{"id":209,"date":"2022-12-20T11:58:13","date_gmt":"2022-12-20T11:58:13","guid":{"rendered":"https:\/\/greatbuttonhk.com\/?p=209"},"modified":"2024-12-21T21:50:45","modified_gmt":"2024-12-21T21:50:45","slug":"londonvamuseum-2-2-2-2-2-2","status":"publish","type":"post","link":"https:\/\/greatbuttonhk.com\/index.php\/2022\/12\/20\/londonvamuseum-2-2-2-2-2-2\/","title":{"rendered":"\u82f1\u570b\u7a05\u52d9\u61f6\u4eba\u5305\uff1a\u8cc7\u7522\u589e\u503c\u7a05 \u500b\u4eba\u7bc7\uff08\u4e0a\uff09"},"content":{"rendered":"\n<p>\u6211\u5011\u660e\u767d\u8b80\u8005\u5e0c\u671b\u672c\u5c08\u9801\u63d0\u4f9b\u66f4\u591a\u5be6\u7528\u82f1\u570b\u8cc7\u8a0a\uff0c\u6240\u4ee5\u7279\u610f\u88fd\u4f5c\u9019\u500b\u82f1\u570b\u7a05\u52d9\u61f6\u4eba\u5305\uff0c\u8b93\u5927\u5bb6\u80fd\u4e86\u89e3\u4e00\u4e0b\u6709\u95dc\u8cc7\u7522\u589e\u503c\u7a05\uff08Capital Gains Tax\uff09\u7684\u57fa\u672c\u4e8b\u9805\u3002\u9867\u540d\u601d\u7fa9\uff0c\u9019\u53ea\u662f\u500b\u61f6\u4eba\u5305\uff0c\u8b80\u8005\u6709\u8208\u8da3\u4e86\u89e3\u66f4\u591a\u7684\u8a71\u8acb\u524d\u5f80\u76f8\u95dc\u653f\u5e9c\u7db2\u9801\u3002\uff08\u61f6\u4eba\u5305\u4e2d\u6709\u5217\u660e\u54e6\uff01\uff09<\/p>\n\n\n\n<p>\u672c\u7bc7\u5167\u5bb9\u6d89\u53ca\u8655\u7f6e\u7269\u696d\u6642\u7684\u589e\u503c\u7a05\uff0c\u5305\u62ec\u79c1\u4eba\u4f4f\u5b85\u6e1b\u514d\u3001\u51fa\u79df\u6e1b\u514d\u53ca\u642c\u96e2\u6e1b\u514d\uff1b\u800c\u4e0b\u4e00\u7bc7\u5247\u6703\u8b1b\u89e3\u500b\u4eba\u8ca1\u7522\u53ca\u6295\u8cc7\u7522\u54c1\u7684\u589e\u503c\u7a05\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8cc7\u7522\u589e\u503c\u7a05 Capital Gains Tax<\/h2>\n\n\n\n<p>Capital Gains Tax\uff08\u8cc7\u7522\u589e\u503c\u7a05\uff09\u7c21\u7a31 CGT\uff0c\u662f\u5728\u51fa\u552e\uff08sell\uff09\u6216\u8655\u7f6e\uff08dispose of\uff09\u67d0\u8cc7\u7522\uff08asset\uff09\u6642\u6240\u7372\u5229\u7684\u5fb5\u7a05\u3002<\/p>\n\n\n\n<p>\u8655\u7f6e\u8cc7\u7522\uff08Disposing of an asset\uff09\u7684\u9014\u5f91\u5305\u62ec\uff1a \u552e\u8ce3\uff08sale\uff09 \u9001\u8d08\uff08gift\uff09\u6216\u8f49\u540d\u3001\u8f49\u8b93\uff08transfer\uff09\u4ed6\u4eba \u4ea4\u63db\u6210\u5176\u4ed6\u6771\u897f\uff08swap\uff09 \u70ba\u5176\u7372\u5f97\u8ce0\u511f\uff08compensation\uff09 \u4f8b\u5982\u8cc7\u7522\u906d\u4e1f\u5931\u6216\u6bc0\u58de\u6642\u7684\u4fdd\u96aa\u8ce0\u511f<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u672c\u5e74\u5ea6\uff082022\/2023\uff09\u7684\u514d\u7a05\u984d\u70ba <strong>\u00a312,300<\/strong>\uff1b \u4fe1\u6258\u57fa\u91d1\uff08trusts\uff09\u7684\u514d\u7a05\u984d<strong> \u00a36,150<\/strong><\/p>\n<\/blockquote>\n\n\n\n<div class=\"wp-block-vk-blocks-button vk_button vk_button-color-custom vk_button-align-left\"><a href=\"gov.uk\/capital-gains-tax\" class=\"vk_button_link btn has-text-color is-style-outline has-vk-color-primary-color btn-sm\" role=\"button\" aria-pressed=\"true\" target=\"_blank\" rel=\"noopener\"><div class=\"vk_button_link_caption\"><span class=\"vk_button_link_txt\">\u6309\u6b64\u4e86\u89e3\u8a73\u7d30\u5b98\u65b9\u8cc7\u6599<\/span><\/div><\/a><\/div>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4ec0\u9ebc\u985e\u578b\u8cc7\u7522\u88ab\u8655\u7f6e\u9808\u5fb5\u6536 CGT\uff1f<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u4f4f\u5b85\u7269\u696d <\/li>\n\n\n\n<li>\u50f9\u503c \u00a36000 \u6216\u4ee5\u4e0a\u7684\u500b\u4eba\u8ca1\u7522<\/li>\n\n\n\n<li>\u80a1\u7968<\/li>\n\n\n\n<li>\u5546\u696d\u8cc7\u7522 <\/li>\n<\/ol>\n\n\n\n<p>* \u9019\u4e9b\u88ab\u7a31\u70ba\u53ef\u5fb5\u7a05\u8cc7\u7522\uff08chargeable assets\uff09\u3002 <\/p>\n\n\n\n<p>* \u6bcf\u4e00\u9805\u90fd\u5305\u62ec\u4e00\u4e9b\u6e1b\u7a05\u6216\u514d\u7a05\u7684\u689d\u4ef6\uff0c\u7a0d\u5f8c\u6703\u8b1b\u89e3\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4ec0\u9ebc\u985e\u578b\u8cc7\u7522\u88ab\u8655\u7f6e\u4e0d\u9808\u5fb5\u6536 CGT\uff1f<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>ISA\u3001PEP\u3001SIP\uff08\u514d\u7a05\u7684\u5132\u84c4\u3001\u6295\u8cc7\u3001\u990a\u8001\u91d1\u6236\u53e3\uff09 <\/li>\n\n\n\n<li>\u82f1\u570b\u653f\u5e9c\u570b\u50b5\uff08gilts\uff09\u548c\u9ad8\u7d1a\u50b5\u5238\uff08Premium Bonds\uff09 <\/li>\n\n\n\n<li>\u535a\u5f69\u3001\u5f69\u7968\u6216\u5f69\u6c60\u734e\u91d1<\/li>\n<\/ol>\n\n\n\n<div class=\"wp-block-vk-blocks-button vk_button vk_button-color-custom vk_button-align-left\"><a href=\"gov.uk\/capital-gains-tax\/what-you-pay-it-on\" class=\"vk_button_link btn has-text-color is-style-outline has-vk-color-primary-color btn-sm\" role=\"button\" aria-pressed=\"true\" target=\"_blank\" rel=\"noopener\"><div class=\"vk_button_link_caption\"><span class=\"vk_button_link_txt\">\u6309\u6b64\u4e86\u89e3\u8a73\u7d30\u5b98\u65b9\u8cc7\u6599<\/span><\/div><\/a><\/div>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">\u4f4f\u5b85\u7269\u696d<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u79c1\u4eba\u4f4f\u5b85\u6e1b\u514d\uff08Private Residence Relief\uff09\uff1a\u5168\u5e74\u81ea\u4f4f\u3001\u6c92\u6709\u51fa\u79df\u3001\u975e\u5546\u696d\u7528\u3001\u5c11\u65bc 5000 \u5e73\u65b9\u7c73\u548c\u4e0d\u662f\u70ba\u7092\u8ce3\u800c\u8cb7\u5165\u7684\u4e3b\u8981\u7269\u696d\uff08main home\uff09\u514d\u4ea4 CGT \u9808\u7e73\u7a05\u7684\u7269\u696d\u5305\u62ec\uff1a<\/li>\n\n\n\n<li>\u79df\u8cc3\u7269\u696d\uff08buy-to-let\uff09\u3001\u71df\u696d\u5834\u6240\uff08business premises\uff09\u3001\u571f\u5730\uff08land\uff09\u3001\u7e7c\u627f\u7269\u696d\uff08inherited property\uff09 <\/li>\n\n\n\n<li>\u5fc5\u9808\u5728\u653e\u51fa\u82f1\u570b\u7269\u696d\u5f8c 60 \u5929\u5167\u5831\u7a05\u53ca\u7e73\u4ea4 CGT <\/li>\n\n\n\n<li>\u4ee5\u4e0b\u60c5\u6cc1\u7121\u9808\u7e73\u4ea4 CGT\uff1a\u9001\u79ae\u7d66\u4e08\u592b\u3001\u59bb\u5b50\u3001\u6c11\u4e8b\u4f34\u4fb6\uff08civil partner\uff09<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-vk-blocks-button vk_button vk_button-color-custom vk_button-align-left\"><a href=\"gov.uk\/tax-sell-property\" class=\"vk_button_link btn has-text-color is-style-outline has-vk-color-primary-color btn-sm\" role=\"button\" aria-pressed=\"true\" target=\"_blank\" rel=\"noopener\"><div class=\"vk_button_link_caption\"><span class=\"vk_button_link_txt\">\u6309\u6b64\u4e86\u89e3\u8a73\u7d30\u5b98\u65b9\u8cc7\u6599<\/span><\/div><\/a><\/div>\n\n\n\n<p><\/p>\n<\/div><\/div>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">\u51fa\u79df\u7684\u4e3b\u8981\u7269\u696d\u6e1b\u514d\uff08Letting Relief\uff09<\/h2>\n\n\n\n<p>\u8655\u7f6e\u51fa\u79df\u7684\u4e3b\u8981\u7269\u696d\uff08main home\uff09\u6642\u9808\u7e73\u4ea4 CGT\uff0c\u9664\u975e\u4f60\u51fa\u79df\u7d66\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8207\u4f60\u5171\u7528\u540c\u4e00\u751f\u6d3b\u7a7a\u9593\u7684\u623f\u5ba2\uff08lodger\uff09\u6216 <\/li>\n\n\n\n<li>\u652f\u4ed8\u623f\u79df\u6216\u5bb6\u5c45\u8cbb\u7528\u7684\u7236\u6bcd\u6216\u5152\u5973<\/li>\n<\/ul>\n\n\n\n<p>\u4ee5\u4e0b\u6db5\u84cb\u7684\u6642\u671f\u53ef\u7372<strong>\u79c1\u4eba\u4f4f\u5b85\u6e1b\u514d\uff08Private Residence Relief\uff09<\/strong>\uff0c\u9019\u5169\u6bb5\u6642\u671f\u514d\u7a05\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4f60\u81ea\u4f4f\u7684\u6bcf\u4e00\u5e74<\/li>\n\n\n\n<li>\u4f60\u6301\u6709\u7269\u696d\u7684\u6700\u5f8c 9 \u500b\u6708\uff08\u5c31\u7b97\u975e\u81ea\u4f4f\uff09<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-vk-blocks-button vk_button vk_button-color-custom vk_button-align-left\"><a href=\"gov.uk\/tax-sell-home\/let-out-part-of-home\" class=\"vk_button_link btn has-text-color is-style-outline has-vk-color-primary-color btn-sm\" role=\"button\" aria-pressed=\"true\" target=\"_blank\" rel=\"noopener\"><div class=\"vk_button_link_caption\"><span class=\"vk_button_link_txt\">\u6309\u6b64\u4e86\u89e3\u8a73\u7d30\u5b98\u65b9\u8cc7\u6599<\/span><\/div><\/a><\/div>\n\n\n\n<p><\/p>\n<\/div><\/div>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<h3 class=\"wp-block-heading\"><strong>\u4f8b\u5b50<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4f60\u6301\u6709 15 \u5e74\u7684\u7269\u696d\u8ce3\u51fa\u6642\u5347\u503c \u00a3120,000<\/li>\n\n\n\n<li>\u9996 7.5 \u5e74\u81ea\u4f4f\uff0c\u5176\u5f8c 7.5 \u5e74\u79df\u51fa\u6574\u500b\u7269\u696d <\/li>\n\n\n\n<li>\u7372\u79c1\u4eba\u4f4f\u5b85\u6e1b\u514d\u7684\u5e74\u671f\u70ba 8.25 \u5e74 (7.5 \u5e74\uff0b 9 \u500b\u6708)\u662f\u7e3d\u6301\u6709\u671f\u7684 55%<\/li>\n\n\n\n<li>\u4f60\u7121\u9808\u70ba\u5347\u503c\u984d\u7684 55% \u8ab2\u7a05 \n<ul class=\"wp-block-list\">\n<li>\u5373\u662f 120000 x 0.55 = \u00a366,000 \u514d\u7a05<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u6240\u4ee5\u79c1\u4eba\u4f4f\u5b85\u6e1b\u514d\u672a\u6db5\u84cb\u7684\u5269\u9918 45%\uff08\u00a354,000\uff09\u662f\u4f60\u7684\u61c9\u8ab2\u7a05\u5347\u503c\u984d\uff08chargeable gain\uff09<\/li>\n<\/ul>\n\n\n\n<p>\u672c\u6587\u7bc7\u5e45\u6709\u9650\uff0c\u5982\u679c\u4f60\u81ea\u4f4f\u4f46\u79df\u51fa\u623f\u9593\u4e88\u6709\u79c1\u4eba\u7a7a\u9593\u7684\u79df\u5ba2\uff08tenant\uff09 \u8acb\u53c3\u95b1\u4ee5\u4e0b\u5b98\u7db2\u8a73\u60c5\uff1a<\/p>\n\n\n\n<div class=\"wp-block-vk-blocks-button vk_button vk_button-color-custom vk_button-align-left\"><a href=\" gov.uk\/tax-sell-home\/let-out-part-of-home\" class=\"vk_button_link btn has-text-color is-style-outline has-vk-color-primary-color btn-sm\" role=\"button\" aria-pressed=\"true\" target=\"_blank\" rel=\"noopener\"><div class=\"vk_button_link_caption\"><span class=\"vk_button_link_txt\">\u6309\u6b64\u4e86\u89e3\u8a73\u7d30\u5b98\u65b9\u8cc7\u6599<\/span><\/div><\/a><\/div>\n<\/blockquote>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p><\/p>\n<\/div><\/div>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\"><strong>\u642c\u96e2\u4e3b\u8981\u7269\u696d\u6e1b\u514d\uff08Away from your home\uff09<\/strong><\/h2>\n\n\n\n<p>\u4ee5\u4e0b\u6db5\u84cb\u6642\u671f\u53ef\u7372\u79c1\u4eba\u4f4f\u5b85\u6e1b\u514d\uff08Private Residence Relief\uff09\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4f60\u81ea\u4f4f\u7684\u6bcf\u4e00\u5e74<\/li>\n\n\n\n<li>\u4f60\u6301\u6709\u7269\u696d\u7684\u6700\u5f8c 9 \u500b\u6708\uff08\u5c31\u7b97\u662f\u7a7a\u7f6e\uff09<\/li>\n<\/ul>\n\n\n\n<p>\u5982\u7b26\u5408\u4ee5\u4e0b\u5169\u9805\u689d\u4ef6\uff0c<strong>\u6301\u6709\u7269\u696d\u4f46\u4e26\u672a\u5c45\u4f4f\u7684\u9996\u5169\u5e74<\/strong>\u514d\u4ed8 CGT\uff1a<strong><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u7269\u696d\u6b63\u88ab\u5efa\u7bc9\u3001\u7ffb\u65b0\u6216\u4f60\u7121\u6cd5\u51fa\u552e\u820a\u5c45<\/li>\n\n\n\n<li>\u4f60\u5728\u6301\u6709\u6b64\u7269\u696d\u9996\u5169\u5e74\u5167\u5c07\u5176\u8996\u70ba\u552f\u4e00\u6216\u4e3b\u8981\u5c45\u6240<\/li>\n<\/ol>\n\n\n\n<p>\u5982\u679c\u4f60\u66fe\u642c\u96e2\u4f60\u7684\u4e3b\u8981\u5c45\u6240\uff0c\u4f60\u4e5f\u53ef\u4ee5\u7372\u5f97\u6e1b\u514d\uff0c\u7d30\u7bc0\u5982\u4e0b\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5728\u56e0\u4e00\u822c\u539f\u56e0\u642c\u96e2\u7684\u60c5\u6cc1\u4e0b\uff0c\u4f60\u6700\u591a\u53ef\u7372\u4e09\u5e74\u514d\u7a05\u642c\u96e2\u671f<\/li>\n\n\n\n<li>\u5982\u679c\u4f60\u56e0\u5de5\u4f5c\u9700\u96e2\u5bb6\u5728\u82f1\u570b\u5225\u8655\u5c45\u4f4f\uff0c\u514d\u7a05\u642c\u96e2\u671f\u53ef\u9577\u9054 4 \u5e74 \u5982\u679c\u4f60\u9808\u5728\u82f1\u570b\u4ee5\u5916\u5de5\u4f5c\uff0c\u514d\u7a05\u642c\u96e2\u671f\u5247\u7121\u9650<\/li>\n\n\n\n<li>\u9664\u975e\u5de5\u4f5c\u95dc\u4fc2\uff0c\u5426\u5247\u4f60\u5728\u96e2\u958b\u5c45\u6240\u4e4b\u524d\u548c\u4e4b\u5f8c\u5fc5\u9808\u4f4f\u5728\u6b64\u7269\u696d\u3002<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-vk-blocks-button vk_button vk_button-color-custom vk_button-align-left\"><a href=\"gov.uk\/tax-sell-home\/absence-from-home\" class=\"vk_button_link btn has-text-color is-style-outline has-vk-color-primary-color btn-sm\" role=\"button\" aria-pressed=\"true\" target=\"_blank\" rel=\"noopener\"><div class=\"vk_button_link_caption\"><span class=\"vk_button_link_txt\">\u6309\u6b64\u4e86\u89e3\u8a73\u7d30\u5b98\u65b9\u8cc7\u6599<\/span><\/div><\/a><\/div>\n\n\n\n<p><\/p>\n<\/div><\/div>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">CGT <strong>\u7a05\u7387<\/strong><\/h2>\n\n\n\n<p><strong>\u82e5\u679c\uff1a<\/strong>\u5e74\u5ea6\u61c9\u8ab2\u7a05\u5165\u606f\u5be6\u984d \uff08taxable income\uff09+ <strong>\u53ef\u8ab2\u7a05\u5347\u503c\u984d<\/strong> <strong>\uff08chargeable gain\uff09<\/strong>\u2264 \u5165\u606f\u7a05 Basic rate \u9580\u6abb<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u7269\u696d\u8cc7\u7522<\/strong><\/td><td>18%<\/td><\/tr><tr><td><strong>\u5176\u4ed6\u8cc7\u7522<\/strong><\/td><td>10%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u82e5\u679c\uff1a<\/strong>\u5e74\u5ea6\u61c9\u8ab2\u7a05\u5165\u606f\u5be6\u984d \uff08taxable income\uff09+ <strong>\u53ef\u8ab2\u7a05\u5347\u503c\u984d<\/strong> <strong>\uff08chargeable gain\uff09<\/strong>\u2264 \u5165\u606f\u7a05 Basic rate \u9580\u6abb<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u7269\u696d\u8cc7\u7522<\/strong><\/td><td>28%<\/td><\/tr><tr><td><strong>\u5176\u4ed6\u8cc7\u7522<\/strong><\/td><td>20%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-vk-blocks-button vk_button vk_button-color-custom vk_button-align-left\"><a href=\"gov.uk\/tax-sell-home\/let-out-part-of-home\" class=\"vk_button_link btn has-text-color is-style-outline has-vk-color-primary-color btn-sm\" role=\"button\" aria-pressed=\"true\" target=\"_blank\" rel=\"noopener\"><div class=\"vk_button_link_caption\"><span class=\"vk_button_link_txt\">\u6309\u6b64\u4e86\u89e3\u8a73\u7d30\u5b98\u65b9\u8cc7\u6599<\/span><\/div><\/a><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p><\/p>\n<\/div><\/div>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">\u6700\u5f8c\u88dc\u5145<\/h2>\n\n\n\n<p>\u5982\u679c\u4f60\u8ce3\u51fa\u7684\u8cc7\u7522\u8cb6\u503c\uff0c\u4f60\u53ef\u5411\u7a05\u5c40\u5831\u544a\uff0c\u90a3\u9ebc\u5c31\u7b97\u672a\u4f86 \u4f60\u7684\u61c9\u8ab2\u7a05\u5347\u503c\u984d\u9ad8\u65bc\u514d\u7a05\u984d\u6642\uff0c\u4f60\u53ef\u6263\u9664\u4ee5\u5f80\u7a05\u5e74 \u672a\u4f7f\u7528\u7684\u8667\u640d\uff08losses\uff09\u91d1\u984d\u3002<\/p>\n\n\n\n<div class=\"wp-block-vk-blocks-button vk_button vk_button-color-custom vk_button-align-left\"><a href=\"gov.uk\/capital-gains-tax\/losses\" class=\"vk_button_link btn has-text-color is-style-outline has-vk-color-primary-color btn-sm\" role=\"button\" aria-pressed=\"true\" target=\"_blank\" rel=\"noopener\"><div class=\"vk_button_link_caption\"><span class=\"vk_button_link_txt\">\u6309\u6b64\u4e86\u89e3\u8a73\u7d30\u5b98\u65b9\u8cc7\u6599<\/span><\/div><\/a><\/div>\n\n\n\n<p>\u5728\u975e\u8cb7\u8ce3\u7684\u8f49\u8b93\u4e2d\uff0c \u653e\u51fa\u50f9\u4ee5\u5e02\u5834\u50f9\u503c\uff08market value\uff09 \u70ba\u6e96\u3002 <\/p>\n\n\n\n<div class=\"wp-block-vk-blocks-button vk_button vk_button-color-custom vk_button-align-left\"><a href=\"gov.uk\/capital-gains-tax\/market-value\" class=\"vk_button_link btn has-text-color is-style-outline has-vk-color-primary-color btn-sm\" role=\"button\" aria-pressed=\"true\" target=\"_blank\" rel=\"noopener\"><div class=\"vk_button_link_caption\"><span class=\"vk_button_link_txt\">\u6309\u6b64\u4e86\u89e3\u8a73\u7d30\u5b98\u65b9\u8cc7\u6599<\/span><\/div><\/a><\/div>\n\n\n\n<p> \u82f1\u570b\u5c45\u6c11\uff08UK resident\uff09\u7684\u5168\u7403\u8cc7\u7522\u5747\u88ab\u5fb5\u7a05\uff0c\u9664\u975e\u7a05\u5c40 \u5df2\u5141\u8a31\u4f60\u7684\u975e\u82f1\u570b\u5b9a\u5c45\uff08non-UK domicile\uff09\u7533\u8acb\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0a\u8cc7\u6599\u53ea\u70ba\u7c21\u6613\u5316\u7684\u7a05\u52d9\u8cc7\u8a0a\u5305\u3002\u5982\u9808\u8981\u66f4\u6df1\u5165\u8cc7\u6599\uff0c \u6211\u5011\u5efa\u8b70\u5c0b\u6c42\u5c08\u696d\u7a05\u52d9\u9867\u554f\u610f\u898b\uff0c\u4ee5\u9054\u81f4\u6700\u7701\u7a05\u6548\u679c\u3002<\/p>\n<\/div><\/div>\n\n\n\nngg_shortcode_0_placeholder\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udc49 \u4e86\u89e3\u66f4\u591a\u76f8\u95dc\u65b0\u805e\uff1a<\/h2>\n<\/div><\/div>\n\n\n<ul class=\"wp-block-latest-posts__list wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/greatbuttonhk.com\/index.php\/2026\/03\/28\/best-places-to-see-cherry-blossom-in-the-uk-in-2026\/\">\u82f1\u570b 8 \u5927\u8cde\u6afb\u597d\u53bb\u8655 2026 \u5e74\u8cc7\u8a0a\u66f4\u65b0\uff01<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/greatbuttonhk.com\/index.php\/2026\/02\/27\/peaky-blinders\/\">\u89e3\u69cb\u82f1\u570b\u6d41\u884c\u6587\u5316\u7cfb\u5217\uff1aPeaky Blinders \u300a\u6d74\u8840\u9ed1\u5e6b\u300b &#8211; \u4e00\u90e8\u4ee5\u771f\u5be6\u9ed1\u5e6b\u70ba\u9748\u611f\u7684\u5287\u96c6<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/greatbuttonhk.com\/index.php\/2026\/02\/07\/bridgerton-uk-filming-locations\/\">Bridgerton \u82f1\u570b\u62cd\u651d\u5730\u9ede\u5be6\u5730\u6307\u5357<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/greatbuttonhk.com\/index.php\/2025\/12\/19\/christmas-lights-and-winter-illuminations\/\">7 \u500b\u6700\u5177\u8056\u8a95\u6c23\u6c1b\u7684\u82f1\u570b\u838a\u5712\uff01<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/greatbuttonhk.com\/index.php\/2025\/11\/26\/autumn-budget-2025\/\">2025 \u5e74\u5ea6\u79cb\u5b63\u8ca1\u653f\u9810\u7b97\u6848\uff1a\u5167\u5bb9\u64ae\u8981\uff01<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>\u6211\u5011\u660e\u767d\u8b80\u8005\u5e0c\u671b\u672c\u5c08\u9801\u63d0\u4f9b\u66f4\u591a\u5be6\u7528\u82f1\u570b\u8cc7\u8a0a\uff0c\u6240\u4ee5\u7279\u610f\u88fd\u4f5c\u9019\u500b\u82f1\u570b\u7a05\u52d9\u61f6\u4eba\u5305\uff0c\u8b93\u5927\u5bb6\u80fd\u4e86\u89e3\u4e00\u4e0b\u6709\u95dc\u8cc7\u7522\u589e\u503c\u7a05\uff08Capital Gains Tax\uff09\u7684\u57fa\u672c\u4e8b\u9805\u3002\u9867\u540d\u601d\u7fa9\uff0c\u9019\u53ea\u662f\u500b\u61f6\u4eba\u5305\uff0c\u8b80\u8005\u6709\u8208\u8da3\u4e86\u89e3\u66f4\u591a\u7684\u8a71\u8acb\u524d\u5f80\u76f8\u95dc\u653f\u5e9c\u7db2\u9801\u3002\uff08\u61f6\u4eba\u5305\u4e2d\u6709\u5217\u660e\u54e6\uff01\uff09 \u672c\u7bc7\u5167\u5bb9\u6d89\u53ca\u8655\u7f6e\u7269\u696d\u6642\u7684\u589e\u503c\u7a05\uff0c\u5305\u62ec\u79c1\u4eba\u4f4f\u5b85\u6e1b\u514d\u3001\u51fa\u79df\u6e1b\u514d\u53ca\u642c\u96e2\u6e1b\u514d\uff1b\u800c\u4e0b\u4e00\u7bc7\u5247\u6703\u8b1b\u89e3\u500b\u4eba\u8ca1\u7522\u53ca\u6295\u8cc7\u7522\u54c1\u7684\u589e\u503c\u7a05\u3002 \u8cc7\u7522\u589e\u503c\u7a05 Capital Gains Tax Capital Gains Tax\uff08\u8cc7\u7522\u589e\u503c\u7a05\uff09\u7c21\u7a31 CGT\uff0c\u662f\u5728\u51fa\u552e\uff08sell\uff09\u6216\u8655\u7f6e\uff08dispose of\uff09\u67d0\u8cc7\u7522\uff08asset\uff09\u6642\u6240\u7372\u5229\u7684\u5fb5\u7a05\u3002 \u8655\u7f6e\u8cc7\u7522\uff08Disposing of an asset\uff09\u7684\u9014\u5f91\u5305\u62ec\uff1a \u552e\u8ce3\uff08sale\uff09 \u9001\u8d08\uff08gift\uff09\u6216\u8f49\u540d\u3001\u8f49\u8b93\uff08transfer\uff09\u4ed6\u4eba \u4ea4\u63db\u6210\u5176\u4ed6\u6771\u897f\uff08swap\uff09 \u70ba\u5176\u7372\u5f97\u8ce0\u511f\uff08compensation\uff09 \u4f8b\u5982\u8cc7\u7522\u906d\u4e1f\u5931\u6216\u6bc0\u58de\u6642\u7684\u4fdd\u96aa\u8ce0\u511f \u672c\u5e74\u5ea6\uff082022\/2023\uff09\u7684\u514d\u7a05\u984d\u70ba \u00a312,300\uff1b \u4fe1\u6258\u57fa\u91d1\uff08trusts\uff09\u7684\u514d\u7a05\u984d \u00a36,150 \u6309\u6b64\u4e86\u89e3\u8a73\u7d30\u5b98\u65b9\u8cc7\u6599 \u4ec0\u9ebc\u985e\u578b\u8cc7\u7522\u88ab\u8655\u7f6e\u9808\u5fb5\u6536 CGT\uff1f \u4f4f\u5b85\u7269\u696d \u50f9\u503c \u00a36000 \u6216\u4ee5\u4e0a\u7684\u500b\u4eba\u8ca1\u7522 \u80a1\u7968 \u5546\u696d\u8cc7\u7522 * \u9019\u4e9b\u88ab\u7a31\u70ba\u53ef\u5fb5\u7a05\u8cc7\u7522\uff08chargeable assets\uff09\u3002 * \u6bcf\u4e00\u9805\u90fd\u5305\u62ec\u4e00\u4e9b\u6e1b\u7a05\u6216\u514d\u7a05\u7684\u689d\u4ef6\uff0c\u7a0d\u5f8c\u6703\u8b1b\u89e3\u3002 \u4ec0\u9ebc\u985e\u578b\u8cc7\u7522\u88ab\u8655\u7f6e\u4e0d\u9808\u5fb5\u6536 CGT\uff1f ISA\u3001PEP\u3001SIP\uff08\u514d\u7a05\u7684\u5132\u84c4\u3001\u6295\u8cc7\u3001\u990a\u8001\u91d1\u6236\u53e3\uff09 \u82f1\u570b\u653f\u5e9c\u570b\u50b5\uff08gilts\uff09\u548c\u9ad8\u7d1a\u50b5\u5238\uff08Premium Bonds\uff09 \u535a\u5f69\u3001\u5f69\u7968\u6216\u5f69\u6c60\u734e\u91d1 \u6309\u6b64\u4e86\u89e3\u8a73\u7d30\u5b98\u65b9\u8cc7\u6599 \u4f4f\u5b85\u7269\u696d \u79c1\u4eba\u4f4f\u5b85\u6e1b\u514d\uff08Private Residence Relief\uff09\uff1a\u5168\u5e74\u81ea\u4f4f\u3001\u6c92\u6709\u51fa\u79df\u3001\u975e\u5546\u696d\u7528\u3001\u5c11\u65bc 5000 \u5e73\u65b9\u7c73\u548c\u4e0d\u662f\u70ba\u7092\u8ce3\u800c\u8cb7\u5165\u7684\u4e3b\u8981\u7269\u696d\uff08main home\uff09\u514d\u4ea4 CGT &hellip;<\/p>\n","protected":false},"author":1,"featured_media":3976,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sb_is_suggestion_mode":false,"_sb_show_suggestion_boards":false,"_sb_show_comment_boards":false,"_sb_suggestion_history":"","_sb_update_block_changes":"","ngg_post_thumbnail":105,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-209","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-infopacks"],"_links":{"self":[{"href":"https:\/\/greatbuttonhk.com\/index.php\/wp-json\/wp\/v2\/posts\/209","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/greatbuttonhk.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/greatbuttonhk.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/greatbuttonhk.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/greatbuttonhk.com\/index.php\/wp-json\/wp\/v2\/comments?post=209"}],"version-history":[{"count":13,"href":"https:\/\/greatbuttonhk.com\/index.php\/wp-json\/wp\/v2\/posts\/209\/revisions"}],"predecessor-version":[{"id":1330,"href":"https:\/\/greatbuttonhk.com\/index.php\/wp-json\/wp\/v2\/posts\/209\/revisions\/1330"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/greatbuttonhk.com\/index.php\/wp-json\/wp\/v2\/media\/3976"}],"wp:attachment":[{"href":"https:\/\/greatbuttonhk.com\/index.php\/wp-json\/wp\/v2\/media?parent=209"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/greatbuttonhk.com\/index.php\/wp-json\/wp\/v2\/categories?post=209"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/greatbuttonhk.com\/index.php\/wp-json\/wp\/v2\/tags?post=209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}