Jul 23, 20202 min

TAX ~ 交稅

Updated: Oct 22, 2023

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

  • Pay as you earn (PAYE) – the tax is taken out from your salary every month

  • Personal tax-free allowance - £12,500

  • Your personal allowance may be bigger if you claim marriage allowance or Blind person’s allowance. It’s smaller if your income is over £100,000.

  • Pay as you earn (PAYE) - 每月會從你的工資中扣除稅款

  • 個人免稅額 - £12,7500 (23/24 FY)

  • 如果你有結婚津貼或盲人津貼，你的個人免稅額可能會更大。如果你的收入超過£100,000，你的個人免稅額會更小。

Tax rates and bands (6 April 2023 to 5 April 2024):

你要交多少稅?

Reference: UK Gov Website

Some income is tax-free ~ 有些收入是可以 免稅 :

https://www.gov.uk/income-tax

● First £1000 of income from self-employment (trading allowance)

● First £1000 of income from property you rent (unless using the RENT A ROOM SCHEME)

● 自僱人士 - 第一筆£1000 收入(Trading allowance)

● 出租物業 - 第一筆£1000 收入(除非使用“出租房計劃 RENT ROOM SCHEME”)

https://www.gov.uk/rent-room-in-your-home/therent-a-room-scheme )

● Income from tax-exempt accounts ~ 免稅賬戶收入 (April 2020 - April 2021)

○ Individual Savings Accounts (ISAs) – maximum £20,000 saving for each tax year ~ 最高可節儲 £20,000

https://www.gov.uk/individual-savings-accounts

  • Ask your own bank and create an ISA account ~ 可以去問你自己的銀行去開一個 ISA account

  • There are 4 types of ISA accounts ~ ISA account 有4種類型

  1. cash ISAs

  2. stocks and shares ISAs

  3. innovative finance ISAs

  4. Lifetime ISAs

  • You can open multiple ISAs accounts, only if the total deposit does not exceed £20,000 ~ 你可以開多個 ISAs 戶口，但總額存款要吾超過二萬英磅，就免交利息稅

○ National Savings Certificates

● Dividends from company shares under your dividends allowance ~ 股息免稅額 htts://www.gov.uk/tax-on-dividends

● Some state benefits ~ 免稅福利

https://www.gov.uk/income-tax/taxfree-andtaxable-state-benefits

● Premium bond or National Lottery wins ~ 債券或六合彩

● Rent you get from a lodger in your house that’s below the rent a room limit ~ 出租房間的房租要低於房租限制

https://www.gov.uk/rent-room-in-your-home/the-rent-a-roomscheme

You will see the deduction on your payslip ~ 糧單上會見到今個月的稅己被扣除

You will need your own National Insurance number and HR will pass it onto HM Revenue &

Customs (HMRC).

你需要擁有 National Insurance 號碼經過 HR 交給 HM Revenue & Customs

(HMRC) (英國稅局).

National Insurance (N.I)

On your pay slip, you will notice apart from tax reduction there is also a deduction for N.I.

糧單上徐了有今個月的稅己被扣除 , 還要扣除今個月 National Insurance.

This is paying for national insurance for the contribution your future state pension.

National Insurance 是支付未來政府給你的退休金。

How much do you pay?

需要交多少?

For employed individuals – you pay Class 1 NI contribution

受僱人士 = Class 1

Rate for most people for the 2023-2024 tax year:

2023-2024 納稅年度大多數人的稅率：

HMRC counts the tax and NI as two separate deductions and use your annual salary to make 2 calculations to work out exactly how much you need to pay.

HMRC 將稅收和 NI 視為兩個單獨的稅項，並使用你的年薪進行兩次計算，以計算出你需要支付的金額。

Welcome to download for printing (English and Traditional Chinese)

歡迎下載打印（英文和繁體中文）