acca考前冲刺-f6笔记总结上税率非

经营收入 e必考点分By e）是个人所得税中的重要知识点，难度较大，考试频率高，F6的每次考试都会有所涉及。以下帮梳理trading e的知识要点以及解题思路。哪两种人会产生 e，那么他的是什么？”。 e计算是有细微差别的，partner比soletrader多了一个利润分配环节，所以一开始做题的时候一定要明确是soletrader还是partner。与employment e和propertybusiness e不同，Trading e是通过一系列的调整间接得到对于户（soletrader），要得到税务期间的税务利润需要两步：Step1.调金额是税法的要求,你需要做的是根据税法的要求对netprofit进行调整。需要注意的是，不需要调整的e或者expense，要写“0”。这是很容易遗忘的地方。另外，要知道Capitalallowance也属于调金额的环节，所以capitalallowance的计算相当于调金额的一个Working。Step2.调时把会计期间的税务利润（tax-adjustedtradingprofits）调整成税务期间的税务利润（assessabletrading e”。需要特别强调的是，某个税务年度的trading 定的某一年的4月6号到下一年的4月5号，而是纳税基期（basisperiod）。Basisperiod的确定方Openingyearrule(commenceCurrentyearbasis(tradingformanyClosingyearrule/Cessationrule（cease对于（partner），要得到税务期间的税务利润需要三步：Step1.调金额Step2.分配利税务利润分配给不同的，得到单个的会计期间的税务利润。分配利润需要注意两点：一定要把合伙企业的会计期间的税务timeapportion，分段后再分别分配利润（salary，interest也别忘了timeapportion）。Step3.调时根据的状态来选择对应的规定进行时间调整,把的会计期间的税务利润调整成税务期间 rtner:Openingyearrule(commenceExistingpartner:Currentyearbasis(tradingformanyOutgoingpartner:Closingyearrule/Cessationrule（cease资本冲减Capitalallowance属于税法上允许抵扣但会计上没有扣除的费用（deductibleexpenditurebutexcludedfrom四种allowance指的是annualinvestmentallowancewritingdownallowanceyearAnnualinvestmentallowance是针对本年新购进机器设备的资本抵减，注意这里的机器设备不包括小汽mainpool；short-lifeasset；assetwithprivateuse。WDA抵减的是期初价值（TWDVbf）,加上本期增加（additions）,减去本期处置（disposal）之后pool8%short-lifeassetassetwithprivateuse，资产的一般分类决定了它们WDA比例将变成18%／8%n／12。WDA还需注smallbalancemainpoolspecialratepoolbalance小于等于£1,00018%／8%的WDA100%WDA。但是，£1,000的判断标准针对的是12个月的会计期间，如果会计期间（n）不等于12个月，判断smallbalance的标准就变成了£1,000n/12。FYA是针对本年新购进的低排车（co2emission≤75g/km）的资本抵减。低排车一定是全新的，不能是于12个月，FYA不变。Ballowancs处置单独列示的资产（short-lifeassetassetwithprivateuse）。五种资产分类指的是：specialratelowemissionshortassetwithprivate

FYA,AIA,WDA关于五种资产分类，需要掌握每种资产分类包括哪些机器设备。需要注意的是，short-lifeassetassetwithprivateuse要单独列示，有几个资产，列几列。Assetwithprivateuseowner（solewithprivateuse，计算capitalallowance的时候不用乘以部分比例，只有在最后变号汇总的时候UKTAXTaxationfunction:encourageeconomic,socialandenvironmentalStructure:税务由HMRC管理Humanrevenueandcustoms英务Taxyear:April6thtoAprilTaxevasionisillegal逃税&Taxavoidanceislegal合理合Computationof e etaxResident判UKresidentUK&eNon-UKresident仅 e交inUK<inUK<46D,notresidentinpast3taxFulltimeoverseawork&inUK<inUK>onlyhomeinFulltimeworkin5UKUKUKHouseinSubstantiveworkininUK>90DineithertwopasttaxmoretimeinUKthanTypes e (20%tax已扣BankBuildingsocietyInterestreceivedernmentstocksgilts债券interestNationalsaving&investbankinterest 10%taxThistaxcreditisnot e免▲回答题目时必须注明时免入，写0或者写InterestfromSavingsissuedbyNationalSavingsandInvestmentBank(UK国民储蓄和投资Bettingandgamingwinnings奖金（收其他税，不收个税Interestondamages LocalauthoritygrantefrominvestmentsmadethroughnewindividualsavingsaccountsNISA3种,每个Taxyearoverallsubscriptionlimitis15,000CashStocksandsharesCombinedal*PAtransfer:夫妻双方都是basicratetaxpayer，一方没有用完PA， etaxliability下面减少212Computingtax etaxon Taxalreadydeductedatsource(e.g.PAYE) GiftaidTaxrelief:Byextendingthedonor’sbasicratebandandhigherrateBasicra imit:31,785+GrossgiftaiddonationHigherra imit:150,000+GrossgiftaiddonationThegiftaiddonationispaidnetofAdjustednet e=net e–Grossgiftaiddonation–Gross alpensioncontributionAdjustednet e对应找PAQualifyinginteresttodeductfrom e LoantobuyplantandmachineryforuseinpartnershiporLoantoinvestinLoantobuyinterestinemployeecontrolledLoantoinvestinco-JointlyholdChild etaxchargeChildbenefitx【(X-50,000)/100】 EmploymentvsSelf-“Contractofservice”vs“ContractforEarningsaretreatedasreceivedattheearlierof:ThedatethattheamountispaidThedatewhenthe esentitledtopayment应该支付的时间举例：如果是director，那么会考虑的因素，如：取最早的时间点Taxonearningsfrom GeneralruleExpenditureswhollyexclusivelyandnecessarilyfortheperformanceofdutiesofemploymentaredeductible.为了工作的是可扣除的Contributiontoapprovedoccupationalpensionschemeisdeductible.Subscriptiontoprofessionalbodies,ifrelevanttothedutiesoftheemploymentisWorkathome,thencanclaimadeductionforanappropriateproportionofhisorexpenditureonlighting,heatingandthephonebills.在家办公的水电煤DonationstocharityunderpayrolldeductionschemeAnyTraveltoatemporaryworkplaceExpensesgivingprivatebenefitsarenotdeductible.ageAllowance交通补贴前提：owncarsforbusiness 10,00045p/超Taxableandexemptbenefits:PAYEsystem(payasyouTwodifferentcategoriesofEarning>8,500,includingpotentialbenefitsbutbeforeallowabledeductions,orAdirectorofthecompany*Earn8500；Own5%sharesand/orworkfull-timefortheVouchersandcreditcosttogainvoucherUseofacompanycreditamountchargedtothecardJobRelated–noNecessaryfortheproperperformanceofduties;Inforceaspecialthreattotheemployee’ssecurity;orCustomary Notjobrelated–如果房东第一次出借给员工么用MV市场价替代cost.Officialinterestrate考试时题目会BenefitsassessableondirectorsandP11DemployeesmodationlivingTaxablebenefitiscalculatedaslowerof:10%x(Monetaryearnings+Otherbenefits–AllowableCosttoPrivateuseofemployer’sUseofTaxablebenefitiscalculatedashigherof:取高20%*MVwhen providedbytheemployer20%第一次使用的现值RentpaidbytheemployerGifttoTaxablebenefitiscalculatedashigherof:取高MV@given-pricepaidbyMV used-benefitsalreadyassessed-pricepaidby*Onemobilephoneperemployeeisexempted一部免税ProvisionofTaxablebenefitiscalculatedasaofthelistpriceofthecar,a%37%Contributions≤5,000deductedfromthelistprice个人贡献/支付部分CarBenefit=Rate×(ListingPrice–CapitalContributions)×Time-PaymentbyEmployeeforProvisionofIfavan(of umladenweightupto3,500kg)ismadeavailableforanprivateuse,thereisanannualscalechargeof£3,150Whereprivatefuelisprovided,thereisanadditionalchargeof£594ProvisionofFuelBenefit=%xfixnumber(22,100for*Ifanyamountofprivatefuelispaidbyboss,thenfullchargeProvisionofcheaploanTaxablebenefit:Interestpayable@officialrate Less:interestactuallypaid Interestpayable@officialrate=Averageloan*officialLoan年初值Loan年末值)/2*officialAlternative(Strict)method(ifelectedbyHMRCorInterest@officialrate=Actualamountoutstandingonamonthly=（Loan年初值*该值月数+Loan年末值*维持该值月数）/12*official*Benefitisexemptediftheloan≤10,000atanytimeintaxGiftofBenefit=SecondhandcashOtherCreditcard:costofgoodsorserviceExemptCanteenavailabletoallstaff员Qualifyingremovalexpensesupto£8,000.Parkingfacilitiesatornearplaceofwork.Workplacenurseries：eitheranapprovedchildcareorchildcareBasicrate:Higherrate:Additionalrate:Contributionsbyanemployertoanapprovedpensionscheme.雇主付Sportandrecreationalfacilitiesavailablegenerallyforthestaff.运动器EmployeesmadeWork≥twoWorkplaceparkingforbicyclesplusataxfreecyclingallowanceof20pperbusiness .自行车上班，额外补贴0.2/Medicaltreatment：Anannual£500exemptionperemployeehasbeenintroducedwhereanemployerpaysformedicaltreatment.Workathome:weeklytaxfreeallowance4paidbyTocalculateand etaxandClass1NIC(NationalInsuranceEmployer'sDeductthecorrecttaxfromemployee’sWorkouthowmuchNICneedsKeeparecordofpayandPaytax/NICoveronthedueSentrelevantreturnstoHMRCwhenrequiredEmployeetaxcodesIndicatestheamountoftaxfreepaythatanemployeeisentitled Showingtotaltaxableearnings, etax&Class1NICdeducted,codenumber,andemployer’snameandaddress.Mustbesubmittedby31 Showingbenefitsfordirectorsandemployeespaid₤8,500+,by6 Showingbenefitsforotheremployees,by6 Showingtaxableearnings, etaxandNICdeducted,taxcodeuptothedateofProvided yfollowingthecessationofLeaver:Sendpart1toTaxOffice,andgiveparts2and3toemployee.Joiners:Completepart3byemployerandsendtoTaxOffice,andkeeppart2alpensionschemes(PPS):个人 alpensionscheme, umamountofcontributionsattractingtaxreliefmadebyanindividualinataxyearisthehigher₤3,600orrelevantUKRelevantUKearnings=Tradingprofit+ e efromfurnishedholidayMethodofgivingBasicra imit:31,785+GrossgiftaiddonationHigherra imit:150,000+Grossgiftaiddonationalpensionschemes(PPS)ispaidnetofAdjustednet e=net e–Grossgiftaiddonation–Gross alpensioncontributionAdjustednet e对应找PA2种类型：Finalsalary&MoneyTaxreliefforEmployer’scontributionsaredeductibleunderemployer’stradingEmployee’scontributionsaredeductibleunderemployment e,buttheamountthatcanbedeductedislimitedtorelevantearnings.AnnualPPS+OPSlifetimeallowancecurrentlystandsat₤1,250,000.对雇主雇员都是超出部分要征收额外AnnualallowanceRate选取同个税，只是treatingtheexcesscontributionsasanextraamountofnon-savingsereceivedbytheindividual. RentRentreceivedunderanyleaseePremiumreceivedonthegrantofashortScopeofcharge:RentsreceivableonletsintheBasisofassessment:AccrualAllowabledeductions(以下费用完全或仅仅为了获取收益Agent’sfees&CounciltaxpaidbyWaterratespaidbyRepairs&Redecorations(RevenueSpecificbaddebts(tenantsleavewithoutInterestonaloantopurchasetheExtradeductiononfurnished-WearandTearallowance=10%x(实 -=10%x(rentaccrued–counciltax-waterratespaidbylandlord-specificbadCapitalallowancesareavailableonfurnitureinsteadofwearandtear equalifiesasrelevantearningsforpensiontaxreliefCapitalgainstaxrolloverrelief,entrepreneurs’reliefandgiftreliefareavailableonanysubsequentsaleoftheproperty.Itistreatedasabusinessasset.LossesfromFHLcanonlybeoffsetagainstfutureprofitsfromFHL.它的亏损只能抵扣未来FHL，不能抵扣其他性收入。申报时，FHL要分开来单列。Premiumreceivedonthegrantofashortlease≤50年one-offpremiuminadditiontotheannualrentwhichisreceivedontheIftheleaseisforlessthan50years,partofthepremiumisassessedonthelandlordas Theamountofthepremiumassessedas eP-P×2%(n-Where:P=totaln=durationofleaseinRentaroomComputing Taxabletradingprofit≠AccountingAdjustmentof Addback:non-deductibleexpenditure eunderotherschedules(属于其它项目的收入)(X)Less:Non- e(免入

SubjectFrequencyofLengthofProfitandmarketingMannerinwhichassetswereCashbasisforsmall在家办公：如果占用家私用于办公，theprivateuseadjustmentforfoodandlightandheatcanbecalculatedexpensessuchasrentormortgage(loan)interest.题目会告知是否用题目会告知是否用cashbasis计算，Ifthecashbasisproducesatradinglosstheonlyreliefavailableistocarrythelossforwardagainstfuturetradingprofits.贸易损失只能抵扣将来的贸易利润。Deductibleexpenditure(keepNon-deductibleexpenditure(add&RevenueSubsequentLeasechargesforEntertainingandForLegalandprofessionalCollecttradeObtainloanfinanceforRegisteringRenewingashortForCo’sinternetCourtactionsagainstrs/customersforbreachAccountancyandauditPatentroyaltiesBadGeneraldoubtfuldebtOtherEmployee天费用@1styear开业后第1年抵扣RedundancyStolencashbyCapitalInitialLeasechargesforCO2>130g,15%leasingEntertainingandEntertainmentforcustomersandrsLegalandprofessionalIssuingnewshareCourtactionsfornotcomplyingwithcertainlawandlegislations.InitialgrantingofashortleaseForsoletrader:SalarypaidtoaExcesssalarypaidtotrader’s expenses,rent,heatandlightandephoneexpensesofaTakesgoodsforownuse,thengoods售价(MV)要addbackGiftstocustomers3条件1)Cost￡50each,2notfood,drink,tobaccoorvouchersexchangeforgoods,3)Conspicuousadvertisementongifts.Donations3条件：1)tradingpurposes,2)Localnotnational3)Madetoaneducational,religious,culturalorbenevolent慈善organizationCashbasisforsmallCapitalCapitalallowancesAllowanceonplant&machinery&carWDA采用的是reducingbalancebasisPlant&Newly In Main AIA₤500,000WDA-18%WDA18%ShortLifeAIA₤500,000WDA-WDASpecialRateLowEmissionAIA₤500,000WDA-FYA Abalancingallowancecanonlyariseonthepooloncessationof*SpecialratepoolOtherassetswithexpectedlife>=25例如：Aircraft/Crane航空器/吊车、Plantandmachineryintegraltoabuilding,suchas:Electricalandlightingsystems、Coldwatersystems、Spaceorwaterheatingsystems、Poweredsystemsofventilation通风系统,cooling,orairpurification空气净化、LiftsandescalatorsIfaperiodofaccountis12months,WDAAIAtimeProceeds(limitedtocost)从TWDVProceeds>TWDV,BalancingchargesProceeds<TWDV,BalancingallowancesMotorcarnewlypurchased&stillinCar是没有AIA的SmallbalanceonmainIfbalanceofunrelievedexpenditureinthemainpool<₤1000,write-offimmedia₤₤TWDVbroughtTWDVcarried-PrivateuseAllowancebusinessuseratexWDArateBC/BAbusinessuseShortlifeSpecialtreatmentloston8thyearofendofAP(accountingperiod)inwhichassetwasacquired.AssetautomaticallyreturnstomainpoolatTWDV.Assessable CYB:Currentyearbase.关账日落在哪个纳税年度，就算哪个纳税年度利润。Commencementrulesforopening3fiscal(tax)yearsoftrading(3种情况)POA<122ndtaxyearAP(accountingperiod企业会计关账期POA>=122ndtaxyearAP(accountingperiod企业会计关账期POA>12245<12开业>=1224-54-54-Cessation/Closingyear*BPlast可以>12个月PenultimatetaxyearCYBFinaltaxyear–利润扣除开业时重复计算的利润overlapNoWDAsforlastChoiceofaccountingKnowingprofitswellinadvanceofthetaxyearendmakestaxplanningCapitalallowancesforAIA和WDAtimeTradingTradinglossagainst 抵扣上年tradeprofit,额外抵扣其他收入，封顶(Cap):取高值：50000和25%Total e(扣除grossPPC)，所以可抵扣=tradeloss+cap(5W或者25%xTI)Carryforwardloss时间：Furthertradeprofit&withouttime Tradinglossesrelievedagainstcapital范围：只能抵扣loss-makingyearcapital顺序：先抵扣 MarginalratesoftaxEarlytradeloss范围 HMRC会确保relief只给一次当periodsprecedingtaxyears*Finalfiscalyear=终止日-4-6Partnershipsandlimitedliabilitypoolofsole1）Salary,interestoncapital。这里的工资不属于employment 2）Residueprofitinagreedratio3）Prorateifprofitsharechanges.Changesin OutgoingUsecessationrulesforevaluatinghisshareofExistingContinueonCYB Useopeningyearrulestoevaluatehisshareof1）Sharingof2）rtnerB):（见下页解题方法（接上页解题方法（接上页Partnershiplosses新加入：Earlytradelossrelief、lossreliefagainst e&carryforwardloss退出：Terminallossrelief、lossreliefagainst 持续经营：Lossreliefagainst e&carryforwardlossNationalInsuranceClass2₤2.75/week,flatClass4eClass1primaryCashemployeeemployer支付Cash *可以抵减雇主tradingbyemployer(forP11DBasedoncontributionpayableCalculation:Taxablebenefit*13.8%可以抵减雇主tradingEmploymentallowance：£2,000peryearperemployerClass1&1AtoHMRevenueandComputingchargeable ResidentinUKSalesofasset，Giftofasset&LossordestructionofExemptTransfersofassetsondeath（IHT）&GiftstoallassetslessTaxedongainsarisingfromdisposalsinthecurrentfiscalExemptMotorStocksandothercurrentassets和流动资InvestmentsheldinGamblingwinnings收GrossLess:incidentalcostsofdisposalNetproceedsLess:Capitalgain/(capitalloss)CGT(Capitalgaintax)PayablebyIndividualannualexemption:£11,100(2015/16).rate就是个税分界Fallintoanyremainingbasicrateband,rate:Exceedthisthreshold,rate:CurrentyearlossesOffsetagainstcurrentyeargainsTheannualexemptionisthendeductedfromanyremaininggain.当年损失抵扣当年收益，然后减去AE.Lossescarriedforwardfromearliercurrentlosses>currentgains,carriedforwardtofuturecapitalnextyear.(*未用完的AE是不可以用于次年的)PartWhenonlypartofanassetissoldtheoriginalcostofthewholeassetneedstobesplituptooriginalcostxA/(A+B),A=grossproceeds,B=MVofremainderTransfersbetweenspousesandcivilBasis:nogain/noDamagedBasis:similartopart计价=originalcostxA/(A+B),其 pensation,B=unrestored如果所有的compensationbasecostofrestoredassetoriginalcostnewinputAssetsCompleydestroyed=full当处理，compensation–cost,算Fullcompensationreinvestinasset<=12“Rollover”relief,Deductionfrombasecost=costoriginalcost,Onlypartoftheproceedsare(compensation>assetoriginalChargeablegain赔偿–replacementcostBasecostofnewasset=originalcost sandprincipalprivateresidence Wasting s譬如汽车、摩托等Expectedlifeondisposal50 s譬如字画，古董，珠宝Wastingassets(otherthan willdepreciate折旧摊销。计算gain时，成本需要writtendownonastraightlinebasis(Gainarisingonindividual’sonlyormainprivateresidenceisexemptfromCGTiftheownerhasoccupiedthewholeoftheresidencethroughouthisperiodofownershipLiveabroadduetoemployment,preceded&followedbyactualoccupation前后居住，当中出国工作，LiveelsewhereinUKduetoemploymentupto4years,preceded&followedbyactualoccupation前后居住，当中在英国其他城市，但视作居住不超过4年Last18Mofownershipalwaysdeemedoccupied18PPRrelief=FullgainxPeriodofoccupation/PeriodofPartPartnotoccupiedbytheownerforresidencepurposes,PPRreliefwillbe yLettingIfpartofthemainresidenceisletout,againmayariseonthepartletout.lettingrelieftakethelowestof:取最低GainarisinginthelettingperiodnotcoveredbyPPRThePPRreliefalready*Morethanoneresidence:如果有多处住宅，可以选择哪个是PPRBusinessGift Donor捐献者:nogainsnoCondition条件DisposalismadetoanindividualUKresidentorordinarilyresidentUKQualifyingbusinessassetinthehandsoftheAssetsusedfortradingpurposesbyasoletrader户贸易目Sharesin alcompany(≥5%shareholding)个人公司，至少SharesinunquotedtradingcompaniesTaxednow(saleatThedisposalinvolvesactualconsiderationratherthanbeingapuregiftbutisstillnotabargainmadeatarm’slength.低于市场公允价值（半卖半送）,收入-付出的差价立即交税；MV-收入部分，rollover，受赠方卖出后交税。MV=deemedproceeds解解题方法：Taxnow=Consideration–Rollover=MV–Newbasecostofasset=Disposalbyson:chargeablegain=proceeds–newbaseGiftonqualifyingGainongiftofsharesmaynotallbeeligibleforrelief.Where alcompanyhasinvestmentsinitsnetassets,thegiftreliefisrestricted.投资类资产不能reliefGaineligibleforreliefwillbe:Totalgain×MVofCBA/MVofCAchargeableassetassetsnotexemptfromCGT)满足CGT条件的资CBA&CBA&CACBA&Nonwastingchat Capitalgaintobedeferredwherethedisposalproceedsoftheoldassetsarereinvestedinanewasset.递延部Landandbuildingse.gfactory)土地&FixedplantandmachineryGoodwillShips,aircraft,hovercraft气垫船,Salites,spacestations,Mikeandpotatoquotasforindividualsonly)TimeThenewassetmustbepurchasedduringaperiodof1yearbeforethesaleoftheoldassetand3yearsafterthesale.卖掉前1年-3年内买入新的Bothforbusinessuseatthetimethatitisacquired.Partialreinvestmentofproceeds不是全额重新投资，surplusgainBasecost=cost–deferredReinvestmentindepreciatingassets(Predictablelife≤60years,fixedPM&*basecost不减DisposalofthenewThenewassetceasestobeusedfortrading10yearssincethenewassetwasEntrepreneurs'Businessasset:Disposalofabusinessorpartofabusinessbyasoletrader，包括商誉，等(noreliefongainsarisingfrominvestments).Sharesinacompany:employee+限额：Lifetimerelief:₤10Millionofqualifyinggains一生共有1000万的免税Taxrate：10%税申报时间：Claimsmustbemade of31Januaryfollowingthetaxyearofdisposal.15/162018131计算 入计算basicratebandusedagainstyour Basicratebandagainstyourothergains,chargedatSharesandQuotedsharesandsecurities的估值，取低¼up:Lowerquotedprices+¼×(higherquotedprice–lowerquotedAverageofhighestandlowestmarkedMatchingrulesforBonusTreatedasifacquiredonthesamedateastheoriginalsharestowhichtheyRightThecostoftheoriginalholdingispassedontothenewCashelementdisposalforCGTpurposesoriginalcost要重新分配视作partdisposal，disposalpartcost=originalcostxA/(A+B)A=cashB=MVofnewsharesacquiredatdateofGiltsandqualifyingcorporatebonds（QCBs）国债和企业债券:Self-assessmentandpaymentoftaxbytraditionalpaper：31Octoberfollowingthetaxyearonline：31Januaryfollowingthetaxyeartoer：otic+Penaltiesforlatesubmissionoftax≤3 3-6 ₤100+₤10per(for umof906-12 5%oftaxdue(minimumof31Januaryinthetaxyear–1stpaymenton31Julyfollowingthetaxyear–2ndpaymentonaccount31Januaryfollowingthetaxyear–balancingpayment(*TwoPOAarebasedonlastyear’staxpayable&Class4NIC50%Forthetaxyear2015-16,POAarenotrequiredifthetaxpaidbyassessmentforthetaxyear2014-15waslessthan₤1,000orifmorethan80%ofthetaxliabilityfor2014-15wasdeductedatsource.PenaltyonlateBalancing<5mthsafterpenaltyTaxunpaid@penaltydate*5-11mthsafterpenaltyTaxunpaid@endof5mths*>11mthsafterpenaltyTaxunpaid@endof11mths*KeepKeerecords(2015-Businessrecords:5yearsafter31Jan.followingthetaxyear.(e.g.2022.1.31)Otherrecords:1yearafter31Jan.followingthetaxyear.(e.g.2018.1.31)AmendmentsandcompliancecheckHMRCmaycorrectobviouserrorswithin9monthsofTaxpayermaymakeamendmentswithin12monthsafterduefilingdate.（2018.1.31evenHMRCmaycommenceacompliancecheckupto12monthsfromdatereturnisactuallysubmittedifitissubmittedontime.Butupto12monthsfromthequarterdayfollowingactualsubmissionifitisfiledlate.Thequarterdatesare31January,30April,31Julyand31October.Penalty罚金&Interest*HMRC最高可以对不诚信行为做，并issueacivilpenaltyofupto50,000罚息InterestischargeableonlatepaymentofbothPOAandInteresttothe从TaxdueInterestfromtheHMRC从Taxdue定ScopeLifetimetransfers生前转移VSDeathestate身后转移（遗嘱遗产 s：Individuals个人andTrusteesDiminutioninvalue/losstodonor捐赠人的损失/价值的减损注意：IHT不是看受方收到多少，而是看给予方损失多少而CGT是看受方所得的MV。 Transferofvaluefor alue£IHT-IHT-Spouses/civil5000permarriage–2500permarriage–1000permarriage–Small250fiscalyear250，全额收税Normal的AnnualDonor&Donee个人给Trust>7Donor付25%OrTrust20%<7Nil325,000lessany325,000lessany+Taxduesixmonthsfromendofmonthoftransfer6个月内4.6-9.30发生，来年4-30前完税；其他时间，gift6个月内完6间*Exemptionisgiveninchronologicalordertotheearliestgift(s)madeinthetaxPET&CLT计算£Gift2013/14NetgifyafterNilbandLessCLTsinprevious7yearsbeforeTaxatGrossvalueofgift(grosschargeabletransfers=gift(afterallreliefsandexemptions)plustaxifdonorpays捐赠者损失=+justgift(afterallreliefsandexemptionsiftrustpays捐赠者损失=Taxpayableon&payablebythedoneeofthegift.从收到的金额里扣除Taperrelief：Period%reductionindeathDeathDeathtaxpayableonlifetimegifts£GrossLess:nilbandremaining:NilbandondeathLess:GCTsin7yearsbeforegiftNilband£XTax@40%%XLess:lifetimetax(onDeathtaxX*Nilbandfor21/15is£Deathestate遗产，税率FREE££FreeholdXLess:mortgageandaccruedmXStocksandsharesXInsurancepolicyXLeaseholdXXXDebtsduetoXXXLess:debtsduebyfuneralLess:exempttransfersmXDeath.1Anoutlinedeath ookslikeXDeath.1Anoutlinedeath ookslikeXDateofdeath…ComputingtaxabletotalTaxyears:01.04.15-31.03.16，determinethetaxrateapplied.Proformaofcorporationtax₤TradingProfits e Property e Netchargeablegains(receipts) Less:QualifyingcharitableDonations(payments) Taxabletotalprofits PLUS:Franked e AugmentedProfits(fortaxrate 收入类别： eBankorloaninterestsreceivedgross区别：个人是Property e：RentorotherreceivedduetoleaseofpropertyPremiumonshorttermleases50years)（处理同个人ChargeableGains公司交企税：Capitalgainsarisingfromdisposalofassetwhichisnotexempt应税资本利得，是个gain和loss抵扣后净额Qualifyingcharitabledonations：PaidgrossbycompaniesProperty只能抵扣e可以抵扣当期totalprofitReliefforLoanrelationshiprulesInterestreceivedInterestpaidTaxableeeAllfiguresgrossinBankdepositinterest(BDI)&Buildingsocietyinterest(BSI)arereceivedgross,属于‘investmentNOCGTforcompanies.chargeablegains捐款是用grossamount.(不同于个人，还要对捐款值grossLongperiodoftheremaining12Ifacompanyhasa‘periodofaccount’longerthan12months,musttheremaining12BothtaxreturnssubmittedtoHMRCby12monthsafterthebalancesheetTaxfortheperiodwouldbepayableontwoseparatePeriodof会计关账期Anyperiodforwhichacompanyprepares12monthsshorterorlonger纳税CorporationtaxischargedinrespectofaccountingPeriods.Anaccountingperiodcan’tbelongerthan12months（≤12月）CompanystartstotradePreviousaccountingperiod止：下述3个取最早的时 12Mafterthestartoftheaccountingperiod12 ofthecompany’speriodofaccount(POA)关账期 ThedatecompanyceasestotradeChargeablegainsforCTAnnualIndexationGiftrelief,RolloverreliefReplacementofassetrelief(rollover Unindexed%increaseinRPIto3d.pxcostIndexedgain Indexationallowance通胀虚增调（RPI=RetailPriceIndexationallowance=allowanableexpenditure（RPI=RetailPriceRPIinmonthofsaleRPIinmonthofpurchase)/RPIinmonthof*计算时保留3位小数roundtothreedecimalsandmultiplybyasCapitalAnyallowablecapitallossiscarriedforwardtosetagainstthe chargeablegainsinfutureaccountingperiods抵扣未来的第一笔capitalgain。注意：CapitallossescanNOTbeset e不能抵扣其他收入Sharematchingrulesforcompanies次序AcquisitiononthesameAcquisitionin9dayspriortosale9FA1985pool：所有其他时间段（考虑indexationfactor；而且保留原始的小数点后位数）ThenumberofThecostoftheIndexedcostoftheBonusRightsNumberofNoIndexationNoReplacementofbusinessassetrelief:samefor*抵扣current&carry Loss:12个月的Trading可以抵扣：当期的其他收入/carryback36monthsagainsttotalprofitsbeforequalifyingcharitabledonations(LIFObasis)Capitallosses：CarryCarryforwardgainsintheCarryforward未来的futureCarryforward未来的futuretotalGroupsforlossEachlevelmorethanorequaltoEffectiveholdingmorethanorequaltoCompanieswithinthegrouptosetagainstlossestoothercompanies’TTPwithinthegroup.内的loss可以用来抵扣B公司的ThelossesthatcanbegrouprelievedOnlycurrentperiodlossesareavailableforgroupreliefGroupsMustbeUKresidentUKMarginalrateofabovethebetweentheULand21.25%AP=TPP时适用belowCT=LLx20%+(AP-LL)x21.25%=TTPx21%-MarginalOrderofEffectivemarginalrate(21.25%)tobringtheprofitsdowntoMainrate(21%)tobringtheprofitsdowntosmallprofitsrateThenremaininglossestosmallprofitsrategrouptimeapportioned.大家时间同步correspondingperiod。只有加入后的loss或者离开前的loss可以抵扣。AclaimforgroupreliefismadebyClaimantTheclaimshouldbemadewithin2yearsofoftheclaimantcompany’sprofitmakingunlesspositionnotyetfinalandChargeablegains直接控股Eachlevelmorethanorequalto75%间接控股：Effectiveholdingmorethan50%间接控股HoldingcompanyisamustActualtransferofassetswithinanogain/nolossbasis(ExemptNotionaltransferofassetswithinaElectionmustbemadewithin2yearsofendofaccoutingperiod.makea 充分利用资本loss，尽量让内RolloverMorechanceofroll-overreliefbeingSelf-assessmentandpaymentoftaxbyTheduedateofareturn,whichisthefillingdate,isnormallythelater12monthsafteroftheaccounting3monthsfromthedateonwhichthenoticerequiringthereturnwasAmendments&AcompanymayamendareturnwithintwelvemonthsofthefilingHMRCmayamendareturntocorrectanyobviouserrorsoranythingelsethatanofficerhasreasontobelieveisincorrectinthelightofinformationavailablewithinninemonthsofthereturnbeingfiled保存记录时间KeerecordsAP结束后的6年。CorporationTaxPayment缴paycorporationtaxbyAlargecompanyisacompanywhoseaugmentedprofitsareabovetheupperlimitof₤1,500,000dividedbythenumberofrelated51%groupcompaniesandalsotimeapportionedforshortaccountingperiods.Related51%groupcompanies(Associatedcompanies)Companiesarerelated51%groupcompanieswitheachotherifonecompanycontrolstheBothcompaniesareundercommoncontrolbyanotherWhatisHoldingatleast51%ofsharecapitalHoldingatleast51%ofvotingBeingentitledtoatleast51%ofdistributableprofitsornetassetonwindingAugmentedprofits=TTP+(dividendsfromunrelatedcompaniesx*ThereducedtaxShortaccountingperiod: *n/12Related51%group *Ifanaccountingperiodis12months,installmentsaredueonthe14thdayofthemonth,startingfromthe7thmonth,followedby10thmonth,13thmonthand16thmonth.Ifanaccountingperiodislessthan12months,thefinalinstallmentisdueonthe14thdayinthe4thmonthofthenextaccountingperiod.Corporationtaxisduefor9months yafteroftheaccountingdidnotsubmitthereturnon0-33-66-12>121st&₤₤₤200+10