
英国公司所得稅
英国公司所得稅
英国公司所得税
英国公司每年都需要向政府申报公司所得税(corporation tax),过程中公司需要计算业务利润,简单而论就是从您的年度交易报表中,把收入减去支出。但这个并不是公司所得税的全部,您还有一系列的情况可以获得税务减免,经调整后才会是所得税的最终税项。我们专业的会计师会替您在确保合规合法的情况下,尽量减少税务开支。
公司所得税税务减免
资本抵免(Capital Allowances)
假如您公司购入机器、仪器、电脑、汽车等工具作为业务用途,您可以申请从公司利润中抵免相关的开支,借此扣税。在某些情况下,公司有机会可以获得摊销抵免(WritingDown Allowance),代表可以在较长的时间里获得税务减免。
年度投资抵免(Annual Investment Allowance,AIA)
如果您的公司符合特定条件,例如是工厂,自设机械设备,并属固定装置或改建而成,您可以申请AIA以达到减税效果,以有效降低公司运营的压力。
公司所得税亏损(Corporation Tax Losses)
在计算公司利润过程中,难免会遇到业务亏损的问题,我们可以按英国规定为您将公司亏损作横向抵销或集团抵销,从而减轻集团的财政压力。而无论哪一种抵销都有个别的局限或限制,详情请联系我们,我们会为您公司仔细分析各种情况及减税的可能性,把税务压力尽量降到最低。
研究与发展减免(R&D减免)Research and Development Relief,R&D relief)
如果从事业务与创新科技有关,我们可以为您申请研究与发展减免(R&D减免)以减少税务支出,值得留意的是就算研究项目未能取得成功,都同样可以申请税务减免。
创意产业减免(Creative Sector Relief)
如果您的公司与艺术创作产业有关,例如是电视、电影、游戏等等,只要符合条件,都可以申请减税。
常見問題
Wong & Yip Accountants – Chartered Accountants in Manchester
Over 30 Years of Accounting & Tax Expertise
Wong & Yip Accountants is a firm of chartered certified accountants (ACCA & FCCA) based in Manchester, with over 30 years of professional experience. We specialise in accounting, taxation, VAT solutions, business advisory, and cross-border services.
Our mission is simple: to be the most professional, reliable, and trusted local accounting practice in the UK, helping clients grow with confidence.
Why Choose Wong & Yip Accountants?
-
30+ Years of Experience – trusted by thousands of businesses across the UK and globally.
-
Trilingual Support – English, Native Cantonese, and Native Mandarin-speaking ACCA-qualified accountants
-
Specialists in the Oriental Market – we share your culture, language, and community.
-
Client-Centred Approach – “Clients First” is our philosophy. Every solution is tailored to your unique needs.
-
One-Stop Business Solutions – from UK tax compliance to cross-border e-commerce support.
Industries We Serve
Our clients range from small start-ups to multi-million-pound businesses with turnover between £20,000 and £5,000,000.
We serve a wide variety of industries, including:
-
Takeaways & Restaurants
-
Traditional Chinese Medicine Practitioners
-
Sourcing & Trading Agents
-
Cross-Border E-commerce (Amazon, eBay sellers, Shopify stores)
-
Law Firms & Legal Practices
-
Telecoms & Education Agents
-
Construction & Engineering
-
Printing & IT Services
-
Landlords, Taxi Drivers, Investors, and Translators
We also collaborate closely with law firms, immigration consultants, and financial asset managers, ensuring a comprehensive one-stop service for our clients.
Our Services
At Wong & Yip Accountants, we provide a full range of services, including:
-
Accounting & Bookkeeping
-
UK VAT Solutions & Compliance
-
Corporate Tax & Personal Tax Planning
-
Payroll & PAYE Management
-
Cross-Border E-commerce Solutions
-
Global IP & Trademark Advisory
-
Business Advisory & Management Consulting
Empower Your Global Ambition With Us – we combine technical expertise with cultural understanding to deliver results that help your business grow.
Recognition & Memberships
-
Member & Fellow Member of ACCA (Association of Chartered Certified Accountants, UK)
-
Trusted Tax Advisors for Amazon & eBay Sellers
-
Nominated for E-commerce Agent Awards – recognised for our efficient and diligent support of online sellers.
What Our Clients Say
“Wong & Yip Accountants is the most trustworthy firm. They are highly competent and always put my business interests first. I have complete confidence in them, and I have no hesitation in recommending them to you!”
— Sam Leung, Nougart
“Since moving our business to Wong & Yip Accountants, I’ve been impressed by their professionalism, friendly attitude, efficiency, and the consistently high standard of advice and service.”
— Chris, Wakuwaku Japan
“For nearly 30 years, we have benefited from first-class, bespoke payroll and business advisory services from Wong & Yip Accountants. Their combination of skill, efficiency, and professionalism—while remaining approachable—makes them an integral part of our team. We would have no hesitation in recommending their services.”
— Alex, UKTesla
“Wong & Yip Accountants took the time to truly understand our business from the inside. Their recommendations proved invaluable, transforming the way we work.”
— Kurl, Interpropset
“Wong & Yip Accountants are proactive and supportive in every new business venture, enabling me to make informed commercial decisions with confidence. We wouldn’t be where we are today without them. Highly recommended.”
— Tracy, Woodland International
Leadership
Henry Yip, BA, FCCA, HKICPA
Henry Yip is recognised as one of the UK’s leading experts in non-UK domicile taxation. With a strong entrepreneurial and commercial mindset, he has helped hundreds of clients succeed in their UK and international business ventures.