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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 ...
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 63 T 12345 . Administrative numbers
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 number attached to them represents tax free earnings divided by 10. In the tax year 2021/2022 the standard tax free allowance on income was £12 570, which means the standard code, and the emergency tax code was 1257L. [ 1 ]
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The 2004 Budget included proposals to merge HM Customs and Excise with the Board of Inland Revenue to form a new department, HM Revenue and Customs (HMRC). The merger was implemented by the Commissioners for Revenue and Customs Act 2005 with effect from 18 April 2005.
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People coming from overseas have to apply for a NI number before they can qualify for benefits; although holding a NI number is not a prerequisite for working in the UK, a tax code cannot be operated without one. An NI number is in the format: two letters, six digits and one further letter or a space. [22] The example used is typically QQ123456C.