关于如何在英国开公司，报税的资料。希望可以帮到大家

归档 职场创业理财
#1

主要是这几年我们同胞们通过自己努力自己做生意的越来越多。也有很多朋友问过我开公司的事情，我发现其实我们同胞要么就是不懂得如何开公司，要么就是有着误区。所以我准备给准备创业的小伙伴们写出来。

如何注册公司-如何注册税务-如何报税-建立小公司-发展到中小型公司-发展到中型公司。

前篇-简介我接触的中国老板们。
因为身边有很多朋友都是靠自己努力做生意的。而我是又是做会计的，所以好多时候我的朋友和苹果上的网友会问我一些问题。我总结了一下大家的问题。
1。不愿意注册公司。曾经有个同胞，生意做得很大，但没有注册任何公司。我就问他为什么建立公司阿。因为他的生意都是合法的阿。注册公司有自己的商业帐号，可以从银行贷款，低价赚钱钱费用，廉价海运合同。。。。。。等等。他回答有几个担心，a，怕交税，b不知道怎么弄。我说啊-可以避税但不可以逃税。其实上账作好啦，实际上交不了多少税，至于怎么注册，你到companyhouse注册就行啊。
后来他找了会计事务所，他会计给他的建议是做sole-trader也就是个体户。我当时就说，个体户债务不减免，虽然简单，但是风险大。你建立limited company是债务不会影响到你个人的阿。但最后他还是听从他会计的建议。因为做个体户操作简单。

2。建立公司后，没有转变观念。有的同胞建立公司以后，还是没有转变从个体户到公司的转变。公司是公司，你是你。虽然你是所有者，但你的公司仍然是独立个体。我有个朋友，开公司。他知道我在德国公司做，让我帮帮他弄弄会计那一块。当时我去了，第一件事，就是要他定文件夹，label，文件袋。对于我来说如果各种帐目不归类到个个文件夹的话绝不可忍受。而且我告诉他所有会计资料必须保持7年。每个采购必须附上invoice。我的朋友很不爽。

然后查帐，核对银行。我发现好多出账和银行对不上。我就问阿。他就回答，有时候买东西，有时候用现金，有时候用个人银行，记不清。我说那不行啊，你要购物就是得从你公司帐走啊，如果是小额的可以走petty cash。但最后年终结账的时候。一切都要能核对上阿。他说有票据不就行了吗，他的会计从来就没有像我这么麻烦。我说不是麻烦，而是职业操守。我的朋友又很不爽。

接着我又发现我朋友从自己公司拿几笔钱出来，我就问这钱干嘛的，他说招待客户拉，自己花拉，我说票据那，如果能算到成本里的归到成本里，如果不能就算到p11d，director claim里去。剩下的，算是公司借给你贷款。下回不准从公司拿钱做个人消费。我朋友彻底愤怒拉，说这是我的公司，我自己作主，你一来就积极歪歪的，竟是事，跟唐僧似的。我会计事务所都没那么多的要求。然后我就被人发好人卡-可以回家啦。

还有一次一个同胞她的销售是中国客户。我说你为什么不申请vat阿，你的销售在国外是没有vat的阿，你的成本vat都可以claim回来。她说她会计说她销售额度不够。我说你的销售额度没有达到8，100镑是不用申请vat 的。但你可以自愿申请阿。

还有好多中国老板们，你问他们的税务局账户，税号，vat号是什么，人家说不知道。他们说都在会计行弄得，他们啥都不知道？他们就管做生意。我真心的服拉。

#2

注册公司篇。
骚年们，当年你们为了摆脱钓丝的命运，你们努力做生意，赚钱。忽然发现自己的生意发展的很大啦。但是还是追不到白富美。怎么办。好吧，开公司阿。自己做侧哦。很多人都认为开公司很麻烦。其实英国是鼓励的。你要做的是到英国的工商局-companyhouse 的网站上注册。相信俺真心很方便的都是一步步地教你做。
连接-https://www.gov.uk/starting-up-a-business/find-partners-suppliers-and-premises
这个是大致的简介。骚年们可以大致看看
这个连接是告诉你任何在网上注册。https://www.gov.uk/limited-company-formation/register-your-company
You can set up a private limited company to run your business.

All limited companies must be registered (‘incorporated’) with Companies House. To do this you need:
a company name - there are rules on what it can and can’t include-公司名字
an address for the company-公司地址
at least one director-总裁阿-钓丝们，你们可以自封自己为ceo阿
at least one shareholder-至少一个股东，骚年们赶紧写上你们女神的名字吧
the agreement of all initial shareholders (‘subscribers’) to create the company - known as a ‘memorandum of association’
details of the company’s shares and the rights attached to them - known as a ‘statement of capital’
written rules about how the company is run - known as ‘articles of association’

Once the company is registered you’ll get a

‘Certificate of Incorporation’. -执照阿，你的公司出生拉。快给女神送去吧

This confirms the company legally exists and shows the company number and date of formation.

Types of private limited company

The liability for debts in a limited company is usually limited to the shareholders. Exactly what liability you have depends on the type of limited company you create.

Limited by shares

A private company limited by shares is owned by its members (called shareholders). Each member’s liable for the original value of the shares they were issued but didn’t pay for.

Example

A shareholder has 500 shares originally valued at £1 each. They have previously paid for 100 shares, ie £100. At the time the company fails, they’re liable up to the original value of shares they haven’t paid for, ie £400.

Limited by guarantee

A private company limited by guarantee means the members of the company financially back it up to an agreed amount.

Its members aren’t called shareholders.

  1. Register your company

You can register your company:
online - as long as the company is limited by shares and uses standard (known as ‘model’) articles of association
by post using form IN01
using an agent
using third-party software

If your company’s based overseas, read the guide on registering an overseas company or contact UK Trade and Investment (UKTI) for advice.

Fees and how long it takes

Online applications are usually registered within 24 hours and cost £15 (paid by debit or credit card or Paypal).

Postal applications take 8 to 10 days and cost £40 (paid by cheque made out to ‘Companies House’).

There’s a same day service costing £100. You must get your application to Companies House by 3pm to have your company registered the same day.

Where to send your form

Send paper applications to the address on the form。
那个连接里都有我就不一一写出来啦。大家记着。每年你都要给工商局送个年终报表哦。还有作为公司，你可以任命一名秘书哦。你可以让你的秘书穿上黑丝袜，低胸衣。潜规则她。潜规则她。潜规则她。你看开公司多好啊。福利多多阿。潜规则女秘书阿。

#3

注册完公司，你信心十足。终于可以当上CEO，迎娶白富美，但你突然发现我考，你得跟税务局打交道阿。我考。我对税务一点都不懂，作为一名钓丝级别的公司，你又没钱请会计。你的人生啊，又不美满拉。
其实只要心有白富美，一切都不怕

Set up your company for Corporation Tax

You must give HM Revenue and Customs (HMRC) specific information about your company within 3 months of starting up in business. 3个月哦。

You can do this online once you’ve got your company’s Unique Taxpayer Reference.这个很重要，你一定要有这个账户。好多老板都不知道这个。

HMRC will use this information to work out when your company must pay Corporation Tax.

Any business activity counts as starting up, eg buying, selling, employing someone, advertising or renting a property.

Your company’s Unique Taxpayer Reference

-HMRC will send your company’s Unique Taxpayer Reference to your registered office address, usually within a few days of the company being registered (incorporated).

The letter tells you how to:
give HMRC the information they need about your company
set up your company’s HMRC online account for Company Tax Returns and Corporation Tax-

What you must tell HMRC

You must tell HMRC:
the date you started in business
your company name and registered number
the main address where you do business from
what kind of business you do
the date you’ll make your annual accounts up to

If you’ve taken over a business

You must also tell HMRC the name and address of the:
company you took over
person you bought the company from

If your business is part of a group

You must also tell HMRC the name of your business’ parent company and the address of its registered office.

#4

作为税务这一块，大致主要就是公司税corporation tax.员工税-paye。增值税-vat。这些在以后篇章都会说。好多人都有误区，就是我可不可以自己报税。我告诉你如果你的公司很小，业务不多，可以自己报。我曾经这么建议过一个朋友，他认为是我是无知。他说他会计说只有有证的会计才可以为公司报税。我说不是这样，小公司你自己是可以在网上自己报税的。作为中大型公司，他们年终需要有个审计报告。那个需要签字的。他说对阿我的公司就是中型公司阿。我说你知道中型公司的定义吗。我朋友很不爽，也很客气请我个饭，发好人卡。认为我能力不够，什么都不懂。
Enrolling for Corporation Tax Online

If you are not using an accountant, agent or tax adviser to file your return, you will need to have enrolled for Corporation Tax Online to file the return yourself.

If you used HM Revenue & Custom’s (HMRC) online registration service to tell HMRC that your limited company exists then you are automatically enrolled for Corporation Tax Online and do not need to enrol again.

If you did not use the online registration service, but instead provided all the statutory information as part of the joint incorporation service at Companies House or provided it to HMRC on paper, you will need to enroll for Corporation Tax Online separately.

Clubs and unincorporated organisations cannot use HMRC’s online registration service but are still required to file their returns online.

You can read more about setting up the Corporation Tax Online service in the guide to using the service.

More about using the Corporation Tax Online service
但是你的公司业务大，我还是建议你找个会计，账目整理还是很复杂的，和税务局打交道很麻烦的。尤其是到公司税，vat，paye，晚了，错啦，会被罚款的。
你们这些狂傲的老板，都瞧不起中小公司。我就给你看看中小公司的定义。600万英镑的销售额阿。300多万的资产阿。
https://www.gov.uk/audit-exemptions-for-private-limited-companies
Your private limited company’s accounts may be exempt from needing an audit (reviewed and confirmed by an independent accountant).

If your company financial year ends on or before 30 September 2012

Your company may qualify for an audit exemption if your company has both:
an annual turnover of no more than £6.5 million
assets worth no more than £3.26 million

If your company financial year ends on or after 1 October 2012

Your company may qualify for an audit exemption if it has at least 2 of the following:
an annual turnover of no more than £6.5 million
assets worth no more than £3.26 million
50 or fewer employees on average

#5

体外篇。给你们讲个真实的例子。大家都认为生意不好才会破产。实际上好多小企业都是因为生意好拒绝改变才破产的。尤其从不正规公司到正规公司的升级尤其危险。韩国城那里有一个韩国房屋中介她就是发展的太快而破灭的。那个老板我很熟，她很努力，什么事情都要亲力亲为，公司小的时候，这样可以。也就是因为她努力她的公司发展的很快，我曾经警告过她公司需要系统化。她认为那是胡扯。结果公司业务太多，她一个人根本干不过来。怎么办找人阿。问题就在于，她没有耐心教人，没事就拿出亚洲的管理方式来，家长式的管理喜欢跟人喊。而且她要求所有的员工跟她一样努力。问题就在这里，一开始她找的都是亚洲的学生，没问题，他们能忍。后来t4签证出来啦，很难找到亚洲人，只能找本土人。她继续以以前方式经营，staff的意见超级大。我记着她跟一个英国小伙喊，小伙子转身就离职。我就跟她说你为什么要跟他喊。他才刚来，需要培训。她就跟我吵。后来她把我投诉到公司，要求换人。公司后来给她换人，新人从不反对她的作法。结果是员工流失率超级高，她是越不愿意教新员工，脾气越大，员工流失率越高。最后恶性循环。最后她的公司在拥有大量客户的情况下破灭拉。

还有一个中国老板，我曾经警告他发展太快。他认为我是个傻逼。发展快是好事，我确要他放缓，公司还要从新调整。后来他有一个大投资，需要跟银行贷款。他和巴克莱银行是长期关系，但巴克莱利率高。他的一个朋友给她介绍natwest，利率超低。我那时极力反对，我理由就是巴克莱利率高，但是我们是长期客户，一旦有什么事，可以调节。natwest服务一向有问题。一旦出什么事，公司会有危险。他就怒拉。说能有什么事，乌鸦嘴。我的公司你们的听我的。我说我们这些做会计的就是看门狗，对不起我不是宠物狗，我必须设想到最坏的情况，你想换银行，over my dead body。老板当时就发好人卡。换人。最后我的担心发生，但是税务局正常查帐，结果natweat就把贷款冻结拉，整个公司陷入资金短缺。最后我还是跟巴克莱银行联系，毕竟是多少年老客户，贷出紧急贷款。后来他说感谢我，但真心感觉和我共事太痛苦。他曾经说，你做事行，你不会做人，公司是我的，你就不能改改你的性格。我就是我，改不了。

还有一个是印度老头事务所。我派过去后。发现客户和事务所关系很紧张，他的问题是什么都放到最后作。你以前客户少可以，你现在客户多，你得改变阿，提前作计划，培训新员工。我和那个老头打过好几次，有几次当着新员工面前吵。他那从来不催客户vat，结果客户vat交晚啦，就要罚款，客户不满意。我说你得催客户阿。客户又不是会计，你必须催他啊。他说客户不喜欢被催促阿。我说这是工作跟喜欢不喜欢没关系。结果俩个人对骂，吐沫星子那个喷阿。结果俩个人都骂没力气拉。互相妥协，建立客户vat进度表，deadline 1 week 必须拿到所有资料。所有的东西都不可以有最后一分钟做。一切都要制度化。最后就是就是培训好的员工，有好的员工，好的制度，这个公司才能兴起。老头脾气比较急，他教员工，没事就满口术语，但是刚毕业的学生，他们就是菜鸟啊，你要耐心，从最浅的语言开始啊。有一次我看到一个小女孩很委屈的样子，我就问阿怎么啦，她说老板让她做financial lease，她没做出来，老板给她骂拉。我说你等着。我就去找老头去啦。我当是到他办公室一个人。门一关。就问为什么。他说，那个女孩是学会计的，她应该会阿。我说你教她没。他说我为什么要教，她应该会阿。我说你当年第一次工作的时候就什么都会阿，所有的东西不都是从工作里学的。结果俩个人又吵起来。老头气的先拍桌子，又摔笔。我也没惯他毛病。当时把电话递给他摔。这个老家伙还不傻，不摔拉。后来老头跟那个女孩子道歉。现在那个女孩子是那个会计行的首席会计。老头的左右手。后来老头的系统建立起来，生意不但熬过经济危机，还弄了几个分行。我走那天，全公司给我一个盛大的欢送会。老头感动的说，你终于走啦，你确定你不回来啦。我说我希望你不要再看到我，我一旦回来就是因为你公司管理有问题。老头说，你保证，你不回来啊。我说我保证。看到那几个小女孩。俺想终于离开拉，可以拿到电话拉，那个兴奋啊。结果那几个小美女说。我们都很感激你，你真心是好培训者，但你太严厉，我们其实都超级烦你。你知道你培训我们的时候，我们背后哭过好几次。但是真心感激你。因为现在的我们无论到哪里都可以独挡一面。你是个好人。。。。。。。。。。。

#6

增值税-在英国如果你的营业额度超过81，000镑是必须报增值税的。但你也可以自愿报增值税，如果你有大量的vatable成本的话我建议你报增值税。你可以返回vat。vat比较复杂，如果你没有这方面的知识，个人建议找个会计给你做。但记住你的vat号一定要自己保留好。

https://www.gov.uk/vat-registration/overview

You must register for VAT with HM Revenue and Customs (HMRC) if your business’ VAT taxable turnover is more than £81,000. You can register voluntarily if it’s below this, unless everything you sell is exempt.

When you register, you’ll be sent a VAT registration certificate. This confirms:
your VAT number
when to submit your first VAT Return and payment
your ‘effective date of registration’ - this is the date you went over the threshold, or the date you asked to register if it was voluntary

Your VAT responsibilities

From the effective date of registration you must:
charge the right amount of VAT
pay any VAT due to HMRC
submit VAT Returns
keep VAT records and a VAT account

You can also reclaim the VAT you’ve paid on certain purchases made before you registered.

#7

这一篇讲的就是给员工报税。我认识好多老板只敢招中国人。为什么啊。给现金啊，对于他们来说给员工报税太复杂拉。我以前认识一个老板，员工不足，我就说为森马不招东欧员工。他说不会报税啊，不愿意买sage啊，就算买了也不会用。其实啊真心没有那么复杂。你可以用税务局的paye的网上免费tool。
连接https://www.gov.uk/basic-paye-tools

  1. Download for this tax year

Basic PAYE Tools is free payroll software from HM Revenue and Customs (HMRC) for businesses with fewer than 10 employees.

What it does

The software allows you to perform most payroll tasks, including working out the tax and National Insurance for your employees and sending this information to HMRC.

If you have payroll software that can’t do certain tasks (eg checking a new employee’s National Insurance number), you can use Basic PAYE Tools alongside it.

Basic PAYE Tools has some limitations, eg you can’t use it to produce payslips. Other payroll software is available.

Before you start

You must be registered with HMRC as an employer and have a login for PAYE Online before you can use Basic PAYE Tools.

Use HM Revenue and Customs’ (HMRC) guide to downloading and installing the software if you need help getting set up, or want to check if your computer can run Basic PAYE Tools.

Download Basic PAYE Tools for tax year 2014 to 2015

Download the basic PAYE tools for Windows - except Vista (Zip, 41.5MB)

Download the basic PAYE tools for for Mac (Zip, 76.5MB)

Download the basic PAYE tools for for Linux (Zip, 51.8MB)

Download the basic PAYE tools for assistive technology eg screen readers (Windows only) (Zip, 41.5MB)

The guide to using Basic PAYE Tools explains how to use the software to start sending payroll information to HMRC.

Use the download links to get Basic PAYE Tools for the tax year 2014 to 2015 if your software doesn’t update automatically.

而且如果你的员工每周支付111.00镑的wage你是无需要跟税务局报税（You’re exempt from PAYE if none of your employees is paid £111 or more a week, gets expenses and benefits, has another job or gets a pension. However, you must keep payroll records.)，但是你要保留好所有的记录。我把链接给你们还有所有的目录，其实不要被他们吓到。因为你跟本就用不了那么的选项。最方便的就是付给你员工111.00镑就好啦。记着组册一下，很简单的哦

https://www.gov.uk/register-employer

Register as an employer

You normally need to register as an employer with HM Revenue and Customs (HMRC) when you start employing staff, or using subcontractors for construction work.

You must register before their first payday - this can take up to 2 weeks.

This includes if you’re employing yourself (eg as the only director of a limited company).

Most new employers can register online. Find out whether you need to register and how to do it.

Start now

https://www.gov.uk/business-tax/paye
https://www.gov.uk/paye-for-employers

https://www.gov.uk/employing-staff

payroll
PAYE and payroll for employers
Find out which employers are exempt from online payroll reporting

Registering and getting started
PAYE and payroll for employers
Employing staff for the first time
Register as an employer
PAYE Online for employers
Employment Allowance
Find payroll software
Download HMRC’s Basic PAYE Tools
Guidance for employers on using Basic PAYE Tools (BPT)
Tell HMRC about a new employee
Employment status
The National Minimum Wage

Log in to PAYE Online for employers
Log in to PAYE Online for employers

Regular PAYE and payroll tasks
Running payroll
Correcting payroll errors
What payroll information to report to HMRC
Understanding your employees’ tax codes
National Insurance rates and categories
Apply for financial help for an employee tax refund
What happens if you don’t report payroll information on time
What to do if you get an online penalty warning message
How to manually check your payroll calculations
Aligning payroll to the correct tax period
Paying a company pension or annuity through your payroll
Running payroll for a contracted-out pension scheme
Using EDI to share PAYE payroll data with HMRC
Payroll publications for employers
Paying your employees’ expenses and benefits through your payroll
Employment Intermediaries: reporting requirements
Regional employer NICs holiday: making a retrospective claim

Paying HMRC
Pay employers’ PAYE tax and National Insurance
Pay employers’ Class 1A National Insurance
Pay a PAYE Settlement Agreement
Pay a PAYE late payment penalty
Interest on late payment of PAYE and CIS: employer guide
What happens if you don’t pay PAYE and National Insurance on time
Disagree with a tax decision

Annual PAYE and payroll tasks
Payroll: annual reporting and tasks
Get PAYE forms for your employees
Understanding your employees’ tax codes

Expenses and benefits
Expenses and benefits for employers
Expenses and benefits: A to Z
Calculate tax on company cars
Tell HMRC about a company car
Advisory fuel rates
Advisory fuel rates: when you can use them
Get a dispensation for reporting non-taxable expenses and benefits
PAYE Settlement Agreements
Paying your employees’ expenses and benefits through your payroll

Employees joining, leaving or changing their circumstances
Tell HMRC about a new employee
Work out your new employee’s tax code
What to do when an employee leaves
What to do when an employee reaches State Pension age
What to do if an employee changes gender
What to do if an employee is called up for service as a reservist
Giving staff time off for jury service
National Insurance for company directors
What to do if your employee has more than 1 job
Child employment
What to do when an employee dies
Paying harvest casuals and casual beaters
Payroll for female employees who pay less National Insurance
Salary sacrifice and the effects on PAYE
Special rules for student loans
New employee coming to work from abroad
Employees working abroad

Changes to the business that affect PAYE
Stop being an employer
Making staff redundant
Payroll: what to do if your business merges or changes

#8

http://www.hmrc.gov.uk/guidance/p11dguide.pdf

#9

https://www.gov.uk/income-tax
https://www.gov.uk/income-tax-rates/personal-allowances

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