哪位高人知道做Sole Trader 需要怎样的手续注册？需要开帐户吗，还是用以前的个人帐户就行？都要交什么税，council tax, vat, 还要交个人的 income tax 吗？
谢谢。
You need to register as self-employed with HMRC (tel: 0845 9154 515) withiin 3 month after you start trading.
You will need to do self-assessment every year to work out your tax liablility by considering your trading income, savings income, expenses, allowances etc. The deadline of paying your income tax is 31 Jan every year.
You will need to pay class 2 and class 4 national insurance. Class 2 NI is £2.3 per week for 08/09 tax year. You can arrange payment by either monthly or quartly by direct debit. Class 4 is 8% of your profit. You pay your class 4 NI together with your income tax.
If you start hiring people, if you have more than one job, you need to register PAYE.
So it is advisable to have a bank account especially for your business and thus seperate your business and private use, this will help a lot with tiding up your tax issues.
You can't claim VAT on anything for your private use.
You need to keep at least:
1) sales and purchase invoice
2) receipts for expenses
3) bank record
in case tax investigations.
ALL UK RESIDENT NEED TO PAY INCOME TAX. Some people may be exempt but this does not mean that they are not taxable. When a letter for a tax investigation arrives, it is usually too late...
If you have any more queries please feel free to call us.
You will need to do self-assessment every year to work out your tax liablility by considering your trading income, savings income, expenses, allowances etc. The deadline of paying your income tax is 31 Jan every year.
You will need to pay class 2 and class 4 national insurance. Class 2 NI is £2.3 per week for 08/09 tax year. You can arrange payment by either monthly or quartly by direct debit. Class 4 is 8% of your profit. You pay your class 4 NI together with your income tax.
If you start hiring people, if you have more than one job, you need to register PAYE.
So it is advisable to have a bank account especially for your business and thus seperate your business and private use, this will help a lot with tiding up your tax issues.
You can't claim VAT on anything for your private use.
You need to keep at least:
1) sales and purchase invoice
2) receipts for expenses
3) bank record
in case tax investigations.
ALL UK RESIDENT NEED TO PAY INCOME TAX. Some people may be exempt but this does not mean that they are not taxable. When a letter for a tax investigation arrives, it is usually too late...
If you have any more queries please feel free to call us.
引用(Lucid @ 1 May 2008, 23:34) 
You need to register as self-employed with HMRC withiin 3 month after you start trading.
You will need to do self-assessment every year to work out your tax liablility by considering your trading income, savings income, expenses and benefits etc. The deadline of paying your income tax is 31 Jan every year.
You will need to pay class 2 and class 4 national insurance.
If you start hiring people, if you have more than one job, or if you have any taxable benefits, you need to register PAYE...
So it is advisable to have a bank account especially for your business and thus seperate your business and private use, this will help a lot with tiding up your tax issues.
You can't claim VAT on anything for your private use.
ALL UK RESIDENT NEED TO PAY INCOME TAX. Some people may be exempt but this does not mean that they are not taxable. When a letter for a tax investigation arrives, it is usually too late...
If you have any more queries please feel free to call us.
You will need to do self-assessment every year to work out your tax liablility by considering your trading income, savings income, expenses and benefits etc. The deadline of paying your income tax is 31 Jan every year.
You will need to pay class 2 and class 4 national insurance.
If you start hiring people, if you have more than one job, or if you have any taxable benefits, you need to register PAYE...
So it is advisable to have a bank account especially for your business and thus seperate your business and private use, this will help a lot with tiding up your tax issues.
You can't claim VAT on anything for your private use.
ALL UK RESIDENT NEED TO PAY INCOME TAX. Some people may be exempt but this does not mean that they are not taxable. When a letter for a tax investigation arrives, it is usually too late...
If you have any more queries please feel free to call us.
Thank you so much!
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