What is the definition of 非英國稅務居民? 1. Suppose I am a housewife without a paid job and have not paid any income tax in uk, then am I tax free for all my oversea investments even after the first 4 years? I am in uk on a spouse visa. My husband do pay income tax in uk. 2. As 1. above, but I bought a house in uk under my sole name, paid the stamp duty. This is the only house my family has. Am I a 非英國稅務居民? I am not a BNOer but came to uk with my family in 2016. Thanks for explaining.
@SmallFishBa
6 ай бұрын
I am not a tax or financial adviser. The following is purely my personal understanding, not professional advice 👇 Hi Tom Tom. Whether you are a UK Tax Resident depends on the days you spend in the UK in a tax year and the ties you have to the UK. Technically, whether you have income is irrelevant. The Statutory Residence Test (SRT) notes shall give you a good idea of how to determine your resident status. There are many test, but if you spend 183 days or more in the UK in the tax year, you will surely be UK resident for that tax year.
Hi Helen。唔係好清楚你所講"計算"係指咩。如果係指嗰4年,4年係指成為稅務居民年期。同有無收入或需唔需要交稅無關。主要係睇你留喺英國多少日及你同英國嘅連繫 www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3
@Dobame
6 ай бұрын
同我前兩日睇完官網嘅理解一樣
@SmallFishBa
6 ай бұрын
謝謝. 多一個人同我理解一樣😀
@cheungsze2289
6 ай бұрын
Clear and comprehensive, you deserve my 👍 😊
@SmallFishBa
6 ай бұрын
Thank you. Cheung Sze
@hoiyicheung8790
6 ай бұрын
如果July 2022黎UK, 應該係2022-2023成為税務屋民 咁2026Mar 賣佐香港層岀租樓 ,咁係唔係不用交capital gain tax?
@SmallFishBa
6 ай бұрын
本人並非稅務或財務專家,以下純粹我個人理解,非專業意見 👇 Hi Hoi Yi. 理論上係。但依家措施剛宣報,又要到2025稅年先實施。再加上來年政府好大機會換派。現屆政府定下的政策會否將來被修改亦存在變數。
本人並非稅務或財務專家,以下純粹我個人理解,非專業意見 👇 Hi Suki. 如果已經10年或以上唔係 UK tax resident,再返英國係可以用4年新制 "Individuals who on 6 April 2025 have been tax resident in the UK for less than 4 years (after 10 years of non-UK tax residence) will be able to use this new regime for any tax year of UK residence in the remainder of those 4 years."
本人並非稅務或財務專家,以下純粹我個人理解,非專業意見 👇' 你好, Emily。香港公司嘅退休金唔需要, 因為香港同英國有雙重課稅寛免。如果係英國公司嘅退休金就要。 但在香港自己買嘅年金包唔包括在內我就唔係好肯定。 "Pensions and other similar remuneration (including a lump sum payment) arising in a Contracting Party and paid to a resident of the other Contracting Party in consideration of past employment or self-employment and social security pensions shall be taxable only in the first-mentioned Party. "
May I have your opinion? I began my first tax year in UK in 2023-2024. If I transfer an insurance policy from Hong Kong that includes guaranteed cash, dividends, and interest after the new residence-based regime commenced, would this insurance be considered under the new policy? Since it has generated interest and dividends, I’m interested in knowing if I can use this policy to transfer funds to the UK.
本人並非稅務或財務專家,以下純粹我個人理解,非專業意見 👇 Hi Waffle Cat。 1. 可以 2. 呢個唔難理解。因為budget 啱啱先出, 好多嘢都未講清楚。而且如果只係聽 Jeremy Hunt 口講或者只係睇 policy Summary 係唔會寫到咁詳細。但係 7 March 的 technical note 入面有以下一句可作參考: "If an individual chooses to be taxed under the new 4-year FIG regime, they will lose entitlement to personal allowances and the capital gains tax annual exempt amount." www.gov.uk/government/publications/changes-to-the-taxation-of-non-uk-domiciled-individuals/technical-note-changes-to-the-taxation-of-non-uk-domiciled-individuals
@ssk3731
6 ай бұрын
@SmallFishBa 請問在此情況下(i.e. 失去personal allowance), 如我在英國沒有工作,只有銀行/股票利息,即使利息只有£10,我是否要報稅繳稅? Personal allowance包不包括interest and dividends?
@SmallFishBa
6 ай бұрын
@@ssk3731 本人並非稅務或財務專家,以下純粹我個人理解,非專業意見 👇 Hi ss k. 首先報稅應識係一定要,因為要用到新制我相信係要喺 self assessment 內填寫。至於£10利息需唔需要交稅,呢一刻我唔係100%肯定。因為 technical note 只係寫用新制會無咗 personal allowance同 CGT Annual Exemption。但無話會無咗 Personal Savings Allowance及 Savings Starting Rate。這兩樣都對存款利息需唔需要交稅有影響。
@angelalau3841
6 ай бұрын
我反而想知道入籍後,如果唔响英國住,不是常住居民,真係要交稅比英國?
@richardlinks558
6 ай бұрын
不在英國居住就唔係稅務居民,就唔需要交
@SmallFishBa
6 ай бұрын
本人並非稅務或財務專家,以下純粹我個人理解,非專業意見 👇 Hi Angela。如果唔喺英國居住,理論上唔會係英國稅務居民。唔需要交英國稅。但要留意,如果喺作為Non UK Resident嘅時候賣出資產, 雖然當時唔需要交CGT,但如果離開英國未夠5年內便回英國成為稅務居民, 有機會會被追收返CGT。 呢個係 Temporary non-residents 嘅例. 用嚟防止啲人靠離開英國一年賣海外資產就免交CGT。 www.gov.uk/government/publications/temporary-non-residents-and-capital-gains-tax-hs278-self-assessment-helpsheet/hs278-temporary-non-residents-and-capital-gains-tax-2021
Not really good for Uk residents as all assets would be subject to CGT, income tax and IHT after the holiday is over. Anyway, better consult tax advisers.
@andyhung4763
6 ай бұрын
想請問取回MPF的錢,需要交稅嗎?
@Hi6056h
6 ай бұрын
唔駛
@SmallFishBa
6 ай бұрын
本人並非稅務或財務專家,以下純粹我個人理解,非專業意見 👇 Hi Andy, MPF攞錢出嚟唔需要交英國稅。因為英國同香港有簽DTA。 community.hmrc.gov.uk/customerforums/pt/2f415a95-da39-eb11-8fed-00155d975291
以我理解,有幾多年可以享用“新制“,要視乎你幾時成為英國稅務居民,而唔係由2025開始連續四年選用“新制“。 下面呢個例子由 www.gov.uk/government/publications/changes-to-the-taxation-of-non-uk-domiciled-individuals/technical-note-changes-to-the-taxation-of-non-uk-domiciled-individuals Individuals who on 6 April 2025 have been tax resident in the UK for less than 4 years (after a period of 10 years non-UK tax residence) will be able to use this new regime for any tax year of UK residence in the remainder of those 4 years. For example, an individual who became resident in the UK in 2022-23, after a 10-year period of non-residence, will have been resident in the UK for up to three tax years on 6 April 2025. They will be able to claim under the new 4-year FIG regime for 2025-26 because this is their fourth year following a period of 10 years non-UK tax residence. 假設有個人2022/23成為tax residence: 2022/23 1st yr tax residence 2023/24 2nd yr tax residence 2024/25 3rd yr tax residence 2025/26 4th yr tax residence (因為2025稅年先開始行新制,呢個稅年等如可以Claim新制的最後一年) 小魚爸都係呢種情況 (雖然佢好似2021/22已經係tax residence🥲),所以我都希望 @小魚爸 可以抽時間講講 “人已經在UK,但仲打香港工作為主要收入“ 呢個情況既人😌
@gaajatzang2356
6 ай бұрын
以我理解,有幾多年可以享用“新制“,要視乎你幾時成為英國稅務居民,而唔係由2025開始連續四年選用“新制“。 下面呢個例子由 www.gov.uk/government/publications/changes-to-the-taxation-of-non-uk-domiciled-individuals/technical-note-changes-to-the-taxation-of-non-uk-domiciled-individuals Individuals who on 6 April 2025 have been tax resident in the UK for less than 4 years (after a period of 10 years non-UK tax residence) will be able to use this new regime for any tax year of UK residence in the remainder of those 4 years. For example, an individual who became resident in the UK in 2022-23, after a 10-year period of non-residence, will have been resident in the UK for up to three tax years on 6 April 2025. They will be able to claim under the new 4-year FIG regime for 2025-26 because this is their fourth year following a period of 10 years non-UK tax residence. 假設有個人2022/23成為tax residence: 2022/23 1st yr tax residence 2023/24 2nd yr tax residence 2024/25 3rd yr tax residence 2025/26 4th yr tax residence (因為2025稅年先開始行新制,呢個稅年等如可以Claim新制的最後一年) 好似小魚爸都係呢種情況 (雖然佢2021/22已經係tax residence🥲),所以我都希望@小魚爸可以抽時間講講 “人已經在UK,但仲打香港工作為主要收入“ 呢個情況既人😌
@gaajatzang2356
6 ай бұрын
以我理解,有幾多年可以享用“新制“,要視乎你幾時成為英國稅務居民,而唔係由2025開始連續四年選用“新制“。 下面呢個例子由 www.gov.uk/government/publications/changes-to-the-taxation-of-non-uk-domiciled-individuals/technical-note-changes-to-the-taxation-of-non-uk-domiciled-individuals Individuals who on 6 April 2025 have been tax resident in the UK for less than 4 years (after a period of 10 years non-UK tax residence) will be able to use this new regime for any tax year of UK residence in the remainder of those 4 years. For example, an individual who became resident in the UK in 2022-23, after a 10-year period of non-residence, will have been resident in the UK for up to three tax years on 6 April 2025. They will be able to claim under the new 4-year FIG regime for 2025-26 because this is their fourth year following a period of 10 years non-UK tax residence. 假設有個人2022/23成為tax residence: 2022/23 1st yr tax residence 2023/24 2nd yr tax residence 2024/25 3rd yr tax residence 2025/26 4th yr tax residence (因為2025稅年先開始行新制,呢個稅年等如可以Claim新制的最後一年) 好似小魚爸都係呢種情況 (雖然佢2021/22已經係tax residence🥲),所以我都希望@小魚爸可以抽時間講講 “人已經在UK,但仲打香港工作為主要收入“ 呢個情況既人😌
@@SmallFishBa I think Labour won't amend it too much because cancelling remittence basis is their policy that was adopted by Jeremy Hunt. The worst scenario is that they cancel or decrease the four year grace period.
@Hi6056h
6 ай бұрын
@@BillWong咁都死喇😅就係驚佢突然減真係失晒預算
@BillWong
6 ай бұрын
@@Hi6056h 用得remittence basis,不用我地擔心,他們已有稅務顧問幫他。
@Hi6056h
6 ай бұрын
@@BillWong我係concern 緊未黎既人😅
@hugokwok1894
6 ай бұрын
capital gain rebasing果到唔係好明。。。。。 如果有香港物業但一值掉空,擺係市場上賣,賣極都賣唔到,最後2025月4月7日終於賣左,個業主又係2021年來左英國後又冇申請過RB, 咁樣係唔係用唔到rebasing?"Transitional rules will apply for individuals who have claimed the remittance basis" d 英文個個字都識,一齊睇就亂晒
Пікірлер: 256