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Index articole » Impozite UK ( Anglia ) » Modificarea Tax Codului (Tax code change)
Modificarea Tax Codului (Tax code change)

Tax Codul este un instrument utilizat de angajator în scopul stabilirii cuantumului impozitelor deduse din plățile salariale ale angajaților. În cazul în care angajatorul nu utilizează Tax Codul aferent situație dvs salariale, sunteți pus în situația de a fi taxat incorect.


De cele mai multe ori aceste Tax Coduri sunt formate din litera L și câteva cifre. De exemplu, pentru anul fiscal 2015-2016 este utilizat codul fiscal 1060L și codul BR (care mai este numit codul de rezervă sau emergency code).



  • Codul 1060L este utilizat atunci când angajatul este îndreptățit să beneficieze de o scutire fiscală de bază (basic personal allowance). Această este o sumă anuală de bază neimpozabilă. Pentru anul 2015-2016 această sumă este de 10 600 lire sterline.

  • Codul BR se utilizează atunci când toate veniturile persoanei sunt taxate conform tarifului de bază. La moment valoarea acestuia este de 20% (de cele mai multe ori este utilizat pentru al doilea loc de muncă al persoanei sau când persoana abia a început să lucreze în Marea Britanie).


În cazurile în care nu este utilizat Tax Codul corect, putem contacta Inspectoratul Fiscal cu solicitarea de corectare și atribuire a Tax Codului corect.


Documente necesare:



  • Pașaport;

  • Numărul Asigurării Naționale de Stat (National Insurance Number);

  • Dovezile de plată (payslip), notificare în legătură cu codul atribuit (notice of coding), scrisori de la Inspectoratul Fiscal 


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