
英國公司所得稅
英國公司所得稅
英國公司所得稅
英國公司每年都需要向政府申報公司所得稅(corporation tax),過程中公司需要計算業務利潤,簡單而論就是從你的年度交易報表中,把收入減去支出。但這個並不是公司所得稅的全部,你還有一系列的情況可以獲得稅務減免,經調整後才會是所得稅的最終稅項。我們專業的會計師會替你在確保合規合法的情況下,盡量減少稅務開支。
公司所得稅稅務寬免
1. 資本抵免(Capital Allowances)
假如你公司購入機器、儀器、電腦、汽車等工具作為業務用途,你可以申請從公司利潤中抵免相關的開支,藉此扣稅。在某些情況下,公司有機會可以獲得攤銷抵免(Writing Down Allowance),代表可以在較長的時間裡獲得稅務減免。
2. 年度投資抵免(Annual Investment Allowance,AIA)
如果你的公司符合特定條件,例如是工廠,自設機械設備,並屬固定裝置或改建而成,你可以申請AIA以達到減稅效果,以有效降低公司營運的壓力。
3. 公司所得稅虧損(Corporation Tax Losses)
在計算公司利潤過程中,難免會遇到業務虧損的問題,我們可以按英國規定為你將公司虧損作橫向抵銷或集團抵銷,從而減輕集團的財政壓力。而無論哪一種抵銷都有個別的局限或限制,詳情請聯絡我們,我們會為你公司仔細分析各種情況及減稅的可能性,把稅務壓力盡量降到最低。
4. .研究與發展減免(R&D減免)Research and Development Relief,R&D relief)
如果從事業務與創新科技有關,我們可以為你申請研究與發展減免(R&D減免)以減少稅務支出,值得留意的是就算研究項目未能取得成功,都同樣可以申請稅務減免。
5. 創意產業減免(Creative Sector Relief)
如果你的公司與藝術創作產業有關,例如是電視、電影、遊戲等等,只要符合條件,都可以申請減稅。
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?
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30+ Years of Experience – trusted by thousands of businesses across the UK and globally.
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Trilingual Support – English, Native Cantonese, and Native Mandarin-speaking ACCA-qualified accountants
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Specialists in the Oriental Market – we share your culture, language, and community.
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Client-Centred Approach – “Clients First” is our philosophy. Every solution is tailored to your unique needs.
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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:
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Takeaways & Restaurants
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Traditional Chinese Medicine Practitioners
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Sourcing & Trading Agents
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Cross-Border E-commerce (Amazon, eBay sellers, Shopify stores)
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Law Firms & Legal Practices
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Telecoms & Education Agents
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Construction & Engineering
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Printing & IT Services
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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:
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Accounting & Bookkeeping
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UK VAT Solutions & Compliance
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Corporate Tax & Personal Tax Planning
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Payroll & PAYE Management
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Cross-Border E-commerce Solutions
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Global IP & Trademark Advisory
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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
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Member & Fellow Member of ACCA (Association of Chartered Certified Accountants, UK)
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Trusted Tax Advisors for Amazon & eBay Sellers
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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.