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Home / TaxTune Explains
Plain tax glossary

Tax terms, made simple

Tax is full of jargon. TaxTune Explains breaks down the terms people search for into plain English, with a quick example for each and a link to the full guide. Tap any term to understand it in a minute.

Allowable expenses

Allowable expenses are business costs you can deduct from your income before tax, as long as they are wholly and exclusively for the business.

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Basis period reform

Basis period reform taxes self employed profits on a tax year basis rather than the accounting year.

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CIS deductions

CIS deductions are amounts a contractor takes from a subcontractor's labour payment and sends to HMRC as an advance towards their tax.

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CT600

A CT600 is the company tax return a limited company files with HMRC to report its profit and corporation tax.

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Capital allowances

Capital allowances are tax relief for larger, longer lasting business assets such as equipment, machinery and some vehicles.

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Confirmation statement

A confirmation statement is a yearly filing to Companies House that confirms your company details are up to date.

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Corporation tax

Corporation tax is the tax a limited company pays on its taxable profit.

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Directors loan account

A directors loan account records money moving between a director and the company outside pay.

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Dividend tax

Dividend tax is the tax you pay on dividends taken from a company after corporation tax.

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Making Tax Digital

Making Tax Digital is the move to digital record keeping and filing tax through compatible software.

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P11D

A P11D is the form that reports taxable benefits in kind an employer provides, so the right tax can be collected.

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P60

A P60 is the year end summary of your pay and the tax taken through PAYE for the tax year.

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Payments on account

Payments on account are advance instalments towards next year's Self Assessment tax bill.

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Payroll RTI

Payroll RTI is Real Time Information, the system where employers report pay and tax to HMRC each time they pay staff.

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Tax code

A tax code such as 1257L is used in PAYE to tell your employer how much tax free pay you get before tax is taken.

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UTR number

A UTR is a 10 digit Unique Taxpayer Reference that HMRC uses to identify you or your company for tax.

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VAT threshold

The VAT threshold is the level of turnover at which you must register for VAT.

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