星期一，當然要講下正經野，就係同大家都關事既自行報稅啦~ 點解咁講? 事緣上一個財政年度已經屬於高息期，唔少人除左玩唔使報稅既ISA之外 (因為收益唔使計稅)，都有好多Cash放係定期存款戶口收息，過左threshold既上限，就要填呢份野申報返利息收入，所以呢個時間去講，就岩哂。
早前筆者曾經有條片講個人入息稅，可以睇返。基本上，跟收入睇自己既利息免稅額。
Income Tax band Personal Savings Allowance £12,571 to £50,270 Basic rate £1,000 £50,271 to £125,140 Higher rate £500 >£125,140 Additional rate £0
===========
咩人需要登記報稅呢? 如果你屬於自僱人士/ 企業合伙人，於上一個稅務年度(2022年4月6日至2023年4月5日) 賺取超過£1000 (未扣除免稅額)，就需要登記報稅。
另外如果有非自僱收入，例如租金收入、海外收入、儲蓄或股息收入、資產增值等都要登記報稅 。如果收入屬於英國受僱人工個種，僱主出糧時已經扣稅，就當然唔使再登記呢個self assessment。
---------------------- 原文節錄如下: You must send a tax return if, in the last tax year (6 April to 5 April), any of the following applied: • you were self-employed as a ‘sole trader’ and earned more than £1,000 (before taking off anything you can claim tax relief on) • you were a partner in a business partnership • you had a total taxable income of more than £100,000 • you had to pay the High Income Child Benefit Charge You may also need to send a tax return if you have any untaxed income, such as: • some COVID-19 grant or support payments • money from renting out a property • tips and commission • income from savings, investments and dividends • foreign income -------------------------
點登記報稅呀? 好似香港個稅務易戶口咁，登記一個government gateway戶口，注意特區護照持有人要有p60個d文件先會開到，否則符合唔到條件申請唔到，就可能要hard copy報稅。 https://www.access.service.gov.uk/login/signin/creds
登記完報稅筆者等左大概兩個星期，就收到Unique Taxpayer Reference既號碼，先可以報。去下面條link。 https://www.gov.uk/log-in-file-self-assessment-tax-return
留意重要報稅時間表：
登記報稅 05 Oct 2023 郵寄報稅 31 Oct 2023 網上報稅 31 Jan 2024
