所得税のためのMaking Tax Digital
HMRCの制度で、基準額を超える賃貸人と個人事業主が、デジタル記録を保存し、互換性のあるソフトウェアを使って四半期ごとに報告するものです。
要するに: Making Tax Digital for Income Taxは、合計の総収入が基準額を超える賃貸人と個人事業主に、デジタル記録の保存とHMRCへの四半期ごとの報告を義務付けます。2026年4月6日に開始され、所得が£50,000を超える人が対象です。2027年4月からは£30,000を超える人、2028年4月からは£20,000を超える人にも拡大されます。
イングランド。 2026年10月5日に法律と照合して確認済み. 情報であり、法的助言ではありません。
英語版を読む · 機械翻訳
実際の内容は次のとおりです。
- 基準額：以前の課税年度の総家賃収入と自営業収入（利益ではない）に基づきます。
- デジタル記録：収入と経費を、HMRCと連携するソフトウェアで保存します。
- 四半期報告：提出期限は7 August、7 November、7 February、7 Mayです。
- 最終申告：課税年度終了後、31 Januaryまでに行い、従来の申告書に代わります。
共同所有者は、自分の持分に応じた家賃収入を計上します。一部の人は免除対象であるか、免除を申請できます。例えば、デジタルツールの利用が合理的に困難な場合です。
これは一般的な情報です。ご自身への適用については、会計士に確認できます。
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