Ii-asethi zase-UK kunye neRhafu yeLifa-Amathuba oCwangciso akhoyo kuBantu abathile
imvelaphi
Kubalulekile ukuba irhafu yelifa yase-UK ithathelwe ingqalelo ngononophelo, ngakumbi ngabantu abane-asethi e-UK.
Eli Nqaku loLwazi liphonononga ukuba, ngokucwangciswa ngononophelo, ezinye izibophelelo zerhafu yelifa lase-UK zinokuncitshiswa njani kubantu abathile.
Yintoni iRhafu yelifa lase-UK?
Irhafu yelifa lase-UK (i-IHT) yirhafu yemali okanye impahla egcinwe ekufeni, nakwizipho ezithile ezenziwa ngexesha lobomi (ingakumbi ezo zipho zenziwe ngaphantsi kweminyaka esi-7 ngaphambi kokufa).
Isixa esithile sinokugqithiswa ngaphandle kwerhafu. Oku kwaziwa 'njengesibonelelo esingahlawulelwa rhafu' kunye/okanye 'ibhendi yokungahlawuli rhafu'.
Umntu ngamnye unesibonelelo serhafu esingahlawulelwa rhafu ye-£325,000. Esi sibonelelo sihleli sinjalo ukususela ngo-2010/11.
Ekufeni, irhafu yelifa e-UK ikwizinga le-40%.
Isibonelelo esongezelelweyo seNil Rate
Abantu ngabanye, abanexabiso lezindlu elingaphezu kwesibonelelo sabo sokungahlawuli rhafu esiyi-£325,000, ngenxa yexabiso lekhaya labo, bangakwazi ukusebenzisa isibonelelo esongezelelweyo esingahlawulelwa rhafu eyaziwa ngokuba yi-Residence nil rate band (RNRB).
Esi sibonelelo serhafu esongezelelweyo sixabisa ukuya kuthi ga kwi-£175,000 (2025/26), kwaye siyafumaneka xa indawo yokuhlala yomntu igqithiselwa kubantwana okanye kubazukulwana babo.
Ngaba iRhafu yelifa lase-UK ifaka isicelo kuMhlali wase-UK ongeyiyo iRhafu?
Irhafu yelifa ayisebenzi kuphela kubahlali base-UK kodwa nakwabemi abangengabo abase-UK.
Nangona kunjalo, umda we-IHT ulinganiselwe kwimeko yabantu abangengabo abahlali. Kubantu abangengabo abahlali, irhafu yelifa idla ngokuhlawuliswa kuphela kwii-asethi ezise-UK eziya kubandakanya umhlaba wase-UK kunye nezakhiwo, izabelo zase-UK kunye nezibambiso, ii-akhawunti zebhanki zase-UK njl njl.
Ukusukela nge-6 kuTshazimpuzi ka-2025 umntu osele engumhlali werhafu ixesha elide e-UK uya kuba phantsi kwe-UK IHT kwii-asethi zabo zehlabathi (ngokuxhomekeke ekusebenzeni kwenani eliqingqiweyo lezivumelwano zoxanduva lwezindlu).
Umntu usenako ukugcina ukuhlala ixesha elide e-UK ukuya kuthi ga kwiminyaka elishumi yerhafu emva kokuba emkile e-UK. Oku kufutshane ukuba khange bahlale e-UK kuyo yonke le minyaka ingama-20 idlulileyo.
Umzekelo, ukuba umntu wayehlala e-UK ngaphambili:
- iminyaka elishumi ukuya kwi-13, bayakuyeka ukuba ngumhlali wase-UK wexesha elide emva kweminyaka emithathu bemkile;
- Iminyaka eyi-14, bayayeka ukuba ngabahlali bexesha elide e-UK iminyaka emine emva kokuba bemkile;
- Iminyaka eyi-15, bayayeka ukuba ngabahlali bexesha elide e-UK emva kweminyaka emihlanu bemkile.
Imo yomntu yokuhlala ixesha elide iya 'kusetwa ngokutsha' xa sele engahlali e-UK iminyaka eli-10 yerhafu ilandelelana.
Njengokuba kuqhele ukwenzeka, iseti yemithetho entsonkothileyo ithathwa ngcono ngemizekelo yokuchaza.
Imizekelo enengcaciso
UTom ngummi waseOstreliya, wazalelwa eOstreliya kwaye ebesoloko ehlala kwaye esebenza apho. Akahlali ixesha elide e-UK kwaye unexabiso le-£ 5m. Uqhawule umtshato nomntwana omnye oneminyaka eyi-19.
Umntwana kaTom, uHarry, ukhetha ukufunda eyunivesithi yase-UK kwaye uTom uyazi ukuba i-real estate yase-UK iye, kule minyaka imbalwa idlulileyo, ibonise imbuyekezo entle.
UTom uthenga ipropathi ngegama lakhe lodwa, simahla, kufutshane neyunivesithi yonyana wakhe e-UK nge-£500,000, ukuze umntwana wakhe ahlale kuyo ngelixa efunda e-UK.
Ithuba lokucwangcisa – 1
Nangona uTom engengomhlali werhafu wase-UK, naziphi na ii-asethi anazo egameni lakhe ezihlala e-UK ziphantsi kwerhafu yelifa lase-UK ekufeni kwakhe. Ukuba uTom uyasweleka ngelixa engumnini wepropathi, eshiya yonke impahla yakhe kuHarry, kuya kubakho uxanduva lwerhafu yeedola ezingama-70,000 ekufeni kwakhe. Le yi-40% yexabiso lepropati engaphezulu kwe-£ 325,000 ye-nil rate band, ecinga ukuba uTom akanayo enye impahla yase-UK.
- UTom ngewayecinge ngokuthenga lo mhlaba ngokudibeneyo egameni lakhe nelonyana wakhe. Ukuba wayekwenzile oko, ekufeni kwakhe, ixabiso le-asethi yakhe yase-UK yayiza kuba yi-£ 250,000. Oku kungaphantsi kwenqanaba le-nil band threshold kwaye ngoko akukho rhafu yelifa yase-UK iya kuhlawulwa.
Ithuba lokucwangcisa – 2
UTom usondela kumhlala-phantsi kwaye uthatha isigqibo sokufudukela e-UK ukuze abe nomntwana wakhe, oye wahlala e-UK emva kokugqiba eyunivesithi. Uthengisa ikhaya lakhe lase-Australia kodwa ugcina ii-akhawunti zakhe zebhanki zase-Australia kunye nolunye utyalo-mali kwaye usacinga ukuba angabuyela e-Australia ngexesha elizayo. Uthumela i-£ 1m kwi-akhawunti yebhanki yase-UK esanda kuvulwa ngaphambi kokuba afudukele e-UK, ukuze aphile, kanye e-UK.
- UTom angacetyiswa ngcono ukuba athumele ezi mali kwindawo engathathi hlangothi yerhafu, ekumgangatho ophakamileyo, njenge-Isle of Man. Ukuba uTom ebenokusweleka ngaphambi kokuba abe ngumhlali wexesha elide ngeenjongo zerhafu yelifa e-UK, ezi mali beziza kuba ngaphandle kwerhafu yelifa.
- Ngokuqulunqa iakhawunti enjalo ngokuchanekileyo, uTom wayenokutsalwa irhafu kulawulo lwase-UK lweNgeniso kunye neeNgeniso zaNgaphandle (FIG) kwaye ngaloo ndlela aphephe nasiphi na isibophelelo sokuhlawula irhafu yengeniso kwiimali ukuya kutsho kwiminyaka emi-4 yokuhlala. Nceda uqhagamshelane ne-Dixcart ukuthatha iingcebiso ngesi sihloko, ngaphambi kokufudukela e-UK.
Ithuba lokucwangcisa – 3
UTom usweleke ehlala e-UK iminyaka engama-25 yomhlalaphantsi wakhe. Yonke impahla yakhe uyiyekela kunyana wakhe. Njengoko uTom wayehleli ixesha elide ekufeni, yonke impahla yakhe yehlabathi, ingeyiyo nje impahla yakhe yase-UK, iya kuba phantsi kwerhafu yelifa lase-UK ngama-40%, ngaphandle kwebhendi yerhafu ngexesha lokusweleka kwakhe. Ukuba ilifa lakhe lisaxabisa i-£5m, irhafu yelifa ehlawulwayo iya kuba yi-£1.87m ngokwemilinganiselo yangoku kunye nebhendi yexabiso elingekho.
- Ngaphambi kokuba uTom abe ngumhlali ixesha elide e-UK, wayenokwenza amalungiselelo okuba naziphi na izinto ezingezozase-UK awayenazo, ukuba zidluliselwe eHarry. Oku kuya kubeka ezo asethi ngaphandle kwempahla yakhe yase-UK ngeenjongo zerhafu yelifa lase-UK.
Isishwankathelo kunye nolwazi olongezelelweyo
Irhafu yelifa lase-UK ngumba onzima. Ingakumbi kubantu abanee-asethi e-UK. Kufuneka kuthathelwe ingqalelo ngononophelo kunye neengcebiso malunga neyona ndlela ilungileyo yokumisa ukubanjwa kwezi asethi kunye noyilo lweWill yase-UK ukuqinisekisa ukuba iminqweno yakho ibonakaliswa ngokufanelekileyo.
Iingcebiso kufuneka zithathwe ngokukhawuleza kwaye kufuneka zihlolwe rhoqo, ukuvumela naluphi na utshintsho kumthetho kunye / okanye iimeko zentsapho.
Ukuba ufuna ulwazi olongezelelweyo kwesi sihloko, nceda uqhagamshelane ne-ofisi ye-Dixcart e-UK: ingcebiso.uk@dixcart.com
Idatha equlethwe kule Nqaku loLwazi yeyolwazi ngokubanzi kuphela. Akukho xanduva linokwamkelwa ngenxa yokungachaneki. Abafundi bakwacetyiswa ukuba umthetho kunye nokusebenza kunokutshintsha amaxesha ngamaxesha.
