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An ERN is a unique identifier issued by HMRC to employers in the UK for PAYE and Employers' Liability purposes. It consists of a three-digit HMRC office number and a reference number unique to each business.
HMRC is a UK government department responsible for taxes, benefits, national insurance and other regulatory regimes. It was formed in 2005 by the merger of Inland Revenue and HM Customs and Excise, and has criminal investigation and enforcement powers.
Government Gateway is an IT system that allows users to access online services provided by the UK Government, such as driving licence and HMRC self-assessment. It was launched in 2001 and is being replaced by GOV.UK Verify and One Login For Government.
Tax returns must be completed by 31 January following the end of the relevant tax year for those who complete the tax return online and by 31 October following the end of the tax year for those who file by a paper return. Once registered, tax payers can submit their tax return online directly via the HMRC website, or from online platforms.
The 'tax gap' is the difference between the amount of tax that should, in theory, be collected by HMRC, against what is actually collected. The tax gap for the UK in 2013–14 was £34 billion, or 6.4 per cent of total tax liabilities. [70] It can be broken down by tax type
This code describes to employers how much tax to deduct from an employee. The code is normally based provided to HMRC by the taxpayer or their employer. Tax codes are usually adjusted once a year to take into account any changes made in the National Budget, but can be altered more often to reflect an employee's circumstances.
James Gilray: The Friend of the People; & his Petty New Tax Gatherer paying John Bull a visit (1806) . The history of taxation in the United Kingdom includes the history of all collections by governments under law, in money or in kind, including collections by monarchs and lesser feudal lords, levied on persons or property subject to the government, with the primary purpose of raising revenue.
In Germany employers are required to pay salary tax (Lohnsteuer) for their employees which is an advance payment on the income tax. The employer is liable for the salary tax [16] but the employee has to pay it. [17] In most situations it is not mandatory to file taxes as the salary tax can cover the whole income tax.