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  2. Tax code (PAYE) - Wikipedia

    en.wikipedia.org/wiki/Tax_code_(PAYE)

    Where no allowances exist, code BR is used to tax at basic rate (20%), code D0 is used to tax at higher rate (40%) and code D1 is used to tax at the additional rate (45%). If no tax is to be collected, code NT is used. If tax has to be collected on an income above PAYE earnings, a K code is used. This works as equivalent to a negative tax ...

  3. Employer Reference Number - Wikipedia

    en.wikipedia.org/wiki/Employer_Reference_Number

    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 ...

  4. Pay-as-you-earn tax - Wikipedia

    en.wikipedia.org/wiki/Pay-as-you-earn_tax

    A pay-as-you-earn tax (PAYE), or pay-as-you-go (PAYG) in Australia, is a withholding of taxes on income payments to employees. Amounts withheld are treated as advance payments of income tax due. They are refundable to the extent they exceed tax as determined on tax returns.

  5. Tax withholding - Wikipedia

    en.wikipedia.org/wiki/Tax_withholding

    Unlike many other withholding tax systems, PAYE systems generally aim to collect all of an employee's tax liability through the withholding tax system, making an end of year tax return redundant. However, taxpayers with more complicated tax affairs must file tax returns. Australia operates a pay-as-you-go (PAYG) system, which is similar to PAYE ...

  6. National Insurance - Wikipedia

    en.wikipedia.org/wiki/National_Insurance

    Each tax year, HMRC publish look-up tables for each table letter to assist with manual calculation of contributions, though these days most of the calculations are done by computer systems and the tables are available only as downloads. In addition, HMRC provide an online National Insurance Calculator. [15]

  7. 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.

  8. Payroll giving - Wikipedia

    en.wikipedia.org/wiki/Payroll_giving

    Payroll Giving, Workplace Giving or Give As You Earn (GAYE) is a scheme for UK taxpayers to donate money to UK Registered Charities. [1]Introduced in 1987, Payroll Giving allows employees to make donations to the UK registered charity of their choice directly from their gross pay, with no tax deduction for the charity to claim back.

  9. Inland Revenue - Wikipedia

    en.wikipedia.org/wiki/Inland_Revenue

    The beginnings of the Inland Revenue date from 1665, when a Board of Taxes was set up following the introduction of special taxes to pay for the Second Anglo-Dutch War.A central organisation to supervise the collection of the special taxes was required; it became known as the Tax Office.