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Income tax is a "progressive tax" - in other words the rate rises with your income.

Everyone has a personal allowance (currently £5,435 for under 65s), which is tax-free.
Income over this figure is subject to taxation at the following rates:

· Basic rate (20%): in the 2008/09 tax year this is payable on the first £36,000 of income
over the personal allowance.

· Higher rate (40%): this is payable on all taxable income above £36,000.

This means a person earning £45,000 a year would pay no tax on the first £5,435, 20% on
the next £36,000 (£7,200) and 40% on the remaining £3,565 (£1,426), adding up to a
total tax payment of £8,626.

Until April 2008 there was a third low-rate level of 10%, but this was scrapped by
Gordon Brown in his last budget as chancellor.

所得税是一种“累进税” -换言之,加息与您的收入。每个人都有个人免税额(目
前为 5435 万英镑下 65 杆) ,这是免税。收入超过这个数字是受税收在收费如下:

•基本率( 20 % ) :在 2008/09 年度的纳税年度,这是应付的第一 36000 英镑的


收入超过个人免税额。
•高等教育率( 40 % ) :这是应付一切应纳税所得额超过 36000 英镑。
这意味着一个人获得 45000 英镑每年将支付任何税的第一个 5435 万英镑, 20 %
对明年 3.6 万英镑( 7200 万英镑)和 40 % ,其余 3565 万英镑( 1426 万英镑) ,
增加最多,共纳税 8626 万英镑。
直到 2008 年 4 月有三分之一的低利率水平的 10 % ,但这是报废的财政大臣戈登
布朗在最近的预算改革。

If you are an employee, your employer will deduct the tax you owe at source - that is
before your pay packet is handed over.

Your employer will tax you according to your tax code, which is based on your
employment circumstances. If you have already worked, your previous employer should
have given you a P45 when you left. Your P45 will tell your present employer how much
you have earned in the current year (if anything) and how much tax (if any) you have
paid so far in that tax year.

Almost everyone will pay income tax at some point in their life. Photograph: David
Sillitoe If you have no P45, ask your new employer for a P46. In due course you will
receive a form from the tax office asking for details of your income and employment
history. Complete this form and return it promptly - if you do not, you may end up paying
more tax than necessary. When the tax office has received your completed form it will
issue you with a tax code, a copy of which will be sent to your employer automatically.
如果您是雇员,你的雇主将扣除你欠税率从源头上-这是在你的支付包移交。

您的雇主税将您根据您的税法,这是根据您的就业情况。如果你已经工作,您以前
的雇主应给你一个 P45 当您离开。您的 P45 会告诉你现在的雇主有多少你已经获得
本年度(如果有的话)和多少税(如有的话)你有支付迄今在该纳税年度。

几乎每个人都将缴纳所得税,在某个他们的生活。照片:大卫西利托如果你没有
P45 ,请询问您的新雇主的 P46 。在适当的时候您会收到一份表格,税务机关要求
的详细情况,您的收入和就业机会的历史。此表填好后,迅速-如果你不这样做,你
最终可能支付更多的税款超过必要的。当税务机关已收到您填写的表格,将您的问
题与税法,其副本将被发送到您的雇主自动运行。

If you work for yourself you must register for self-assessment with HM Revenue &
Customs within three months of becoming self-employed, or risk a fine of £100.

After that you will be sent a tax return each April. Although you can work out your own
tax bill, HMRC will do it for you if you send in your return by October 31, or January 31
if you fill the form in online.

You will need to settle your tax bill by January 31, otherwise you will face a fine.

Self-employed people may be able to offset expenses against their tax bill. Photograph:
Linda Nylind Employees who receive a second income on top of their main salary, and
pensioners who receive a private pension or other income, will also need to fill in a self-
assessment form and settle their tax bill in this way.

If you are self-employed you may be able to offset some of your expenses against your
tax bill and reduce the amount you owe. Travel, rent on office space and stationery costs
may all be offset. It can get complicated so you may benefit from hiring an accountant
who will ensure you maximise the allowances and reliefs available to you.

如果您为自己的工作你必须登记自我评估与税务与海关在 3 个月内成为个体户,或
危险,可处罚款 100 英镑。

之后,你将发出报税每年 4 月。虽然您可以制定自己的税单,税务及海关总署将尽
为您如果您将在您返回 10 月 31 日或 1 月 31 日如果您填写的形式在网上。

您将需要解决您的税务法案 1 月 31 日,否则,你将面临罚款。

自雇人士可以抵消开支对他们的税务法案。照片:琳达 Nylind 员工谁收到第二个收


入最高的主要工资,养老金领取者谁收到私人养老金或其他收入,也需要填写一份
自我评估的形式,解决他们的税收法案以这种方式。
如果您是个体户,您可以部分抵消了您的开支对您的税务法案,并减少你欠。旅游,
出租的办公空间和文具费用都可能抵消。它可以变得复杂,因此您可受益于聘用的
会计师谁将确保你最大的津贴和补救向您提供。

Your tax code

The tax code is the total figure you are allowed to earn in any tax year before you start
paying tax, without the final digit. For example, a code of 512H means that you start
paying tax after you have earned £5,120.

The letter shown after your code defines your status. L represents a basic personal
allowance entitlement, H a personal allowance plus married couple's allowance or
additional personal allowance at basic rate, while D represents a higher-rate taxpayer. The
letters OT mean no allowances have been given; this code might apply when you have
overdue tax returns or your tax affairs are very complicated.

Sometimes your taxable benefits will exceed your allowances, an example being if you
are taxed on a company car or you owe money to HMRC from previous tax years. In
these cases, a K code enables your employer to recoup tax on behalf of HMRC.

Make sure you check your tax code if you change jobs or your circumstances otherwise
change. If you think the code is wrong, speak to your employer and to the tax office.

您的税务代码
税法是总数你可以赢得任何纳税年度内,然后再开始纳税,但最后的位。例如,一
个代码 512H 意味着你开始纳税后,你已经获得 5120 万英镑。

该信显示在您的代码定义您的状态。 L 代表的个人基本免税额的权利,硬个人免税
额加已婚夫妇的津贴或额外个人免税额在基本税率,而 D 代表了较高的利率纳税
人。这些信件没有加时赛意味着津贴已获得;此代码可能适用于当你有逾期报税表或
您的税务事务是非常复杂的。

有时候,你纳税的好处将超过你的津贴,一个例子是,如果您征税对公司汽车或你
欠钱从以往税务及海关总署税务岁。在这种情况下,一个 K 代码使你的雇主收回税
务代表税务及海关总署。

请您检查税法如果您变更工作或您的具体情况另有变化。如果您认为该代码是错误
的,说话你的雇主和税务部门。

Savings
Unless held in an individual savings account (Isa), any interest you earn on your savings
will also be subject to income tax. If your income is below the tax allowance, and your
savings interest won't push you over it, you should fill in form R85 to receive it without
the tax being taken off. Otherwise, your savings provider will deduct 20% of your interest
for the taxman.

If you are a higher-rate taxpayer you will need to contact your tax office. It will ask you
to fill in a tax return, or form P810, and arrange to deduct the extra tax through your
employer's payroll

储蓄
除非在一个个人储蓄帐户( ISA )的,任何你感兴趣的收入储蓄,也须遵守所得
税。如果您的收入低于免税额,和你的储蓄利息将不会推你,你应填写表格 R85 接
收的无税正在起飞。否则,您的储蓄供应商将扣除 20 %的利息收税员。

如果你是一个较高的利率纳税人您将需要联络您的税务机关。这将要求您填写纳税
申报,或形式 P810 ,并安排扣除额外税收通过你的雇主的工资单

The P60

This piece of paperwork is sent out after the end of the tax year. It details your earnings
and tax deductions for the past tax year and is provided by your employer each April.

If you fill in a tax return you should keep records of your taxable income for at least 22
months after the end of the current tax year. Make sure you keep your P60s in a safe
place as duplicates are not always easy to obtain.

Self-employed people must keep records for six years after the relevant tax year

在 P60
这件文书是发出了结束后的纳税年度。它的细节您的收入和减税在过去的纳税年度,
并提供您的雇主每年 4 月。

如果您填写纳税申报您应该记录你的应税收入至少在 22 个月结束后,目前的纳税
年度。请务必保持您的 P60s 在一个安全的地方为重复并不总是容易获得。

自雇人士必须保持记录, 6 年之后,相关的纳税年度