我偶然发现了一篇有趣的文章，其中涉及到将影响儿童福利的新规定，并且我了解到一些高收入者及其伴侣将在明年一月开始互相披露自己的财务状况。我想与您分享：人们可以从HM Revenue and Customs查明他们的伴侣是否有子女津贴，或者年收入超过50,000英镑。这些变化是即将对收入超过50,000英镑的家庭的儿童福利征税的一部分。专家说，这些变化将违反关键的税收保密原则。新税将于2013年1月7日开始征收，将影响120万个家庭。它将向那些家庭中的家庭征收“adjusted net income”每年超过50,000英镑，谁要求或由其伴侣要求子女抚养费。 HMRC说它将“expect”夫妻相互讨论自己的税收和福利，以查明高收入者是否应对税收负责，尽管自1991年以来已对已婚夫妇实行单独征税的政策。HMRC也将让纳税人从征税中询问基本信息。记录以查看其伴侣是否获得子女津贴或是否有子女抚养费“adjusted net income”超过50,000英镑，并应缴纳新税。这与纳税人保密的一般原则背道而驰，后者自1803年以来一直是所得税制度的正式组成部分。’s tax records is currently a criminal offence for HMRC officials. The relaxation of the two principles is going to happen because otherwise high earners who should pay the tax would be able to claim they were unable to find out if their partner received child benefit, and vice versa. Responsibility for paying the tax will lie with the high earner in the household. HMRC would 期望 couples to discuss their tax or benefit details with each other. HMRC also administers the child benefit system, which pays out to nearly 7.9 million families, with 13.7 million children. So the Revenue could cross-check its list of high earners with its list of child benefit recipients, to see where they coincide. But it hopes that taxpayers who have to pay the tax will save it the trouble and identify themselves when they are sent forms, as part of an enlarged self-assessment tax system next year. Currently, a parent can claim £20.20 a week in child benefit for their eldest or only child and £13.40 for each subsequent child. The money is not taxed and the system is geared towards paying the mother. 该款项适用于所有16岁以下的儿童，在某些情况下直至20岁. The policy of withholding child benefit from families where there is a high earner was first suggested 通过 the coalition government in 2010. In this year’s预算对该计划进行了完善，以使它不像最初建议的那样适用于所有对任何收入缴纳40％所得税的人。取而代之的是，该税将按收入50,000英镑逐渐征收，一旦有人’s income is £60,000 or more. It is 期望ed to save the government nearly £700m a year. If the high earner is also the person claiming child benefit for their children then they can simply stop claiming it in order to avoid the tax charge. But if a parent with a high-earning partner claims the benefit, their partner will have no power to tell them to stop claiming it so the new charge can be avoided. The government estimates that 1.2 million families receiving child benefit will have to pay the new tax; 70% will lose all their benefit and the remaining 30% will lose just a portion. The affected families are 期望ed to lose £1,300 a year on average. The Revenue said that if it suspected that individuals were not paying the new tax charge when they should, it would be able to cross-check its income tax records with its child benefits records. That means fines or possible prosecution. Child benefit facts
- 儿童津贴是免税的付款，旨在帮助父母应付抚养孩子的费用
- 一位父母可以为长子或独生子女每周索取20.30英镑，为每个其他孩子每周索取13.40英镑。
- 该款项适用于所有16岁以下的儿童，在某些情况下直至20岁
- 该系统由英国税务与海关总署（HMRC）管理，该组织向790万个家庭和1370万名儿童支付了款项