小白房东，回国了把房子租出去。
发现中介withheld了20%的房租作为income tax
1 如果人已经不再回英国，还能claim personal allowance吗？
2 另外请问若产生额外的费用，一般是不是中介先付然后在税前租金里扣？（用的full management）
3 最后想问除了landlord insurance大家还会买什么保险吗？
谢谢
你应该 填一个 non-residence landlord 的表格， 这样租金就不会 deduct at source.
然后 每年做 annual tax return, personal allowance 还是有的。 中介费用，修理费用 还有 wear and tear 都是可以 deductible 的
你目前是 tax deducted at source, 那你 可以做 annual tax assessment , 多退少补
嗯 有问过会计，他说是可以填表，然后再做SA。但是他说像我的情况不在英国了也不是英国人不能享受PA，所以哪怕填了表，中介不扣，做SA的时候还是要把税补上去。
所以想来这里问问是不是大家都这样的
你问问你咨询的会计，他看过中英双边税务协议吗？如果看过那让他把相关条款给你看看。 
如果他没有看过，你找看过的会计咨询。
其实你不用想那么多，填sa以后让hmrc去做决定吧。
第二个问题，中介不可能为你垫钱干活。
一般中介会从前一两个月的租金里扣留一部分钱作为reserve，如果需要干什么活这个reserve有钱就从reserve里出，不够的话就让你转钱给中介，钱到再干活。如果是小活，维修公司会干完活再发invoice给中介，中介再出，如果活比较大维修公司要等一部分钱到账才开始干活。
我的会计师之前有引用过也回复了这段
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/538047/Digest_of_Double_Taxation_Treaties.pdf
Here is an email I sent to one of my clients, regarding the same matter: It’s a rather tricky subject but here is an attempt to simplify an explanation:
There is a statutory residence test, which consists of 4 main components:
- How much time you have spent in the UK in a tax year
- Automatic Overseas Test
- Automatic UK Tests
- Sufficient Ties Test
The first and simplest test is whether you had stayed in the UK, during the tax year, for at least 183 days. This of course, you didn’t.
Second, the automatic overseas test – you would be considered automatically a non-resident if you meet any one of the following:
- You were considered as a UK resident in one or more of the previous three tax years, but you spend fewer than 16 days in the UK in the current tax year
- You spend fewer than 46 days in the UK in the tax year AND you were non-UK resident in the preceding three tax years
- You work full time outside the UK and spend fewer than 91 days in the UK and you work fewer than 31 days in the UK for three hours or less in any given day.
You hit number 2, unfortunately.
The next is the automatic residence test – if you have a home in the UK and you spend 91 consecutive days there, including 30 inside the tax year, you would be considered resident and thus, entitled. Unfortunately, you did not meet this requirement.
Finally the sufficient ties test – this test looks at whether you have ties which would deem you a resident in the UK. Here are a list of those ties:
• Family members in the UK (for example a spouse or children)
• Accommodation, that is a place to stay which is available to you for a continuous period of 91 days (thus excluding hotels)
• 40 working days of 3+ hours per day or more in the UK
• More than 90 days spent in the UK in at least one of the previous two tax years
• You have spent more days in the UK than in any other country during the tax year
Now the number of days will determine the number of ties you will need to meet in order to qualify:
Days spent in the UK in the tax year under consideration UK ties needed to be considered a UK resident
16-45 At least four
46-90 At least three
91-120 At least two
Over 120 At least one
A detailed publication from HMRC can be found here:
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/547118/160803_RDR3_August2016_v2_0final_078500.pdf
It is certainly a shame and the UK is getting stricter and benefits are getting capped. Please also bear in mind though, that if you were UK resident, and you have income from abroad, you will have to pay tax to HMRC. You can argue, if you do have income in China, to better leave the personal allowance otherwise you would be in a far lot worse position, for sure.
Don’t get confused with the term double taxation
it is relief against certain types of income, if there is a difference between the UK and say China. E.g, as you can see in page 15 of the Digest_of_Double_Taxation_Treaties.pdf, link above, if one is higher than the other, you can have the DIFFERENCE as relief
or if the rate in China is higher than UK, then you pay the rate in UK and claim no relief