单词 | income tax |
释义 | income tax A company not resident within the UK is subject to income tax, and not to corporation tax. Corporate bodies acting as trustees are also subject to income tax. Several systems of deducting tax at source apply. These include Pay As You Earn and the Construction Industry Scheme. Tax not deducted at source is assessed by the taxpayer under the self-assessment system. The tax thus self-assessed is collected in a balancing payment on 31 January following the tax year, although many taxpayers are required to make payments on account on 31 January and the following 31 July. |
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