请教一下自己online 报账的问题

归档 职场创业理财
#1

这个填表问题已解决， 谢谢。

注册的是个limited company. 原来是找会计做账的。 由于最近没有怎么营业， 所以想自己在网上报账。
请教一下这个UTR怎么拿到， 网上查了一下资料说是HMRC邮寄的资料上会有， 我找了半天没有找到。 是不是可以再申请一个。 还有就是我要register online,
下面这个不知道怎么选， 不知道是选individual 还是organisation? 看起来像是需要选organisation.
Individual
Please register as an ‘Individual’ if you are using HM Revenue & Customs Online Services for personal transactions or if you are self-employed.

Organisation
Please register as an ‘Organisation’ if you are using HMRC’s Online Services as an employer, a contractor, a Partnership, a charity, a Community Amateur Sports Club, a Limited Company or Trust.

Agent
Please register as an ‘Agent’ if you are using HMRC’s Online Services on behalf of your client(s), whether paid or acting in a voluntary capacity.

Pensions
Please register for ‘Pensions’ if you are using HMRC’s Online Services as a Pension Scheme Administrator or a

#2

如果我选了organisation, 又有很多选项， 不知选哪个？
Charities

Construction Industry Scheme (CIS)

Corporation Tax (CT)

Duty Deferment Electronic Statements (DDES)

electronic Binding Tariff Information (eBTI)

Excise Movement and Control System (EMCS)

Import Control System (ICS)

Machine Games Duty (MGD)

New Computerised Transit System (NCTS)

Notification of Vehicle Arrivals

PAYE for Employers

Rebated Oils Enquiry Service

Self Assessment (SA)

Self Assessment (SA) for Partnerships

Self Assessment (SA) for Trusts

Site content tools

Stamp Taxes

Tied Oils Enquiry Service

VAT (submit return or change details)

VAT EC Sales List (ECSL)

VAT EU Refunds

VAT Reverse Charge Sales List (RCSL)

#3

这都是问题，你后面还会有一千个问题的。

#4

嗯， 感觉自己弄不容易，需要各位牛人帮忙

#5

@HCCA @saga64

还是建议找会计，专业方面的东西自己如果一点都不懂最好不要省这个钱，把时间多放在自己擅长的方面多来些业务岂不是更好:)

#6

我只想說天下沒有免費的午餐

#7

嗯，hcca很专业，我喜欢看他的问答并学习，关于director 是否要file a tax return.
Hmrc: yes! A must.
Acca 有篇文章：
There is no specific requirement in TMA 1970 for a director to register for self assessment if there is no further tax liability for the year and buried within HMRC’s Manuals at EM4551, there is some further guidance:

“There is no requirement to notify chargeability where there is no liability to Income Tax or Capital Gains Tax or where sufficient tax has been deducted at source to meet the net liability for the year.”

There is no exception to this for directors.

Therefore, if a director of a company has no further tax liability for a tax year AND no self assessment tax return has been issued by HMRC, then there is NO requirement for the director to notify chargeability OR file a tax return with HMRC for the year in question.

If HMRC try to insist that a return is due in these circumstances, you should refer them to TMA 1970, s7 and their own manual at reference EM4551.

话虽如此，我还是谨慎地每年do self assessment.

#8

原来会计有报过帐的话会有utr no 的， 如果会计帮你注册过 on line 的某项比如 ct , 那你自己好像要和他联系下。
你需要注册ct , paye (如果有发工资）， 另外individual 需要注册sa.
要分别注册，每次注册好，会有ID no , 还有密码。
然后还要等Hmrc 给你发个激活码，一个星期左右，寄到你注册的地址，就可以登录啦。
激活码只有28天有效期，错过了只能再要。

#9

老板娘啊， 谢谢。主要是没有营业， 基本没有进账出账，出账也就是交一个银行账户钱， 所以想自己试试弄弄。 舍不得把这个公司关了。

#10

谢谢了。 我再看看， 感觉是要选organisation 里的self assessment. payee上一年度曾经做过的。 这次由于没有进账的， 所以没有给自己发工资了， 应该是不要了。 感谢提醒，我直接找会计要UTR

#11

你可以直接给HMRC打电话0300 200 3310查询你的UTR，打电话时要准备好你个人的基本信息。你的UTR也可以在HMRC发给你的信上找到。

#12

谢谢已经找到utr number 了。 HMRC人挺好的，已被告知， limited company, online 报账需要点击organisation 里的corporation tax来激活。 想请教一下， 会计以前注册过payee, 发过工资。 现在公司没有经营， 没有发工资了， 应该不再需要管payee这一部分了吧

#13

Payroll现在每个月都需要向HMRC申报不管有没有发工资。

#14

谢谢:)