Loyalty Chartered Accountants

Loyalty Chartered Accountants LOYALTY CHARTERED ACCOUNTANTS 致誠(英國)會計師事務所 - UK Professional Accountant - UK Tax • Accounting • Business Consultancy • International Tax

唔少在英人士都熟悉 31 January 嘅 Self Assessment Deadline,但其實 31 July 同樣係 HMRC 一個重要嘅稅務期限。如果你需要繳交 Payment on Account (POA) [即好似香港的預...
20/07/2026

唔少在英人士都熟悉 31 January 嘅 Self Assessment Deadline,但其實 31 July 同樣係 HMRC 一個重要嘅稅務期限。

如果你需要繳交 Payment on Account (POA) [即好似香港的預繳稅],31 July 就係第二期預繳稅款嘅到期日。呢筆並唔係額外稅款,而係根據上一個課稅年度嘅稅務情況,預繳下一個課稅年度部分稅款。

如果未有按時繳交,HMRC 會收取利息,個別情況亦可能涉及罰款。因此,建議大家及早登入 Self Assessment Account,確認自己有冇相關付款責任。

今日,Loyalty Chartered Accountants 用HMRC agent account已完成檢查所有相關客戶嘅 Self Assessment 戶口,並確認所有需於 31 July 2026 到期嘅 Payment on Account 已妥善安排及完成。正常會計師樓都唔會做呢一步,因為交稅係納稅人責任,但我地希望做到所有事情完美。

Loyalty Chartered Accountants

📌 糧單見到 Tax Code 1257L,其實代表咩?1257L 係英國最常見嘅 Tax Code,大部分只有一份工作嘅打工仔都會見到。*1257*代表你每個稅年有£12,570 Personal Allowance,即一般情況下,呢個金...
14/07/2026

📌 糧單見到 Tax Code 1257L,其實代表咩?

1257L 係英國最常見嘅 Tax Code,大部分只有一份工作嘅打工仔都會見到。

*1257*代表你每個稅年有£12,570 Personal Allowance,即一般情況下,呢個金額內嘅收入唔使交 Income Tax。

至於 *L*,就代表你享有標準嘅 Personal Allowance,冇特別稅務調整。

不過,唔係所有人都會用 1257L。例如:
• 有兩份或以上工作
• 有公司車、醫療保險等福利
• 有租金或其他收入
• 上年有欠稅需要追回
• 年收入超過 £100,000

所以,每次收到 Payslip,除咗睇人工有冇出錯,都建議睇一睇自己嘅 Tax Code。有時一個細細嘅 Tax Code 錯誤,可能令你每個月交多咗稅;亦有可能交少咗,到最後收到 HMRC 補稅通知先發現。

英國 National Insurance(NI)其實有 4 個 Class,你知唔知自己交緊邊個?🇬🇧好多人都知NI有幾種,但未必清楚係啲咩。Class 1:打工仔,由僱主喺人工扣。Class 2:自僱人士可自願交,用嚟保留 State ...
04/07/2026

英國 National Insurance(NI)其實有 4 個 Class,你知唔知自己交緊邊個?🇬🇧

好多人都知NI有幾種,但未必清楚係啲咩。

Class 1:打工仔,由僱主喺人工扣。
Class 2:自僱人士可自願交,用嚟保留 State Pension 資格。
Class 3:任何人都可以自願交,用嚟補返 NI 紀錄空缺。
Class 4:自僱人士按利潤交,經 Self Assessment 報稅計算。

整理咗一張簡單筆記,希望大家一睇就明。

英國個人免稅額 £12,570,究竟點樣計出嚟?唔少人都以為,英國個人免稅額(Personal Allowance)係根據某條公式計算出嚟。答案係:❌ 並冇固定公式。英國政府每年都會喺 Budget(財政預算案)中,根據當時嘅經濟環境、財政...
30/06/2026

英國個人免稅額 £12,570,究竟點樣計出嚟?

唔少人都以為,英國個人免稅額(Personal Allowance)係根據某條公式計算出嚟。

答案係:❌ 並冇固定公式。

英國政府每年都會喺 Budget(財政預算案)中,根據當時嘅經濟環境、財政狀況及政策方向,決定是否調整個人免稅額。

📊 過去多年嘅免稅額變化:

2010/11:£6,475
2011/12:£7,475
2012/13:£8,105
2013/14:£9,440
2014/15:£10,000
2015/16:£10,600
2016/17:£11,000
2017/18:£11,500
2018/19:£11,850
2019/20:£12,500
2021/22 至今:£12,570

從以上數字可見,每年增加嘅金額並不相同:

-有年份增加 £1,000
-有年份增加 £630
-有年份增加 £1,335
-最近幾年更一直維持不變

因此,英國個人免稅額並非透過通脹、最低工資或任何固定百分比自動計算,而係由政府按當時政策決定。

第一期 MTD 就快開始Making Tax Digital (MTD) 已經正式實施,2026/27 年度第一季度(6 April – 5 July 2026)申報截止日期係:🗓️ 2026 年 8 月 7 日如果你需要提交季度報告,記得...
23/06/2026

第一期 MTD 就快開始
Making Tax Digital (MTD) 已經正式實施,2026/27 年度第一季度(6 April – 5 July 2026)申報截止日期係:

🗓️ 2026 年 8 月 7 日

如果你需要提交季度報告,記得預早準備好資料,避免臨近截止日先趕住交。✅

17/06/2026

提提大家,關於資本增值稅(CGT)申報,有啲朋友可能有誤解。

賣出英國住宅物業(例如 Buy-to-Let 或第二物業)後,一般需要喺成交日起 60 日內申報及繳交相關 CGT。

不過,呢個「60 日申報規定」並唔適用於海外物業。若果出售嘅係海外物業,相關資本增值一般係透過每年嘅 Self Assessment 報稅表申報,而唔需要經英國物業 CGT 60 日申報系統處理。

12/06/2026

Accountant's Certificate of Confirmation (Appendix FM-SE) for UK Partner Visa Applications
What Is an Accountant's Certificate of Confirmation?
An Accountant's Certificate of Confirmation is a document issued by a qualified accountant confirming that they have prepared, reviewed, or approved a set of business accounts. This document is often required as part of the financial evidence submitted for UK family visa applications where an applicant relies on self-employment income or income from a specified limited company.

The certificate helps demonstrate that the financial information provided to the Home Office has been prepared and verified by an appropriately qualified accountant.

Accountant's Certificate of Confirmation and Appendix FM-SE
Appendix FM-SE of the Immigration Rules sets out the documentary evidence requirements for applicants seeking to meet the financial requirement for UK family visa applications.

Where income from self-employment, a partnership, a franchise business, or a specified limited company is being relied upon, an Accountant's Certificate of Confirmation may form part of the evidence required under Appendix FM-SE.

Providing the correct documents is essential. Applications can be delayed or refused where the required evidence is missing or does not comply with Appendix FM-SE.

When Is an Accountant's Certificate Required?
An Accountant's Certificate of Confirmation may be required where the applicant or sponsor relies on:

Self-employment income as a sole trader

Partnership income

Franchise business income

Income from a specified limited company

Director remuneration and dividend income from a specified limited company

Certain settlement applications where business income is used to meet the financial requirement

The exact requirements depend on the source of income and the category under which the financial requirement is being assessed.

Who Can Issue an Accountant's Certificate?
The certificate should be issued by a suitably qualified accountant who belongs to a recognised professional accounting body.

These may include:

Institute of Chartered Accountants in England and Wales (ICAEW)

Association of Chartered Certified Accountants (ACCA)

Chartered Institute of Management Accountants (CIMA)

Association of Accounting Technicians (AAT)

Institute of Financial Accountants (IFA)

Applicants should ensure that the accountant providing the certificate is appropriately qualified and authorised to do so.

What Information Should Be Included?
An Accountant's Certificate of Confirmation will typically include:

Accountant's name and firm details

Professional membership details

Confirmation that the accounts have been prepared, reviewed, or approved

Relevant accounting period

Confirmation that the accounts accurately reflect the business records provided

Signature and date

Income Categories That Usually Do Not Require an Accountant's Certificate
Applicants relying solely on the following sources of income will generally not require an Accountant's Certificate of Confirmation:

Employment Income (Categories A and B)
Salaried employment

Non-salaried employment

Non-Employment Income (Category C)
Rental income

Investment income

Interest from savings

Maintenance payments

Certain government allowances

Cash Savings (Category D)
Applicants relying solely on cash savings to meet the financial requirement.

Pension Income (Category E)
Applicants relying on qualifying pension income.

How Loyalty Chartered Accountants Can Help
At Loyalty Chartered Accountants, we regularly assist clients who require an Accountant's Certificate of Confirmation for UK immigration applications.

We are ICAEW-qualified Chartered Accountants with experience supporting clients who rely on:

Sole trader income

Self-employment income

Partnership income

Specified limited company income

Director remuneration and dividends

Franchise business income

We understand the documentary requirements under Appendix FM-SE and can help ensure the required financial evidence is prepared correctly and professionally.

Fast Turnaround Available
We understand that visa applications are often time-sensitive.

For eligible cases, we can often provide an Accountant's Certificate of Confirmation within one working day, subject to receiving all required information and supporting documentation.

Our aim is to provide a fast, professional, and reliable service to help applicants meet important immigration deadlines.

Why Choose Loyalty Chartered Accountants?
✓ ICAEW-qualified Chartered Accountants
✓ Experienced with Appendix FM-SE financial evidence requirements
✓ Fast and responsive service
✓ Clear and practical guidance
✓ Competitive fixed-fee pricing
✓ One-working-day turnaround available for urgent cases
✓ Professional support throughout the process

Frequently Asked Questions
Does the certificate need to be an original document?
No. In most cases, a digital copy is acceptable, provided it clearly shows the accountant's details, professional qualifications, and signature.

How much does an Accountant's Certificate of Confirmation cost?
The cost varies depending on the complexity of the business accounts and the information that needs to be reviewed. Please send us a Whatsapp Message for a quick quotation.

Can any accountant provide this certificate?
No. The certificate should be issued by an appropriately qualified accountant who belongs to a recognised professional accounting body.

What happens if the certificate is not provided?
Where an Accountant's Certificate of Confirmation is required under Appendix FM-SE and is not provided, the Home Office may request further evidence, delay the application, or refuse the application for failing to provide the specified documents.

Contact Loyalty Chartered Accountants
If you require an Accountant's Certificate of Confirmation for a UK Partner Visa, Spouse Visa, Parent Visa, Unmarried Partner Visa, Fiancé Visa, or Indefinite Leave to Remain application, our team is ready to assist.

Contact Loyalty Chartered Accountants today to discuss your circumstances and obtain a quotation. For urgent cases, we may be able to provide a one-working-day turnaround service.

https://www.ltca.uk/appendix-fm-se

If you need assistance, feel free to WhatsApp us and we’ll reply immediately.

LCA Whatsapp:
http://wa.me/447956888680
9 Oxford Court, Manchester, M2 3WQ
[email protected]
https://www.ltca.uk/

英國公司債務問題?未必要用個人資產還債。我們現已與英國持牌及註冊破產從業人員(Registered Insolvency Practitioner)建立合作夥伴關係,為面對財務困難的英國公司提供專業支援。【案例參考】ABC Ltd 欠債 £...
08/06/2026

英國公司債務問題?未必要用個人資產還債。

我們現已與英國持牌及註冊破產從業人員(Registered Insolvency Practitioner)建立合作夥伴關係,為面對財務困難的英國公司提供專業支援。

【案例參考】

ABC Ltd 欠債 £30,000,
由於業務下滑,已無法償還供應商及其他債權人款項。

如公司屬 Limited Company(有限公司),而董事並無提供個人擔保(Personal Guarantee),一般情況下公司債務與董事個人資產屬獨立責任。

透過合法清盤(Company Voluntary Liquidation - CVL)程序,可按英國法例有序結束公司及處理未償債務。

✔ 公司自願清盤(CVL)
✔ 債務重組方案建議
✔ 董事責任及風險評估
✔ 英國法規下的合規程序支援
✔ 與持牌破產從業人員直接對接

如您的英國公司正面對債務壓力或無法償還債務,歡迎私訊我們查詢。

想移居杜拜?開公司攞 UAE Residence Visa?無論你係:✅ 自僱人士✅ 顧問 Consultant✅ Remote Worker✅ 網店/E-commerce 經營者✅ 想建立海外稅務居民身份透過我哋合作伙伴,可協助安排:-杜...
02/06/2026

想移居杜拜?開公司攞 UAE Residence Visa?

無論你係:
✅ 自僱人士
✅ 顧問 Consultant
✅ Remote Worker
✅ 網店/E-commerce 經營者
✅ 想建立海外稅務居民身份

透過我哋合作伙伴,可協助安排:

-杜拜 Free Zone 公司註冊
-Investor Visa 申請
-Emirates ID 辦理
-公司銀行戶口支援
-家庭成員簽證安排

杜拜近年吸引不少英國及香港專業人士及企業主移居發展,透過開設公司可申請 UAE Residence Visa。

📩 歡迎 Inbox 我哋

🇬🇧 想喺英國開始做小生意,但又唔想一開始就開有限公司?其實好多 Freelancers、自僱人士、網店店主同創業者,都會先以 Sole Trader 身份開始營運。為方便大家了解,我哋特別整理咗一份【英國 HMRC Sole Trader...
29/05/2026

🇬🇧 想喺英國開始做小生意,但又唔想一開始就開有限公司?

其實好多 Freelancers、自僱人士、網店店主同創業者,都會先以 Sole Trader 身份開始營運。

為方便大家了解,我哋特別整理咗一份【英國 HMRC Sole Trader 註冊簡易流程圖】,由註冊時間、申請步驟到報稅期限,一圖睇晒!

✅ 什麼時候需要註冊?
✅ 點樣向 HMRC 登記?
✅ 幾時要報稅?
✅ 需唔需要交 National Insurance?
✅ 幾時要考慮 VAT?

如果你正準備創業,或者剛剛開始接 Freelance 工作,呢份流程圖可能幫到你。

LCA為:
✅ HMRC 認可 Tax Agent
✅ Companies House 認可 Authorised Agent

LCA Whatsapp:
http://wa.me/447956888680
致誠(英國)會計師事務所
9 Oxford Court, Manchester, M2 3WQ
[email protected]
https://www.ltca.uk/

Address

9 Oxford Court
Manchester
M23WQ

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