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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
cash ISAs
stocks and shares ISAs
innovative finance ISAs
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）