如果你’重新承包商，你避风港’还没有向HMRC提交您的自我评估，那么您需要开始–截止日期是1月30日午夜。由于最近对规则进行了所有更改，因此肯定会有很多人在挣扎于回报中挣扎。你可以找到一些 useful information videos on YouTube, and the following article provides some extremely valuable advice.
随着2018年的手枪开火并真正被解雇，无数承包商发现自己盯着另一个自我评估截止日期的桶—如果您没有适当的资源或专有技术，这可能会触发纳税时间， GoSimple Software.
That’s partly because of a one-off this January from HMRC. From this coming Saturday (January 13th – so roughly two weeks before the January 31st deadline), the tax authority says you will no longer be able to use your personal credit card to pay your self-assessment bill.
这也是由于自我评估系统中根深蒂固的并发症。不幸的是，每个承包商或顾问都不会遇到任何麻烦。因此，如果您是个人服务公司（PSC），您在31岁之前作为总公司工作人员要着重编制自我评估的重点就不是您可能要关注的重点。
由于2017年4月公共部门IR35的变更，后者中的很大一部分已成为前者，对于许多人来说，这将是一个未知数。哦，如果您是自由贸易商的独家贸易商，那么您也可以选择一套不同的税收自我评估机制！
I’m an umbrella contractor, get me out of this confusion!
The 2016/17 financial year is subject to a change in HMRC expenses rules. Whereas umbrella workers once had the luxury of claiming tax back on their subsistence and travel payments, this is now a lot harder to prove.
HMRC stipulates that its recently introduced T&S legislation can only be escaped by umbrella users who are outside SDC (Supervision, Direction or Control). You can read about the specifics of SDC here – yet it refers, broadly, to the amount of power that the client (and potentially other contractual parties) can exert over you and how you work.
如果你 believe SDC does NOT apply to you, evidence of expenditure AND your reasoning must be shown.
证据可能包括公司负责人签署的协议；薪资经理或其他各方（例如合同制项目经理）指出您不受监督，指导或控制（或SDC的权利）。
但是，请记住，这种书面提交对于HMRC可能还不够，他们可能希望每天检查一下您的工作方式。承包商有责任证明SDC不适用。我们建议您在本月就差旅和生活费提出索赔时，确定性和大量证据至关重要。
I’m a sole trader, get me out of this confusion!
As a sole trader, you may be liable to pay Class 2 and Class 4 National Insurance.
当年度利润超过£5.965时，第2类捐款的费用为每周£2.80；第4级国民保险的利润为8,060英镑至43,000英镑之间，收取9％的费用，超过该门槛的任何利润，另加2％。但是，从2018年起将取消2类NI，因此这可能是您最后一次支付它！
There’s a possibility you’re exempt from both Class 2 and Class 4 National Insurance if you are over the age of 65. You may also pay a lower level of Class 4 if you are in receipt of income from an employment where you also pay Class 1 NI.
Additionally, it’s worth factoring in that, should you have losses from your self-employment, there might be a chance to utilise them for a reduction in your overall tax liability.
例如，您在2016/17年度的自雇销售额为20,000英镑，但支出25,000英镑，导致净亏损5,000英镑。关于如何利用损失，有多种选择–低收入税制改革小组对许多选择进行了有益的概述。
I’m a Personal Service Company, get me out of this confusion!
IR35 is something of a minefield for contractors. HMRC seems to be constantly challenging PSCs over their status.
但是，如果您不在IR35范围内，则PSC可使您以节税的方式提取利润。这是通过支付少量薪水，然后是支付股息（不吸引NI的缴款）来实现的。但是请注意，好处正在削弱。
For 2016/17, only the first £5,000 of dividends received are ‘tax-free’ in the hands of the recipient. Amounts above £5,000 will be subject to a tax charge, designed to reduce the tax gap, based on the following rates:
Basic rate: 7.5%
Higher rate: 32.5%
Additional rate: 38.1%
Paying your tax bill within the next 20 days
一旦您’ve filed your self-assessment, you can pay your tax bill via the gov.uk website. Bear in mind that online services may be slow during busy periods. 如果你’担心最后一分钟的提交或你’重新遇到任何问题，检查问题或服务不可用的时间。
正如开头提到的那样’同样重要的是要了解从这个星期六起您将无法再使用个人信用卡支付税单—2018年1月13日。同样由于HMRC选择如何反映新指令，您也无法从13日起以个人信用方式向税收部门支付印花税，增值税或公司税。
If personal credit card was your intended payment method this self-assessment season, the onus is on you to pay before Saturday. Alternatively, do what HMRC says and get in touch with its officials because“depending on the type of tax you owe,”the department says it may be able to agree a protected payment.
Final thoughts
如您所见，自我评估报税表从来都不是一成不变的事情。除了对错过纳税期限的人实行处罚制度外，由于禁止使用流行的付款方式，今年1月的退货流程更加严格。请注意，但是还有其他付款方式，包括商务信用卡。
该过程还很大程度上取决于您作为自由承包商的结构。幸运的是，像我们这样的软件已经存在，可以轻松地评估和组织您的欠款，无论采用哪种结构。我们认为，这有助于做出无忧的税收申报，并且同样重要的是，可以轻松快捷地获得减税优惠–从现在到31日，每个有资格的承包商都不能错过。
Source: ContractorUK | Mike Parkes | 11th January 2018