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自我評估

 

英國自主報稅

自主報稅

英國居民每個稅務年度如果是1)獲得超過1,000英鎊的收入的自僱人士; 或者 2) 商業合夥企業的合夥人;或者 3) 作為僱員(打工仔)的收入達到或超過100,000英鎊,都要需要在規定的時間內到英國稅務及海關總署HMRC進行自主報稅(Self Assessment)及繳稅。申報內容除了薪金,還有分紅、佣金、物業租金收入等等。透過自主報稅納稅人可計算自己需要繳交的稅項。

 

自主報稅(Self Assessment)方法

一般而言,英國居民可以透過網上或郵寄稅務表格方式完成自主報稅:

經HMRC網上申報

你需要先在英國政府網登記一個政府Gateway帳戶,然後在HMRC開通個人稅務帳戶,進行報稅手續。

經郵遞文件方式申報

你可以到英國政府網頁下載SA100報稅表格,填寫完畢後郵寄到指定地址,要留意的是,郵遞方式申報需要較網上申報截止日期提早3個月完成。

自主報稅(Self Assessment)所須資料

填寫自主報稅表前,你需要準備以下資料或文件:

  1. 個人資料:姓名、地址、國家保險號(NI number)

  2. 收入詳情:公司名稱、稅務年度內工資收入、佣金及小費、股票或銀行定期存款利息、租金、公司利潤等等

  3. 稅務扣減資料:慈善捐款、退休金、專業費用、原材料開支、與工作有關的開支扣減(自僱人士適用)

英國入息稅(Income tax)

英國入息稅以累進制方式計算,入息泛指所有透過工作所得的薪金、報酬、福利、退休金、投資等等,留意所有收入均以全球性計算,即例如你在香港有工作或租金收入,你都要以英鎊為單位一併申報:

在2022年4月6日至2023年4月5日入息

稅率

首£12,570

0%

£12,571 to £50,270

20%

£50,271 to £150,000

40%

£150,000以上

45%

英國資產增值稅(Capital Gain tax)

與香港不同,英國居民出售資產時需要就收益繳交稅項,至於該交多少稅就以納稅人的入息稅階而定。

入息稅階

物業稅率

20%

基本稅階:10%

基本稅階:18%

40%

20%

28%

投資稅率(股票、商業資產等)

英國國民保險 National Insurance(NI)

英國國民保險 National Insurance(NI)是政府其中一款稅收,是極為重要的保險制度,任何人在退休、失業、患病時都可以得到保障,一共分為5類,納稅對象或要求並不一樣,而跟一般入息稅不同的是,NI是以每份工或每個情況作徵收,例如你有兩份受僱工作,你每一份工都需要各為NI納稅,不會一併計算,以下是NI的種類及納稅對象:

NI種類

納稅對象

Class 1

一般僱員

Class 1A/1B

僱主

Class 2

自僱人士(年收入£6725或以上)

Class 3

自願性

Class

自僱人士(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.
  • What are the benefits of finding a professional accountant to handle taxation?
    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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