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  2. Share Incentive Plan - Wikipedia

    en.wikipedia.org/wiki/Share_Incentive_Plan

    From 6 April 2014, HMRC approval will no longer be required for a SIP to obtain tax benefits. Instead, an employer is required to self-certify that the SIP meets the requirements of the relevant legislation. Accordingly, from 6 April 2014, a SIP may no longer be referred to as an HMRC approved plan.

  3. 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.

  4. Taxation in the Republic of Ireland - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_the_Republic...

    The OECD's 2018 Taxing Wages shows Ireland's tax wedge for labour income, which is the total tax (PAYE and EE and ER–PRSI less SS Benefits) paid on Irish wages by both the employee and employer, as a % of the total cost of labour to the employer (PAYE and ER–PRSI), is one of the lowest in the OECD. Of the 35 OECD members in 2017, the ...

  5. Government Gateway - Wikipedia

    en.wikipedia.org/wiki/Government_gateway

    Following reports [6] [7] of conflict between HMRC and the Government Digital Service (GDS), HMRC has been developing its own service which allows users to sign in using an existing Government Gateway user ID. [5] HMRC will begin migration from the Government Gateway to the One Login For Government, a new system being developed by GDS, during 2023.

  6. Inland Revenue - Wikipedia

    en.wikipedia.org/wiki/Inland_Revenue

    A separate Board of Stamps was created by the Stamps Act 1694.During the 18th and early 19th centuries at various times (as financial strains on the economy demanded, and Parliament allowed) stamp duties were extended above a certain threshold of sale value to cover newspapers, pamphlets, lottery tickets, apprentices' indentures, advertisements, playing cards, dice, hats, gloves, patent ...

  7. Schedular system of taxation - Wikipedia

    en.wikipedia.org/wiki/Schedular_system_of_taxation

    This means that if a plant asset, say, was bought for £400 in year 1, 20% of £400 (i.e. £80) would be deductible from taxable profits as tax depreciation in year 1. Then 20% of £(400-80) (i.e. £64) would be deductible in year 2, and so on. The 20% figure is reduced to 10% for certain 'special rate' assets.

  8. Community amateur sports club - Wikipedia

    en.wikipedia.org/wiki/Community_amateur_sports_club

    The 2003 Local Government Act enabled registered CASCs to claim 80% mandatory rate relief on business rates providing CASCs "parity with charity" from April 2004. Local authorities can grant an additional 20% rate relief to clubs at their discretion. In 2004, the threshold for exemption from Corporation Tax on trading and rental income was ...

  9. Tax credits in the Republic of Ireland - Wikipedia

    en.wikipedia.org/wiki/Tax_credits_in_the...

    The credit is decreased by €1 for every €2 the carer earns above that amount, so that a carer earning over €10,600 cannot claim the credit, but once granted the credit will still be claimable in future years, [3] as long as the couple does not claim the increase in standard-rate band for dual-income couples.