{"id":3736,"date":"2026-06-19T13:35:22","date_gmt":"2026-06-19T12:35:22","guid":{"rendered":"https:\/\/hongkongers.org.uk\/?p=3736"},"modified":"2026-06-28T19:01:50","modified_gmt":"2026-06-28T18:01:50","slug":"uk-tax","status":"publish","type":"post","link":"https:\/\/hongkongers.org.uk\/zh\/2026\/06\/uk-tax\/","title":{"rendered":"\u82f1\u570b\u7a05\u52d9\u554f\u7b54"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u672c\u6587\u50c5\u70ba\u4e00\u822c\u8cc7\u8a0a\uff0c\u4e26\u4e0d\u69cb\u6210\u500b\u4eba\u7a05\u52d9\u5efa\u8b70\u3002\u7a05\u52d9\u60c5\u6cc1\u56e0\u4eba\u800c\u7570\uff0c\u76f8\u95dc\u898f\u5247\u4ea6\u7d93\u5e38\u8b8a\u52d5\u3002\u5982\u6709\u7591\u554f\uff0c\u8acb\u5148\u8aee\u8a62\u5408\u8cc7\u683c\u7684\u82f1\u570b\u7a05\u52d9\u9867\u554f\u3002 <\/p>\n\n\n\n<h2 id=\"topics\" class=\"wp-block-heading\">\u4e3b\u984c<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><a href=\"#mpf\" title=\"\u4f60\u7684\u5f37\u7a4d\u91d1\u8207\u6d77\u5916\u8cc7\u7522\">\u4f60\u7684\u5f37\u7a4d\u91d1\u8207\u6d77\u5916\u8cc7\u7522<\/a><\/li>\n\n\n\n<li><a href=\"#SelfAssessment\" title=\"\u81ea\u6211\u8a55\u7a05\u8207\u9810\u7e73\u7a05\">\u81ea\u6211\u8a55\u7a05\u8207\u9810\u7e73\u7a05<\/a><\/li>\n\n\n\n<li><a href=\"#WorkingForYourself\" title=\"\u81ea\u50f1\u4e4b\u8def\uff1a\u7368\u8cc7\u3001\u516c\u53f8\u8207 IR35\">\u81ea\u50f1\u4e4b\u8def\uff1a\u7368\u8cc7\u3001\u516c\u53f8\u8207 IR35<\/a><\/li>\n\n\n\n<li><a href=\"#Residence\" title=\"\u5c45\u6c11\u8eab\u5206\u3001\u5c45\u7c4d\u8207\u5168\u65b0\u7a05\u5236\">\u5c45\u6c11\u8eab\u5206\u3001\u5c45\u7c4d\u8207\u5168\u65b0\u7a05\u5236<\/a><\/li>\n\n\n\n<li><a href=\"#MDT\" title=\"\u6578\u78bc\u5316\u5831\u7a05\uff1a2026 \u5e74\u7684\u8f49\u8b8a\">\u6578\u78bc\u5316\u5831\u7a05\uff1a2026 \u5e74\u7684\u8f49\u8b8a<\/a><\/li>\n\n\n\n<li><a href=\"#Wealth\" title=\"\">\u5b88\u4f4f\u8ca1\u5bcc\uff1a\u8cc7\u672c\u589e\u503c\u7a05\u8207\u907a\u7522\u7a05<\/a><\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"mpf\" class=\"wp-block-heading\">\u4f60\u7684\u5f37\u7a4d\u91d1\u8207\u6d77\u5916\u8cc7\u7522<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6211\u7684\u5f37\u7a4d\u91d1\u5728\u82f1\u570b\u8981\u8ab2\u7a05\u55ce\uff1f\u800c\u7559\u5728\u9999\u6e2f\u7684\u5b58\u6b3e\u8207\u7269\u696d\uff0c\u6211\u53c8\u5fc5\u9808\u5411 HMRC \u7533\u5831\u751a\u9ebc\uff1f<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6211\u79fb\u5c45\u82f1\u570b\u5f8c\u63d0\u53d6\u4e86\u5f37\u7a4d\u91d1\uff0c\u9019\u7b46\u6b3e\u9805\u8981\u5411 HMRC \u8ab2\u7a05\u55ce\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u4e00\u822c\u800c\u8a00\u4e0d\u9700\u8981\u3002\u6839\u64da\u300a\u82f1\u6e2f\u96d9\u91cd\u8ab2\u7a05\u5b89\u6392\u300b\uff08DTA\uff09\uff0c\u4f86\u81ea\u9999\u6e2f\u8a8d\u53ef\u9000\u4f11\u8a08\u5283\uff08\u5305\u62ec\u5f37\u7a4d\u91d1\uff09\u7684\u9000\u4f11\u91d1\u53ca\u985e\u4f3c\u6b3e\u9805\u2014\u2014\u689d\u6587\u660e\u78ba\u6db5\u84cb\u300c\u4e00\u7b46\u904e\u63d0\u53d6\u300d\u2014\u2014\u53ea\u6703\u5728\u9999\u6e2f\u8ab2\u7a05\u3002\u7531\u65bc\u5f37\u7a4d\u91d1\u6b0a\u76ca\u5728\u9999\u6e2f\u7372\u8c41\u514d\u85aa\u4ff8\u7a05\uff0c\u5be6\u969b\u7d50\u679c\u901a\u5e38\u662f\u5169\u5730\u7686\u4e0d\u5fb5\u7a05\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9808\u7559\u610f\u4e00\u9ede\uff1aHMRC \u65bc 2025 \u5e74\u66f4\u65b0\u4e86\u6709\u95dc\u6d77\u5916\u4e00\u7b46\u904e\u6b3e\u9805\u7684\u6307\u5f15\uff0c\u5be6\u969b\u8655\u7406\u6703\u8996\u4e4e\u5177\u9ad4\u60c5\u6cc1\u800c\u5b9a\u2014\u2014\u4f60\u4f55\u6642\u6210\u70ba\u82f1\u570b\u7a05\u52d9\u5c45\u6c11\u3001\u6b3e\u9805\u5982\u4f55\u5b89\u6392\uff0c\u4ee5\u53ca\u63d0\u53d6\u7684\u91d1\u984d\u3002\u82e5\u5f37\u7a4d\u91d1\u7d50\u9918\u91d1\u984d\u9f90\u5927\uff0c\u5efa\u8b70\u5728\u63d0\u53d6\u524d\u5148\u5411\u9867\u554f\u78ba\u8a8d\u4f60\u7684\u7a05\u52d9\u72c0\u6cc1\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6211\u898b\u5230\u5831\u9053\u6307 HMRC \u5411\u9999\u6e2f\u4eba\u767c\u4fe1\uff0c\u67e5\u8a62\u672a\u7533\u5831\u7684\u6d77\u5916\u8cc7\u7522\u3002\u6211\u9700\u8981\u64d4\u5fc3\u55ce\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u9019\u4e9b\u5831\u9053\u78ba\u5be6\u5f15\u8d77\u4e0d\u5c11\u6050\u614c\uff0c\u4f46\u9808\u4e86\u89e3\u80cc\u666f\u3002\u7576 HMRC \u7684\u6578\u64da\u986f\u793a\u67d0\u4eba\u300c\u53ef\u80fd\u300d\u6709\u672a\u7533\u5831\u7684\u96e2\u5cb8\u6536\u5165\u6642\uff0c\u4fbf\u6703\u767c\u51fa\u4fd7\u7a31\u300c\u63d0\u9192\u4fe1\u300d\uff08nudge letter\uff09\u3002\u6536\u5230\u4fe1\u4ef6\u53ea\u662f\u63d0\u793a\u4f60\u6aa2\u8996\u4e00\u4e0b\uff0c\u4e26\u975e\u6307\u63a7\u4f60\u505a\u932f\u4e86\u751a\u9ebc\u3002\u53ea\u8981\u78ba\u4fdd\u6240\u6709\u300c\u61c9\u8ab2\u7a05\u300d\u7684\u6d77\u5916\u6536\u5165\uff08\u79df\u91d1\u3001\u5229\u606f\u3001\u80a1\u606f\uff09\u90fd\u5df2\u5982\u5be6\u7533\u5831\uff0c\u4fbf\u7121\u9808\u64d4\u5fc3\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u65e2\u7136\u5f37\u7a4d\u91d1\u4e0d\u8ab2\u7a05\uff0c\u6211\u9084\u9700\u8981\u5411 HMRC \u7533\u5831\u9999\u6e2f\u7684\u79df\u91d1\u6216\u9280\u884c\u5229\u606f\u55ce\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u901a\u5e38\u9700\u8981\u3002\u8207\u4e00\u7b46\u904e\u5f37\u7a4d\u91d1\u4e0d\u540c\uff0c\u4f86\u81ea\u9999\u6e2f\u8cc7\u7522\u7684\u6536\u5165\u2014\u2014\u9999\u6e2f\u7269\u696d\u7684\u300c\u79df\u91d1\u300d\uff0c\u6216\u9999\u6e2f\u6236\u53e3\u53ca\u6295\u8cc7\u7684\u300c\u5229\u606f\u8207\u80a1\u606f\u300d\u2014\u2014\u5728\u4f60\u6210\u70ba\u82f1\u570b\u7a05\u52d9\u5c45\u6c11\u5f8c\uff0c\u4e00\u822c\u9808\u5728\u82f1\u570b\u8ab2\u7a05\uff0c\u4e26\u5728\u8d85\u904e\u514d\u7a05\u984d\u6642\u900f\u904e\u81ea\u6211\u8a55\u7a05\u7533\u5831\u3002\u6700\u91cd\u8981\u7684\u4f8b\u5916\uff0c\u662f\u4e0b\u6587\u6240\u8ff0\u70ba\u65b0\u79fb\u6c11\u800c\u8a2d\u7684\u56db\u5e74\u5bec\u514d\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6211\u5e38\u807d\u5230\u7684\u300c\u56db\u5e74\u6d77\u5916\u6536\u5165\u5bec\u514d\u300d\u662f\u751a\u9ebc\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u7531 2025 \u5e74 4 \u6708 6 \u65e5\u8d77\uff0c\u82f1\u570b\u4ee5\u5168\u65b0\u7684\u300c\u56db\u5e74\u6d77\u5916\u6536\u5165\u53ca\u6536\u76ca\u5bec\u514d\u300d\uff08FIG\uff09\u53d6\u4ee3\u820a\u6709\u7684\u300c\u975e\u5c45\u7c4d\u300d\uff08non-dom\uff09\u532f\u5165\u5236\u3002\u82e5\u4f60\u62b5\u82f1\u524d\u7684\u904e\u53bb\u5341\u500b\u8ab2\u7a05\u5e74\u5ea6\u5747\u975e\u82f1\u570b\u7a05\u52d9\u5c45\u6c11\uff0c\u4fbf\u53ef\u5c31\u62b5\u82f1\u5f8c\u9996\u56db\u5e74\u7684\u6d77\u5916\u6536\u5165\u53ca\u6536\u76ca\u7533\u7d22 100% \u5bec\u514d\u2014\u2014\u671f\u9593\u66f4\u53ef\u5c07\u8a72\u7b49\u6b3e\u9805\u532f\u5165\u82f1\u570b\u800c\u7121\u9808\u7e73\u4ed8\u82f1\u570b\u7a05\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b64\u5bec\u514d\u4e26\u975e\u81ea\u52d5\u751f\u6548\uff1a\u4f60\u5fc5\u9808\u5c31\u6bcf\u500b\u6b32\u9069\u7528\u7684\u5e74\u5ea6\uff0c\u5728\u81ea\u6211\u8a55\u7a05\u5831\u7a05\u8868\u4e0a\u63d0\u51fa\u7533\u7d22\uff1b\u56db\u5e74\u671f\u4e00\u904e\u4fbf\u4e0d\u518d\u9069\u7528\uff0c\u5176\u5f8c\u9808\u6309\u5168\u7403\u6536\u5165\u8ab2\u7a05\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5982\u679c\u6211\u4e26\u4e0d\u6253\u7b97\u6c38\u4e45\u5b9a\u5c45\u82f1\u570b\uff0c\u9019\u6703\u6709\u5e6b\u52a9\u55ce\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u4f5c\u7528\u5df2\u5927\u4e0d\u5982\u524d\u30022025 \u5e74 4 \u6708\u4e4b\u524d\uff0c\u9999\u6e2f\u300c\u5c45\u7c4d\u300d\u53ef\u70ba\u6d77\u5916\u8ca1\u5bcc\u63d0\u4f9b\u4fdd\u8b77\uff1b\u4f46\u5728\u65b0\u5236\u4e0b\uff0c\u5c45\u7c4d\u5df2\u4e0d\u518d\u6c7a\u5b9a\u5165\u606f\u7a05\u3001\u8cc7\u672c\u589e\u503c\u7a05\u6216\u907a\u7522\u7a05\u2014\u2014\u73fe\u6642\u7684\u95dc\u9375\u5728\u65bc\u4f60\u7684\u300c\u5c45\u6c11\u8eab\u5206\u300d\uff0c\u5373\u4f60\u5be6\u969b\u5728\u82f1\u570b\u5c45\u4f4f\u4e86\u591a\u4e45\u3002\u9577\u9060\u898f\u5283\u6642\u4f60\u7684\u610f\u9858\u4ecd\u6709\u610f\u7fa9\uff0c\u4f46\u5df2\u4e0d\u518d\u5de6\u53f3\u4f60\u65e5\u5e38\u7684\u7a05\u55ae\u3002\u8a73\u898b\u4e3b\u984c\u56db\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u91cd\u9ede\u6458\u8981<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\">\u7533\u5831\u4e0d\u7b49\u65bc\u7e73\u7a05\u3002\u5373\u4f7f\u7121\u9808\u7e73\u7a05\uff08\u4f8b\u5982\u9069\u7528\u56db\u5e74\u5bec\u514d\uff09\uff0c\u4f60\u4ecd\u53ef\u80fd\u9808\u5411 HMRC \u7533\u5831\u8a72\u6536\u5165\u7684\u5b58\u5728\u3002<\/li>\n\n\n\n<li>\u65b0\u5236\u8207 DTA \u4e4b\u9593\u7684\u76f8\u4e92\u5f71\u97ff\u76f8\u7576\u8907\u96dc\uff1b\u82e5\u4f60\u6301\u6709\u53ef\u89c0\u7684\u6d77\u5916\u6295\u8cc7\u7d44\u5408\uff0c\u52d9\u5fc5\u5c0b\u6c42\u91dd\u5c0d\u6027\u7684\u5c08\u696d\u610f\u898b\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"#topics\" title=\"\u8fd4\u56de\u6700\u9802\">\u8fd4\u56de\u6700\u9802<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"SelfAssessment\" class=\"wp-block-heading\">\u81ea\u6211\u8a55\u7a05\u8207\u9810\u7e73\u7a05<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u9999\u6e2f\uff0c\u7a05\u52d9\u5927\u591a\u7531\u50f1\u4e3b\u4ee3\u70ba\u8655\u7406\uff1b\u82f1\u570b\u5247\u8981\u6c42\u4f60\u4e3b\u52d5\u767b\u8a18\u3001\u7533\u5831\u53ca\u7e73\u7a05\u2014\u2014\u800c\u5176\u4e2d\u4e00\u9805\u300c\u9810\u7e73\u7a05\u300d\uff0c\u5e7e\u4e4e\u4eba\u4eba\u90fd\u6703\u5728\u7b2c\u4e8c\u5e74\u88ab\u6bba\u500b\u63aa\u624b\u4e0d\u53ca\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6211\u53d7\u50f1\u4e26\u900f\u904e PAYE \u7e73\u7a05\uff0c\u9084\u9700\u8981\u5831\u7a05\u55ce\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u4e0d\u6703\u55ae\u56e0\u85aa\u91d1\u800c\u9700\u8981\u3002\u91dd\u5c0d\u53ea\u900f\u904e PAYE \u8ab2\u7a05\u4eba\u58eb\u7684\u820a\u6709 15 \u842c\u82f1\u938a\u5165\u606f\u9580\u6abb\uff0c\u5df2\u7531 2024\/25 \u8ab2\u7a05\u5e74\u5ea6\u8d77\u53d6\u6d88\uff0c\u56e0\u6b64\u55ae\u6191\u9ad8\u85aa\u672c\u8eab\u5df2\u4e0d\u518d\u9700\u8981\u5831\u7a05\u3002\u4f46\u82e5\u7b26\u5408\u4ee5\u4e0b\u4efb\u4f55\u4e00\u9805\u300c\u89f8\u767c\u689d\u4ef6\u300d\uff0c\u4f60\u4fbf\u5fc5\u9808\u5831\u7a05\uff0c\u4f8b\u5982\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\">\u81ea\u50f1\u6536\u5165\u8d85\u904e 1,000 \u82f1\u938a\uff08\u7e3d\u984d\uff09\uff1b<\/li>\n\n\n\n<li class=\"translation-block\">\u82f1\u570b\u6216\u6d77\u5916\u7269\u696d\u7684\u79df\u91d1\u6536\u5165\u8d85\u904e 1,000 \u82f1\u938a\uff08\u7e3d\u984d\uff09\uff1b<\/li>\n\n\n\n<li class=\"translation-block\">\u80a1\u606f\u8d85\u904e 500 \u82f1\u938a\u7684\u80a1\u606f\u514d\u7a05\u984d\uff1b<\/li>\n\n\n\n<li>\u5132\u84c4\u5229\u606f\u8d85\u904e\u4f60\u7684\u500b\u4eba\u5132\u84c4\u514d\u7a05\u984d\uff1b<\/li>\n\n\n\n<li>\u672a\u7d93\u6263\u7a05\u7684\u6d77\u5916\u6536\u5165\uff0c\u4f8b\u5982\u9999\u6e2f\u79df\u91d1\u6216\u5229\u606f\uff08\u9664\u975e\u9069\u7528\u56db\u5e74\u5bec\u514d\uff09\uff1b<\/li>\n\n\n\n<li>\u6709\u9808\u7533\u5831\u7684\u8cc7\u672c\u589e\u503c\uff1b\u6216<\/li>\n\n\n\n<li class=\"translation-block\">\u4f60\u6253\u7b97\u7533\u7d22\u56db\u5e74 FIG \u5bec\u514d\u2014\u2014\u6b64\u7533\u7d22\u9808\u900f\u904e\u81ea\u6211\u8a55\u7a05\u8fa6\u7406\u3002<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">\u6211\u958b\u59cb\u505a\u9ede\u300c\u526f\u696d\u300d\uff0c\u5230\u751a\u9ebc\u7a0b\u5ea6\u624d\u8981\u901a\u77e5 HMRC\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u4e00\u65e6\u4f60\u7684\u300c\u71df\u696d\u6536\u5165\u300d\u7e3d\u984d\u5728\u4e00\u500b\u8ab2\u7a05\u5e74\u5ea6\u5167\u8d85\u904e 1,000 \u82f1\u938a\uff0c\u5373\u4f7f\u6263\u9664\u958b\u652f\u5f8c\u4e26\u7121\u76c8\u5229\uff0c\u4f60\u4e5f\u5fc5\u9808\u767b\u8a18\u81ea\u6211\u8a55\u7a05\u3002\u82e5\u4f60\u904e\u5f80\u66fe\u5831\u7a05\u4f46\u5176\u5f8c\u505c\u6b62\uff0c\u6216\u9808\u300c\u91cd\u65b0\u555f\u52d5\u300d\u820a\u6709\u7d00\u9304\uff0c\u800c\u975e\u91cd\u65b0\u767b\u8a18\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">2025\/26 \u8ab2\u7a05\u5e74\u5ea6\u6709\u54ea\u4e9b\u91cd\u8981\u9650\u671f\u8981\u8a18\u4e0b\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c31 2026 \u5e74 4 \u6708 5 \u65e5\u7d50\u675f\u7684\u8ab2\u7a05\u5e74\u5ea6\uff0c\u8acb\u8a18\u4e0b\u4ee5\u4e0b\u9650\u671f\uff0c\u4ee5\u514d\u88ab\u81ea\u52d5\u7f70\u6b3e\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\">2026 \u5e74 10 \u6708 5 \u65e5\u2014\u2014\u9996\u6b21\u767b\u8a18\u81ea\u6211\u8a55\u7a05\u7684\u9650\u671f\uff1b<\/li>\n\n\n\n<li class=\"translation-block\">2026 \u5e74 10 \u6708 31 \u65e5\u2014\u2014\u905e\u4ea4\u300c\u7d19\u672c\u300d\u5831\u7a05\u8868\u7684\u9650\u671f\uff1b<\/li>\n\n\n\n<li class=\"translation-block\">2027 \u5e74 1 \u6708 31 \u65e5\u2014\u2014\u905e\u4ea4\u300c\u7db2\u4e0a\u300d\u5831\u7a05\u8868\u4e26\u7e73\u4ed8\u7a05\u6b3e\u7684\u9650\u671f\u3002<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">\u5982\u679c\u6211\u932f\u904e\u4e86 1 \u6708 31 \u65e5\uff0c\u6703\u600e\u6a23\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u9650\u671f\u4e00\u904e\uff0cHMRC \u5373\u81ea\u52d5\u5fb5\u6536 100 \u82f1\u938a\u7f70\u6b3e\u2014\u2014\u5373\u4f7f\u4f60\u6bcb\u9808\u7e73\u7a05\u6216\u5df2\u5168\u6578\u7e73\u6e05\u3002\u82e5\u5831\u7a05\u8868\u903e\u671f\u8d85\u904e\u4e09\u500b\u6708\uff0c\u4fbf\u6703\u958b\u59cb\u6bcf\u65e5\u7d2f\u8a08 10 \u82f1\u938a\u7f70\u6b3e\uff0c\u4e26\u65bc\u7b2c\u516d\u53ca\u7b2c\u5341\u4e8c\u500b\u6708\u6709\u9032\u4e00\u6b65\u7f70\u6b3e\u3002\u4efb\u4f55\u672a\u7e73\u7a05\u6b3e\u4ea6\u7531 2 \u6708 1 \u65e5\u8d77\u8a08\u606f\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6211\u807d\u904e\u300c\u9810\u7e73\u7a05\u300d\uff0c\u90a3\u662f\u751a\u9ebc\uff1f\u70ba\u4f55\u6211\u7b2c\u4e8c\u5e74\u7684\u7a05\u55ae\u5927\u4e86\u90a3\u9ebc\u591a\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u9019\u6b63\u662f\u6700\u4ee4\u4eba\u610f\u5916\u7684\u4e00\u74b0\u3002\u82e5\u4f60\u67d0\u5e74\u5ea6\u7684\u81ea\u6211\u8a55\u7a05\u61c9\u7e73\u7a05\u6b3e\uff08\u5165\u606f\u7a05\u52a0\u7b2c\u56db\u985e\u570b\u6c11\u4fdd\u96aa\uff09\u8d85\u904e 1,000 \u82f1\u938a\uff0c\u800c\u7576\u4e2d\u5c11\u65bc 80% \u5df2\u900f\u904e PAYE \u65bc\u6e90\u982d\u6263\u9664\uff0cHMRC \u4fbf\u6703\u8981\u6c42\u4f60\u5c31\u300c\u4e0b\u4e00\u300d\u5e74\u5ea6\u9810\u5148\u5206\u671f\u7e73\u4ed8\u2014\u2014\u5373\u300c\u9810\u7e73\u7a05\u300d\uff08Payments on Account\uff09\u3002\u6bcf\u671f\u70ba\u4f60\u6700\u65b0\u7a05\u55ae\u7684 50%\uff0c\u5206\u5225\u65bc 1 \u6708 31 \u65e5\u53ca 7 \u6708 31 \u65e5\u5230\u671f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5be6\u4f8b\u8aaa\u660e<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u5047\u8a2d\u4f60\u9996\u4efd\u81ea\u6211\u8a55\u7a05\u7a05\u55ae\uff082025\/26 \u5e74\u5ea6\uff09\u70ba 3,000 \u82f1\u938a\uff0c\u4e14\u5168\u6578\u9808\u4ee5\u81ea\u6211\u8a55\u7a05\u65b9\u5f0f\u7e73\u4ed8\u3002\u7576\u4f60\u5728 2027 \u5e74 1 \u6708 31 \u65e5\u7e73\u6e05\u5f8c\uff0c\u4fbf\u6703\u89f8\u767c 2026\/27 \u5e74\u5ea6\u7684\u9810\u7e73\u7a05\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\">\u7b2c\u4e00\u671f\u9810\u7e73\u7a05\uff1a1,500 \u82f1\u938a\u2014\u20142027 \u5e74 1 \u6708 31 \u65e5\u5230\u671f<\/li>\n\n\n\n<li class=\"translation-block\">\u7b2c\u4e8c\u671f\u9810\u7e73\u7a05\uff1a1,500 \u82f1\u938a\u2014\u20142027 \u5e74 7 \u6708 31 \u65e5\u5230\u671f<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u56e0\u6b64\u5728 2027 \u5e74 1 \u6708 31 \u65e5\u7576\u5929\uff0c\u4f60\u5be6\u969b\u9808\u7e73\u4ed8 3,000 \u82f1\u938a\uff082025\/26 \u5e74\u5ea6\u7d50\u9918\uff09\u518d\u52a0 1,500 \u82f1\u938a\u9996\u671f\u9810\u7e73\u7a05\u2014\u2014\u4e00\u6b21\u904e\u5408\u5171 4,500 \u82f1\u938a\u3002\u8acb\u53ca\u65e9\u70ba\u7576\u5929\u7684\u73fe\u91d1\u6d41\u4f5c\u597d\u6e96\u5099\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u82e5\u9810\u8a08\u4f60\u5728 2026\/27 \u5e74\u5ea6\u6536\u5165\u5c07\u5927\u5e45\u4e0b\u964d\u2014\u2014\u4f8b\u5982\u5931\u53bb\u91cd\u8981\u5408\u7d04\u3001\u9000\u4f11\uff0c\u6216\u8f49\u70ba\u4ee5\u516c\u53f8\u51fa\u7ce7\u2014\u2014\u4f60\u53ef\u767b\u5165\u81ea\u6211\u8a55\u7a05\u7db2\u7ad9\uff0c\u7533\u8acb\u8abf\u4f4e\u9810\u7e73\u7a05\uff0c\u4ee5\u514d\u591a\u7e73\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u91cd\u9ede\u6458\u8981<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\">\u81ea\u50f1\u53ca\u79df\u91d1\u6536\u5165\u7684 1,000 \u82f1\u938a\u4e0a\u9650\uff0c\u4ee5\u6263\u9664\u958b\u652f\u524d\u7684\u7e3d\u6536\u5165\u8a08\u7b97\uff0c\u800c\u975e\u6700\u7d42\u76c8\u5229\u3002<\/li>\n\n\n\n<li class=\"translation-block\">\u767b\u8a18\u5373\u662f\u53d6\u5f97\u4f60\u7684\u300c\u552f\u4e00\u7d0d\u7a05\u4eba\u53c3\u8003\u7de8\u865f\u300d\uff08UTR\uff09\uff0c\u90f5\u5bc4\u9700\u6642\u6700\u591a\u5341\u500b\u5de5\u4f5c\u5929\uff0c\u8acb\u9810\u7559\u6642\u9593\u3002<\/li>\n\n\n\n<li class=\"translation-block\">\u5207\u52ff\u7b49\u5019 HMRC\u3002\u82e5\u4f60\u7b26\u5408\u689d\u4ef6\uff0c\u65bc 10 \u6708 5 \u65e5\u524d\u901a\u77e5\u7684\u6cd5\u5f8b\u8cac\u4efb\u5728\u4f60\uff0c\u4ed6\u5011\u672a\u5fc5\u6703\u5148\u806f\u7d61\u4f60\u3002<\/li>\n\n\n\n<li>\u5c0d\u8f03\u9ad8\u6536\u5165\u4eba\u58eb\u800c\u8a00\uff0c\u81ea\u6211\u8a55\u7a05\u6b63\u88ab\u6578\u78bc\u5316\u5831\u7a05\u53d6\u4ee3\uff0c\u8a73\u898b\u4e3b\u984c\u4e94\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"#topics\" title=\"\u8fd4\u56de\u6700\u9802\">\u8fd4\u56de\u6700\u9802<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"WorkingForYourself\" class=\"wp-block-heading\">\u81ea\u50f1\u4e4b\u8def\uff1a\u7368\u8cc7\u3001\u516c\u53f8\u8207 IR35<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c0d IT \u5c08\u624d\u3001\u9867\u554f\u53ca\u81ea\u7531\u5de5\u4f5c\u8005\u5c24\u5176\u91cd\u8981\u3002\u696d\u52d9\u67b6\u69cb\u7684\u9078\u64c7\uff0c\u4ee5\u53ca\u964c\u751f\u7684 IR35 \u898f\u5247\uff0c\u8db3\u4ee5\u5f71\u97ff\u4f60\u6700\u7d42\u80fd\u4fdd\u7559\u591a\u5c11\u6536\u5165\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6211\u60f3\u81ea\u5df1\u5275\u696d\uff0c\u61c9\u767b\u8a18\u70ba\u7368\u8cc7\u7d93\u71df\u8005\uff0c\u9084\u662f\u958b\u8a2d\u6709\u9650\u516c\u53f8\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u9019\u8996\u4e4e\u4f60\u7684\u9810\u671f\u6536\u5165\u3001\u627f\u53d7\u98a8\u96aa\u7684\u7a0b\u5ea6\uff0c\u4ee5\u53ca\u4f60\u9858\u610f\u8655\u7406\u591a\u5c11\u884c\u653f\u5de5\u4f5c\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\">\u9019\u8996\u4e4e\u4f60\u7684\u9810\u671f\u6536\u5165\u3001\u627f\u53d7\u98a8\u96aa\u7684\u7a0b\u5ea6\uff0c\u4ee5\u53ca\u4f60\u9858\u610f\u8655\u7406\u591a\u5c11\u884c\u653f\u5de5\u4f5c\u3002<\/li>\n\n\n\n<li class=\"translation-block\">\u6709\u9650\u516c\u53f8\uff08Limited Company\uff09\u2014\u2014\u7368\u7acb\u6cd5\u5f8b\u5be6\u9ad4\uff0c\u53ef\u70ba\u4f60\u7684\u500b\u4eba\u8cc7\u7522\u63d0\u4f9b\u300c\u6709\u9650\u8cac\u4efb\u300d\u4fdd\u969c\uff0c\u4f46\u8cac\u4efb\u8f03\u91cd\uff1a\u9808\u5411\u516c\u53f8\u8a3b\u518a\u8655\uff08Companies House\uff09\u905e\u4ea4\u5468\u5e74\u5e33\u76ee\uff0c\u4e26\u63d0\u4ea4\u5229\u5f97\u7a05\uff08Corporation Tax\uff09\u5831\u7a05\u8868\u3002<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">\u54ea\u4e00\u7a2e\u67b6\u69cb\u8f03\u7701\u7a05\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u7576\u76c8\u5229\u9054\u5230\u67d0\u6c34\u5e73\uff08\u4e00\u822c\u7d04\u70ba 30,000 \u81f3 50,000 \u82f1\u938a\uff09\u5f8c\uff0c\u300c\u6709\u9650\u516c\u53f8\u300d\u53ef\u8f03\u5177\u7a05\u52d9\u6548\u76ca\uff0c\u56e0\u70ba\u4f60\u53ef\u4ee5\u4f4e\u85aa\u52a0\u80a1\u606f\u7684\u7d44\u5408\u652f\u53d6\u6536\u5165\uff0c\u800c\u80a1\u606f\u7a05\u7387\u8f03\u4f4e\uff0c\u4e14\u6bcb\u9808\u7e73\u4ed8\u570b\u6c11\u4fdd\u96aa\u3002\u4f5c\u70ba\u300c\u7368\u8cc7\u7d93\u71df\u8005\u300d\uff0c\u6240\u6709\u76c8\u5229\u5747\u6309\u500b\u4eba\u5165\u606f\u8ab2\u7a05\u2014\u2014\u8f03\u70ba\u7c21\u55ae\uff0c\u4f46\u570b\u6c11\u4fdd\u96aa\u7684\u8ca0\u64d4\u53ef\u80fd\u8f03\u91cd\u3002\u6700\u5408\u9069\u7684\u9078\u64c7\u5f80\u5f80\u4e0d\u53ea\u95dc\u4e4e\u7a05\u52d9\uff0c\u4ea6\u9808\u4e00\u4f75\u8861\u91cf\u8cac\u4efb\u8207\u884c\u653f\u8ca0\u64d4\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6211\u5e38\u807d\u5230\u300cIR35\u300d\uff0c\u9019\u8ddf\u6211\u6709\u95dc\u55ce\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u82e5\u4f60\u900f\u904e\u81ea\u5df1\u7684\u6709\u9650\u516c\u53f8\uff08\u300c\u500b\u4eba\u670d\u52d9\u516c\u53f8\u300d\uff09\u5411\u5ba2\u6236\u63d0\u4f9b\u670d\u52d9\uff0c\u4fbf\u9808\u8003\u616e\u300cIR35\u300d\u3002\u9019\u5957\u898f\u5247\u65e8\u5728\u5224\u65b7\u4f60\u7a76\u7adf\u662f\u771f\u6b63\u7684\u300c\u4f01\u696d\u5c0d\u4f01\u696d\u300d\u627f\u5305\u5546\uff0c\u9084\u662f\u5be6\u8cea\u4e0a\u7684\u300c\u8b8a\u76f8\u50f1\u54e1\u300d\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\">IR35 \u4e4b\u5167\uff08Inside\uff09\u2014\u2014\u7a05\u52d9\u4e0a\u8996\u4f60\u70ba\u50f1\u54e1\uff0c\u7531\u5ba2\u6236\u6216\u4e2d\u4ecb\u5728\u4ed8\u6b3e\u524d\u5148\u6263\u9664\u7a05\u6b3e\u53ca\u570b\u6c11\u4fdd\u96aa\u3002<\/li>\n\n\n\n<li class=\"translation-block\">IR35 \u4e4b\u5916\uff08Outside\uff09\u2014\u2014\u4f60\u5c6c\u771f\u6b63\u627f\u5305\u5546\uff0c\u53ef\u4ee5\u80a1\u606f\u5f62\u5f0f\u652f\u53d6\u6536\u5165\uff0c\u901a\u5e38\u8f03\u5177\u6548\u76ca\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u9019\u5957\u6846\u67b6\u5c0d\u4f86\u81ea\u9999\u6e2f\u7684\u4eba\u5f80\u5f80\u76f8\u7576\u964c\u751f\uff0c\u56e0\u9999\u6e2f\u4e26\u7121\u5c0d\u7b49\u7684\u5206\u985e\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u751a\u9ebc\u662f\u300c\u5098\u5f0f\u516c\u53f8\u300d\uff1f\u6211\u4f55\u6642\u61c9\u8a72\u4f7f\u7528\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u5098\u5f0f\u516c\u53f8\u300d\uff08Umbrella Company\uff09\u662f\u627f\u5305\u5546\u7684\u4e2d\u4ecb\u50f1\u4e3b\uff1a\u4ee3\u4f60\u958b\u7acb\u767c\u7968\u3001\u6263\u9664 PAYE \u7a05\u6b3e\u53ca\u570b\u6c11\u4fdd\u96aa\uff0c\u518d\u4ee5\u7a05\u5f8c\u85aa\u91d1\u652f\u4ed8\u7d66\u4f60\u3002\u5c0d\u300cIR35 \u4e4b\u5167\u300d\u7684\u4eba\u58eb\uff0c\u6216\u4e0d\u9858\u81ea\u884c\u71df\u904b\u6709\u9650\u516c\u53f8\u8005\u800c\u8a00\uff0c\u662f\u5e38\u898b\u7684\u9078\u64c7\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6211\u53ef\u4ee5\u7533\u7d22\u696d\u52d9\u958b\u652f\u4f86\u6e1b\u4f4e\u7a05\u6b3e\u55ce\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u53ef\u4ee5\uff0c\u4f46\u524d\u63d0\u662f\u8a72\u958b\u652f\u300c\u5b8c\u5168\u53ca\u7d14\u7cb9\u300d\u70ba\u696d\u52d9\u800c\u62db\u81f4\u3002\u5e38\u898b\u53ef\u7533\u7d22\u9805\u76ee\u5305\u62ec\u624b\u63d0\u96fb\u8166\u3001\u8edf\u4ef6\u7b49\u8a2d\u5099\uff08\u900f\u904e\u8cc7\u672c\u514d\u7a05\u984d\uff09\u3001\u5c08\u696d\u4fdd\u96aa\u3001\u5408\u7406\u6bd4\u4f8b\u7684\u5bb6\u5c45\u8fa6\u516c\u5ba4\u958b\u652f\uff0c\u4ee5\u53ca\u696d\u52d9\u5dee\u65c5\u3002\u6240\u6709\u7533\u7d22\u5747\u9808\u4fdd\u7559\u6e96\u78ba\u7684\u7d00\u9304\u53ca\u55ae\u64da\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u91cd\u9ede\u6458\u8981<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\">\u5728\u7368\u8cc7\u8207\u6709\u9650\u516c\u53f8\u4e4b\u9593\u53d6\u6368\uff0c\u95dc\u4e4e\u300c\u6cd5\u5f8b\u4fdd\u969c\u300d\u7684\u7a0b\u5ea6\uff0c\u4e0d\u4e0b\u65bc\u7a05\u52d9\u8003\u91cf\u3002<\/li>\n\n\n\n<li class=\"translation-block\">\u5c0d\u4e2d\u578b\u53ca\u5927\u578b\u5ba2\u6236\u800c\u8a00\uff0c\u901a\u5e38\u7531\u300c\u5ba2\u6236\u300d\u800c\u975e\u4f60\u672c\u4eba\u6c7a\u5b9a\u4f60\u7684 IR35 \u8eab\u5206\u3002<\/li>\n\n\n\n<li>\u82f1\u570b\u7684\u696d\u52d9\u67b6\u69cb\u8207 IR35 \u76f8\u7576\u8907\u96dc\u2014\u2014\u53ca\u65e9\u8aee\u8a62\u6703\u8a08\u5e2b\uff0c\u53ef\u907f\u514d\u4ee3\u50f9\u9ad8\u6602\u7684\u932f\u8aa4\u53ca HMRC \u8abf\u67e5\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"#topics\" title=\"\u8fd4\u56de\u6700\u9802\">\u8fd4\u56de\u6700\u9802<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"Residence\" class=\"wp-block-heading\">\u5c45\u6c11\u8eab\u5206\u3001\u5c45\u7c4d\u8207\u5168\u65b0\u7a05\u5236<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u9019\u662f\u4e00\u500b\u95dc\u9375\u7684\u8a8d\u77e5\u843d\u5dee\u2014\u2014\u800c 2025 \u5e74 4 \u6708\u7684\u6539\u9769\u4ee4\u554f\u984c\u66f4\u70ba\u5c16\u92b3\uff0c\u56e0\u70ba\u5b83\u5ee2\u9664\u4e86\u4e0d\u5c11\u65b0\u79fb\u6c11\u4ecd\u64da\u4ee5\u898f\u5283\u7684\u820a\u300c\u5c45\u7c4d\u300d\u5236\u5ea6\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6211\u73fe\u5728\u4f4f\u5728\u82f1\u570b\uff0c\u662f\u5426\u6240\u6709\u6536\u5165\u90fd\u8981\u7576\u82f1\u570b\u300c\u7d0d\u7a05\u4eba\u300d\u8ab2\u7a05\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u672a\u5fc5\uff0c\u800c\u4e14\u76f8\u95dc\u6846\u67b6\u5df2\u65bc 2025 \u5e74 4 \u6708\u6539\u8b8a\u3002\u300c\u7a05\u52d9\u5c45\u6c11\u8eab\u5206\u300d\u2014\u2014\u5927\u81f4\u6309\u6cd5\u5b9a\u5c45\u6c11\u6e2c\u8a66\uff08SRT\uff09\u4e0b\u4f60\u5728\u82f1\u570b\u9017\u7559\u7684\u65e5\u6578\u800c\u5b9a\u2014\u2014\u6c7a\u5b9a\u82f1\u570b\u662f\u5426\u53ca\u5982\u4f55\u5411\u4f60\u5fb5\u7a05\u3002\u8f03\u820a\u7684\u300c\u5c45\u7c4d\u300d\u6982\u5ff5\uff08\u8207\u4f60\u8996\u70ba\u6c38\u4e45\u5bb6\u5712\u7684\u6240\u5728\u5730\u6709\u95dc\uff09\u904e\u5f80\u8207\u4e4b\u4e26\u5b58\u3002\u5927\u90e8\u5206\u9999\u6e2f\u4eba\u5f88\u5feb\u4fbf\u6210\u70ba\u82f1\u570b\u7a05\u52d9\u5c45\u6c11\uff1b\u771f\u6b63\u6539\u8b8a\u7684\uff0c\u662f\u300c\u5c45\u6c11\u8eab\u5206\u300d\u5982\u4eca\u5c0d\u4f60\u5168\u7403\u6536\u5165\u7684\u610f\u7fa9\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6211\u807d\u8aaa\u300c\u975e\u5c45\u7c4d\u300d\u898f\u5247\u6539\u4e86\uff0c\u5230\u5e95\u767c\u751f\u4e86\u751a\u9ebc\u4e8b\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u5b83\u5df2\u88ab\u5ee2\u9664\u3002\u7531 2025 \u5e74 4 \u6708 6 \u65e5\u8d77\uff0c\u300c\u532f\u5165\u5236\u300d\uff08non-dom \u53ea\u5728\u628a\u6d77\u5916\u6536\u5165\u5e36\u5165\u82f1\u570b\u6642\u624d\u8ab2\u7a05\uff09\u5df2\u88ab\u4ee5\u5c45\u6c11\u8eab\u5206\u70ba\u672c\u7684\u300c\u56db\u5e74 FIG \u5bec\u514d\u300d\u53d6\u4ee3\u3002\u5728\u4f60\u6210\u70ba\u82f1\u570b\u5c45\u6c11\u7684\u9996\u56db\u5e74\u5167\uff08\u524d\u63d0\u662f\u904e\u53bb\u5341\u500b\u8ab2\u7a05\u5e74\u5ea6\u5747\u975e\u5c45\u6c11\uff09\uff0c\u4f60\u53ef\u514d\u7a05\u5c07\u6d77\u5916\u6536\u5165\u53ca\u6536\u76ca\u5e36\u5165\u82f1\u570b\uff1b\u5176\u5f8c\u4fbf\u6309\u4e00\u822c\u65b9\u5f0f\u5c31\u5168\u7403\u6536\u5165\u8ab2\u7a05\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u90a3\u9ebc\uff0c\u7a76\u7adf\u751a\u9ebc\u624d\u6c7a\u5b9a\u6211\u7684\u5168\u7403\u6536\u5165\u662f\u5426\u5728\u82f1\u570b\u8ab2\u7a05\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u73fe\u6642\u53d6\u6c7a\u65bc\u5169\u9ede\uff1a\u4f60\u7684\u300c\u5c45\u6c11\u8eab\u5206\u300d\uff0c\u4ee5\u53ca\u4f60\u662f\u5426\u4ecd\u5728\u300c\u56db\u5e74 FIG \u671f\u5167\u300d\u3002\u5728\u4f60\u53ef\u7533\u7d22 FIG \u671f\u9593\uff0c\u4f60\u7684\u9999\u6e2f\u6536\u5165\u53ca\u6536\u76ca\u4e0d\u5728\u82f1\u570b\u5fb5\u7a05\u7bc4\u570d\u4e4b\u5167\u3002\u56db\u5e74\u671f\u4e00\u904e\uff08\u6216\u4f60\u4e0d\u4f5c\u7533\u7d22\uff09\uff0c\u4f60\u4fbf\u9808\u5c31\u5168\u7403\u6536\u5165\u53ca\u6536\u76ca\u6309\u7522\u751f\u6642\u8ab2\u7a05\u2014\u2014\u5305\u62ec\u9999\u6e2f\u7684\u79df\u91d1\u3001\u5229\u606f\u53ca\u80a1\u606f\uff0c\u4e26\u900f\u904e\u81ea\u6211\u8a55\u7a05\u7533\u5831\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6211\u7684\u9999\u6e2f\u5c45\u7c4d\u9084\u6709\u4efb\u4f55\u4f5c\u7528\u55ce\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c31\u5165\u606f\u7a05\u3001\u8cc7\u672c\u589e\u503c\u7a05\u53ca\u907a\u7522\u7a05\u800c\u8a00\u2014\u2014\u4e0d\u518d\u3002\u9019\u4e9b\u7a05\u9805\u73fe\u6642\u6309\u5c45\u6c11\u8eab\u5206\u800c\u975e\u5c45\u7c4d\u6c7a\u5b9a\uff0c\u904e\u5f80\u4f9d\u9760\u9999\u6e2f\u300c\u539f\u5c45\u7c4d\u300d\u7684\u300c\u975e\u5c45\u7c4d\u300d\u898f\u5283\uff0c\u5c0d\u9019\u4e9b\u7a05\u9805\u5df2\u4e0d\u518d\u594f\u6548\u3002\u5c45\u7c4d\u4f5c\u70ba\u4e00\u822c\u6cd5\u5f8b\u6982\u5ff5\u4ecd\u7136\u5b58\u5728\uff08\u5728\u7e7c\u627f\u3001\u5bb6\u4e8b\u6cd5\u7b49\u4e8b\u5b9c\u4e0a\u4ecd\u53ef\u80fd\u6709\u95dc\uff09\uff0c\u4f46\u5df2\u4e0d\u518d\u662f\u4f60\u62b5\u79a6\u82f1\u570b\u7a05\u7684\u76fe\u724c\u3002\u82e5\u4f60\u7684\u7b56\u7565\u4ecd\u5efa\u57fa\u65bc\u300c\u975e\u5c45\u7c4d\u300d\u8eab\u5206\uff0c\u4fbf\u9700\u8981\u91cd\u65b0\u6aa2\u8996\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6211\u65e5\u5f8c\u53ef\u80fd\u6703\u8fd4\u56de\u9999\u6e2f\uff0c\u9019\u5c0d\u6211\u9999\u6e2f\u8cc7\u7522\u7684\u7a05\u52d9\u6709\u4f55\u5f71\u97ff\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u5c31\u907a\u7522\u7a05\u800c\u8a00\uff0c\u6e2c\u8a66\u73fe\u6642\u662f\u4f60\u662f\u5426\u300c\u9577\u671f\u5c45\u6c11\u300d\uff08Long-Term Resident\uff09\u2014\u2014\u5373\u5728\u904e\u53bb 20 \u500b\u8ab2\u7a05\u5e74\u5ea6\u4e2d\u6709\u81f3\u5c11 10 \u5e74\u70ba\u82f1\u570b\u5c45\u6c11\u3002\u5728\u4f60\u9054\u5230\u9019\u4e00\u9ede\u4e4b\u524d\uff0c\u4e00\u822c\u53ea\u6709\u4f60\u7684\u300c\u82f1\u570b\u5883\u5167\u8cc7\u7522\u300d\u53d7\u82f1\u570b\u907a\u7522\u7a05\u7db2\u8986\u84cb\uff0c\u9999\u6e2f\u8cc7\u7522\u5247\u5728\u7bc4\u570d\u4e4b\u5916\u3002\u4e00\u65e6\u4f60\u6210\u70ba\u9577\u671f\u5c45\u6c11\uff0c\u4f60\u7684\u300c\u5168\u7403\u300d\u907a\u7522\u4fbf\u6703\u7d0d\u5165\u7bc4\u570d\u3002\u4e3b\u984c\u516d\u6709\u5b8c\u6574\u8aaa\u660e\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u91cd\u9ede\u6458\u8981<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\">\u5c45\u6c11\u8eab\u5206\u4ee5\u65e5\u6578\u8a08\u2014\u2014\u57fa\u672c\u4e0a\u662f\u6309\u4f60\u5728\u82f1\u570b\u5be6\u969b\u9017\u7559\u7684\u6a5f\u68b0\u5f0f\u6e2c\u8a66\u3002<\/li>\n\n\n\n<li class=\"translation-block\">\u56db\u5e74\u5bec\u514d\u671f\u76f8\u7576\u5bf6\u8cb4\u2014\u2014\u65b0\u79fb\u6c11\u61c9\u5728\u5168\u7403\u8ab2\u7a05\u958b\u59cb\u524d\u5584\u7528 FIG \u5bec\u514d\u3002<\/li>\n\n\n\n<li>\u6539\u9769\u5c6c\u8fd1\u671f\u4e14\u7d30\u7bc0\u7e41\u591a\uff1b\u82e5\u4f60\u65e9\u524d\u7684\u898f\u5283\u5047\u8a2d\u820a\u6709\u7684\u975e\u5c45\u7c4d\u898f\u5247\uff0c\u8acb\u8207\u9867\u554f\u91cd\u65b0\u6aa2\u8996\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"#topics\" title=\"\u8fd4\u56de\u6700\u9802\">\u8fd4\u56de\u6700\u9802<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"MDT\" class=\"wp-block-heading\">\u6578\u78bc\u5316\u5831\u7a05\uff1a2026 \u5e74\u7684\u8f49\u8b8a<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u9019\u5df2\u4e0d\u518d\u662f\u5c07\u4f86\u7684\u554f\u984c\u3002\u7531 2026 \u5e74 4 \u6708\u8d77\uff0c\u8a31\u591a\u81ea\u50f1\u4eba\u58eb\u53ca\u696d\u4e3b\u5fc5\u9808\u4fdd\u5b58\u6578\u78bc\u7d00\u9304\uff0c\u4e26\u6bcf\u5b63\u5411 HMRC \u7533\u5831\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u751a\u9ebc\u662f\u6578\u78bc\u5316\u5831\u7a05\uff1f\u73fe\u5728\u662f\u5426\u5df2\u5c6c\u5f37\u5236\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u662f\u3002\u7531 2026 \u5e74 4 \u6708 6 \u65e5\u8d77\uff0c\u5165\u606f\u7a05\u300c\u6578\u78bc\u5316\u5831\u7a05\u300d\uff08Making Tax Digital\uff0cMTD\uff09\u5c0d\u8a31\u591a\u81ea\u50f1\u4eba\u58eb\u53ca\u696d\u4e3b\u5df2\u5c6c\u5f37\u5236\u3002\u5b83\u4ee5\u5168\u5e74\u66f4\u983b\u5bc6\u7684\u6578\u78bc\u65b9\u5f0f\u7533\u5831\u6536\u5165\u8207\u958b\u652f\uff0c\u53d6\u4ee3\u55ae\u4e00\u7684\u5468\u5e74\u5831\u7a05\u8868\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6211\u600e\u6a23\u77e5\u9053\u81ea\u5df1\u4eca\u5e74\u662f\u5426\u5fc5\u9808\u52a0\u5165\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u8996\u4e4e\u4f60\u300c\u81ea\u50f1\u53ca\u7269\u696d\u5408\u8a08\u7684\u7e3d\u6536\u5165\u300d\uff08\u6263\u9664\u958b\u652f\u524d\u7684\u71df\u696d\u984d\uff09\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\">\u7531 2026 \u5e74 4 \u6708 6 \u65e5\u8d77\u2014\u2014\u82e5\u8a72\u6536\u5165\u5728 2024\/25 \u5e74\u5ea6\u8d85\u904e 50,000 \u82f1\u938a\uff0c\u4f60\u4fbf\u9808\u52a0\u5165\uff1b<\/li>\n\n\n\n<li class=\"translation-block\">\u7531 2027 \u5e74 4 \u6708 6 \u65e5\u8d77\u2014\u2014\u9580\u6abb\u964d\u81f3 30,000 \u82f1\u938a\uff1b<\/li>\n\n\n\n<li class=\"translation-block\">\u7531 2028 \u5e74 4 \u6708 6 \u65e5\u8d77\u2014\u2014\u518d\u964d\u81f3 20,000 \u82f1\u938a\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u82e5 HMRC \u7684\u7d00\u9304\u986f\u793a\u4f60\u8d85\u904e\u9580\u6abb\uff0c\u7406\u61c9\u6703\u53bb\u4fe1\u901a\u77e5\u4f60\uff0c\u4f46\u6aa2\u67e5\u53ca\u767b\u8a18\u7684\u8cac\u4efb\u5728\u4f60\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u300c\u7e3d\u6536\u5165\u300d\u662f\u5426\u5305\u62ec\u6211\u5168\u8077\u5de5\u4f5c\u7684\u85aa\u91d1\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u4e0d\u5305\u62ec\u3002MTD \u7684\u5408\u8cc7\u683c\u6536\u5165\u53ea\u8a08\u300c\u81ea\u50f1\u53ca\u7269\u696d\u300d\u7684\u71df\u696d\u984d\uff0c\u4e0d\u5305\u62ec PAYE \u53d7\u50f1\u6536\u5165\u3001\u9000\u4f11\u91d1\u6216\u80a1\u606f\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5728 MTD \u4e0b\uff0c\u6211\u5be6\u969b\u8981\u505a\u7684\u4e09\u4ef6\u4e8b\u662f\u751a\u9ebc\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5171\u4e09\u9805\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\">\u4fdd\u5b58\u6578\u78bc\u7d00\u9304\u2014\u2014\u4ee5 MTD \u76f8\u5bb9\u8edf\u4ef6\uff08\u5982 Xero\u3001QuickBooks\u3001Sage \u7b49\uff09\u8a18\u9304\u6536\u5165\u8207\u958b\u652f\uff1b\u55ae\u9760\u7d19\u672c\u7d00\u9304\u5df2\u4e0d\u518d\u8db3\u5920\u3002<\/li>\n\n\n\n<li class=\"translation-block\">\u6bcf\u5b63\u66f4\u65b0\u2014\u2014\u6bcf\u4e09\u500b\u6708\u900f\u904e\u8edf\u4ef6\u5411 HMRC \u63d0\u4ea4\u6536\u5165\u8207\u958b\u652f\u6458\u8981\u3002<\/li>\n\n\n\n<li class=\"translation-block\">\u6700\u7d42\u7533\u5831\u2014\u2014\u8ab2\u7a05\u5e74\u5ea6\u7d50\u675f\u5f8c\uff0c\u65bc 1 \u6708 31 \u65e5\u524d\u63d0\u4ea4\uff0c\u78ba\u8a8d\u4f60\u7684\u6574\u9ad4\u7a05\u52d9\u72c0\u6cc1\uff0c\u53d6\u4ee3\u820a\u6709\u7684\u5468\u5e74\u5831\u7a05\u8868\u3002<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">\u9019\u4e9b\u6bcf\u5b63\u66f4\u65b0\u7684\u9650\u671f\u662f\u54ea\u5e7e\u5929\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c31 2026\/27 \u5e74\u5ea6\uff0c\u6a19\u6e96\u7684\u6bcf\u5b63\u66f4\u65b0\u9650\u671f\u70ba\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\">\u7b2c\u4e00\u5b63\uff084 \u6708 6 \u65e5\u81f3 7 \u6708 5 \u65e5\uff09\uff1a2026 \u5e74 8 \u6708 7 \u65e5<\/li>\n\n\n\n<li class=\"translation-block\">\u7b2c\u4e8c\u5b63\uff087 \u6708 6 \u65e5\u81f3 10 \u6708 5 \u65e5\uff09\uff1a2026 \u5e74 11 \u6708 7 \u65e5<\/li>\n\n\n\n<li class=\"translation-block\">\u7b2c\u4e09\u5b63\uff0810 \u6708 6 \u65e5\u81f3 1 \u6708 5 \u65e5\uff09\uff1a2027 \u5e74 2 \u6708 7 \u65e5<\/li>\n\n\n\n<li class=\"translation-block\">\u7b2c\u56db\u5b63\uff081 \u6708 6 \u65e5\u81f3 4 \u6708 5 \u65e5\uff09\uff1a2027 \u5e74 5 \u6708 7 \u65e5<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u91cd\u9ede\u6458\u8981<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\">\u65b0\u79fb\u6c11\u53ef\u7372\u5ef6\u5f8c\u4e00\u5e74\uff1a\u82e5\u4f60\u9808\u586b\u5beb\u5831\u7a05\u8868\u7684\u5c45\u6c11\u8eab\u5206\u9801\uff08residence pages\uff09\u2014\u2014\u56db\u5e74 FIG \u7533\u7d22\u4eba\u6b63\u5c6c\u6b64\u985e\u2014\u2014\u5247\u9808\u5230 2027 \u5e74 4 \u6708\u624d\u9808\u4f7f\u7528 MTD\u3002<\/li>\n\n\n\n<li class=\"translation-block\">2026 \u5e74\u300c\u8edf\u8457\u9678\u300d\uff1aHMRC \u5df2\u78ba\u8a8d\u9996\u5e74\u4e0d\u6703\u5c31\u90e8\u5206\u903e\u671f\u63d0\u4ea4\u65bd\u52a0\u7f70\u6b3e\uff0c\u8b93\u5927\u5bb6\u9069\u61c9\u3002<\/li>\n\n\n\n<li class=\"translation-block\">\u4e0d\u518d\u6709 HMRC \u7db2\u4e0a\u5165\u53e3\uff1a\u8d85\u904e\u9580\u6abb\u8005\uff0c\u5df2\u4e0d\u80fd\u518d\u55ae\u7d14\u5728\u7db2\u7ad9\u8f38\u5165\u5e74\u5ea6\u7e3d\u984d\uff0c\u5fc5\u9808\u4f7f\u7528\u8a8d\u53ef\u8edf\u4ef6\u3002<\/li>\n\n\n\n<li>\u597d\u8655\u662f\uff1a\u5be6\u6642\u6578\u78bc\u7d00\u9304\u8b93\u4f60\u96a8\u6642\u638c\u63e1\u7a05\u52d9\u72c0\u6cc1\uff0c\u66f4\u6613\u898f\u5283\u73fe\u91d1\u6d41\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"#topics\" title=\"\u8fd4\u56de\u6700\u9802\">\u8fd4\u56de\u6700\u9802<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"Wealth\" class=\"wp-block-heading\">\u5b88\u4f4f\u8ca1\u5bcc\uff1a\u8cc7\u672c\u589e\u503c\u7a05\u8207\u907a\u7522\u7a05<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u91cd\u8981\u7684\u9577\u9060\u554f\u984c\u2014\u2014\u800c\u5c45\u6c11\u8eab\u5206\u7684\u300c\u6642\u9418\u300d\uff0c\u6b63\u6084\u6084\u6c7a\u5b9a\u82f1\u570b\u80fd\u89f8\u53ca\u4f60\u591a\u5c11\u5168\u7403\u8ca1\u5bcc\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u300c\u5341\u5e74\/\u4e8c\u5341\u5e74\u300d\u898f\u5247\u3002\u81ea 2025 \u5e74 4 \u6708\u8d77\uff0c\u907a\u7522\u7a05\u4e0d\u518d\u53d6\u6c7a\u65bc\u5c45\u7c4d\uff0c\u800c\u662f\u5c45\u6c11\u8eab\u5206\uff1a\u4e00\u65e6\u4f60\u5728\u904e\u53bb 20 \u500b\u8ab2\u7a05\u5e74\u5ea6\u4e2d\u6709 10 \u5e74\u70ba\u82f1\u570b\u5c45\u6c11\uff0c\u4f60\u7684\u6574\u500b\u5168\u7403\u907a\u7522\u4fbf\u6703\u843d\u5165 40% \u82f1\u570b\u907a\u7522\u7a05\u7db2\u3002\u9019\u6bd4\u820a\u6709\u7684\u5c45\u7c4d\u898f\u5247\u754c\u7dda\u6e05\u6670\u5f97\u591a\u2014\u2014\u4f46\u4e5f\u66f4\u70ba\u56b4\u683c\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6211\u79fb\u5c45\u82f1\u570b\u5f8c\u51fa\u552e\u9999\u6e2f\u7684\u4f4f\u6240\uff0c\u8981\u7e73\u82f1\u570b\u8cc7\u672c\u589e\u503c\u7a05\uff08CGT\uff09\u55ce\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u5f80\u5f80\u4e0d\u9700\u8981\uff0c\u5168\u9760\u300c\u79c1\u4eba\u4f4f\u6240\u5bec\u514d\u300d\uff08Private Residence Relief\uff0cPRR\uff09\u2014\u2014\u4e00\u822c\u53ef\u8c41\u514d\u51fa\u552e\u4f60\u552f\u4e00\u6216\u4e3b\u8981\u5c45\u6240\u7684\u589e\u503c\u3002\u4f46\u82e5\u4f60\u5728\u51fa\u552e\u524d\u5df2\u5728\u82f1\u570b\u5c45\u4f4f\u6578\u5e74\uff0c\u5bec\u514d\u6216\u53ea\u6db5\u84cb\u8a72\u9999\u6e2f\u7269\u696d\u78ba\u5be6\u4f5c\u70ba\u4f60\u5c45\u6240\u7684\u671f\u9593\uff0c\u518d\u52a0\u6700\u5f8c\u300c\u4e5d\u500b\u6708\u300d\u7684\u8c41\u514d\uff1b\u7269\u696d\u5728\u4f60\u8eab\u70ba\u82f1\u570b\u5c45\u6c11\u671f\u9593\u4e1f\u7a7a\u6216\u51fa\u79df\u6240\u5c0d\u61c9\u7684\u589e\u503c\uff0c\u5247\u53ef\u80fd\u9808\u8ab2\u7a05\u3002\u6b64\u5916\u9808\u7559\u610f\uff1a\u4e00\u65e6\u6210\u70ba\u82f1\u570b\u5c45\u6c11\u4e26\u5df2\u904e\u56db\u5e74\u5bec\u514d\u671f\uff0c\u5373\u4f7f\u8ce3\u6a13\u6b3e\u9805\u5f9e\u672a\u96e2\u958b\u9999\u6e2f\uff0c\u6d77\u5916\u8cc7\u7522\u7684\u589e\u503c\u4ea6\u8a08\u7b97\u5728\u5167\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">2025\/26 \u53ca 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