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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）

  • Why use an accountant to handle tax filing?
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  • How to avoid double taxation in Hong Kong and the UK?
    If You are a UK tax resident And with income from Hong Kong, you may be subject to double taxation. The Double Tax Treaty (Double Tax Treaty) has been signed between the UK and Hong Kong, which allows you to apply for a credit for the UK tax burden on the tax paid in Hong Kong. In the tax return form provided online by HMRC, it may not be 100% To meet the needs of customers, it is safer to hire professional accountants to assist in tax declaration.
  • How will an accountant file your taxes for you?
    We will first understand the customer's financial situation, prepare the corresponding HMRC form for the customer, and fill in the relevant tax information for the customer to ensure that the information is complete and meets the requirements of HMRC, and complete the entire tax procedure in an orderly manner.
  • I just immigrated to the UK, how do I apply for Split Year Treatment?
    For people who have just immigrated to the UK, the problem they often encounter when filing taxes is that they do not know how to declare the Split Year Treatment (Split Year Treatment). This is because you need to fill in the SA109 form to fill in the relevant information, and the relevant forms cannot Choose and fill in the HMRC tax declaration process, so you need to find another SA109 form to fill in. If you have other income, such as dividends in Hong Kong, regular bank or rental income, you need to fill in other forms, because each person's situation is different , it is difficult to generalize which forms to fill in, or which details to pay attention to, etc. If you have any inquiries, please feel free to contact us to follow up for you.
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