如果大家考慮在英國創業或者成為自顧人士,你將有義務進行自我評估(Self-Assessment)來繳納相關的入息稅。Self-Assessment 是英國稅務海關總署(HMRC)用來徵收收入稅的其中一個系統,由納稅人填寫納稅申報表去通知HMRC(必須在10月5號之前)。
謹記!如果你未能按時提交文件和付款,你可能需要支付利息和罰款。
誰必須去填寫申報表?
在英國的納稅年度限期為每年4月6號至下一年4月5號,如果你滿足以下任何條件就必須填寫申報表。
- 你是一名自僱人士,收入超過 1,000 英鎊(扣除任何稅收減免之前)
- 你是公司合夥人
- 你的年度收入總額超過 100,000 英鎊
- 你必須支付高收入兒童福利金(High Income Child Benefit Charge)
如果你有任何未納稅的收入亦可能需要申報,例如:
- 一些COVID-19資助付款
- 出租房產所得收入
- 小費和佣金
- 儲蓄、投資和股息收入
- 海外收入
如何申報?
你必須經過以下步驟來完成每年自我評估:
- 註冊自我評估 – 如果你確定需要提交自我評估納稅申報表,則需要按這裡向英國稅務海關總署 (HMRC) 登記。
- 填寫自我評估報表 – 納稅人可以透過HMRC 網站或手動下載並填寫表格郵寄給HMRC。
- 等待HMRC計算所欠金額 – 繳交評估報表後HMRC會幫你計算稅收總額,速度視乎稅收項目複雜程度。
- 繳納所欠稅收和國民保險 – 當HMRC確認你所欠稅額後,你可以通過網上或郵寄支票方式進行繳納。
何時提交?
如果這是你第一次提交自我評估稅務報表,則必須在稅務年度10月5日之前告知HMRC。打比喻,你在2022年4月5號到2023年4月4號是只顧人士,那麼你就需要在2024年10月5號前完成註冊。
下載申報表的截止日期 – 如果你選擇填寫紙本報稅表,則必須在2024年10月31日午夜之前提交。
線上申報表的截止日期 – 如果你選擇線上報稅表,則必須在 2025年1月31日午夜之前提交。
繳納欠稅額的截止日期
繳納稅款的截止日期通常為:

New Amazon Kindle (16 GB) – Lightest and most compact Kindle with glare-free display, faster page turns, adjustable front light and long battery life – Without Ads – Black
£104.99 (as of 11/02/2025 19:15 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.)Blink Outdoor with two-year battery life | Wireless HD smart security camera, motion detection, Alexa enabled | 1-Camera System with Sync Module
£48.99 (as of 11/02/2025 19:15 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.)Blink Mini | Indoor plug-in pet security camera, 1080p HD day and night video, motion detection, two-way audio, easy setup, Alexa enabled — 1 camera (Black)
£21.49 (as of 11/02/2025 19:15 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.)New Amazon Kindle (16 GB) – Lightest and most compact Kindle with glare-free display, faster page turns, adjustable front light and long battery life – With Ads – Matcha
£94.99 (as of 11/02/2025 19:15 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