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The standard form in use is the SA100, complete with additional sheets for particular sources of income. A short tax return, form SA200, is available for those with incomes below £30,000. HMRC selects those who can complete a SA200. The tax year runs from 6 April to 5 April.
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.
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The Inland Revenue was merged with HM Customs and Excise to form HM Revenue and Customs which came into existence on 18 April 2005. [2] The current name was promoted by the use of the expression "from Revenue and Customs" in a series of annual radio, and to a lesser extent, television public information broadcasts in the 2000s and 2010s.
The Government Gateway is an IT system developed to allow applicants to register for online services provided by the UK Government, such as obtaining a driving licence and HMRC self-assessment. [1] This replaced the old system of paper submissions.
HM Revenue and Customs (HMRC) states that the main goal of MTD is to make tax administration more effective, more efficient and simpler for taxpayers. [ 2 ] The changes are expected apply to a wide range of taxpayers, including most businesses, micro-businesses, self-employed people and landlords, as well as individual taxpayers.
Until 2019, Customs Handling of Import & Export Freight (CHIEF) is the computer system of the United Kingdom's revenue and customs services, HMRC, used for managing the declaration and movement of goods into and out of the United Kingdom and allowing UK traders to communicate with counterpart customs systems in the other member states of the European Union.
The schedular system of taxation is the system of how the charge to United Kingdom corporation tax is applied. [1] [2] It also applied to United Kingdom income tax before legislation was rewritten by the Tax Law Rewrite Project.