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英国自主报税

自主报税

英国居民每个税务年度如果是1)获得超过1,000英镑的收入的自雇人士; 或者 2) 商业合伙企业的合伙人;或者 3) 作为雇员的收入达到或超过100,000英镑,都要需要在规定的时间内到英国税务及海关总署HMRC进行自主报税(Self Assessment)及缴税。申报内容除了工资,还有分红、佣金、物业租金收入等等。通过自主报税纳税人可计算自己需要缴交的税项。

 

自主报税(Self Assessment)方式

一般而言,英国居民可以通过网上或填写税务表格的方式完成自主报税:

经HMRC网上申报

需要先在英国政府网登记一个政府网关账户,然后在HMRC开通个人税务账户,进行报税手续。

经邮递文件方式申报

您可以到英国政府网页下载SA100报税表格,填写完毕后邮寄到指定地址,要注意的是,邮递方式申报需要较网上申报提前3个月完成。

自主报税(Self Assessment)所须资料

填写自主报税表前,您需要准备以下资料或文件:

  1. 个人资料:姓名、地址、国家保险号(NI号码)

  2. 公司名称、税务年度内工资收入、佣金及小费、股票或银行定期存款利息、租金、公司利润等等

  3. 税务扣除资料:慈善捐款、退休金、专业费用、原材料开支、与工作有关的开支扣除(自雇人士适用)

英国所得税(Income tax)

英国所得税以累进制方式计算,所得泛指所有通过工作所得的工资、报酬、福利、退休金、投资等等,留意所有收入均以全球性计算,即例如您在香港有工作或租金收入,您都要以英镑为单位一并申报:

在2022年4月6日至2023年4月5日入息

税率

首£12,570

0%

12,571 英镑至 50,270 英镑

20%

50,271 英镑至 150,000 英镑

40%

£150,000以上

45%

资本利得税(Capital Gain Tax)

与香港不同,英国居民出售资产时需要就收益缴交税项,至于该交多少税则以纳税人的所得税档次而定。

入息税阶

物业税率

20%

基本税阶:10%

基本税阶:18%

40%

20%

28%

投资税率(股票、商业资产等)

英国国民保险 National Insurance(NI)

英国国民保险 National Insurance(NI)是政府其中一项税收,是极为重要的保险制度,任何人在退休、失业、患病时都可以得到保障,一共分为5类,纳税对象或要求并不一样,而与一般所得税不同的是,NI是以每份工作或每个情况作征收,例如您有两份受雇工作,您每一份工作都需要各为NI纳税,不会一并计算,以下是NI的种类及纳税对象:

NI种类

付款对象

Class 1

一般雇员

Class 1A/1B

雇主

Class 2

自雇人员(年收入£6725或以上)

Class 3

自主性

Class

自雇人员(年收入£11,909或以上)

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    Our professional accountant team is composed of licensed accountants in Hong Kong and the United Kingdom, and serves individuals, companies, and real estate investment in three categories. ‧Personal aspects: We can provide clients with professional assessment and analysis, answer tax-related questions, and handle tax declaration procedures for clients to ensure that all procedures are compliant. ‧Company aspects: We can help customers establish companies from scratch in the UK, handle daily bookkeeping and accounting work, set up payroll systems, contract company accounting services, prepare financial statements, and handle UK and EU value-added tax, etc. ‧Real estate investment: We can handle stamp duty assessment and tax refund for customers, and tax issues for overseas owners.
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    Since the tax issues or handling methods faced by different people are very different, our service charges will be flexible, depending on the needs and circumstances of customers, and we will give customers fair and reasonable quotations.
  • What documents do I need to prepare?
    Since everyone's tax problems are different and the required information is also different, we recommend that customers contact us with WhatsApp first and explain your situation initially. We will discuss the relevant inquiries with customers and then prepare relevant documents for us to improve services. quality and efficiency.
  • How do accountants protect clients' privacy and confidential information?
    All of our accountants are licensed professional accountants. In all cases, the principle of confidentiality will be observed. Unless legal or professional obligations require disclosure, all information will be kept confidential. We will require customers to sign a confidentiality agreement, encrypt the data provided by customers, keep customer information in a safe place, and protect network security through firewalls and anti-virus software. Management customers no longer need to use the data.
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    Our accounting and taxation services can help clients manage their personal or corporate tax situations more efficiently, and at the same time provide clients with professional tax advice, such as providing advice on reducing tax expenses and improving their personal or corporate financial status.
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    For start-ups, due to limited resources, most of the accounting work will be undertaken by the founders alone. By outsourcing the accounting work to our company, the boss can focus more on business development, and at the same time avoid being unfamiliar with accounting operations or tax systems. resulting in losses. In the UK, the cost of hiring a professional accountant is high. By outsourcing the accounting work to a professional accountant, you can enjoy professional accounting services at a lower price and avoid the problem of hiring the wrong person. Therefore, outsourcing accounting services is often used in many cases. It's all safe practice.
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