Conducting business over electronic networks, usually via the Internet.


A government office which is leading the drive to get the UK online and to make the UK one of the world's leading economies in the information age.

ELS Electronic Lodgement service

This enables accountants to submit tax returns to the Inland Revenue directly through a secure electronic gateway. The Inland revenue also sends accountants (or agents) copies of all statements, sent to their clients, through ELS.


Employee Share Ownership Plan. A plan that allows employees to participate in their business in a tax efficient way.

EVR Electronic Version of the return

This is a computer software package that allows you to complete your tax return using a personal computer You need to print it out, sign it and post it to the tax office. It should only be used for the core tax return and employment supplementary pages.


Expenditure is money that is spend in the course of the business


An individual who works for the company directly. Not a contractor or free-lancer. Companies incur PAYE and National Insurance liabilities on behalf of their employees.


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