很多莎粉在英国拥有自己的事业,这就少不了会与英国税务海关总署HMRC打交道。在每年四月新财年开始之前,英国税务海关总署HMRC也会或多或少有一些政策变化和动作。
本月初,HMRC发布公告,一些需要在线上进行公司报税的类目和津贴将会受到影响,需要在2022年4月之前进行或等候线上系统更新后申报。
下面,丽莎将为大家了解这些具体的改变和影响:
→ 超级抵扣 和 50%的首年津贴
有些莎粉可能还不太了解什么是超级抵扣(Super-deduction)。
英国政府在2021年春季的预算案中宣布:为了刺激实体经济投资,引入了资本的临时免税额。在2021年4月1日至2023年3月31日期间,公司可以为兴建的新工厂和购置的新机器申请这一津贴。
这一津贴在特定领域和范围内能够获得最高130%的首年税务津贴。虽然看起来130%的税务津贴非常耀眼,但是其使用的范围相对较小,而且对于抵扣的津贴也有着严格的要求。
获得130%的税务津贴的要求:
开支在2021年4月1日至2023年3月31日之间发生;
该款项是由公司在缴纳公司税的范围内支出的;
购置了未经使用的、非二手的设备和机器;
不属于《CAA 2001》第46(2)条的范围内;
不属于特别税费开支;
该支出并非全部或部分用于“围栏贸易”(ring fence trade)的设备或机器。
获得50%的税务津贴的要求:
属于特别税费开支;
开支在2021年4月1日至2023年3月31日之间发生;
该费用是由公司在缴纳公司税的范围内支出的
购置了未经使用的、非二手的设备和机器;
不属于《CAA 2001》第46(2)条的范围。
获得100%税务津贴的要求:
部分支出可以用于“围栏贸易”(ring fence trade);
开支在2021年4月1日至2023年3月31日之间发生;
该款项是由公司在缴纳公司税的范围内支出的;
不属于《CAA 2001》第46(2)条的范围内;
不属于特别税费开支。
从以上不同的分类标准来看,不同范围的超级抵扣取决于是否属于特别税费开支,及其款项用于购买的设备和机器的使用范畴。
讲到这里,莎粉可能会想问什么是“围栏贸易”(Ring fence trade)?
用通俗易懂一点的方式来说,就是“专款专用”。企业确保某一笔资金受到保护,保证这一资金不会挪作他用。
在这一公司税减免的要求中,英国税务海关总署HMRC力图保证得到补贴的设备和机器的产出能够流入到社会整体的经济循环当中,而不是在企业内部进行流转。
那什么是“特别税费开支”(Special rate expenditure)?
这指的是针对设备和机器等长寿命资产的隔热、整体功能、环保指标的评判。我们比较熟悉的就是汽车的排放。比如,每公里二氧化碳排放量超过110克的汽车就包含在这一“特别税费开支”当中。
哪些设备和机器属于《CAA 2001》第46(2)条的范围内?
零排放货物车辆的支出
气体加注站的工厂或机器的支出
电动汽车充电站设备或机器的支出
指定援助地区的工厂和机器的支出
自由贸易港工厂和机器的支出
以租赁为目的购置的设备和机器
举个例子:
丽莎在2021年年末购置了一辆全新符合排放标准的公司用车,其排放不属于特别费率开支的范围,那么理论上可以获得与此辆汽车相关的100%的税务津贴。
值得注意的是,以上政策是临时性、用于刺激经济短期公司税的抵扣和津贴,时至今日已接近一年,此政策还会继续持续一年。关于上述公司税的超级抵扣和50%的第一年津贴的申报,英国税务海关总署HMRC给出了以下建议:
如果需要在2022年4月之前在线上申报公司税超级抵扣和50%第一年津贴,可以利用现有的减免框架进行申报(申报表CT600)。
如果不需要申报这些新的减免,请继续以正常的方式进行在线申报,直到HMRC的线上服务进行更新。
如果公司正在使用HMRC的自动申报服务,但是想要申报新的超级抵扣和津贴,需要等到HMRC的线上服务更新后,提交公司纳税申报。如果迫切需要在2022年4月之前进行申报,请直接联系HMRC。
→ 有关自由贸易港(Freeports)的税务津贴
脱欧之后,英国为了能够继续保持英国经济的活力,英格兰宣布了8个自由贸易港,分别在东米德兰兹空港、费利克斯托和哈里奇、亨伯地区、利物浦市区、普利茅斯和南德文郡、索伦特、提赛德和伦敦泰晤士河。这些贸易港以航空港、铁路或码头为中心,并可以向外延申45公里。
英国的自由港模式将涵盖一套全面的措施,符合条件的企业可以获得一系列的税收减免,海关将会得到简化,同时也鼓励创新,每个自由港将拿出2500万英镑为新企业创投,对国际贸易和投资也有支持。
在本次英国税务海关总署HMRC发布的声明中,也涉及到有关英国自由贸易港的税收减免相关通知:
其一,自由港内的增强建筑结构和新增建筑的津贴:
如果自由港内的公司增强了建筑结构或新建建筑物,可以申报建筑津贴。
其二,自由港内的资本增加的津贴:
如果自由港内的公司增加资本,如兴建工厂或新增机器,可以以此来进行资本津贴的申报。
如果需要申报有关自由港相关的税务减免和补贴,HMRC也出了在线申报系统升级前后的相应申请方式:
如果需要在2022年4月之前在线上申报公司税超级抵扣和50%第一年津贴,可以利用现有的减免框架进行申报(申报表CT600)。
如果不需要申报这些新的减免,请继续以正常的方式进行在线申报,直到 HMRC的线上服务进行更新。
如果公司正在使用HMRC的自动申报服务,则不能使用此项服务对增强建筑结构和新建建筑物以及资本增加津贴的申请。
由于这两条津贴受制于地点的限制,因此受益的范围相对较小。
好的,关于英国税务和海关总署HMRC有关公司报税的最新政策变化,丽莎今天就说到这里。如果莎粉有关于公司报税,运营过程中的任何问题,请随时联系丽莎律师行的商业律师团队。
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:
Thanks for sharing. I read many of your blog posts, cool, your blog is very good. https://accounts.binance.com/it/register-person?ref=PORL8W0Z
Your article helped me a lot, is there any more related content? Thanks!
Hi! Do you know if they make any plugins to assist with SEO?
I’m trying to get my website to rank for some targeted keywords but I’m not seeing very good success.
If you know of any please share. Many thanks!
You can read similar blog here: Eco blankets
How do you say hen in Latin?
Thank you for your sharing. I am worried that I lack creative ideas. It is your article that makes me full of hope. Thank you. But, I have a question, can you help me?
I like it whenever people get together and share views. Great blog, stick with it.
Very nice write-up. I definitely love this website. Continue the good work!
May I just say what a relief to discover an individual who really understands what they’re talking about on the internet. You definitely know how to bring an issue to light and make it important. More and more people really need to read this and understand this side of the story. I was surprised that you’re not more popular because you surely possess the gift.
Good post. I’m going through some of these issues as well..
Very good article. I am dealing with some of these issues as well..
Hi, I do think this is a great site. I stumbledupon it 😉 I will return yet again since i have book marked it. Money and freedom is the greatest way to change, may you be rich and continue to guide others.
Oh my goodness! Impressive article dude! Thank you so much, However I am encountering troubles with your RSS. I don’t know the reason why I cannot join it. Is there anybody having the same RSS problems? Anyone that knows the solution will you kindly respond? Thanks!!
You ought to take part in a contest for one of the greatest blogs on the net. I most certainly will recommend this blog!
Next time I read a blog, Hopefully it does not disappoint me as much as this one. After all, Yes, it was my choice to read, but I actually thought you would have something helpful to talk about. All I hear is a bunch of crying about something that you could fix if you were not too busy searching for attention.
Thank you for your sharing. I am worried that I lack creative ideas. It is your article that makes me full of hope. Thank you. But, I have a question, can you help me? https://www.binance.com/bg/register?ref=V2H9AFPY
Aw, this was a really nice post. Taking the time and actual effort to make a great article… but what can I say… I hesitate a whole lot and never manage to get anything done.
There is noticeably a bundle comprehend this. I suppose you made specific nice points in functions also.
That is some inspirational stuff. Never knew that opinions could be this varied. I wish I had your insight.
It’s hard to come by knowledgeable people about this topic, however, you sound like you know what you’re talking about! Thanks
For a geometric interpretation, see the efficient frontier with no risk-free asset.
Versatile treasures like tilt-high tables and Windsor chairs had been instantly in vogue in upscale Manhattan apartments.
Worse, she still lives together with her household, much to her dad and mom’ chagrin.
Give an enormous-field store discover a high-finish look with a coat of paint.
Plus measurement various dresses are a should-have for those who need to make a daring trend assertion.
Lastly, NAV called as Net Asset Value which is the price of the share when increases automatically the value of fund also gets a hike.
This also suggests a trend towards younger people, working temporarily in the service economy or perhaps while studying, and on the other end of the spectrum those on high enough incomes to afford the premiums of central location.
No matter what enterprise you are planning to start out, it’s always the capital which should be thought of first before taking the subsequent step.
This painful disease causes a blistery rash.
Economists have discovered empirical evidence that coated interest charge parity generally holds, though not with precision resulting from the consequences of varied dangers, prices, taxation, and ultimate differences in liquidity.
You’re now prepared to start amassing MP3 files and saving them in your pc.
After three unsuccessful makes an attempt at gaining an advantage with 1.e4, Karjakin performed 1.d4 for the primary time in the match.
Wallets are the heart of crypto currency exchanges.
Once you nurture these traits, success in the market of stock is easily achievable!
Soon after, one other 1,000 Continental Army troops arrived from Philadelphia below Colonel John Cadwalader’s command to help Washington and the prevailing troops he then was commanding.
In the West, we regularly solely know Japan from what we see in the media, and that very often focuses on urban centers.
In addition to passing the CPA exam, candidates must also fulfill specific experience requirements.
The game continued to be complicated, with commentator Sam Shankland writing that he thought White had a bonus before consulting an engine, which clearly favoured Black.
You will lower out the middleman and save a big amount of cash.
Remember, supporting people with dissociative disorder requires ongoing dedication and understanding.
There are over 100 tradable commodity markets worldwide, and should buy or sell opportunities simultaneously exist in any or all of them, a large managed account can easily afford the margin and exposure.
1. Half time venture groups: Are frequent in medium sized companies (up to some billion).
Delicate goth fashion will be adapted for formal events by incorporating vests made from fabrics like velvet or brocade, lengthy coats and jackets with elaborate designs, and tailor-made trousers.
Studying how to take a position money could be a daunting process for any first time investor and it remains skeptical even among the many seasoned traders as a result of the present economic recession.
In this text, I’ll cover one of the vital profitable basic evaluation based mostly methodology: trade forex on news releases.
Another advantage of inverse ETFs is that they may be held in IRA accounts, while short sales are not permitted in these accounts.
Velasquez M, Ramezani A, Manal A, Raj D (eight November 2016).
Keynes’ propositions formed the basis of Keynesian economics which got here to dominate macroeconomic analysis and financial policy in the first many years after World Warfare II.
Excellent article! We will be linking to this particularly great post on our site. Keep up the good writing.
The brand new streamlined fixtures call to mind designs from the ’20s and ’30s.
Put 20 into tech that interests, 20 into international growth funds, and 10 into green technology, or whatever appeals to you.
Maynard returned as a 46th-minute substitute 112 days later in the FA Cup.
Considered one of my 5-year-previous twins was nonetheless having occasional accidents as a result of she would get so caught up in playing/doing one thing else that she simply wouldn’t go and would have an accident.
That is a good idea as a result of a pile of laundry, ready for ironing is sort of a magnet to a cat.
You could be okay with common clothing and shoes when it pertains to car camping however the second you get on that path or trip that mountain, you’re placing yourself in menace if you do not have good footwear and garments.
If more than 6 players are enjoying, use two decks.
For a really fresh country style, look to the eclectic.
Hi! Do you know if they make any plugins to help with SEO?
I’m trying to get my blog to rank for some targeted keywords but I’m not seeing very good success.
If you know of any please share. Thank you!
I saw similar blog here: Code of destiny
Howdy! Admiring the concept—it’s remarkable. In fact, the theme brings a exceptional touch to the overall vibe. Cheers!
Good day! Smiling at the execution—it’s outstanding. In fact, the aesthetics brings a charming touch to the overall vibe. Keep shining!
Hiya there! Embracing the aesthetics—it’s fantastic. In fact, your work brings a wonderful touch to the overall vibe. Keep pushing!
Greatest Issues To Do In Denver At Evening: High 12 Nighttime Actions 하이오피사이트
Yo! Crazy about the style—it’s outstanding. In fact, the concept brings a outstanding touch to the overall vibe. More please!
Thankfully, there are alternate options on the market to please both events.
For example, apps like All Trails permit users to track their location by way of GPS, keep journals of their favorite hikes and even view outdoor occasions going on locally.
This is wonderful! Packed with helpful insights and highly articulate. Thank you for offering this.
I am extremely inspired along with your writing talents as smartly as with the structure for your weblog. Is this a paid topic or did you customize it your self? Anyway keep up the excellent high quality writing, it’s rare to peer a nice blog like this one today. I like lisaknows.co.uk ! Mine is: Stan Store
Interesting perspective!
Well explained, thanks!
Fantastic info, thanks!
This is fantastic. I gained plenty from going through it. The information is highly educational and well-organized.
High-quality product. Absolutely amazing!
What a useful post!
This rocks.
A baby would possibly spend hours lining up pretzel sticks.
You crushed this.
Your child’s school and local law enforcement agencies may offer educational materials on Internet safety.
This article is extremely enlightening. I truly enjoyed going through it. The details is very arranged and easy to follow.
Fantastic post. I found the content very beneficial. Loved the manner you explained the content.
Really liked it with the effects. Exceeded expectations.
Arrived perfectly. High-quality product.
Truly appreciated reading this entry. It’s highly well-written and full of helpful information. Many thanks for providing this.
Surprising quality. Very satisfied.
Really liked this entry. It gave plenty of valuable information. Great work on composing this.
Genuinely liked this post. It gave tons of useful information. Excellent effort on composing this.
Adored the details in this post. It’s highly comprehensive and packed with beneficial details. Fantastic work!
Muito eficiente. Excelente escolha.
Recomendo para todos. Exatamente o que precisava.
Loved it. Fast delivery.
Fantastic article. I appreciate the time you dedicated to share such valuable details. It is clear and very educational.
Truly appreciated going through this article. It’s extremely well-written and packed with helpful insight. Thanks for offering this.
Flawless delivery. Absolutely amazing!
Fast shipping. Very happy!
Everything perfect. Great product.
Great entry. I found the content extremely beneficial. Loved the manner you detailed everything.
Truly liked reading this article. It’s highly well-written and filled with useful information. Thanks for providing this.
Fantastic entry. I am grateful for the time you invested to offer such useful details. It was clear and very enlightening.
This article is incredibly enlightening. I genuinely valued going through it. The information is highly structured and easy to understand.
Loved the information in this post. It’s very detailed and packed with beneficial insights. Fantastic work!
This article provided great information. I genuinely enjoyed reading it. The post is extremely structured and simple to comprehend.
Excellent entry. It’s extremely clear and packed with beneficial information. Thanks for providing this post.
Truly appreciated this article. It provided plenty of valuable information. Great work on composing this.
Great article. I thought the content very useful. Loved the manner you explained all the points.
Really appreciated going through this article. It’s extremely well-written and full of useful insight. Thank you for offering this.
Loved this entry. It’s very well-researched and packed with useful details. Great effort!
This is highly informative. I genuinely valued reading it. The details is highly structured and easy to comprehend.
This article is wonderful! Filled with useful insights and extremely well-written. Many thanks for providing this.
Produto confiável. Muito melhor do que esperava.
This post is wonderful! Packed with helpful details and very well-written. Many thanks for offering this.
Really liked reading this article. It’s extremely clear and packed with valuable information. Thanks for providing this.
Loved the insight in this entry. It’s very comprehensive and full of helpful insights. Great work!
Really liked this post. It offered tons of useful insights. Fantastic work on creating this.
Great article. I thought the content very useful. Appreciated the method you explained everything.
Wonderful article. It’s extremely well-written and packed with valuable information. Thanks for offering this information.
Adored this entry. It’s very well-researched and packed with valuable information. Fantastic effort!
Appreciated this post. It’s extremely comprehensive and full of valuable insights. Great effort!
Excellent entry. It’s very clear and filled with valuable details. Thank you for offering this post.
Wonderful article. It’s so articulate and filled with helpful details. Thanks for providing this content.
Such an amazing entry! The details shared is highly helpful and clear. Many thanks for putting in the work to create this.
Terrific entry. It’s extremely articulate and full of useful details. Thank you for offering this information.
This article is incredibly educational. I truly valued going through it. The information is very arranged and easy to comprehend.
This post is truly amazing! The insight shared is highly beneficial, and it was articulate. Thank you for putting in the work to write this.
Terrific article. It’s extremely clear and full of useful information. Thank you for providing this content.
This post is highly enlightening. I genuinely valued going through it. The details is extremely structured and straightforward to comprehend.
Fantastic entry. I found the details highly helpful. Appreciated the way you detailed all the points.
This post is great. I gained tons from going through it. The content is highly enlightening and structured.
Genuinely enjoyed reading this entry. It’s highly articulate and full of helpful details. Many thanks for providing this.
Terrific entry. It’s extremely clear and filled with useful information. Thanks for offering this post.
This post is fantastic! Full of valuable information and very articulate. Thanks for sharing this.
This post is highly informative. I really appreciated going through it. The information is very arranged and simple to comprehend.
Wonderful entry. It provided a lot of useful details. I appreciate the work you dedicated to create this post.
So an amazing post! The insight provided is extremely beneficial and well-written. Thanks for making the effort to compose this.
Really liked this article. It gave a lot of useful details. Fantastic effort on writing this.
Simples, eficiente e prático.
Appreciated the information in this entry. It’s very comprehensive and filled with beneficial insights. Excellent work!
Appreciated the information in this article. It’s highly well-researched and packed with beneficial details. Fantastic effort!
Fantastic article. I discovered the information very useful. Appreciated the way you detailed the content.
This article is highly informative. I genuinely valued reading it. The content is highly arranged and easy to comprehend.
This is incredibly informative. I really enjoyed reading it. The content is highly structured and straightforward to follow.
Such an amazing article! The details provided is very beneficial and well-written. Thanks for putting in the work to write this.
Fantastic entry. I found the information highly useful. Adored the way you clarified everything.
Appreciated this entry. It’s so comprehensive and filled with helpful insight. Thanks for sharing such helpful details.
Great article. I found the information extremely helpful. Adored the way you detailed all the points.
Excellent article. It’s highly clear and full of beneficial details. Thank you for providing this post.
This is amazing! Packed with valuable information and very clear. Many thanks for offering this.
This post is fantastic. I learned a lot from going through it. The content is highly enlightening and structured.
Genuinely appreciated perusing this post. It’s very clear and full of useful information. Thanks for sharing this.
Genuinely enjoyed perusing this entry. It’s extremely educational and arranged. Excellent effort!
This is extremely informative. I truly appreciated perusing it. The content is very structured and simple to follow.
Tried it and it was worth it! Easy to use.
Loved the insight in this entry. It’s highly detailed and full of helpful details. Great job!
Adored this post. It’s extremely detailed and full of valuable details. Excellent job!
Adored this article. It’s highly detailed and full of useful details. Great work!