HM Revenue and Customs definition

HM Revenue and Customs means Her Majesty’s Revenue and Customs.
Sample 1Sample 2Sample 3
HM Revenue and Customs means Her Majesty's Revenue and Customs (or, where applicable, a person or persons which previously had responsibility for any function for which Her Majesty's Revenue and Customs has responsibility);
Sample 1Sample 2
HM Revenue and Customs or “HMRC” Her Majesty’s Revenue and Customs and, where relevant, any predecessor body which carried out part of its functions and references to any approval by Her Majesty’s Revenue and Customs shall, where appropriate, include approval by an officer of Her Majesty’s Revenue and Customs;
Sample 1

Examples of HM Revenue and Customs in a sentence

  • Income and expenditure excludes any amounts related to VAT, as all VAT collected is payable to HM Revenue and Customs and all VAT paid is recoverable from them.

  • VAT payable is included as an expense only to the extent that it is not recoverable from HM Revenue and Customs.

  • In the event of any doubt about the applicability of the tax in such cases, the Authority may require the Contractor to obtain and pass to the Authority a formal ruling from HM Revenue and Customs (HMRC).

  • Value Added Tax (VAT) where you are registered with HM Revenue and Customs for VAT.

  • An enquiry into Your tax affairs or into the personal tax affairs of Your directors and/or partners arising from an alleged discovery by HM Revenue and Customs Provided that a.

  • Where under this contract any rebate or repayment of any amount is payable by one party to the other, and the first party is entitled as a matter of law or of HM Revenue and Customs practice to issue a valid VAT credit note, such rebate or repayment shall be paid together with an amount representing the VAT paid on that part of the consideration in respect of which the rebate or repayment is made, and the first party shall issue an appropriate VAT credit note to the other party.

  • You should retain them for longer if HM Revenue and Customs enquire into your tax return.

  • Lots are sold subject to the addition of VAT in accordance with the rules of HM Revenue and Customs and the Buyer should make its own enquiries as to whether or not particular lots attract VAT.

  • Individual Shareholders will find further information in HM Revenue and Customs Help Sheets for the capital gains tax pages of their tax returns.

  • The club should retain all expense records in a format acceptable to the HM Revenue and Customs.

Related to HM Revenue and Customs

  • System Revenues means all rates, rents, fees, charges,

  • Sales Tax Revenues means taxes collected under the Virginia Retail Sales and Use Tax Act

  • Detailed telecommunications billing service means an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement.

  • Freight forwarding services means the activity consisting of organising and monitoring shipment operations on behalf of shippers, through the acquisition of transport and related services, preparation of documentation and provision of business information.

  • Forecast GDP means the average forecast for British Columbia’s real GDP growth made by the Economic Forecast Council and as reported in the annual February budget of the government;

  • Tax Invoice means the document as required by Section 20 of the VAT Act, as may be amended from time to time;

  • VAT means Value Added Tax

  • End User Customer means a third party retail Customer that subscribes to a Telecommunications Service provided by either of the Parties or by another Carrier or by two (2) or more Carriers.

  • Net Revenue means an entity’s total revenue less its operating expenses, interest paid, depreciation, and taxes. “Net Revenue” is synonymous with “Profit.”

  • Advertising Revenues means revenues derived from sales of advertising that are made available to Grantee’s Cable System subscribers within the Town and shall be allocated on a pro rata basis using total Cable Service subscribers reached by the advertising. Additionally, Grantee agrees that Gross Revenues subject to franchise fees shall include all commissions, rep fees, Affiliated Entity fees, or rebates paid to National Cable Communications (“NCC”) and Comcast Spotlight (“Spotlight”) or their successors associated with sales of advertising on the Cable System within the Town allocated according to this paragraph using total Cable Service subscribers reached by the advertising.

  • HMRC means Her Majesty’s Revenue & Customs.