遲了登記Self Assessment點算 7個要報Self Assessment的常見情況 無英國收入便不用在英國報稅??
每年10月5日是登記英國self assessment的期限。有不少初到英國的香港人也有疑問自己是否需要登記 Self Assessment及報稅。今集我會分享如何檢查自己是否需要登記Self Assessment，如果遲了登記會有什麼後果。最後，我選擇了七個要報 self assessment自我評估（Self Assessment）是英國的一種稅務申報系統，讓個人和企業自己計算應繳納的稅款，並向英國稅務海關總署（ HMRC ）提交詳細的收入和支出信... More 的常見情況與大家分享。
6 thoughts on “遲了登記Self Assessment點算 7個要報Self Assessment的常見情況 無英國收入便不用在英國報稅??”
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Hi Small Fish Ba,
In Mar 2024, I received a payout USD4,500 from Manulife HK for my mother-in-law passed away, she was the policy owner of this HK life insurance, I and my husband are two of the beneficiaries. I and my husband are UK-taxpayer. Shall we declare this payout by using self-assessment, if yes, what section should be declared. Is that taxable in UK, if yes, what is the tax rate? Look forward to your reply, thank you very much.
I am not a tax or financial adviser. The following is purely my personal understanding, not professional advice 👇
Hi Jenny. Sorry about your loss. Whether your mother-in-law’s estate is due to UK inheritance tax depends on her tax status. If she is not a UK domiciled or UK deemed domicile (15 years of tax resident in the last 20 years), then no UK IHT is due. Whether you and your husband are UK tax residents are irrelevant.
Dear SmallFish Ba
My husband keeps receiving the self assessment alert, but he has earned less than £10,000 saving interest in the UK. He has just opened the HMRC online services account but has not registered self assessment and even without UTR number. When we clicked into the account, it shows there is no need for him to pay tax. Do you know if we still need to do self assessment? Thanks so much for your reply in advance
Hi Cecilia. It depends on what the alert says. One of the best way is to go to HMRC website and do the self assessment test.
https://www.gov.uk/check-if-you-need-tax-return
And if there is foreign savings interest income (e.g, interest paid by bank account in Hong Kong), then Self Assessment is a must.
請教一下，我是英國稅務居民，最近向香港的保險公司申請退保，收回的「保証款項」(少於我過往加起來的供款) 需向英國報稅嗎？如需要，應在哪個範疇報？ (eg Foreign Income？) 謝謝。
本人並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
Hi Chris. 海外保險需唔需要報睇你最終有無賺. Offshore life assurance policy 嘅 chargeable gain 係:
Chargeable Gain = Surrender Value + Previous Withdrawals − Total Premiums Paid
如果係蝕 (chargeable gain < 0)，唔需要報。因為都無得報 loss。