If you’re considering STarting your own Limited Company, there are quite a few things to think about. We can help with all of this. We can provide you with software to look after everything, which is in partnership with 自由代理, incorporate your company and introduce you to some of our partners to help with items such as insurance protection and online business banking.
We find that 增值税 is often left to just utilising the STandard 增值税 scheme of quarterly submissions calculating 增值税 charged and reclaimable 增值税. However, there are a few other options that could be more beneficial for you and your new Limited Company.
年度会计增值税计划
With this scheme, like the 现金会计, you will need to have a turnover of £1.35M or less. You can continue to use 年度会计, if already using, until your estimated 增值税 taxable turnover exceeds £1.6M.
With the 年度会计 Scheme, you pay 增值税 ‘on account’ in nine monthly or three quarterly instalments. These instalments are based on the 增值税 you paid in the previous year. If you have been trading for less than a year, the instalments are based on an estimate of your 增值税 liability. You only need to complete one 增值税 return at the end of the year. If you have not paid enough 增值税 on account you must make a balancing payment. If you have overpaid, you claim a refund from HMRC. 年度会计 can reduce your paperwork because you only need to complete one annual 增值税 return instead of four quarterly 增值税 returns. It can also make it easier to manage your cash flow. However, you STill have to keep all required 增值税 records and accounts. 年度会计 is not suitable for businesses that regularly reclaim 增值税, as you would only get one repayment at the end of the year. A disadvantage of 年度会计 is that if your turnover decreases, your interim payments may be higher than under the STandard 增值税 accounting.
根据您的情况，使用现金会计可能有一些缺点：
- 在您向供应商付款之前，您不能退还所购买的增值税。如果您以信贷方式购买大部分商品和服务，这可能是一个不利条件。
- If you regularly reclaim more 增值税 than you pay, you will usually receive your repayment later under 现金会计 than under STandard 增值税 accounting, unless you pay for everything at the time of purchase.
- If you STart using 现金会计 when you STart trading, you will not be able to reclaim 增值税 on most STart up expenditure, such as initial STock, tools or machinery, until you have actually paid for those items.
- 如果您退出现金会计计划，则将必须应付所有未付的增值税，包括任何坏账。
//www.gov.uk/vat-annual-accounting-scheme
现金会计
To be able to utilise this option you will need to have a turnover of £1.35M or less. You can continue to use 现金会计, if already using, until your estimated 增值税 taxable turnover exceeds £1.6M.
现金会计 can help with your businesses cash flow as you only pay the 增值税 element on your invoices, when you receive payment from your clients. This can be of benefit if you have regular slow payers. The submission is based on payments rather than invoices raised. You will need to keep detailed reporting on payments made for goods and services and invoice payments received. 现金会计 增值税 submissions cannot be used in conjunction with 统一税率增值税.
使用现金会计可能有一些缺点：
- 在您向供应商付款之前，您不能退还所购买的增值税。如果您以信贷方式购买大部分商品和服务，这可能是一个不利条件。
- If you regularly reclaim more 增值税 than you pay, you will usually receive your repayment later under 现金会计 than under STandard 增值税 accounting, unless you pay for everything at the time of purchase.
- If you STart using 现金会计 when you STart trading, you will not be able to reclaim 增值税 on most STart up expenditure, such as initial STock, tools or machinery, until you have actually paid for those items.
- 如果您退出现金会计计划，则将必须应付所有未付的增值税，包括任何坏账。
//www.gov.uk/government/publications/vat-notice-731-cash-accounting
统一税率增值税
使用统一税率增值税，您需要根据HMRC确定的税率支付固定的百分比。您需要拥有不超过150,000英镑的增值税专用营业额。从1开始ST April 2017 there is a check of which rate you pay. For example a limited cost business will use the 16.5% flat rate. You can take a simple online test to determine if you are a limited cost business. (//www.tax.service.gov.uk/check-your-vat-flat-rate/vat-return-period）。
A limited cost business is defined 通过 HMRC as one whose 增值税 inclusive expenditure on goods is either less than 2% of their 增值税 inclusive turnover in a prescribed accounting period, greater than 2% of the 增值税 inclusive turnover but less than £1000 per annum. If the prescribed accounting period is one year and if not one year then the figure is a relevant proportion of the £1000.
您将按发票的20％收取增值税（您不对免税业务收取或索回增值税），并按16.5％或HMRC确定的任何税率向HMRC支付增值税（//www.gov.uk/vat-flat-rate-scheme/how-much-you-pay）。您不退还所购买的增值税。
With this scheme, you don’t need to keep an eye on payments made and payments received. You STill need to show a 增值税 amount on each sales invoice, but you don’t need to record how much 增值税 you charge on every sale in your accounts. Nor do you need to record the 增值税 you pay on every purchase.
如果您在增值税注册的第一年注册统一费率计划，则可以享受统一费率百分比降低1％的优势。
还有其他优点：
- 无需遵循规则，因为您不再需要计算可以或不能收回的购买商品的增值税。
- 出错的机会更少，您对正确设置增值税的担心也更少。
- You always know what percentage of your takings you will have to pay to HM Revenue&Customs, the flat rate percentages take into account zero-rated and exempt sales. They also contain an allowance for the 增值税 you spend on your purchases.
在以下情况下，统一费率的增值税可能不适合您或您的企业：
- 您购买的商品大多是标准品，因为您通常无法收回所购商品的任何增值税。
- 您会根据标准增值税会计定期收到增值税还款。
- 您进行零税率或免税销售。
如果您需要任何帮助或建议，请致电01252 863700与我们经验丰富的团队成员之一联系，或发送电子邮件至[email protected]