Value Plus Taxation — Certified Public Accountants

移英前要做好稅務規劃海外資產收入要如何處理?
在英國稅務中，如工作收入，租金收入，利息，股息和養老金都需要繳納所得稅。在2020/21稅務年度，英國所得稅稅率為20％/40%/45％，比起香港的15%標準稅率高出很多。另外還有國民保險稅，增值稅，遺產稅等等。

你是否英國稅務居民?
這將取決於您當年的稅務年度在英國停留的日數。如果您留英時間是15天以下，那麼您將不會是英國稅務居民。如果您留英超過183天或更長時間，則必定是當年的英國稅務居民。如果留英時間是兩者之間，則需要用『Statutory Residence Test』才可決定你的稅務居民身份。

UK Domicile/Remittance Basis
一般情況下，初次移英的人會是 non UK-Domicile，non UK-Domicile有兩種繳納個人稅的方法：產生基礎(Arising Basis)和匯款基礎(Remittance Basis)。產生基礎(Arising Basis)將對全球範圍內(英國及英國以外)產生的所有收入繳納英國稅。

匯款的基礎(Remittance Basis)，將對英國的收入及“匯入”英國的任何收入繳納英國稅。
匯款的基礎(Remittance Basis)看似是對non UK-Domicile提供了非常大的稅務寬免，但隨著留英時間越長匯款的基礎將不會再是"免費午餐"。每年的申請費用會升到30,000英鎊甚至60,000英鎊。如果在過去20年中留英時間有15年，那麼您將被視為Deemed UK Domicile，將無法再使用匯款基礎(Remittance Basis)。

*使用(Remittance Basis)將失去當年的個人免費額及資產增值稅免費額*
要判斷你是否英國稅務居民/UK Domicile和匯款的基礎(Remittance Basis)的應用是一個非常複雜的學問，如split year treatment/inheritance tax/clean capital/mixed fund/offshore transfer等問題，所以在有意使用匯款的基礎前，定必先咨詢稅務意見。

移英前要做好稅務規劃海外資產收入要如何處理?
在英國稅務中，如工作收入，租金收入，利息，股息和養老金都需要繳納所得稅。在2020/21稅務年度，英國所得稅稅率為20％/40%/45％，比起香港的15%標準稅率高出很多。另外還有國民保險稅，增值稅，遺產稅等等。

你是否英國稅務居民?
這將取決於您當年的稅務年度在英國停留的日數。如果您留英時間是15天以下，那麼您將不會是英國稅務居民。如果您留英超過183天或更長時間，則必定是當年的英國稅務居民。如果留英時間是兩者之間，則需要用『Statutory Residence Test』才可決定你的稅務居民身份。

UK Domicile/Remittance Basis
一般情況下，初次移英的人會是 non UK-Domicile，non UK-Domicile有兩種繳納個人稅的方法：產生基礎(Arising Basis)和匯款基礎(Remittance Basis)。產生基礎(Arising Basis)將對全球範圍內(英國及英國以外)產生的所有收入繳納英國稅。

匯款的基礎(Remittance Basis)，將對英國的收入及“匯入”英國的任何收入繳納英國稅。
匯款的基礎(Remittance Basis)看似是對non UK-Domicile提供了非常大的稅務寬免，但隨著留英時間越長匯款的基礎將不會再是"免費午餐"。每年的申請費用會升到30,000英鎊甚至60,000英鎊。如果在過去20年中留英時間有15年，那麼您將被視為Deemed UK Domicile，將無法再使用匯款基礎(Remittance Basis)。

*使用(Remittance Basis)將失去當年的個人免費額及資產增值稅免費額*
要判斷你是否英國稅務居民/UK Domicile和匯款的基礎(Remittance Basis)的應用是一個非常複雜的學問，如split year treatment/inheritance tax/clean capital/mixed fund/offshore transfer等問題，所以在有意使用匯款的基礎前，定必先咨詢稅務意見。

Value Plus Taxation
Certified Public Accountant
Value Plus Taxation
Certified Public Accountant
Value Plus Taxation
Certified Public Accountant
Value Plus Taxation
Certified Public Accountant
Value Plus Taxation
Certified Public Accountant

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Tax Preparation

Preparing your own income tax return can be a task that leaves you with more questions than answers. It is just too easy to overlook deductions and credits to which you are entitled.

Tax Planning

Planning is the key to successfully and legally reducing your tax liability. We go beyond tax compliance and proactively recommend strategies to maximize your after-tax income.

Tax Problems

If you owe the IRS, you have a very serious problem. It may take the IRS several years to catch up to you, but they're relentless and have no mercy in collecting all the money that is owed.

Tax Preparation

Whether we like it or not, today's tax laws are so complicated that filing a simple return can be confusing.

Tax Planning

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Tax Problems

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Expat Taxation, Delivered.

If you're an American expat looking for help filing US tax returns in Hong Kong, you've come to the right place.

Individual Federal Income Tax

If you are a US citizen or Green Card holder living abroad then you must file a US tax return each year.

Individual State Tax

If you are a US Citizen or resident alien living abroad, you may have to file a state tax return.

Partnerships

If you have acquired 10% or greater interest in a controlled foreign partnership, you must file an informational tax return with the IRS using Form 8865.

Corporations

If you have acquired 10% or greater interest in a controlled foreign corporation, you must file an informational tax return with the IRS using Form 5471.

Foreign Bank Account Reporting (FBAR)

If you are a US citizen or Green Card holder, and you have a bank account outside of the US, there is a very high chance that you must disclose it to the US government.

Foreign Account Tax Compliance Act (FATCA)

FATCA is a product of US' efforts to combat offshore tax evasion. US expats of all income levels with foreign accounts and assets need to be conscious of its impact.

Amended Tax Return

You should file an amended return if the information on your original US expat tax return is incorrect.

Extension of Time To File Tax Return

Did you know that US citizens living abroad are automatically given a 2 month extension to file their taxes?

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