Податкова пільга для осіб, які перебувають у шлюбі
Якщо ви перебуваєте в законному шлюбі або одностатевому шлюбі (далі по тексту –«громадянське партнерство»), дізнайтеся більше про «податкову пільгу для осіб, які перебувають у шлюбі».
Подружні пари або цивільні Партнери (які перебувають в одностатевому шлюбі) можуть скористатися можливістю «податкової пільги для осіб, які перебувають у шлюбі».
Вищевказана пільга дозволяє особам, які перебувають у шлюбі/цивільному партнерстві, перевести частину своєї особистої неоподатковуваної податком суми доходу (далі по тексту –«Personal Allowance») чоловікові або цивільному партнеру.
Даний варіант застосуємо парам, в яких один з подружжя / цивільних партнерів має дохід нижче суми Personal Allowance, або має дохід, оподатковуваний податком за ставкою 0%. При цьому доходи другого з подружжя повинні обкладатися за базовою ставкою (тобто бути не вище £50 000 в рік, на період 2020/2021).
Податкова пільга для осіб перебувають у шлюбі дозволяє переводити 10% від своєї суми Personal Allowance (для 2020/2021 – £1250) чоловікові або цивільному партнеру. Це дозволяє знизити суму податку до £250 у звітний податковий рік (з 6 квітня одного року по 5 квітня наступного року).
Щоб дізнатися, яку суму податку Ви можете заощадити, подавши заяву на податкову пільгу по шлюбу в цьому році, скористайтеся калькулятором, доступним за посиланням критерії прийнятності-допомога на вступ в шлюб – GOV.UK (tax.service.gov.uk )
Приклад
Припустимо сума Вашого доходу за податковий період 2020/2021 склала £11 500. В даному випадку ваш дохід не оподатковується, так як Personal Allowance на вказаний період становить £12 500.
Ваш партнер в свою чергу заробив за податковий період £20 000. Тоді сума підлягає оподаткуванню складе £20 000 – £12 500= £7500.
Таким чином ви, як пара оплачуєте прибутковий податок в розмірі £7500.
Коли ви ініціюєте заявку на отримання пільги для осіб, які перебувають у шлюбі, Ви переказуєте своєму партнерові £1250 зі своєї суми Personal Allowance, зменшивши її до £11 250 (£12 500 – £1 250). А Ваш партнер отримує “податкову знижку” на £1250 свого оподатковуваного доходу.
Це означає, що тепер ви будете платити податок з £250 (£11 500-£11 250), а ваш партнер буде платити податок тільки з £6250. Як пара, Ви отримуєте вигоду, оскільки ви сплачуєте податок на прибуток лише з £6500, а не £7500, що дозволяє вам заощадити £200 на податках.
Для отримання більш детальної інформації, будь ласка, напишіть на sales@sterling-beanland.co.uk
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Hi there this is somewhat of off topic but I was wanting to know if blogs use WYSIWYG editors or if you have to manually code with HTML. I’m starting a blog soon but have no coding experience so I wanted to get advice from someone with experience. Any help would be enormously appreciated!
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