IiTrasti zobunini baBasebenzi: Isishwankathelo
Eli Nqaku lishwankathela ngokufutshane izinto eziluncedo ezinokubakho kwi-Employee Ownership Trust (“EOT”), kwaye kutheni ukusetyenziswa kwe-Isle of Man Trustee kunokuba luncedo.
SineNqaku elineenkcukacha ngakumbi kwesi sihloko, ukuba ufuna ulwazi olongezelelweyo: IiTrasti zobunini baBasebenzi: Intshayelelo.
HMRC Vula Uthethwano
Nayiphi na ingxoxo malunga nee-EOTs kunye neeTrasti ezingaHlali kufuneka ziqale ngokubhekisele kwi-HMRC Open Consultation ngalo mbandela, evalwe nge-25 Septemba 2023. Imigaqo yangoku ishiya amandla okuba umntu ongengoMhlali we-EOT abaleke uxanduva lweRhafu yase-UK malunga nentengiso eqhubekekayo. abathengi beqela lesithathu. Ngelixa kungekho bungqina bokusetyenziswa kakubi kwe-EOT kude nonxweme, i-HMRC inoluvo lokuba ukulungiswa kwale migaqo kuyafuneka.
Nangona silindele ngomdla isiphumo soThethathethwano oluVulekileyo, sicinge ukuba iya kuba lithuba elihle lokuphinda sijonge iziseko ze-EOTs, iinzuzo zabo kwaye sigxininise ixabiso lokuba i-Isle of Man Trustee elayisenisiweyo ngokufanelekileyo kunye nokulawulwayo inokongeza kucwangciso olunyanisekileyo lwe-EOT.
1. Yintoni iTrasti yoBunini boMsebenzi kwaye kutheni usebenzisa enye?
I-EOT yindlela yokuququzelela imodeli yobunini babasebenzi kwaye ibandakanya ukudlulisela ubunini beshishini kwiTrasti ukuze kuxhamle ixesha elide kubo bonke abaSebenzi abafanelekileyo.
URhulumente wase-UK uye wakhuthaza ukudlulisela ishishini kubasebenzi bakhe nge-EOT kunye nokukhululwa kwerhafu okuphawulekayo kumnini ophumayo. Phantsi kwe-EOT, uninzi lwabaninizabelo banokuthengisa ngaphezulu kwe-50% yemali yesabelo kwiTrasti, befumana ingeniso ekhululwe kwirhafu.
Iimeko kunye neenjongo zabo bobabini umnini ophumayo kunye neshishini liya kugqiba ukuba i-EOT sisisombululo esifanelekileyo. Abaqhubi abaqhelekileyo besicwangciso se-EOT babandakanya; apho abanini babucala bacingela isicwangciso solandelelwano, ukuxhasa izicwangciso zokukhula kunye/okanye ekuqaliseni ilinge elitsha.
Ii-EOTs akufanele zijongwe nje njengezixhobo zokucwangcisa irhafu. Ukusekwa kwabo kufuneka kuzuze ngokunyanisekileyo impumelelo eqhubekayo yeshishini kunye nabasebenzi balo. Iinzuzo ezipheleleyo zijongwa kwicandelo elilandelayo.
2. Ziziphi izinto eziluncedo kwiTrasti yoBunini boMsebenzi?
Ezona nzuzo zibalaseleyo zahlulwe zaba ziindidi ezintathu eziphambili, njengoko zichazwe ngezantsi;
i) Okuzuzwayo kwiShishini
Izifundo kunye nophando lwehlabathi lokwenyani lubonise ukuba ubunini babasebenzi bukhokelela ekusebenzeni okuphuculweyo kokurhweba.
Iziphumo eziphambili zeshishini ziquka:
- Ukungaphangeli okuphantsi
- Abasebenzi abonwabileyo kunye nokwandiswa kweNtlalontle yaBasebenzi
- Ukuguquguquka kwabasebenzi abasezantsi kwaye ke ngoko kuncitshiswe inkcitho kwiindawo ezifana nokufuna abasebenzi
- Ukukhula ngokukhawuleza kwezeNgqesho
- Imveliso eyandisiweyo
- Ukuxhotyiswa ngcono ukujongana neemeko zemarike ezinomngeni njengoko abasebenzi 'benengqondo yomnini'
- Akukho kufunyanwa komntu wesithathu, ke ngoko inkcubeko ekhoyo, amaxabiso, kunye nokusebenza kuyagcinwa
- Isebenza njengesixhobo sokudala isicwangciso sokulandelelana
ii) Izibonelelo kubanini
Abanini abaphumayo baneenkuthazo ezinyanzelisayo ukuba bathengisele i-EOT, ubukhulu becala amathuba okukhululwa kwiRhafu yeNgeniso yeNkunzi xa kuchithwa izabelo zabo (ukongiwa ukuya kutsho kuma-20%).
Inkqubo yokuthengisa yangaphakathi, nge-EOT, ikwabonelela ngeenzuzo ezininzi ezisebenzayo:
- Akukho mfuneko yokufumana umthengi wangaphandle
- Ixabiso lentengiso lihambelana nexabiso lemarike elizimeleyo, ukuphepha uthethathethwano olude lomntu wesithathu
- ISivumelwano sokuThengiswa nokuThenga esiMiselwe kwangaphambili sibonelela ngethuba lokulungisa imiqathango
- Ukubandakanya abasebenzi kwinkqubo yotshintsho, ingakumbi aMalungu eBhodi angenayo, kuqinisekisa unikezelo olungenamthungo
- Ukutshintshela kwi-EOT ivuma igalelo labasebenzi kwaye igcina ilifa lomnini
iii) Izibonelelo kuBasebenzi
Bonke abaSebenzi abafanelekileyo bayazuza kwizabelo zenkampani, ezibanjwe egameni labo, nge-EOT. Ngaloo ndlela, amashishini aphethwe yi-EOT abonelela ngeenzuzo zemali kunye nezingezizo ezemali kubasebenzi bawo.
Abasebenzi banokufikelela kwibhonasi engahlawulelwa rhafu ukuya kuthi ga kwi-£3,600 ngonyaka.
Ngaphandle kwebhonasi, Abasebenzi abafanelekileyo banelizwi kwishishini kwaye banokuzuza kukwabelana ngenzuzo kwixesha elizayo emva kokuba izibophelelo zenkxaso-mali ze-EOT zifezekisiwe. Le nkuthazo yemali yexesha elide ithetha ukuba abasebenzi banokuxhamla ekukhuleni kweshishini, beqhutywa luphuculo ekuzibandakanyeni kwabo okwandileyo nokuzibophelela, nto leyo ekhokelela ekusebenzeni okukhulu kwezorhwebo.
3. Kutheni usebenzisa i-Isle of Man Trustee kwiTrasti yakho yaBasebenzi?
UKhetho lweeTrasti zobuNgcali kwiiTrasti zobunini baBasebenzi:
Ukukhetha iTrasti yoBuchule kwi-EOT yakho kujongana neenkxalabo ezahlukeneyo ezinxulumene nolawulo lwentembeko kunye nokunciphisa umngcipheko; siqwalasela i okuhle nokubi kwabaLay kunye neeTrasti ezichubekileyo kweli nqaku lahlukileyo.
Imiba jikelele malunga nokuchongwa kweTrasti ibandakanya ukunqongophala kobuchule beTrasti, ukungqubana kwemidla, umthwalo wolawulo wezibophelelo zentlanganiso, imfuneko yokungakhethi cala nokuzimela xa besenza imisebenzi yabo kunye nemfuneko yokugcina ulwazi olusemthethweni nolulawulayo.
Ukukhetha iTrasti yobuNgcali kususa yonke le migibe kwaye kukhusela i-EOT kulawulo olugwenxa kunye nokungathotyelwa kwemithetho.
IiTrasti zeIsle of Man kwiiTrasti zobunini baBasebenzi
Njengokuba ngexesha lokubhala, akukho ntlawulo yeRhafu yeLifa (i-IHT) evelayo, ekudluliseleni izabelo zomnini ophumayo kwi-EOT, kwaye i-EOT nayo ikhululiwe kwi-IHT Relevant Property Regime. Nalapho umnini ophumayo, inkampani kunye nabasebenzi bangamaDomiciliary eRhafu yase-UK, okwangoku akukho nto inokuthintela ukusetyenziswa kweeTrasti ezingaHlali. Ngapha koko, kunokubakho izizathu ezinyanzelisayo ezingezizo irhafu zokukhetha iiTrasti ezingaHlali, ezifana nezo zikwi-Isle of Man. Nangona kunjalo, kubalulekile ukuvuma ukuba imeko nganye kufuneka iqwalaselwe ngokufanelekileyo - njengazo zonke izinto ezinxulumene neTrust, isayizi enye ayilingani zonke.
Isle of Man Trasti, ezifana Dixcart, kufuneka ube nelayisensi phantsi koMthetho weeNkonzo zeMali ka-2008 kunye ne Ummiselo wemiSebenzi eMiselweyo ka-2011, ukuqinisekisa ulongamelo oluguquguqukayo lwe Isle of Man Financial Services Authority. Olu longamelo luqinisekisa abaxumi ukuba aba bathenjwa babambelela ngokungqongqo kwezona zenzo zilungileyo kwizibophelelo zabo ze-EOT. Xa kuthelekiswa, iiTrasti zase-UK azifuni layisensi, kwaye iinkonzo zabo zeTrasti azilawulwa.
I-Isle of Man yamkelwa kwihlabathi jikelele njengeyona ndawo ingumzekelo yezemali yamazwe ngamazwe, iqhayisa ngezopolitiko, ezoqoqosho, kunye nemeko yolawulo oluzinzileyo. Ngeengcambu ezinzulu kuCwangciso oluntsonkothileyo lweTrasti kunye noShishino, icandelo leenkonzo zezimali kwiSiqithi lizaliswe ziingcali ezinamava.
I-Isle of Man kunye ne-UK zohlulwe luLwandle lwase-Ireland, okuthetha ukuba i-Isle of Man Professional Trustees zizimele ngokwenene kwishishini lase-UK eliphethwe yi-EOT. Nangona kunjalo, ukusondela kwe-Isle of Man kunye noqhakamshelwano lwezothutho kuthetha ukuba iiTrasti zinokukhawuleza ukuya kwiintlanganiso ezibalulekileyo zase-UK, ezibonelela ngokudityaniswa okufanelekileyo kokuzimela kunye nokufikeleleka.
4. IngaNceda Njani iDixcart ngoCwangciso lweTrasti yoBunini baBasebenzi?
I-Dixcart Isle of Man ibincedisa kumashishini alawulwa ngabanini, amalungiselelo eTrasti anzima kunye nemibutho entsonkothileyo yobunini bezabelo zabasebenzi, ngaphezulu kweminyaka engama-30 - ke ngoko, sibekwe kwindawo entle kakhulu ukuncedisa kwiiTrasti zobunini baBasebenzi.
Ngokusebenzisa ubuchule bukaDixcart kunye neenkonzo ezigxile kumgangatho, singakwazi; ukunikezela ngokhuselo olusebenzayo phakathi kweshishini kunye nobunini balo, ukubonelela ngetshekhi kunye nebhalansi kwishishini, isiqinisekiso ngokuchasene nokungqubana komdla kunye nokuqinisekisa ukuba amalungelo kunye nomdla wabaxhamli zihlala ziphambili kuqala.
Dibana no
Ukuba ungathanda ukuxoxa ngendlela iinkonzo zethu zeTrasti eziBuchule ezinokulukhulisa ngayo ucwangciso lwakho lweTrasti ye-Employee Ownership, nceda uzive ukhululekile ukuqhagamshelana noPaul Harvey eDixcart: ingcebiso.iom@dixcart.com
Ukuba ungathanda ukufunda ngakumbi ngesi sihloko, kwiinkcukacha ezithe vetshe, siyafumaneka apha: IiTrasti zobunini baBasebenzi: Intshayelelo.
I-Dixcart Management (IOM) Limited inikwe iLayisenisi yi-Isle of Man Financial Services Authority
