夫妻Joint tenancy CGT 及相关税的算法

我爱我家
#1

夫妻一起买房各50%，cash buy，用做出租，CGT怎么算？ 比如房子200K买入，230K卖出，增值30K

  1. 我的理解是 减去每个人的allowance 11,000一年，是30,000-11,000*2=8,000，减去中介费，印花税等任何抵扣的开销，这里默认为X，那最后每人要交，（8,000-X)*18%/28% 这样的算法对不？如果X大于8000，那算LOSS？这个LOSS我看HMRC上说可以carry到下一年里补差，这个理解对吗？

  2. income tax allowance和capital gain tax allowance是两个不重叠的免税额应该？那HMRC上personal free allownace又是啥?是不是就是CGT？

  3. 卖房子的年租金和卖房后的差价是一起共享11000的免税额的没错吧？

  4. 房子出租的rental income，是怎么来计算税的? income tax每人10,600的免税额，这应该是公司发工资的时候已经抵扣掉了的，那租金收入会影响收工资的tax code吗？比如年薪38,000, 租金收到10,000一年，夫妻50/50 ownership，那最后income相当于是38,000+5000=43,000,的收入，那是否意味着tax band要跳到40%那一档？那岂不是每个月工资又要减少了？还是说租金收入是算在CGT里和income没关系?求扫盲

  5. 如果夫妻50/50 ownership的话，那（年租金/2+工资的taxable amount)<£31,785按18%加税，超过£31,785按28%上税，这个理解对吗？

#2

帮顶，我也非常想知道第4点的答案。还有借帖问下楼主或其他了解的朋友：如果出租房屋是夫妻双方50/50的ownership，但是一方（例如女方）除了房租外没有其他收入，那租金收入能只让女方来交税吗？

#3

别想的太复杂，总结一下

1。租金收入是income，卖房增值是capital gain，把收入减去费用是income，房子买卖差价减去费用是gain。
2。Capital Gain Tax和income tax是不同的税种，分开算，各有各的tax free allowance。
3。夫妻分开报税。
4。所有收入（工资，存款利息，房租收入）加在一起报income tax，如果工资以外的其它年收入不超过2500给HMRC打电话税可以通过调整tax code来交，如果超过2500，一个tax年结束以后通过填self assessment return来计算和补交income税。
5。卖房子时候才会产生gain，那一年才报capital gain tax。也是在self assessment return上报。

#4

你可以申报房子产生的全部利益（或者99%利益）归老婆，填Declaration of beneficial interests in joint property and income (form 17) Declare beneficial interests in joint property and income - GOV.UK

填Form 17需要提供证据 TSEM9851 - Property held jointly by married couples or civil partners: Form 17 rule - evidence http://www.hmrc.gov.uk/manuals/tsemmanual/tsem9851.htm

关于税的所有信息都都在HMRC网站上有。一切以HMRC为准，别人说的都是扯蛋。

#5

成龙大哥真是及时雨，我刚开始了解这方面的信息，多谢！

#6

多谢成龙大哥回复，我想问一下那租金收入报税的话，是用gross rental income还是net ？
比如10K的租金年收入，在报税的时候能否扣除中介费，或者房子保养维护以及Service charge等费用呢？

#7

https://www.gov.uk/guidance/income-tax-when-you-rent-out-a-property-working-out-your-rental-income
Allowable expenses

When you work out your taxable rental profit you can deduct allowable expenses from your rental income. The expenses must be wholly and exclusively for the purposes of renting out the property. This means that if an expense wasn’t incurred for the purpose of your property rental you can’t offset the cost against the rental income.

An example of expenses incurred wholly and exclusively for the property rental business. The expenses must also be revenue, rather than capital expenses (explained further below). Common types of expenses you can deduct if you pay for them yourself are:

general maintenance and repairs to the property, but not improvements (such as replacing a laminate kitchen worktop with a granite worktop)
water rates, council tax, gas and electricity
insurance – landlords’ policies for buildings, contents and public liability
interest on a mortgage to buy the property (see below for more information)
costs of services, including the wages of gardeners and cleaners
letting agent fees and management fees
legal fees for lets of a year or less, or for renewing a lease for less than 50 years
accountant’s fees
rents (if you’re sub-letting), ground rents and service charges
direct costs such as phone calls, stationery and advertising for new tenants
vehicle running costs (only the proportion used for your rental business)

Expenses you can’t claim a deduction for include:

the full amount of your mortgage payment – only the interest element of your mortgage payment can be offset against your income. See below for more information
private telephone calls – you can only claim for the cost of calls relating to your property rental business
clothing – for example if you bought a suit to wear to a meeting relating to your property rental business, you can’t claim for the cost as wearing the suit is partly for your rental business and partly to keep you warm and decent – no identifiable part is for your property rental business
personal expenses – you can’t claim for any expense that was not incurred solely for your property rental business

Claiming part expenses

You might incur a cost where only part of it is expense for your property rental business. If a definite part of a cost is expense incurred wholly and exclusively for the property business, you can deduct that part. For example, if a property is used for private purposes for 3 months and commercially let for 9 months, then 9/12ths of the mortgage interest can be deducted from the rental income.

#8

多谢成龙大哥

#9

多谢成龙大哥

#12

成龙大哥， 问个问题：

There are 3 ways to own a property in law:

  1. The most common is as joint tenants, which means that the house is jointly owned and should you separate then you would each receive 50% of the equity and if one of you were to die the other would receive their interest in the property.

  2. The second is as tenants in common in equal shares. You both own 50% of the property but the difference between this and joint tenants is that you can leave in you Will your share to someone other than your partner should you die. This is especially important where there are young children involved.

  3. The third is as tenants in common in unequal shares. This means that you each own a specific share of the property and these shares set out in a declaration (sometimes called a deed) of trust which you would both sign.

那HMRC要求的和Form 17 一起的证明： A declaration of trust of equal or unequal shares. For example, if there is a valid declaration that the property is held 25% for A and 75% for B.

这个 declaration of trust 是指的option 3 里的Deed 吗？ 是否只要不是平分50%：50% 的share， option 1 就自动变成的option 3+Deed。

目前正在买房阶段， 不想写will， 但是希望可以向option 1 中说所一方去世后资产自动转到另外一方名下， 但考虑income tax 和 CGT，所以想用unequal share。想请教 option 1 joint tenants + Deed 是否等于 option 3 tenants in common in unequal shares + Deed. 还是两者不是同一个东西

#13

具体操作你可以咨询为你做房子过户的律师。

我觉得unequal share就只能是option 3了。没有遗嘱的话，房子的份额和其它的遗产一起算，遗产分配按照intestacy rules来决定，如果死者有子女或者孙子女孙孙子女那配偶继承250k剩下部分配偶继承一半，如果没有那配偶继承全部。

#14

谢谢回复， 我去问问律师

#15

研究了一晚上HMRC和gov.uk的条款，真是绕。目前理解option 1 joint tenants 就只能是50/50
option 3 tenants in common in unequal shares + Deed，可以split ownership，income split反映这个ownership，tax根据这个income交。
http://www.taxation.co.uk/taxation/Articles/2012/02/08/35621/jointly-held-property 可以参考这个帖子中“Reply from Tax Geek”部分，目前认为说的是对的。
我也要再问一下律师，不介意的话之后可以交流下两边律师的答复:cn08:

#16

龙哥 我看你给的P17表格上面说

When to fill in this form
• You can use this form to declare a beneficial interest if you hold property jointly and:
• you actually own the property in unequal shares

Do not fill in this form about:
• property that is not held in unequal shares (you cannot choose to have the income taxed on an unequal basis because you think it would be to your advantage)

所以对于楼主来说这就不适用了对吧 只能买房的时候如果确实写清楚了夫妻双方的产权比例是不同的才行

#17

这个form需要supporting documents，所以deed也需要修改才可以

#18

俺家其实就是这样 但是deed上其实没有写清楚谁占百分之几 问律师 律师说这个细节保存在政府那里 那回头还需要向政府申请这个玩意嘛? 我都不知道它叫啥名字

#19

哦对了 还有 比方说两个人本来是 joint tenant 突然想转成 unequal ownership based on trust 这个需要交邮票税嘛?

#20

No if NO money change hand. {:5_137:}

#21

谁知道是怎么申请改这个在deed上. 搜了下,不是很清楚.

#22

Transfer ownership of your property
https://www.gov.uk/registering-land-or-property-with-land-registry/transfer-ownership-of-your-property
政府网站什么信息都有 {:5_137:}