Mokesčių Grąžinimas / Metinis Pajamų Deklaravimas

Mokesčiu grąžinimas, bei metiniu pajamu deklaravimas už praėjusius finansinius metus yra privalomas kiekvienam Anglijoje savarankiškai dirbančiam asmeniui ir priduodamas laikotarpyje nuo Balandžio 6d iki Sausio 31d. Suvėlavus, skiriama bauda £100, kuri vėliau didėja.

Mokesčių permoka susidaro, jei:​

  • Dirbote statybų sektoriuje (CIS)
  • Dirbote nepilnus mokestinius metus
  • Dirbote samdomu darbuotoju (employed) ir jums buvo taikomas netinkamas mokesčių kodas
  • Uždirbote mažiau, negu neapmokestinamas minimumas

Pajamas privaloma deklaruoti:

  • Asmenims, dirbantiems laisvais samdomais darbuotojais (self-employed)
  • Kompanijų direktoriams
  • Asmenims, gaunantiems pajamas iš nekilnojamojo turto nuomos, dividendus iš kompanijų
  • Asmenims, gaunantiems Vaiko pašalpos (Child Benefit ) išmokas ,jei pajamos/pelnas viršija £50k per metus
  • Asmenims, turintiems pajamas užsienyje

Self-Assessment & Tax Return

 In the United Kingdom the tax year runs from 6th April to the following 5th April. So, each year after the 5th of April, all self-employed persons are obliged to complete their Self -Assessment Tax Return, and the window closes on the 31st of January the following year. If delayed, a penalty of £100 will be issued, and will increase in case of further delays.

You might be eligible for a tax refund if one of the following applies to you:

  • You have worked in the construction industry under the CIS scheme
  • You have not worked the full tax year
  • You have been employed and a wrong tax code has been applied
  • You have earned less than the tax-free threshold and etc

 A Self-Assessment needs to be submitted :

  • If you are a self-employed person
  • If you are a Director of a Ltd Company
  • If you are receiving income from property letting, dividends and etc
  • If you are receiving Child Benefit and your income/profit is more than £50k per year
  • If you are receiving any foreign income