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An Employer Reference Number Number (ERN Number) or Employer PAYE Reference is a unique reference number issued in the United Kingdom by HMRC to an employer. [1] Every organisation operating a Pay As You Earn (PAYE) scheme is allocated an ERN, a unique set of letters and numbers used by HMRC (and others) to identify each employer, consisting of a three-digit HMRC office number and a reference ...
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.
The Investment Trust Companies (ITC), closed-end investment trusts that got investment management services from management companies, sued to recover overpaid VAT from the HMRC. The managers usually got paid by fees plus VAT. It was thought that there was no exemption possible, and VAT was charged at a standard rate.
This is a free and open register. There is also a register of trusts, which is held by His Majesty's Revenue and Customs (HMRC) and is concerned only with trustees liable to pay UK tax. It does not feature overseas trusts and is not freely open. The UK is due to implement a register for overseas companies that own property in the UK. [29]
Also in April 2015, HMRC wrote to all QROPS schemes and asked them to declare in writing to HMRC how they met the Pension Age Test; whether under the law of the country where the scheme is established or to say that the rules of the scheme do not allow benefits from British tax relieved funds earlier than age 55 unless the member is retiring ...
Since 2001 the National Insurance number must be obtained – the temporary code must not now be used. [12] Another type of temporary NI number is the Revenue-issued Temporary Reference Number (TRN) used when HMRC is unable to trace a taxpayer's original NI number. It follows the format 63T12345.
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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.