你會不會把家中沒用的二手物品放上網賣?或者把空出的房間作短期出租?有的話就要留意以下HMRC在新一年發佈的消息。
國際組織 Organisation for Economic Cooperation and Development (OECD)與全球的網上運營商簽訂全新的規定,他們均必須向OECD成員國提供相關的交易資料,以打擊逃稅者。因此英國稅務局HMRC將於2024年1月起開始向有關網絡平台收集資料。
Ebay、Airbnb、Uber、Deliverloo 無一幸免
新的規定要求網上運營商提交賣家在網上平台獲得的收入資料,這適用於出售任何類型的商品包括 手作工藝品和二手物品等。新規定同時適用於出售提供服務,這包括出租車、短期出租房屋、送餐服務、自由業(帶狗服務、教琴等,還有更多)、甚至出租家中停車位。
平台將有義務必須收集賣家的真實姓名、地址、出生日期、NI號碼等,以及賣家在平台上賺取的收入和支出。稅局更有權力向平台徵求其他資料,例如銀行戶口資料等。
新規定主要針對交易量較大較活躍的賣家,因此每年少於30宗交易 或 金額低於€2,000 (£1,735)將不會被收集資料。
對於新規定賣家有什麼需要做?
各位只要通過任何合法在英國提供買賣交易或服務的平台上獲得收入,都必須向HMRC主動提交Self-Assessment。以下情況除外:
- 本身已每年向HMRC提交Self-Assessment,並如實陳述所有收入則無需做任何事。
- 扣除各類型的免稅額和個人收入免稅額後,年收入少於£12,570(24/25年度),則無需提交Self-Assessment。
- 出租房屋/房間 – £1000免稅額
- 出售物品 – £1000免稅額
- 提供服務,例如:補習、教琴、園藝 – £1000免稅額
關於提交Self-Assessment的詳情可瀏覽:
Ring Spotlight Cam Plus Battery | Wireless outdoor Security Camera 1080p HD Video, Two-Way Talk, LED Spotlights, Siren, alternative to CCTV system | 30-day free trial of Ring Subscription
£129.99 (as of 16/04/2026 06:27 GMT +01:00 - More infoProduct prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on [relevant Amazon Site(s), as applicable] at the time of purchase will apply to the purchase of this product.)Ring Chime (newest gen) | Enhanced Audio Notifications for Ring Video Doorbells & Security Cameras | Bluetooth & Wifi Connectivity | Sleek Design | Easy DIY Plug-In Setup
£29.99 (as of 16/04/2026 06:27 GMT +01:00 - More infoProduct prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on [relevant Amazon Site(s), as applicable] at the time of purchase will apply to the purchase of this product.)Amazon Fire TV Stick HD, free and live TV, Alexa Voice Remote, smart home controls, HD streaming
£39.99 (as of 16/04/2026 06:27 GMT +01:00 - More infoProduct prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on [relevant Amazon Site(s), as applicable] at the time of purchase will apply to the purchase of this product.)Certified Refurbished Amazon Fire TV Stick 4K Select (newest gen), start streaming in 4K, hundreds of thousands of films and TV episodes, and free & live TV
£33.99 (as of 16/04/2026 06:27 GMT +01:00 - More infoProduct prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on [relevant Amazon Site(s), as applicable] at the time of purchase will apply to the purchase of this product.)
還有其他英國新聞簡報,可以Follow 大英小事 Facebook
喜歡這編文章的話,給個like或分享到Facebook
⬇︎⬇︎⬇︎⬇︎⬇︎⬇︎⬇︎⬇︎⬇︎
發表迴響