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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.
A Self Assessment (SA100) tax return. In the United Kingdom, a tax return is a document that must be filed with HM Revenue & Customs declaring liability for taxation.Different bodies must file different returns with respect to various forms of taxation.
In 2016, CIMA sponsored the creation of the world's first management accounting standard: Guide to management accounting principles. The standard, published by the British Standards Institute codifies a universal framework for best practice in decision making. Organisations including Sky, The Environment Agency, Fujitsu, the NHS and Siemens had ...
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Generally Accepted Accounting Practice in the UK, or UK GAAP or GAAP (UK), is the overall body of regulation establishing how company accounts must be prepared in the United Kingdom. Company accounts must also be prepared in accordance with applicable company law (for UK companies, the Companies Act 2006 ; for companies in the Channel Islands ...
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.
Businesses and their agents can use HMRC's Online Filing software [14] to prepare their report and accounts and tax computations in iXBRL format or they can prepare the iXBRL files themselves and submit them to HMRC. HMRC's Online Filing software is an example of a program which generates iXBRL from source data.
The Association of Revenue and Customs (ARC) is a section of the FDA trade union which represents senior managers and professionals working in HM Revenue and Customs(HMRC). It started life as the Association of Inspectors of Tax (AIT). In 1988, under an 'Instrument of Transfer', it became a section of FDA.