Your explanations have been incredibly helpful and easy to understand. I really appreciate the time and effort you put into creating such valuable content. Keep up the great work!
a question. If i chose to opt in for remittance basis, do i still need to fill in the overseas income details? and which section can i state that I choose on remittance basis
I am not a tax or financial adviser. The following is purely my personal understanding, not professional advice 👇 Hi Carlos. I am not familiar with remittance basis so it'd be better that I don't give you an answer which might be wrong. ☺
Thank you so much for your detail explanation, and when will you complete others such as 4.Fill in your return,5,6,7,8 ......? Look forward to seeing that
多謝你嘅用心分享 我有個關於self employment/ sole trader/ voluntarily Class 2 NI 嘅問題，可能你會遲啲有video分享，不過想問咗先 我做sole trader 嘅profit係under £6725，想pay class 2 NICs voluntarily，用Selftax 嘗試報稅，因為個sole trader business係係稅年內開始，所以要填SA103F，填到第100個item 就係話如果profit less than £6725 而又想自願供Class NICS 就tick個box，但之後係item 101 之前就有個box 叫 “CL2) Class 2 amount” 要填，唔填就過唔到版，我試過亂填一啲數字佢會顯示要填個value less than 182，咁我就諗23-24 Class 2 weekly 供款係£3.45，咁3.45 x 52week = £179.4，係咪即係要填呢個數？
@@SmallFishBa 是的我係用Selftax，我填SA103S 時係item 6 同7之間佢有呢句「You will need to fill in full self-employment pages if you have started or ceased your business during the tax year」，不過係HMRC Notes都係無提過要填SA103F，同埋我啱啱試過照填SA103S都可以照過版，另外係SA103S填到CL2 相關嗰part 漏空唔填暫時都可以繼續 我會自己online問下Selftax
Thank you for introducing self-assessment in such great detail. I am a non-resident of the UK (resident of HK of the tax year), earning an amount of GPB 12349 saving interest in the year 2023 to 24. Today, I have submitted my self-assessment. The calculation shows income tax charged after allowances and reliefs should be GPB 1269.8. However, there is a term stating " Non-UK residents' disregarded income (GPB 12349)" that seems to offset the charges. And the final income tax due thus becomes zero. Does it mean I don't have to pay income tax for this tax year? What's the reason?
I am not a tax or financial adviser. The following is purely my personal understanding, not professional advice 👇 Hi Rebecca. First of all, thank you for being a member and supporting this channel. I can't see your tax bill, so it is safer to not comment on whether you need to pay any tax. However, you will know about this after several days as you will be able to see whether you have an outstanding bill on HMRC online soon. But there are other more important things I want to explain to you. As a non-UK resident, your UK interest income and investment income can be treated as disregarded income meaning no further UK tax would be due on this income. However, this also means you would lose your personal allowance. This is called Disregarded Income Rule. If most of your UK income comes from UK bank interest or dividend, disregarded income rule could benefit you a lot. However, if you have other UK income such as wage, rental, which are not included in the scope of disregarded income, losing the personal allowance might make you pay more tax. You don't need to choose which one to use. HMRC online should automatically calculates your tax liability using the normal way (with personal allowance) and the disregarded income rule and will choose the one that gives you a lower tax liability. But what is more important is that if you are still a HK resident, based on the double taxation agreement between the UK and HK, you should not need to pay any tax on UK interest. That is, you don't need the disregarded income rule which might hurt you in this case because it removes your personal allowance. So, I am thinking whether you even need to report this UK savings income in your self assessment. Since I also want to know the answer, I have submitted a ticket to HMRC forum to ask them about this. You might want to wait a bit before paying your tax. It sometimes takes HMRC a few weeks to give a reply.
@@SmallFishBa , Grateful for your prompt response and detailed explanation. I am deeply impressed. As advised, I will wait for HMRC's reply. Many many thanks.
Hi Rebecca. HMRC has replied me that the DTA between UK and HK only say HK also has the right to tax the UK interest. It means that you do need to report the UK interest income.
@@SmallFishBa Thank you again for your clarification. I didn't know we need to report our foreign interest income to HK government. I will look into it. My appreciation.
@@rebeccapang100 I am not a tax or financial adviser. The following is purely my personal understanding, not professional advice 👇 Hi Rebecca. No, you don't. The rule just says "may be" taxed by HK, but HK does not tax on interest, so you don't need to report it to HK IRS. In fact, I don't quite agree with HMRC reply, so I have posted a follow up question to ask. I still think the DTA states non-UK resident should not need to pay tax for interest earned from HK banks.
About foreign income - bond interest. If I buy GILT (UK government bonds) in Hong Kong HSBC, is that bond interest foreign income or UK income? That may be important because after 6 Apr 2025, foreign income and gain (FIG regime) can be exempted from UK tax for 4 years. Also, is GILT exempted from capital gain tax, no matter bought from UK bank or HK bank?
I have a part time job, but no contract. So it is self employment. In Question 1. is answer NO. then need to register class 2 ? any video I can see the detail ?
I am not a tax or financial adviser. The following is purely my personal understanding, not professional advice 👇 Hi Viv Fung. I talked about Sole Trader NI in Ep 25. It might help you 英國報稅詳細示範 (25) : 自僱 Sole Trader 報NI供款 | 英國稅務 Self Assessment | SA103 th-cam.com/video/7d7duaGScXE/w-d-xo.html
If I need to apply Split year assessment this year, I need to fill SA 109, since it is not supported in HRMC online tax. If I need Self tax (3rd party software), is that meant, I need to fill in all other forms eg. SA100 ,SA 102 and SA106, and SA109 all in Self Tax software
I am not a tax or financial adviser. The following is purely my personal understanding, not professional advice 👇 Hi Benny. Interest pays income tax. So, it is SA100 if it is UK interest.
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 👇 首先要登記咗做 sole trader 先。因為 class 2 NI 係以週計，所以HMRC 要知你幾時開始做 sole trader 先計到要交幾多 class 2 NI. www.gov.uk/become-sole-trader/register-sole-trader 片係想拍，但未有時間拍.
本入並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇 咁就好。之前HMRC community forum 答話唔得 community.hmrc.gov.uk/customerforums/sa/d02aad37-1268-ee11-a81c-0022480003c7#11473133-1268-ee11-9ae7-6045bd127b64 但我啱啱睇第個 Post, HMRC 話你郵寄補返SA109 佢哋都會process.
多謝小魚爸，期待你既下一條片，未睇完都唔敢send個tax return出去 XD 另外想問，關於11:45你講登記做sole trader果部份，我入account睇， 揀"Add a tax to your account to get online access to a tax, duty or scheme." 佢得partnerships or trusts揀，無individual or sole trader揀。。。 咁既情況想問我其他係咪已經登記左做sole trader？ 因為我上年已報過一次稅，香港僱員身份，跟你既片做PAYE。 有無邊個位可以睇得返我係咪已登記左做sole trader？謝🙏
你好，我是香港退休消防員，每月收取政府發放的退休金，我之前申請self assessment時 , H M R C表示我需要申請self assessment , 現在我已經擁有UTR Number , 但在影片中你提及退休金是不用報告給HMR C，請問我現在情況還需要報self assessment 嗎？
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 KoKo. 以我理解，香港退休金, 生果金等，英國唔會徵稅。但 Self Assessment note 都有要求要通知HMRC 有關收入。所以係要做 self assessment, 但唔好當收入填。而係在 Any other information 中寫低退休金收入資料如來源,金額, 等。讓HMRC知道你有該筆收入，但因為香港及英國的 Double Taxation Treaty 而不用交稅。 另外，感謝你以往在香港為市民服務 🫡
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 Louisa。 根據HMRC之前嘅回覆，如果有海外收入 (如香港銀行利息)，一般都要填稅表。除非你講嘅 "很少" 兌換成英鎊是£1以下。因為報稅時報收入係 round down to the nearest pound. £1以下會變成£0 community.hmrc.gov.uk/customerforums/sa/05be3fab-c362-ee11-a81c-6045bd0ad8f4#:~:text=No%20matter%20how%20much%20or,on%20the%20overseas%20income%20%2F%20gain
補充及更正:
1. 今日睇返份 Paper Form。原來都有類似 Tailor Your Return 嘅一頁，叫 What makes up your tax return (TR2)。不過就無 online 咁詳細。 2024/9/3
神級用❤製作報稅Bible！
除咗小魚爸，片段中重有幕後幫你睇住時間錄片嘅小魚媽笑聲. 感謝你地為在英港人無限付出.
我都無為意錄片時背後有笑聲喎 😱😱
多謝你用心預備和詳細分享!英國稅制實在太複雜，要填self assessment 绝不簡單，牽涉太多範疇，自己也是跌跌碰碰一知半解地填了兩年，經你詳細講解後明白了更多，雖然有些section今年未必关我事但日後可能需要填，所以你只用了1小時講解已經好犀利!👍期待你下集講解怎樣填每個section和一些注意的細節!🙏
好詳細，一啲都唔悶，因每個item 大家都要理解清楚。好多謝你🙏🏻
謝謝你。有興趣+有時間聽晒嘅人唔多。 但會 keep 住講晒成個系列。 呢啲係有需要時先會睇嘅片。
Thank you SmallFishBa without you I (single Mum) cannot survive in UK while facing this complicated tax
I am very glad that these videos help you. I wish you all the best.
多謝小魚爸，實在解答到好多有懷疑嘅地方。感謝你付出嘅時間🙏🙏🙏
好詳盡，唔該哂小魚爸 🙏🏼
奉勸大家：就算太長都要細心睇，因為花時間去睇e一集，總好過報錯稅 ✌🏼
Thanks your teaching 😅
Thank you for your support, Cindy.
最正既香港人報稅攻略, 沒有之一, 真係最好👍
謝謝支持
太好和太正，詳細解釋每項要點，正是我想要的，期待你解釋,SA106和109的片和注意時項！
謝謝支持, Karen。 SA106 及 SA109 都會有的。
好清晰👍🏻👍🏻
小魚爸呢個種熱誠真係無人能及💯
謝謝支持
小魚爸，多謝你🙏，你嘅資料非常有用，詳盡。祝你及家人聖誕快樂
十分感謝小魚爸🙏 內容好詳細，由搜集資料、分析到講解都十分清晰。很用心👍
謝謝支持
解釋極之清楚詳細！辛苦晒小魚爸😻🙇🏻♀️
感謝你花咁長時間制作及講解整個報稅流程, 特別係你提供既額外資訊及notes, 超實用, 睇完之後好多報稅上既迷思都解決左! 🙏👍
謝謝收看 👍😁
Your explanations have been incredibly helpful and easy to understand. I really appreciate the time and effort you put into creating such valuable content. Keep up the great work!
thank you, Mike.
太感謝你喇，小魚爸，資料好詳細啊！🙏🏻
謝謝小🐠爸用心拍片
好彩有你用心嘅指導，否則都唔知從何入手，多謝晒你，順祝你中秋節快樂，事事順利，身體健康！😊
終於有片詳細講 感謝🙏
👍👍👍 好詳盡🙏
詳細解釋好重要，片長可分段講，謝謝你🙏
Thank you very much for your professional sharing 小魚爸!
辛苦你整成個鐘既片再分晒section❤
謝謝。 唔分 section 真係幾難揾。
資訊好豐富，辛苦曬小魚爸
太好了非常詳細說明，感謝小魚爸無私告知復雜稅務😊
謝謝支持
辛苦晒你小魚爸，謝謝你🙏🏻
多謝你詳細分析❤
非常清晰,感謝!
謝謝
多謝小魚爸詳細分享、解釋、例子也很好！❤❤
Hi Chung. 謝謝收看
嘩好詳細，唔該晒，不過如果可以分開兩條片睇會容易啲
Its so helpful not boring
辛苦你 ❤😊
好詳細，好多謝你🙏
多謝小魚爸🙏資料好豐富及充實呀👍👍
對自己報稅又多咗份信心😅
一定會繼續追埋789section💪💪
加油💪💪
謝謝
真係辛苦晒你呀小魚爸❤
多謝你無私奉獻！希望多D香港人看到
Thanks for sharing ❤
辛苦了，謝謝！
謝謝支持。
感謝小魚爸，幫了我們很多 ❤❤❤
Hi Glora。唔洗客氣，謝謝支持
很多謝小魚爸詳細講解, 一定會分享給朋友收看, 謝謝
多謝詳盡解釋。
想請教如果年金到回本年份就斷單攞錢，攞返嘅錢可能比供款多少少，咁係咪將攞到嘅錢，減返供款，個 difference 當 CGT 咁報？
小魚爸，我又想問下，呢一年大部分時間都係經agent 搵工，到3月尾先同一間廠簽employment contract, 我跟片段做法只填一個employment, 入income既位置都只係得呢個employment 既數，咁其他經agent既工既收入係會係邊度提交呢？唔該晒🙏🙏
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 Ivy. Agency staff 其實係受僱於 Agency. 佢哋應該經PAYE幫你扣稅。如果做 Self Assessment 時報人工，都係 Employment SA102.
未睇先👍
睇完，已明白多了!😂 要再等小魚爸教填S100 ＆ S106🙏，真係好多謝有你咁清楚解釋💯，加油呀小魚爸💪
30:52 利息收入 （不是33:35）
非常淸楚，謝謝🙏
謝謝。已更改。
a question. If i chose to opt in for remittance basis, do i still need to fill in the overseas income details? and which section can i state that I choose on remittance basis
I am not a tax or financial adviser. The following is purely my personal understanding, not professional advice 👇
Hi Carlos. I am not familiar with remittance basis so it'd be better that I don't give you an answer which might be wrong. ☺
請教小魚爸，做self assessment 時，賣股票次數多過20項，但HMRC 官網只能填報上限20項、咁可以怎樣做？
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 toto. 方法係你要自己加紙. 例如自己填入 Excel, 轉PDF, 再以Attachment Upload 上 Self Assessment form.
Thanks for sharing !!!
Thanks
Excellent presentation, well done! You have made life a lot easier for a lot of HKers!
我想請教一下，從香港儲蓄壽險提取紅利/可支取現金在英國報self assessment嘅方法?
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 👇
Offshore life assurance polices可以係幾複習。有唔少因素要考慮。 建議都係問專家。 我喺呢度只可以俾少少方向你去睇，因為就算我拍片講都起碼要半個鐘去解釋。
首先，報嘅位置係 SA106 other overseas income and gains section Box 43 - 46。 你可以睇呢個 section 嘅 notes. 留意兩樣嘢:
1. 5% withdrawal rule。留意5% per year 係可以累積. 所以你攞錢出嚟唔一定要報稅。要睇你攞幾多同之前有無攞過。
2. Time apportioned reductions. 因為你好可能係未成為 UK resident 已經開始買。
www.gov.uk/government/publications/self-assessment-foreign-sa106
www.gov.uk/government/publications/gains-on-foreign-life-insurance-policies-hs321-self-assessment-helpsheet/hs321-gains-on-foreign-life-insurance-policies-2022
Thank you so much for your detail explanation, and when will you complete others such as 4.Fill in your return,5,6,7,8 ......? Look forward to seeing that
Yes, I will. But I will have my tax exam next week, so I need to focus on it first.
功德無量😇
言重
Hello我想請問一下，我睇過一個TH-cam片話，如果18歲以下嘅仔女銀行利息超過£100英鎊都要報稅，係報喺父母是但一方嘅報稅表裏面，不過我搵唔到報稅表上邊，有邊一欄係可以填寫仔女嘅利息收入。
請問你知唔知道喺Online表格上邊，邊一個位置可以搵到填寫仔女利息申報呢？ 定係將仔女嘅銀行利息收入加入埋父母嘅銀行利息裏面一齊報呢？
如果你知道點填寫，麻煩你話我知，教一教我，唔該晒！ 🙏🏻😊
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 L H. 以我所理解，並唔係父母是但一方。 報稅父及母係分開報。子女嘅銀行嘅錢如果係由父母轉贈，而所產生嘅利息又超過£100，該筆利息收入會在稅務上計入俾錢嗰位父母嘅收入。 報嘅時候當係父或母自己嘅利息收入報。 所以, 如果父及母各自有俾錢子女, 每人為該子女產生 £99 利息收入，需然合共係£198, 但因為係分咗兩個人, 所以都唔需要經父母報。 另外如果啲錢唔係經父母提供，如由朋友, 長輩等提供，利息收入在稅務上都屬於子女收入. 詳請可以參考我以下影片
英國小朋友要交稅嗎💸 轉錢給未成年子女要留意👨👩👦
th-cam.com/video/vkS_sFG6Vhs/w-d-xo.html
很多謝你咁詳細的解釋，真係長知識。我想知道是否每年online 報稅也必須要先填Tailor Your Return? 因為舊年見HMRC online 報好似好複雜，用咗你介紹的selftax 報（因為一份份form 很清晰，跟你教學的在selftax 報）今年想試吓用HMRC 的online, 因為不用split year treatment 不需俾錢selftax代報
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 👇
係每次都要填 Tailor your return。因為你每年要報稅嘅收入類別都可能唔同。
辛苦晒，小魚爸
请教：1. Foreign income 报税的汇率是否采用 HMRC Monthly currency exchange rates? 2. 香港的生果金（HK Old Age Allowance) 是否需要报税？ 谢谢！
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 Jackson.
1) 用 HMRC 的 monthly rate 或 yearly average rate 都可以。 可以選對你有利的一個。
2) HMRC 曾在 community forum 回覆根據香港同英國簽訂的 Double Taxation Agreement，香港的社會福利 (如生果金) 只限香港政府有權抽稅。
community.hmrc.gov.uk/customerforums/sa/c2c26092-fa1d-ef11-a81c-0022481ae94f#02ed548f-fa1d-ef11-840a-000d3a7eaa3b
Self Assessment 今日卒之submit咗, 希望5th Oct 前收到utr number.
咁就可以fulfill到個deadline
Thank you小魚爸
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 Kandan。其實你十月五日前申請咗已經ok。不過應該兩個星期左右都應該收到。
小魚爸拍得好詳盡真係好有心機，真的多謝幫助到頭都大哂的人🙏🏼
在此一問，因不太理解？請問如果係純利息收入及沒有任何工作收入仕，總利息收入超過咗$18,570⋯⋯但又不多過$19000，就即係祇得£1000可扣減，其他那£5000的免稅額就沒有得扣減？對嗎😅
例子：純利息收入為$19000-12570-1000=用$5430 x 20% = 要交$1086 的稅款。對嗎？🙏🏼
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 Carmen。 因為無其他收入，所以仲可以有 Savings Starting Rates 0% 可以扣。最後 Taxable income 係 430。 Income tax = 430 * 20% = £86
我見你登記咗 smallfishmoney.com。我有個工具計到呢條數:
www.smallfishmoney.com/savings-interest-tax-calculator/
小魚爸，好多謝你分享，成個鐘冇停真厲害。我想講係 capital gain 果part , 交易少過 5萬或者賺少過 6千應該唔使提供交易資料。有錯請指正
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 👇
謝謝收看, Ray。賣貨總額少過5萬及賺少過6千可以唔提交 computation sheet。 賣自己車及main residence唔計。
多謝小魚爸無私分享,受惠不淺. 小弟想問Unrealized capital loss 當唔當該 Current tax yr 既Cap loss or realized jo 先計? 有蝕未為輸 :D
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 MarB。唔當。所有 Gain 同 Loss 都係以 Realized 的去計。
多謝你嘅用心分享
我有個關於self employment/ sole trader/ voluntarily Class 2 NI 嘅問題，可能你會遲啲有video分享，不過想問咗先
我做sole trader 嘅profit係under £6725，想pay class 2 NICs voluntarily，用Selftax 嘗試報稅，因為個sole trader business係係稅年內開始，所以要填SA103F，填到第100個item 就係話如果profit less than £6725 而又想自願供Class NICS 就tick個box，但之後係item 101 之前就有個box 叫 “CL2) Class 2 amount” 要填，唔填就過唔到版，我試過亂填一啲數字佢會顯示要填個value less than 182，咁我就諗23-24 Class 2 weekly 供款係£3.45，咁3.45 x 52week = £179.4，係咪即係要填呢個數？
補充一句，hrmc 嘅SA103F 係item 100 之後係無呢個Class 2 amount 要填
@@pkwan02 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 pkwan. 我好似無見第一年做 sole trader 就一定要填 SA103F，你喺邊到睇到? 我以為一樣可以填 SA103S.
你講得CL2 我估你係用緊 Selftax。呢你可能要問返 SelfTax support 因為呢啲 CL 嘅 field 係 HMRC 將form 無嘅。
@@SmallFishBa 是的我係用Selftax，我填SA103S 時係item 6 同7之間佢有呢句「You will need to fill in full self-employment pages if you have started or ceased your business during the tax year」，不過係HMRC Notes都係無提過要填SA103F，同埋我啱啱試過照填SA103S都可以照過版，另外係SA103S填到CL2 相關嗰part 漏空唔填暫時都可以繼續
我會自己online問下Selftax
Thank you for introducing self-assessment in such great detail.
I am a non-resident of the UK (resident of HK of the tax year), earning an amount of GPB 12349 saving interest in the year 2023 to 24. Today, I have submitted my self-assessment. The calculation shows income tax charged after allowances and reliefs should be GPB 1269.8. However, there is a term stating " Non-UK residents' disregarded income (GPB 12349)" that seems to offset the charges. And the final income tax due thus becomes zero. Does it mean I don't have to pay income tax for this tax year? What's the reason?
I am not a tax or financial adviser. The following is purely my personal understanding, not professional advice 👇
Hi Rebecca. First of all, thank you for being a member and supporting this channel.
I can't see your tax bill, so it is safer to not comment on whether you need to pay any tax. However, you will know about this after several days as you will be able to see whether you have an outstanding bill on HMRC online soon. But there are other more important things I want to explain to you.
As a non-UK resident, your UK interest income and investment income can be treated as disregarded income meaning no further UK tax would be due on this income. However, this also means you would lose your personal allowance. This is called Disregarded Income Rule. If most of your UK income comes from UK bank interest or dividend, disregarded income rule could benefit you a lot. However, if you have other UK income such as wage, rental, which are not included in the scope of disregarded income, losing the personal allowance might make you pay more tax.
You don't need to choose which one to use. HMRC online should automatically calculates your tax liability using the normal way (with personal allowance) and the disregarded income rule and will choose the one that gives you a lower tax liability.
But what is more important is that if you are still a HK resident, based on the double taxation agreement between the UK and HK, you should not need to pay any tax on UK interest. That is, you don't need the disregarded income rule which might hurt you in this case because it removes your personal allowance. So, I am thinking whether you even need to report this UK savings income in your self assessment.
Since I also want to know the answer, I have submitted a ticket to HMRC forum to ask them about this. You might want to wait a bit before paying your tax. It sometimes takes HMRC a few weeks to give a reply.
@@SmallFishBa , Grateful for your prompt response and detailed explanation. I am deeply impressed. As advised, I will wait for HMRC's reply. Many many thanks.
Hi Rebecca. HMRC has replied me that the DTA between UK and HK only say HK also has the right to tax the UK interest. It means that you do need to report the UK interest income.
@@SmallFishBa Thank you again for your clarification. I didn't know we need to report our foreign interest income to HK government. I will look into it. My appreciation.
@@rebeccapang100 I am not a tax or financial adviser. The following is purely my personal understanding, not professional advice 👇
Hi Rebecca. No, you don't. The rule just says "may be" taxed by HK, but HK does not tax on interest, so you don't need to report it to HK IRS. In fact, I don't quite agree with HMRC reply, so I have posted a follow up question to ask. I still think the DTA states non-UK resident should not need to pay tax for interest earned from HK banks.
我覺得自己讀緊一個大學課程😂😂， 多謝小魚爸
唔洗客氣, Kandan。 可能我講得太複雜 😁
唔該晒小魚爸咁詳盡既解釋
不過我想問一下，我今年第一年報稅，要split year, 如果我2023年4月尾收晒香港公司既p fund, 年假收入，我5月先到uk, 請問我係要照報收到既所有數嗎？
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 Ivy. Split year date 前非英國收入唔需要報。
@@SmallFishBathank you so much
About foreign income - bond interest. If I buy GILT (UK government bonds) in Hong Kong HSBC, is that bond interest foreign income or UK income? That may be important because after 6 Apr 2025, foreign income and gain (FIG regime) can be exempted from UK tax for 4 years. Also, is GILT exempted from capital gain tax, no matter bought from UK bank or HK bank?
唔好意思想問一問，當我揀咗marriage allowance 嘅時候，我輸入晒資料嘅時候click next, 佢就話HMRC冇我夫婦嘅record所以唔俾我繼續填。想問下有冇其他方法。
另外聯名戶口嘅利息係咪一定要一人一半咁樣去輸入，因為我仲有免稅額，如果全部填晒入我度可唔可以？
唔該晒🙏🏼🙏🏼
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 Shum Bee.
Marriage Allowance 要 Transfer 嗰個申請咗先。喺 self assessment 可以做到。但 transfer 嗰位嘅 self assessment 要先提交。等幾日之後等HMRC處理咗嘅申請，收嗰位先去做 self assessment。
除咗喺 self assessment 申請，亦可以去 HMRC 網頁申請。 但如果你本身係要做 self assessment 就直接喺 self assessment 申請.
www.gov.uk/apply-marriage-allowance
聯名戶口嘅利息一般情況下利息收入係一日報一半。如果係同住的配偶而實際得益唔係50:50，可以特別申請。方法係填 Form 17。
www.gov.uk/government/publications/income-tax-declaration-of-beneficial-interests-in-joint-property-and-income-17
I have a part time job, but no contract. So it is self employment. In Question 1. is answer NO. then need to register class 2 ? any video I can see the detail ?
I am not a tax or financial adviser. The following is purely my personal understanding, not professional advice 👇
Hi Viv Fung. I talked about Sole Trader NI in Ep 25. It might help you
英國報稅詳細示範 (25) : 自僱 Sole Trader 報NI供款 | 英國稅務 Self Assessment | SA103
th-cam.com/video/7d7duaGScXE/w-d-xo.html
@@SmallFishBa 謝謝你的回覆。
我在三明治店的兼職工作沒有合約。not Sole Trader ar
@@vvfung0623 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 👇
有無合約只係其中一個條件。主要係睇你係咪該公司僱員。如果你唔係佢僱員，但你替佢做嘢，佢佢又有利益俾返你，呢個就算係一個 Trade, 會算係自僱收入。
多謝小魚爸用心制作.請問若果海外利息收入,例如HSBC Expat超過£2000,那Tailor your return page 2 of 3 選 Yes or No, thanks
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 Eric. 咁照跟返你有無喺英國收利息。有就 Yes, 無就 No. Page 1 Foreign 嗰度亦要答 yes.
@SmallFishBa 感謝小漁爸解答🙏🙏
If I need to apply Split year assessment this year, I need to fill SA 109, since it is not supported in HRMC online tax. If I need Self tax (3rd party software), is that meant, I need to fill in all other forms eg. SA100 ,SA 102 and SA106, and SA109 all in Self Tax software
Yes.
A question : How about is UK Bank interest filling in SA100 or SA108 capital gains or others ??
I am not a tax or financial adviser. The following is purely my personal understanding, not professional advice 👇
Hi Benny. Interest pays income tax. So, it is SA100 if it is UK interest.
@SmallFishBa thank you
小魚爸你好，CKI 英國上市，如何知道ISA Shares有沒有CKI? 另相信不少人很想知買ISA stocks/shares等有什麼必須服務、手續、年/月費等等，擔心支付所需費用不少，謝謝幫大家分析、分享！🙏🙏
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 CPH99。 啱啱睇咗 IBUK ISA，係有CKI LSE。 至於ISA戶口嘅手續費，間間 ISA provider 都唔同。
@@SmallFishBa 謝謝快速回覆！🙏，ISA provider 是否指ISA 户口存款那間bank? 購買前provider should listed out all related charges, right? Thanks million.
感謝小鱼爸分享，现工作係香港公司，香港銀行出糧，已成功完成每月自報NI, 謝你的詳細教學，想問下報税係填SA102定SA106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 👇
恭喜你, Adam。 香港工作收入都係填 SA102。
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 Adam. SA102。如果你份薪金有交香港稅，就可以喺 SA106申請 Foreign tax credit relief.
小魚爸你好! 想問一下關於marriage allowance. 太太本身年收入大約£5000, 但佢有利息及股息收入約£10000. 因為利息及股息係計income tax, 咁會當income嗎? 咁情況下太太可唔可以transfer 10% personal allowance 比我呢? 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 Cincent. 利息及股息都係收income tax，但佢哋有唔同稅率及免稅額。以你所講嘅情況，太太嘅 personal allowance 會被扣晒，申請唔到 marriage allowance。
@@SmallFishBa 謝謝回覆
你好，想問下chase收利息係計UK interest or foreign income?
好多謝你的分享，資料很有用。 請問香港的錢對換英鎊後𣾀入UK 做生活費, 或將香港所有資金全數轉入英國, 此纇資金來源應該怎樣報稅? Thanks.
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 👇
如果你沒有特別申請匯入制，即正使用 arising basis 全球徵稅。錢是否匯入英國並無分別。這種模式，交稅不是看有沒有把錢匯入英國，而是看你的收入。如果你是英國稅務居民，全球收入都有機會要報/交稅。
@@SmallFishBaThank you!
請問如何register to pay class 2 NI? 是否已有拍片?
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 👇
首先要登記咗做 sole trader 先。因為 class 2 NI 係以週計，所以HMRC 要知你幾時開始做 sole trader 先計到要交幾多 class 2 NI.
www.gov.uk/become-sole-trader/register-sole-trader
片係想拍，但未有時間拍.
多謝詳細分折、如果我英國打工（沒有海外工作）香港有股息要報、英國工作公司已經幫我報稅及每月交稅、使唔使再用sa102 , 申報一次、會唔會重覆收income tax , thank you
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 👇
要。 報工資收入時會報埋你已經交咗幾多稅。所以計稅時唔會計 double (如果你填啱嘅話)。
小魚爸，多謝分享.🙏
請問capital loss可以報返最早四年前的, 但如果四年前未嚟英國(只來英2年), 咁係咪唔適用? 唔該晒!
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 👇
係。 你當年要係英國稅務居民先得。
@@SmallFishBa 🙏
我打去問HMRC, 佢地話可以用online 填sa100, 另外print sa109出黎寄俾佢地都可以
本入並非稅務或財務專家，以下純粹我個人理解，非專業意見 👇
咁就好。之前HMRC community forum 答話唔得
community.hmrc.gov.uk/customerforums/sa/d02aad37-1268-ee11-a81c-0022480003c7#11473133-1268-ee11-9ae7-6045bd127b64
但我啱啱睇第個 Post, HMRC 話你郵寄補返SA109 佢哋都會process.
感謝小魚爸詳細講解！
我想問下，從所持有的美國國債派息的收入，算是利息收入？還是算作Divident股息收入？
是經IBUK買的美債和派息
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 Michael。 美國國債利息係海外利息收入
@@SmallFishBa 非常感謝小魚爸解答了我的疑慮！
再想問下如果在IB用margin（借錢）買的美債，給IB的利息是否可以減扣？即以實際利息收（利息收入減利息支出）報稅？
@@luikoonho 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 👇
有兩種情況。 如果係個人投資，Margin interest 唔可以扣稅。 如果你嘅投資係屬於一門生意，利潤會交 income tax但interest 可當 expense扣稅。
好詳細，但請問應該係邊一part 報英國物業租金收入？thanks
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 👇
謝謝。我錄片時喺 tailor your return 到無揀到。如果你填 paper form，係SA105。
@@SmallFishBa 請問會唔會遲啲再補充返？🙏🏻
你好，感謝你的詳細分享。
想問下如果係香港嘅freelance job，沒有自己公司，經香港機構直接入票到香港户口，咁係咪應該填入employment 而不是self employment?
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 👇
你好。係咪 Employment 主要係睇你同間公司簽嘅合約係咪 employment contract。 如果你指嘅 Freelance 係唔算係公司嘅員工，公司對你無僱主責任，不受僱佣條例保障，而你係以個人名義提供服務，咁好可能係 sole trader。同張票入去香港定英國戶口無關。 如果你提供服務時係英國稅務居民，咁好有可能要登記做 sole trader 同報稅 SA103.
感謝。。。咁係咪响online申請埋sole trader? 但以個人名義，無公司，無名，係咪都可以申請到？
@@2009wwy 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 👇
係。英國做 sole trader 唔需要註冊公司唔需要做audit。但無限責任上身。
@@SmallFishBa十分感謝你的回覆。咁即係其實因為係freelance海外形式收入，就算乜公司都無，無名無audit，我都要在網上登記sole trader。咁SA103係咪都一併過可以在網上登記埋
@@2009wwy 係. HMRC online 支援到 SA103.
多謝小魚爸，期待你既下一條片，未睇完都唔敢send個tax return出去 XD
另外想問，關於11:45你講登記做sole trader果部份，我入account睇，
揀"Add a tax to your account to get online access to a tax, duty or scheme."
佢得partnerships or trusts揀，無individual or sole trader揀。。。
咁既情況想問我其他係咪已經登記左做sole trader？
因為我上年已報過一次稅，香港僱員身份，跟你既片做PAYE。
有無邊個位可以睇得返我係咪已登記左做sole trader？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 Ray。 唔係用 Add a tax to your account..."。 係去以下網頁登記 Sole Trader
www.gov.uk/register-for-self-assessment
小魚爸,想請教如果在英國銀行收取的儲蓄利息, 需要填表嗎 ?應該填那份報表 ?
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 👇
先唔先報可以睇睇今日呢集有講。填稅表係 SA100 (main form)
th-cam.com/video/_nxm2uM4RZ4/w-d-xo.html
請問ISA UK BANK INTERESTS 要報嗎？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 👇
不用。
股票行新登記送美股賣出後，算甚麽income定係discount
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 pcc crew。我認為呢種算係 Gift。 如果賣出時有 Gain 就會有 CGT。 買入價以你收到送給你的美股當日的 market value 去計。 當然，最好揾個專家問吓。
小魚爸，想請問如果用軟件報係咪簡單啲，所有你mention嘅form都係喺軟件度？🙏
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 Waffle Cat。咁睇你係用咩軟件。如果係 Selftax, 除咗SA103L全部都有。SA103L好少人需要。
小魚爸，美國股息在美國已經被美國政府扣息後才獲得。請問是否在英國可以豁免交稅？
另外，你說股票賺蝕不是overall去睇，那麽，是否要逐隻股票去報稅？要怎樣提供證明？
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 @@@8ingU@@@. 美股股息withholding tax 可以申請 Foreign Tax Relief 去扣減在英國要為嗰筆 Dividend 產生的稅款。
報稅時首先是所有 Gain 的總數及所有 loss 的總數去報。但如果賣出超過£50000資產或Gain(未扣Loss) 超過£6000 或要 claim capital loss 就需要提供每筆交易嘅資料。證明可以係 Broker 嘅 statement/trade confirmation等。但報稅時不需要提交，如果HMRC有懷疑先會問你攞。
請問如果抄外幣的收入或損失要報哪一份form?🙏
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 👇
Capital Gain SA108
你好，我是香港退休消防員，每月收取政府發放的退休金，我之前申請self assessment時 , H M R C表示我需要申請self assessment , 現在我已經擁有UTR Number , 但在影片中你提及退休金是不用報告給HMR C，請問我現在情況還需要報self assessment 嗎？
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 KoKo. 以我理解，香港退休金, 生果金等，英國唔會徵稅。但 Self Assessment note 都有要求要通知HMRC 有關收入。所以係要做 self assessment, 但唔好當收入填。而係在 Any other information 中寫低退休金收入資料如來源,金額, 等。讓HMRC知道你有該筆收入，但因為香港及英國的 Double Taxation Treaty 而不用交稅。
另外，感謝你以往在香港為市民服務 🫡
非常感激你的回覆謝謝
小魚爸你好， 想問下係英國打過兩份工，一份祇返左一日 ，無簽contract ，但係p60 到有顯示個間公司出嘅工資， 咁係填受顧公司到係填1 定2 ？ 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 👇
兩間都要填。
@@SmallFishBa謝謝回覆🎉
多謝小魚爸用心製作🙂 請問買美國債劵既收入要唔要報稅?
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 Veronica。要的。 我知好多人問過美債收入點報稅，我都無/未覆。因為我想再確定一下先，稅務嘅問題唔答好過答錯。 美債分 T-Bill, T-note, T-Bond。收嘅稅都有分別。
等你覆，我都好煩，買美債交什麼稅。
請問自僱在那裡登記sole trader？ selftax填寫S103是否已登記享有NI class優惠？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 👇
登靠填 SA103 並唔能夠登記為 sole trader。要去以下連結登記。
www.gov.uk/become-sole-trader/register-sole-trader?step-by-step-nav=01ff8dbd-886a-4dbb-872c-d2092b31b2cf
請問如我想填SA109,SA106 paper form, 今次講(Tailor Your Return) 仍要網上填嗎?還是直接填paper form?
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 👇
如果你想填paper form，就直接填 paper form 就可以了。不過，其實 Tailor your return 入面嘅問題就係你選擇去填邊張 paper form 時要考慮嘅問題。
Hi 請問如果2023年9月之前在香港有入息，已經在香港清稅；2023年9月來到英國，10月租到樓，之後，只有在英國經PAYE出糧的薪金，沒有其他如利息等收入，是否需要申請split year treatment？
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 Kathy。我會認為要。 因為如果你唔報 Split Year Treatment，理論上你係要報9月前在香港嘅收入，更有機會要交稅。 當然，最好問問專業人士。
Hi Many thanks! 🙏🏻🙏🏻🙏🏻
如果我在香港，英國及新加坡有銀行戶口，另外在英國有物業。我想就這些作長遠少少的配置，例如放資產在哪裡較好比例。另外，遺產及遺囑如何安排才可避免交英國遺產稅？有沒有人可介紹處理遺囑？因為網上有些遺囑很平，有些很貴，但內容上沒有大分別，所以唔知向哪裡辦理較為安全。
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 👇
遺產規劃亦是我這個頻道其中一個主要的題目。不過比較複雜，很難三言兩語解釋。 立遺囑係一個很好的決定。下一次再講到遺產規劃會講無立遺囑嘅情況。 遺產規劃係長遠規劃，亦有人認為係一種賭博。因為你只可以以今日你知嘅稅例去做安排。 但到你真係離世時當時的稅例會變成如何，今日係無人知。
另外如果你喺香港及新加坡都有資產，可以考慮對每個地區各自做一份遺囑。咁對你將來嘅 personal representative 幫你處理遺產時有莫大幫助。
@@SmallFishBa 十分感謝你用心認真的回覆，其實我都知道我所問的不是一言兩語能夠處理，但你最後的提議我是首次聽到，所以增長知識了。以前在香港不用太留意這些事，但現在居住環境改變，而年齡漸增，所以不知如何入手處理。
今年是我首次在英國報稅，雖然找了會計師代辦，但假手於人，始終不太了解報稅內容。所以也有聽你近期的介紹，反而學到知識。如未來方便或可行，希望你可講解資產安排及遺產/遺囑方面，令我地在這方面有多一點了解及懂得處理。謝謝！
請問響香港銀l行收嘅香港匯豐銀行嘅股息是否屬於foreign income?
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 👇
睇返HSBC年報，相信0005.HK對英國稅務居民算係本地股息收入。 但這是我個人睇法。 最好揾專家確認。
www.hsbc.com/investors/results-and-announcements/annual-report
謝謝回覆！
請問在英國和香港衹有很少利息收入，沒有其他收入，要否填報稅表？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 Louisa。 根據HMRC之前嘅回覆，如果有海外收入 (如香港銀行利息)，一般都要填稅表。除非你講嘅 "很少" 兌換成英鎊是£1以下。因為報稅時報收入係 round down to the nearest pound. £1以下會變成£0
community.hmrc.gov.uk/customerforums/sa/05be3fab-c362-ee11-a81c-6045bd0ad8f4#:~:text=No%20matter%20how%20much%20or,on%20the%20overseas%20income%20%2F%20gain