SelfTax 示範 (2): 填表及遞交

❗❗更正:

1. Box 10 是填 Split Year Date 前在該稅年逗留在英國的部分。 參考: If you’re claiming split year treatment分年處理（Split Year Treatment）是一種稅務規定，適用於那些在英國居住期間發生變動的納稅人，確保他們只需對實際居住在英國期間的全球收入繳納所得... More, and you’ve put ‘X’ in box 3, the entry in box 10 should only be for days spent in the UK for the overseas part of the year.

2. 如果不是 split year case 1 或6，不用填 Box 13 參考: If you’ve not put ‘X’ in box 1 but you’ve put ‘X’ in box 3 because you meet the criteria for any of the split year cases 1 and 6, put the total number of days that you worked for more than 3 hours in the UK during the overseas part of the year inbox 13.

3. Box 14 是要申請 overseas work days 才要填 參考: If you’ve put ‘X’ in box 2, put the total number of overseas work days that relate to your claim to Overseas Workday Relief (OWR) for the whole of the 2021 to 2022 tax year in box 14. If you’ve put ‘X’ in boxes 2 and 3 you only need to put the number of overseas work days for your OWR claim for the UK part of the 2021 to 2022 tax year in box 14.

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如果你需要在英國向HMRC報Self Assessment中的Split Year Treatment便需要填SA109 (Residence, remittance basis etc) 。很可惜，HMRC國王陛下稅務海關總署（HMRC，His Majesty's Revenue and Customs）是英國政府的稅務和海關管理機構，負責徵收稅款、管理福利和打擊稅務欺詐，為國家公共服... More Online Service 是不支援 SA109的。如果想網上遞交SA109，可以用HMRC提議的第三方的軟件。 今集我會為大家示範如何在SelfTax填表和遞交報稅表。不想付費的朋友也可以透過免費帳戶填好資料並核對無誤後，下載PDF表格或按網上表格填寫紙本報稅表。