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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 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.
The Single Administrative Document (SAD), also known as Form C88 in the UK, [1] is the main customs form used in international trade to or from the European Union Customs Union. Traders and agents can use the SAD to assist with declaring import , export , transit and community status declarations in manual processing situations.
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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 ...
A purchase and sale agreement (PSA), also called a sales and purchase agreement (SPA) [1] or an agreement for purchase and sale (APS), [2] is an agreement between a buyer and a seller of real estate property, company stock, or other assets.
The PSA's authority to regulate Controlled Premium Rate Services (CPRS) came from Section 120 and 121 of the Communications Act 2003 [8] and through Ofcom's Premium Rate Services Condition. [9] [10] The PSA regulated those services using a Code of Practice, [11] [12] approved by Ofcom. This set out the rules with which all such providers had to ...
HM Revenue & Customs SBA Customs vehicle. Sovereign Base Areas Customs and Immigration is a semi-autonomous branch of HM Revenue and Customs (HMRC) of the United Kingdom. It has jurisdiction over Akrotiri and Dhekelia, a British Overseas Territory on the island of Cyprus, administered as a Sovereign Base Area, and home to British Forces Cyprus.