Coins Finance

我們為香港客戶提供稅務諮詢時，其中最常被問及的是「英國有冇婚姻同子女免稅額？」。

英國並沒有子女免稅額，而婚姻免稅額跟香港亦大有不同。在英國，如果夫婦或民事伴侶（Civil Partner)的其中一方收入低於個人免稅額 £12,570時，便可將10%的免稅額（£1,260）轉給其配偶，計算方法可參考以下例子：

你的收入為£11,500，因低於個人免稅額，你不用缴交任何稅款。你的配偶收入為£20,000，需缴交（£20,000-£12,570=£7,430 x 20% ) = £1,486 的入息稅。

當你申請婚姻免稅額，你可將£1,260的免稅額轉給你的配偶，而你的個人免稅額會變為（£12,570-£1,260=£11,310），你需缴交（£11,500-£11,310=£190 x 20%) = £38的入息稅。而你的伴侶則需缴交（£20,000-£13,830=£6,170 x 20%) = £1,234 的入息稅。

在申請婚姻免稅額後，二人合共需缴交的稅款為£1,272，比之前少£214。

若之前沒有申請婚姻免稅額的朋友，你可向HMRC追溯你多交的稅款。詳情可參閱HMRC網站：https://www.gov.uk/marriage-allowance

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Coins Finance 服務：
個人稅務規劃｜代辦報稅及退稅｜公司成立和註冊｜會計記帳服務
Email: [email protected]

如果你在2022年4月6日至2023年4月5日期於英國逗留超過183日，而又符合以下任何一種情況，記住要自行報稅喇！

1️⃣ 自僱人士並收入多於£1,000
2️⃣ 有租金收入的業主
3️⃣ 公司董事或合伙人
4️⃣ 有海外收入的人士，如資產增值或股票盈利等
5️⃣ 收入多於£100,000

你可以透過以下網站查詢自己是否需要報稅：https://www.gov.uk/check-if-you-need-tax-return

若你是第一年自行報稅，就要係2023年10月5日前到HMRC登記。登記後你會收到HMRC寄給你的Unique Taxpayer Reference (UTR)，之後就可以網上報稅！而報稅的截止日期為10月31日（郵寄）及2024年1月31日（網上）。

如有任何報稅方面疑問，歡迎向我們查詢。

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Coins Finance 服務：
個人稅務規劃｜代辦報稅及退稅｜公司成立和註冊｜會計記帳服務
Email: [email protected]

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在Pandemic過後，Remote Working變得愈來愈普及，不少香港朋友在移民英國的同時，亦會繼續為香港公司工作。你可能會疑惑自己究竟要交英國稅還是香港税? 首先，當你在稅務年度期間於英國居住超過183日，你便需要繳交英國稅。

而報稅的方法要視乎你與該公司的關係。如果你計劃在英國以自僱人士的身份工作，你需要在HMRC註冊成為Sole Trader，並透過Self-Assessment 進行報稅。需要注意的是，英國對自僱的定義有既定的準則，並不是個人的自由選擇，若你不清楚自己是否自僱人士，可參考HMRC的指引： https://www.gov.uk/working-for-yourself

如果你是以僱員身份為該公司工作，而該公司在英國沒有設立分部，你則需要以非自僱身份(non self-employed) 進行Self-Assessment 報稅。另一個選擇是設立一家私人有限公司，但這比成為Sole Trader 更複雜，你需要準備齊全的公司財務紀錄和用於商業稅的公司報稅表格。詳情可參考：https://www.gov.uk/prepare-file-annual-accounts-for-limited-company

以上只概括一般情況，若你對自己的情況有疑問，請參閱HMRC的指引或向我們的會計師查詢。

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Coins Finance 服務：
個人稅務規劃｜代辦報稅及退稅｜公司成立和註冊｜會計記帳服務
Email: [email protected]

#英國稅務 #英國稅務顧問 #移民英國 #移民英國準備

認識英國物業稅

當您在英國購買物業時，不論是自住或投資，有幾種關於英國物業的稅項你需要了解清楚：：

1️⃣土地印花稅 (Stamp Duty Land Tax)：
跟香港一樣，每當您在英國購買物業時都需支付土地印花稅。這種稅款的金額通常取決於以下幾點：
▶️物業價值
▶️是否全球首次置業
▶️是否擁有其他物業
▶️是否英國居民
值得注意的是若在保留主要住所的同時購買另一間物業，則需要支付額外3％的印花稅。然而，如果在三年內出售原有物業則可向HMRC申請那額外3％的印花稅退款。

2️⃣ 個人入息稅 (Income Tax):
若您將在英國擁有的物業出租，所賺取的租金利潤便需要繳納稅款。如有任何開銷用於出租的物業上（例如代理費和管理費，及一般物業維修等），您可在計算租金利潤時扣除這些費用 (allowable expenses)。需要注意的是將物業升級的裝修費用是不可以當作allowable expenses。另外購買投資物業所產生的融資成本（如按揭貸款的利息等）亦不可計算為allowable expenses，但可享有按揭貸款利息的20%稅務減免。若以公司名義持有投資物業則可全數扣減利息支出為allowable expenses。

3️⃣資本增值稅 (Capital Gain Tax)：
這是在出售非自住物業時所支付的稅款，這種稅款的金額通常為增值利潤的18% 至 28%，取決於所獲利潤、賣家的稅務級別及可減免資格。當售賣主要住所而面積不超過5000平方米，不擁有其他物業及未曾出租物業的情況下，便可以獲得資本增值稅的豁免資格。

4️⃣ 遺產稅（Inheritance Tax)：
遺產稅是根據逝世人士的遺產價值而支付的稅金，包括他們擁有的任何物業。若逝世人士將房屋轉讓給其丈夫、妻子或同居伴侶，這樣並不需要繳納遺產稅。如物業市值低於£325,000，也不需要繳納遺產稅。

5️⃣巿政稅（Council Tax）：
巿政稅用於地方政府支付其提供的服務，包括維護道路和街燈、提供街道清潔和垃圾收集等服務，是由物業佔有者支付給當地政府的稅金，支付的稅金金額取決於物業的價值和居住人數。

‼️這些稅項的規則和稅率可能隨時間而變化，也可能因您的具體情況而異。因此，如果您對自己的稅務狀況不確定，歡迎向我們查詢。

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Coins Finance 服務：
個人稅務規劃｜代辦報稅及退稅｜公司成立和註冊｜會計記帳服務
Email: [email protected]

#英國稅務 #英國稅務顧問 #英國物業投資 #移民英國 #移民英國準備

Knowing UK tax policy is important for every individual, especially for immigrants. A reliable accountant will tell you the best way for your business. Talk to Dr. Rasol now.

認識英國稅務對每個人都重要，但對移民人士來說更為重要。一個可靠的會計師能幫助你的業務。歡迎與Dr Rasol商談。

認識稅務術語
Domicile

Domicile 一詞指「永久居籍」，一般而言，由於移英的香港人在香港有居留權，所以是可選擇其永久居籍是在英國或是香港。若在香港仍有收入，在報稅時，可選擇為“non-domiciled”(即英國非永久居籍)，其在港收入在以下情況下可不用報稅及被英國政府徵收稅項 :

(1) 稅務年度其海外收入少於 £2,000
(2) 有關收入並沒有帶入英國，如經銀行轉賬到英國銀行戶口

若收入超過£2,000則需要報稅，在一些情況下，繳稅後可提出申索，或只是部份匯入英國收入徵收稅收。

由2017年4月6日開始，若是在英國出生，或在過去20個稅務年度中有15年亦是英國稅務人士，HMRC亦會視這些“non-domiciled”居民為“domiciled”居民看待 (即 “deemed domicile” 具有英國居籍)。

由於每個人情況不同，建議可聯絡HMRC或向稅務專家尋求協助。

參考資料: https://www.gov.uk/tax-foreign-income/non-domiciled-residents

Learn More About Tax Terminology
Domicile

Domicile refers to the “permanent home”. Generally speaking, Hong Kongers moving to the UK have their right of abode in Hong Kong, and therefore you can decide whether your permanent home is in the UK or Hong Kong. If you still receives income from Hong Kong, you can choose to be non-domiciled (i.e. UK is not treated as a permanent home”) while filing tax assessment.

You do not need to do anything or pay UK tax on your foreign income or gains if both the following apply:

(1) they’re less than £2,000 in the tax year
(2) you do not bring them into the UK, for example by transferring them to a UK bank account

If your income is £2,000 or more, you must report foreign income. For some cases, you can claim back the tax you paid or pay the tax on the income you remit into the UK only.

With effect from 6 April 2017, if you were born in the UK or being a taxpayer for at least 15 of the previous 20 tax years in the UK, HMRC will treat those individuals who are not UK domiciled as if they are domiciled in the UK for income tax and capital gains tax purposes (i.e. “deemed domicile”).

As every individual has his or her own case, you are advised to contact HMRC or tax adviser for professional help.

Reference: https://www.gov.uk/tax-foreign-income/non-domiciled-residents

你需要報稅嗎?
香港報稅的日子到臨，至於英國21-22稅務年度 (即2021年4月6日至2022年4月5日)報稅期限，分別為郵寄報稅22年10月31日或電子報稅23年1月31日。不過，建議報稅程序越早做越好，因報稅期限亦同為繳稅期限。

一般而言，若你在上述課稅年度居於英國居住多於183天，那就是英國居民身份，並需要報稅及繳稅 (如適用)。英國大部份國民只有一份職業，獲得薪金已扣稅，若無其他收入，通常也不用自行報稅。不過，作為新來英國的香港人，同一個課稅年度，有需要申報海外收入、投資資產增值等等。不同情況下，需要填寫不同報稅表。

有用連結:
查看是否需要報稅
https://www.gov.uk/check-if-you-need-tax-return
各項報稅表
https://www.gov.uk/self-assessment-tax-return-forms

若有任何報稅方面疑問，歡迎留言問問Dr. Rasol。

Do you need to file a tax return?
It’s time for filing a tax return in Hong Kong. So, what about in UK? For UK, the deadline for sending a self-assessment tax return for the tax year of 2021-22 (i.e. 6th April, 2021 to 5th April, 2022) will be 31st October, 2022 (by mail) or 31st January, 2023 (through online form). However, you are advised to submit it as early as possible as both deadlines for filing tax return and paying the tax are actually the same.

In general, if you reside in UK for more than 183 days during the above said tax year period, you are considered as a resident of UK and thus need to file tax returns and pay tax (if applicable). For the majority of UK citizens, they don’t need to file tax returns by themselves as the tax has been automatically deducted from their single source of salary. However, as a newcomer from Hong Kong, you may need to declare your income outside UK, capital gains from investment and so on. Under different circumstances, one needs to use different self-assessment tax return forms.

Useful Links:
Check if you need tax return
https://www.gov.uk/check-if-you-need-tax-return
Self-assessment tax return forms
https://www.gov.uk/self-assessment-tax-return-forms

Please leave a comment for Dr. Rasol if you have any questions.

英國財政部賦予企業「額外稅務扣減」(Super-deduction)

由2021年4月1日至2023年3月31日，有限公司投資指定新機器及設備，可申請以下扣除，以減低需要繳交的企業稅。

- 凡投資指定新機器及設備，資本津貼扣除為有關資金130%
- 指定資產首年津貼50% (折扣特惠)

簡單而言，在超級扣除期間，公司每投資1鎊，其稅務減免可高達25p。

「超級扣除」指定新機器及設備包括:
• 電腦儀器及伺服器
• 拖拉機、貨車、小型貨車
• 梯、鑽、起重機
• 辦公室椅及枱
• 電動車充電站
• 製冷機組
• 壓縮機
• 鑄造設備
• 太陽能板

「超級扣除」例子
合資格器材支出: £10,000
扣減: £10,000 x 130% = £13,000
若從應課稅利潤扣除 £13,000 ，可慳稅高達 £2,470 (£13,000 x 19%)

參考資料:https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/967202/Super_deduction_factsheet.pdf

若有任何疑問，可留言或whatsapp Dr. Rasol。

Super-Deduction

HM Treasury offers “super-deduction” to business owners or limited companies
From 1 April 2021 until 31 March 2023, limited companies investing in qualifying new plant and machinery assets will be able to claim the following allowance in order to lower their corporate tax bills:

- a 130% super-deduction capital allowance on qualifying plant and machinery investments
- a 50% first-year allowance for qualifying special rate assets

Under the super-deduction, for every pound a company invests, their taxes are cut by up to 25p

Super-deduction includes the following investment in:
• Computer equipment and servers
• Tractors, lorries, vans
• Ladders, drills, cranes
• Office chairs and desks
• Electric vehicle charge points
• Refrigeration units
• Compressors
• Foundry equipment
• Solar panels

Example of the “super-deduction” in practice:
Spending on qualifying expenditure: £10,000
Deduction: £10,000 x 130% = £13,000
Deduction of £13,000 from taxable profits = save up to £2,470 (£13,000 x 19%)

Reference:https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/967202/Super_deduction_factsheet.pdf

Please leave a comment or whatsapp Dr. Rasol for details.

物業稅務問題 Property Tax

Q: 人在香港，已在英國置業，短租他人六個月才自住，要報税及繳稅嗎?

Dr. Rasol: 需要，且因非英國居民，並無個人減免，租金減去所需繳付的稅務就是盈利。

Q: I bought a property in UK but will stay in Hong Kong for a while. If I rent out the flat for short-term 6 months, do I need to file tax returns and pay the tax?

Dr. Rasol: Yes he needs to submit a tax return. As he is not a resident in the UK then he doesn't have any personal allowance. So he needs to pay tax on the profit from the property. Profit is the rent income minus tax.

#英國稅務問題

Q: 香港跟英國的稅制最大分別在哪?

Dr. Rasol: 相對於香港，英國入息稅收可高達百分之四十五，包括所有在英國以外的收入。英國跟香港不同的，是有資產增值稅及遺產稅，而香港則沒有。

移民人士或投資者需要清楚了解英國稅制，並應考慮如何做好稅務規劃，甚至早於未來到英國。稅務規劃可幫助明白複雜英國稅制，並確保在度身訂造的計劃中，繳交正確的稅項。在某些情況下，小心規劃可令遺產稅及資產增值稅的費用減至零。

Coins Finance 提供個人及公司稅務諮詢服務。我們的目標是在合法情況下，通過現時避稅程序去減少所繳稅項。

Q: What are the main differences in the tax system of Hong Kong and UK?

Dr. Rasol: UK Income Tax rates can be much higher than those in Hong Kong, at up to 45%, including your income outside UK. Also, UK has taxes on Capital Gains and Inheritance which do not exist in Hong Kong.

Immigrants or investors in the UK needs to have a clear understanding of the UK tax system and should consider tax planning even before they come to UK. This will help them to understand the complexities of the UK system and ensure that with customised planning, they pay the right amount of tax. With a careful planning, Inheritance Tax and Capital Gains Tax could be reduced to zero, in specific conditions.

Coins Finance will provide advice on both personal and corporate tax matters.
Our aim is to reduce tax through existing tax avoidance procedures which is completely legal.

Q: 為何香港人需要英國會計師?
Dr. Rasol: 香港奉行簡單稅制，但英國則為全球最複雜稅制之一。在英國，稅務種類繁多，除了入息稅外，亦有資產增值稅、遺產稅、股息稅、增值稅、公司稅、印花稅等等，港人未必完全熟悉細節。一個稱職會計師會指示客戶有關不同限期、報稅及其他規例。

我曾遇到不少人因不清楚規例或不知道最佳處理方法以招致財務損失。個人認為，認識稅務對每個人都重要，但對移民人士來說更為重要。

Q: Why should Hong Kongers have accountant in the UK?

Dr. Rasol: Hong Kong has a very simple tax system while UK has one of the most complex tax systems in the world. In the UK apart from income tax, we have capital gain tax , inheritance tax, dividend tax, value added tax (VAT), corporate tax, stamp duty tax and many other taxes which mainly Hong Kongers are not familiar with them. As a result they need a good tax adviser to guide them about the deadlines and tax filings and other regulations.

I have seen that many people have lost money because they either didn’t know the rules or didn’t have a good advisor to tell them the best handling way. I think knowing tax is important for every individual but it is especially more important for immigrants.

歡迎查詢您最關心的稅務問題，Dr. Rasol將為您解答!

What is the most concerned tax-related issue? Let Dr. Rasol know and he will give you an answer!

#英國稅務問題

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