pay and file
- A former procedure for paying corporation tax introduced in the UK for accounting periods ended after 30 September 1993. Under the pay-and-file system, the company had to file a detailed return within twelve months of the end of the accounting period. For accounting periods ending after 1 July 1999 self-assessment for companies has replaced pay and file.
Accounting dictionary. 2014.
Look at other dictionaries:
pay and file — ˌpay and ˈfile noun [singular] TAX ACCOUNTING a system used in Britain since 1993 for paying corporation tax (= a tax paid by companies on their profits). The company calculates how much tax it owes and pays that amount when it sends the tax… … Financial and business terms
pay and file — A former procedure for paying corporation tax introduced in the UK in 1993. Under the pay and file system, the company had to file a detailed return within twelve months of the end of the accounting period. For accounting periods ending after 1… … Big dictionary of business and management
pay and file rules — The new requirement for taxpayers to prepare their own tax returns which must then be filed with the Inland Revenue together with payment of the tax shown to be due, failing which interest is charged on the overdue tax or any undeclared amount.… … Law dictionary
file — ▪ I. file file 1 [faɪl] noun [countable] 1. information about a person or subject that is kept by a company or other organization: • I see from my files that we still have not received payment from you. • A credit reference agency is a company… … Financial and business terms
File sharing and the law — The legal issues in file sharing involve violation of copyright laws as digital copies of copy written materials are transferred between users. The debate on peer to peer and file sharing is a virtually global phenomenon. Peer to peer ( P2P )… … Wikipedia
Pay-as-you-earn tax — For other uses see Paye (disambiguation) Pay as you earn or PAYE refers to a system of withholding of income tax from payments to employees. Amounts withheld are treated as advance payments of income tax due. They are refundable to the extent… … Wikipedia
Computers and Information Systems — ▪ 2009 Introduction Smartphone: The New Computer. The market for the smartphone in reality a handheld computer for Web browsing, e mail, music, and video that was integrated with a cellular telephone continued to grow in 2008. According to… … Universalium
Business and Industry Review — ▪ 1999 Introduction Overview Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… … Universalium
United Electrical, Radio and Machine Workers of America — Infobox Union name= UE country= United States affiliation= Independent, ICEM, PSI members= 35,000 full name= United Electrical, Radio and Machine Workers of America native name= founded= 1936 current= head= dissolved date= dissolved state= merged … Wikipedia
Peer-to-peer file sharing — Part of a series on File sharing Technologies … Wikipedia