Misonkho ya Katundu Waku UK - Kodi Mkhalidwe Wamakono Ndi Chiyani?
Background
Zaka zingapo zapitazi zawona kusintha kwakukulu pamisonkho ya malo okhala ku UK kwa onse okhala ku UK komanso omwe si a UK. Mwatsatanetsatane pansipa ndi chidule cha zomwe zikuchitika pano (monga Juni 2019).
Ndikofunikira kuti nyumba zomwe zilipo kale (makamaka zomwe zili ndi eni ake amakampani akunja) ziziwunikidwa nthawi zonse kuti zitsimikizire kuti phindu lomwe likuyembekezeredwa lamakampaniwa likhalebe lofunikira.
Pogula Katundu
Zosintha ku England ndi Northern Ireland Stamp Duty Land Tax (SDLT) zisanachitike zidalengezedwa mu Disembala 2014, boma la SDLT lidagwira ntchito pa 'cliff edge basis' ndipo linali ndi chiwopsezo chachikulu cha 7% (pakhala 4% kwa zaka zingapo) . Zosintha zingapo paulamuliro wa SDLT zidapangitsa kuti pakhale njira ziwiri zolipirira SDLT:
- Ngati katundu wapezedwa m'dzina la munthu, mtengo wa SDLT umaperekedwa pang'onopang'ono osati pamiyala, monga tafotokozera pansipa:
| Mtengo mpaka £125,000 | 0% |
| Kupitilira £125,000 mpaka £250,000 | 2% |
| Kupitilira 250,000 mpaka £925,000 | 5% |
| Kupitilira £925,000 mpaka £1,500,000 | 10% |
| Kupitilira £ 1,500,000 | 12% |
- Ngati katundu atapezedwa kudzera mumgwirizano wamakampani, mtengo wa SDLT udzakhala 15%. Chokhacho chokha ndi ngati malo okhalamo agulidwa ndi kampani yopanga katundu, pamene SDLT idzalipitsidwa pamtengo wofanana ndi wa munthu payekha.
Zowonjezera 3% zimalipidwa pamene katundu wachiwiri kapena wotsatira wagulidwa, ndi zochepa zochepa. Kukhala ndi katundu wapadziko lonse lapansi kumaganiziridwa poganizira ngati malo ndi nyumba yowonjezeramo. Gulani kuti alole osunga ndalama kapena omwe akugula nyumba yachiwiri azilipira msonkho wowonjezera, ndipo matrasti amagweranso mkati mwa 3% yowonjezera, pokhapokha ngati pali chikhululukiro chapadera. Pachifukwa ichi, okwatirana amatengedwa ngati munthu m'modzi kotero kuti SDLT yowonjezera siyingapewedwe pogula katundu m'maina osiyana.
SDLT imalipidwa pamtengo wonse wogulira malowo.
Panthawi ya Mwini Katundu
The Annual Tax on Enveloped Dwellings (“ATED”) ndi msonkho waku UK, womwe unayambitsidwa mu 2013. Kutengera kuchotsera kwina, umalipidwa panyumba iliyonse yokhala ku UK yomwe inali yamtengo wapatali kuposa £1million mu Epulo 2012. kapena wamtengo wapatali kuposa £500,000 mu Epulo 2016, ndipo anali/ali ndi kapena kupezedwa, lonse kapena mbali yake, ndi kampani (koma osati ndi munthu payekha).
ATED imalipidwa tsiku lililonse ndipo imalipidwa chaka chilichonse pasadakhale. Zilango ndi chiwongola dzanja zitha kugwiritsidwa ntchito kubweza mochedwa komanso/kapena zolakwika.
Kuyambira Epulo 2018 zolipiritsa zapachaka zimayambira pa £3,650 pachaka, mpaka kupitilira £232,350 pachaka pamitengo yamtengo wopitilira £20million.
Pa Kutaya Katundu
Ndalama za ATED sizikugwira ntchito ku malo omwe ali ndi dzina la anthu.
Nthawi zambiri, malo onse okhala, kupatula omwe amagwiritsidwa ntchito ndi eni ake ngati nyumba yake yayikulu, amakhala ndi CGT potaya.
Zosintha zachitika ku gawo la CGT pazamisonkho:
- Zolipiritsa zokhudzana ndi ATED za CGT zidathetsedwa kuyambira pa 6 Epulo 2019, pambuyo pa tsikuli msonkho woyenera wamakampani otaya malo okhala ku UK wakhala msonkho wabungwe la UK.
Kusintha kwa CGT yokhudzana ndi ATED kumapereka mwayi wopulumutsa msonkho kwa makampani omwe akutaya malo okhala ku UK. CGT yokhudzana ndi ATED idaperekedwa 28% pazopindula zonse zomwe zapindula kuyambira pa 5 Epulo 2013 popanda chilolezo cholozera, pomwe msonkho wamakampani udzalipitsidwa 19% pazopindula zonse zomwe zapezeka kuyambira pa 5 Epulo 2015, ndi chilolezo cha indexation mpaka 31 Disembala 2017.
- Malo okhala ndi anthu, omwe si malo awo okhala, kaya abwereke kapena ayi, tsopano akulamulidwa ndi CGT kuti apeze phindu kuyambira 2015. kuchuluka kwa ndalama zonse zaku UK ndi zopindula zomwe wokhometsa msonkho amalandila.
Pa Imfa
Kuyambira Epulo 2017, malo onse okhala ku UK akhala akulamulidwa ndi UK Inheritance Tax Regime (IHT), mosasamala kanthu za umwini.
Misonkho ya cholowa imaperekedwa pa 40% ya mtengo wamsika pa nthawi ya imfa ndipo imathanso kulipidwa ngati katunduyo adapatsidwa mphatso mkati mwa zaka 7 imfa isanachitike.
Munthu aliyense ali ndi ndalama zokwana £325,000 nil rate (£ 650,000 pa banja lililonse) ndipo izi zikwera kufika pa £500,000 pa munthu aliyense (£1million pa banja lililonse) mu 2020, pomwe nyumbayo ndi nyumba yaikulu ya womwalirayo. Chilolezochi chimangoperekedwa kwa malo omwe ali ndi mtengo wopitilira £2million.
Nthawi zambiri, pamakhala kumasulidwa ku IHT pa katundu wosiyidwa kwa okwatirana.
Zoganizira Pogula Katundu Watsopano
Mukapeza malo okhala ku UK ndikofunikira kuganizira za umwini musanayambe kusinthana mapangano.
Monga tafotokozera pamwambapa, maudindo a CGT ndi IHT a eni ake a malo okhala ku UK, payekha kapena kudzera ku kampani, ndi ofanana kwambiri. Pakhoza kukhalabe ndalama zochotsera msonkho makamaka ngati nyumbayo siyenera kugwiritsidwa ntchito ngati nyumba yaikulu ya eni ake.
Zolinga zina zingakhalenso zofunika. Mwachitsanzo, dongosolo lingafunikire kupereka chinsinsi, ndipo izi zingafunikire kulinganizidwa bwino, kuti muchepetse ngongole za msonkho.
Zina Zowonjezera
Ngati mukufuna zina zambiri pamutuwu chonde lemberani mlangizi wanu wanthawi zonse wa Dixcart kapena lankhulani ndi Paul Webb ku ofesi yaku UK: malangizo.uk@dixcart.com.
