Act of the Parliament of the United Kingdom. It restated certain legislation relating to corporation tax , with minor changes that were mainly intended "to clarify existing provisions, make them consistent or bring the law into line with well established practice."

  7. Corporate tax - Wikipedia

    en.wikipedia.org/wiki/Corporate_tax

    Corporate tax rates generally are the same for differing types of income, yet the US graduated its tax rate system where corporations with lower levels of income pay a lower rate of tax, with rates varying from 15% on the first $50,000 of income to 35% on incomes over $10,000,000, with phase-outs.

  8. HM Revenue and Customs - Wikipedia

    en.wikipedia.org/wiki/HM_Revenue_and_Customs

    His Majesty's Revenue and Customs (commonly HM Revenue and Customs, or HMRC) [4] [5] is a non-ministerial department of the UK government responsible for the collection of taxes, the payment of some forms of state support, the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers.

  9. Inland Revenue - Wikipedia

    en.wikipedia.org/wiki/Inland_Revenue

    Together with the House Tax and the Window Tax, they came to be known as the 'assessed taxes' and were intended as a progressive form of taxation on the wealthy. [ 5 ] Income tax was introduced in various forms in 1797, 1799, 1803 to 1816, and then reintroduced in 1842 as an annual tax which is formally renewed in each year's Finance Act .

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    hmrc corporation tax manual pdf printable form 10 10ezr gross income tax return