对于生活在英国尤其是打算长期居住下来的人来说,应该或多或少有听过ISA账户(其英文全名是:Individual Savings Account)。
比较常被提及的比如说是Lifetime ISA,Help To Buy ISA等(虽然Help To Buy ISA已经不再接受新的申请),这些不同名称的项目其实都是”ISA“的一种(中文我们把”它“翻译成:个人储蓄账户)。
对于想要登上买房阶梯的”首购族“来说,也由于英国政府的Help To Buy ISA已经对新的申请者关闭(已经持有该账户的人,仍然可以继续直到2029年11月之前使用它),所以在这方面现在比较常被讨论的,就成了Lifetime ISA了。
→ 于是,一位莎粉根据自己的个人情况,提出了这样一个问题:
这位莎粉和他的伴侣,一直都有在计划买房,为一起买下人生的第一套房做准备。
莎粉说,他和伴侣已经有通过各自的Lifetime ISA存了一些钱。只不过他们没有急著买,要等最近疫情后的房产市场稳定一点再出手。
他们俩过去都没有买过房,名下也都还没有任何房子。不过,莎粉的母亲由于癌症末期,可能会在未来的18个月内去世。
莎粉问说,如果他母亲去世的话,名下的那套房子将会由他和弟弟继承。
由于莎粉现在工作和生活的地方都不在那附近,所以未来就算继承了也不会搬进去住,可能会和弟弟商量把房子卖了,或者把自己的股份卖给弟弟,弟弟变成全额持有。
所以莎粉烦恼的是,如果最后他真的继承了母亲房子的话,那么他目前的Lifetime ISA会受到什么影响,就是说他未来还能继续用Lifetime ISA和伴侣一起买房吗?
这样的话,莎粉还能被当做”首次购房“(First-time buyer)吗?或者,这会不会影响到他的伴侣使用Lifetime ISA呢?
→ 什么是Lifetime ISA?
在回答莎粉的问题之前,我们需要先简单介绍一下这个”终身ISA“是什么。
Lifetime ISA,是属于”长期免税“的储蓄账户。
这是早在2017年,英国政府与金融机构合作,开展这一项储蓄计划,意欲帮助更多年轻人实现买房梦以及为其晚年养老做好储备。
也就是说,Lifetime ISA一般是用作一种”节税手段“来购买第一套住房,或者说给退休的时候多攒一些钱用的。
Lifetime ISA可持有现金、股票和符合条件的股份投资,或两者组合。用户可储存资产的同时获得政府给予的相应奖金。
与其他ISA一样,用户(持有人)一般不需要为Lifetime ISA赚到的奖金或投资的任何利息、收入或资本收益缴税。
并且,对于Lifetime ISA的用户,政府一般会给额外25%的”免税资助“(也可以称之为”奖金“)——比如说您一年投800镑,政府会另加25%也就是200镑,这样的话您总共就有1,000镑。
→ 有了以上概念后,我们继续回到莎粉的提问
首先,如果莎粉是在继承了母亲一半房产后,才去买房的话,那么莎粉还是可以拿出Lifetime ISA里的储蓄,使用该笔钱买房。
只不过,这样的话,由于莎粉不能再被当作”首次购房“(First-time buyer),所以莎粉届时将需要把(原本政府会多加的)25%”奖金“还给政府,也就是需要先支付这25%的”撤回费用“(Withdrawal Charge)才能够把里面的钱拿出来用。
不过,往好处看,虽然莎粉要和伴侣一起买房,但莎粉的情况并不影响伴侣使用Lifetime ISA。
就是说,对于伴侣来说,除了可以继续拿出Lifetime ISA里面的钱买房,而且还是可以继续享有政府25%的额外奖金(这一点并不会因为莎粉无法获得”奖金“了,就连带影响到共同买房的伴侣)。
→ 那要怎么样,莎粉的25%奖金才能不受影响呢?
很简单,如果莎粉还是想要继续受益于政府的25%额外奖金,那么莎粉就需要把握在自己还是”首购者“(First-time buyer)的时候就先买房。
从莎粉描述的情况来看,也就是需要在继承母亲的房产前,就和伴侣先以”首购者“的名义把房买了。
值得一提的是,如果莎粉能和伴侣把握在”还是首购者“的时候就买房,那么他们在买房的时候,还能享有First-time buyer的印花税优惠。也就是购买500,000英镑以下房产的”首购者优惠“(前300,000镑为0%,后200,000镑为5%印花税的优惠)。
这是因为,对于”共同买房“的人(如莎粉和他的伴侣)来说,如果只有其中一方符合”首购者“是无法享有”首购者印花税优惠“,只有双方(或多方)都属于”首购者“的情况下,才能适用。
→ 有关Lifetime ISA,还有哪些需要知道的?
想要开设Lifetime ISA账户,当事人必须符合以下条件:
年满18岁但未满40岁(您已经拥有房产也可开户);
居住在英国(持有T2/技术工签或伴侣等长期居住签证的居民也是有资格办理的);
王室成员(如外交官或公务员);
王室成员的配偶或民事伴侣。
(注:不同的Lifetime ISA提供方可能会有不同的要求,在开户前请仔细查询。)
→ 如何储蓄金额和收获奖金?
正如上文所说,您可在Lifetime ISA中持有现金或股票,也可两者兼得。不过,Lifetime ISA有年度限额和年龄限制,用户每年最多只可存入4,000镑。
当您年满50岁时,将不能再向您的Lifetime ISA账户存钱,或者获得任何(政府)奖金。但是,您的账户可以保持开放,您的储蓄仍将获得(银行)利息或投资回报。
此外,您必须要在40岁之前向Lifetime ISA账户储存第一笔款项。
在您储蓄资金的同时,政府给予的”奖金“通常是您所支付(或者说”存入“的)25%的价值。如果您每年的储蓄最多4,000英镑,那么,最高奖金则为每年1,000英镑。
→ 如何提取资金?
如果账户持有人处于以下情况,就可以从Lifetime ISA中提取资金:
购买当事人的第一套住房;
已满60岁或以上;
身患绝症,寿命不足12个月。
如果当事人因任何其他原因(提早)提取现金或资产(也称为”未经授权“的提取),当事人将支付25%的提取费用(也就是前述莎粉例子提到的”撤回费用“)。这个”25%“也可以被理解成罚金,是根据账户里储存的”总数”来算的。
丽莎文末提醒:
从买房的角度上,如果您想通过Lifetime ISA来购买房产(其实就这点上如果是通过Help To Buy ISA买房也是一样),都需要房产律师来帮助您申请“奖金”或者将资金转移,银行(ISA供应方)需要将钱转给您的律师,而不是您本人。
因此,一旦您决定使用Lifetime ISA的资金来购房,请联系一名房产律师,并向他们提供:
您想提取的金额;
Lifetime ISA的详细信息,包括姓名、地址和邮政编码;
提款的账户号码;
首次购房者证明;
住宅物业的详细地址和购买价格;
证明提款只用于支付该房产的购买价格;
证明之前没有申请或已经申请与购买任何房产有关的政府奖金,如Help to buy ISA的政府奖金;
卖方房产经纪人的姓名和地址;
证明首次购买住宅的所有免费提款条件都已满足,如果购买的土地上有尚未可居住的住宅,则将在什么时候进行;
确保所提供的信息是真实和完整的。
值得一提的是,即便您的购买最终不幸失败,请不要担心。在这种情况下,这笔资金将继续回到您的ISA账户中,这不会影响您的年度缴费。
最后,在提到Individual Savings Account(也就是ISA上),丽莎税务也有一些重点提示想提供莎粉们参考:
ISA账户目前有四种形式:1)Cash ISA(现金账户——Help To Buy ISA实际上就是一种现金ISA);2)Stocks and Shares ISA(股票账户);3)Innovative Finance ISA(创新金融工具账户);以及4)Lifetime ISA
2021-2022税年的年度ISA免税总额度是20,000镑;Lifetime ISA的额度则为4,000镑
多数银行,股票经纪,众筹公司以及符合条件的金融信贷机构,都有开立ISA的服务
将个人收入“按照规定”存入ISA账户,该账户产生的利息收入/投资收益等无须缴纳额外税收
一般只有英国纳税居民才可以开立ISA账户。不同的ISA账户类型有不一样的要求
如果本人有进行税收申报,ISA相关收入/收益一般无需披露
如开立ISA账户后离开英国,成为非英国居民,账户持有人一般不能继续往ISA账户投资,但以往“已投入”资金一般仍可获得税收减免。账户持有人返回英国之后,可以继续追加投资
ISA持有人过世后,ISA账户内的投资,将会做为遗产的一部分,受到遗产税IHT的规制
今天的文章就到这边,如果您对于文章内容,或者其他英国法律方面,有任何疑问,都可以进一步咨询丽莎律师行。
任何英国税务方面的问题,也欢迎联系咨询丽莎会计行。
觉得丽莎的文章不错?请不要吝于点赞和转发!您的支持是丽莎继续前进的动力,我们将尽力为莎粉们提供最新最全的实用信息。
> 📱 丽莎的“掌上律师”服务 📱 <
如果莎粉们对于丽莎的“掌上律师”服务有任何疑问,或者想要了解如何使用丽莎APP,莎粉们可点击这里 ↓
丽莎以简易图表,一步一步带您使用丽莎律师行的专属APP。
您和我们只有一键之隔。委托我们,您完全可以更加省时省力。对于住得远的莎粉,您更可以省下车费和舟车劳顿。丽莎只想为您做得更好。您说,我们做!委托丽莎,从来没有如此简单过!
如果莎粉们对于丽莎的“掌上律师”服务有任何疑问,或者有其他法律问题,都可以直接联系丽莎律师行(www.lisaslaw.co.uk),或者通过我们旗下官网和《丽莎知道》微信公众号(UK-LISA),官方微博(www.weibo.com/lisaslaw)咨询丽莎。
丽莎律师行联络邮箱:info@lisaslaw.co.uk
联络电话:020 7928 0276
联络微信号:lisaslaw003
《丽莎知道》官方微博:www.weibo.com/lisaslaw;手机版:www.weibo.cn/lisaslaw
扫一扫,《丽莎知道》微信公众号:
Explore the ranked best online casinos of 2025. Compare bonuses, game selections, and trustworthiness of top platforms for secure and rewarding gameplayBonus offer.
Explore the ranked best online casinos of 2025. Compare bonuses, game selections, and trustworthiness of top platforms for secure and rewarding gameplaycasino slot machine.
The flaming Triple Eight symbol is WILD and when 3 or more appear on the reels, they will trigger a WILD RESPIN! This symbol substitutes for all symbols! WILD RESPINS can be retriggered during a RESPIN, up to 5 consecutive times for blazing hot wins! The feature is disabled if the Buy Bonus feature is active. TRIPLE LUCKY 8’s™ boasts frequent WILD RESPINS, which are triggered by 3 or more of the flaming Triple 8 WILD symbol across the reels. This special symbol substitutes for all symbols. WILD RESPINS can be retriggered during a RESPIN, so you can win up to 5 consecutive WILD RESPINS, massively increasing your chances for winning big! The number in the title is an easy one – it relates to the number of balls counted in each game. The grids for dabbing off your numbers vary in size with each game type, and the winning combinations and lines differ with each too. A full house still means big prizes in each though!
https://jumpingjackstrampolinepark.com/peak-hour-bonuses-and-how-they-work-in-rocket-gambling-games/
rumushitung forum question juraganslot88-%e2%9c%94%ef%b8%8f-situs-slot-deposit-gopay-terpercaya-%e2%9c%94%ef%b8%8f-amanah-%e2%9c%94%ef%b8%8f-no-1 situs slot cakra777 juga sudah sangat terkenal sebagai agen situs slot gacor yang setiap hari memberi kemenangan yang sangat besar kepada setiap player aktif yang memainkan situs slot online cakra777 ini dengan provider nuke gaming slot gacor terpercaya Di tahun 2025, DEWAGACOR77 adalah pilihan terbaik untuk kamu yang ingin menikmati judi slot gacor dengan peluang kemenangan besar. Dengan koleksi game dari PG Soft Slot, keamanan terjamin, dan berbagai promosi menarik, bermain di platform ini jadi pengalaman yang seru dan menguntungkan. Di dunia judi online yang makin kompetitif, DEWAGACOR77 jadi pilihan nomor satu bagi banyak pemain. Kenapa? Yuk, simak alasan kenapa platform ini begitu spesial:
Diverse Gaming Options: From color prediction and lottery games to slots and live casino games, Win101 offers a wide variety of entertainment. Bonuses and Promotions. Sign up on Tashan Win101 Game today and enjoy a world of fun, strategy, and big wins! SKM Games is the best color prediction gaming website in India. It offers many games including WinGo, Aviator, Slots, and much more. offering secure login, easy app access, and real money rewards. SKM Games is an online gaming platform with a variety of exciting money-making games. By playing on SKM Games , you can win You can claim your referral bonus on Lucknow Games using the code “310389” and enjoy the added benefits it provides. This process not only rewards you for joining the platform but also enhances your overall gaming experience by giving you extra resources to explore what Lucknow Games has to offer. Remember, the most rewarding gaming experience is one that’s approached with both strategy and responsibility.
https://blacksocially.com/odorfiltio1986
Color trading apps’ main feature is that they provide users with hints that help them guess the right ones but still, these apps are a combined game of luck and skills, To win a potentially good amount users need to identify and guess the colors of the next sequence correctly. The apps boast different levels of play and bonuses for winning rounds which makes the game popular among beginners and regular players. You have the option to either continue playing or terminate the gaming session after each round. While the Aviator game does provide gamers seeking excitement with fast-paced and potentially high-return action, it’s important to take breaks. You have the option to either continue playing or terminate the gaming session after each round. While the Aviator game does provide gamers seeking excitement with fast-paced and potentially high-return action, it’s important to take breaks.
1win guess este o pagină web globală de pariuri, în consecință, este mult o actualizare actualizată include sporturi din toate disciplinele populare. Pentru jucătorii indieni, Cricket, dar puteți paria și pe alte sporturi, fotbal, Baschet, Hochei, Tenis, tenis de masa, Biatlon, Badminup până în prezent, Moupdatedrsport, Handbal, si multe in plus. Autentifica-te cu: Economiile țărilor au suferit schimbări majore de la sosirea cazinourilor din diferite țări, precum și Pin-Up Casino. În plus, jocurile de sloturi progresive oferă jackpot-uri care cresc pe măsură ce jucătorii pariază. Jucătorii vor putea să se bucure de jocurile lor preferate de Blackjack de oriunde și oricând, merită să vorbim despre potențialul bonus al slotului.
https://new.infovention.com/review-lucky-jet-la-1win-%e2%80%95-cashback-si-alte-detalii-importante-pentru-jucatorii-din-moldova/
În aplicația 1Win, moldovenii se pot bucura de diverse tipuri de poker: Texas Hold’em, Omaha și Stud Poker. Aceste jocuri permit nu doar testarea măiestriei strategice, ci și posibilitatea de a concura cu jucători din întreaga lume. În același timp, se poate simți atmosfera unui cazinou real. Norocos Jet 1Win are o interfață de utilizator diferită față de alte jocuri de blocare, cum ar fi Aviator, dar liniile directoare sunt similare. În loc de avion, se folosește Lucky JET, cu rucsacul său, iar cota maximă a jocului este de 200. Înainte de a face prima depunere, este recomandat să analizezi cu atenție termenii fiecărui cod promoțional. Unele bonusuri pot părea atractive la prima vedere, dar pot fi legate de cerințe de rulaj ridicate sau restricții pe jocuri. Verificarea atentă îți permite să păstrezi un lucky jet echilibru între joc responsabil și maximizarea beneficiilor. Dacă folosești versiunea mobilă, multe dintre aceste platforme oferă acces rapid la promoții direct din aplicația lucky jet game apk, care poate fi descărcată de pe site-ul nostru. Prin urmare, informarea prealabilă este cheia pentru a începe jocul în condiții favorabile și cu acces la cele mai bune oferte.