Net VAT to pay to HMRC or reclaim 即向英国税务及海关总署支付或索回的净增值税,将框3减去框4中的数字,所得的差额即是框5。 如果框3中的数字大于框4中的数字,则差额是您必须支付的税金。如果框3中的数字小于框4中的数字,则差额是可向税局索回的税额。税局会以向纳税人登记的银行账号转账或寄送支票的...
The VAT flat rate scheme is an alternative way for small businesses to work out how much VAT to pay to HMRC each quarter. With this scheme you pay a fixed rate of VAT to HMRC of your VAT inclusive turnover. The actual percentage you use depends on your type of business.Check herefor...
Box 5 The net VAT to pay to HMRC or to reclaim. The absolute value of box 3 – box 4. Box 6 The total value of sales and all other outputs, excluding any VAT. To calculate the amount in this box, combine the tax base amounts of tax transactions that are posted during t...
二. VAT Flat Rate Scheme 增值税统一费率计划 ￭you pay a fixed rateof VAT to HMRC ￭you keep the difference between what you charge your customers and pay to HMRC ￭you can’t reclaim the VAT on your purchases -except for certain capital assets over £2,000 ￭您向HMRC支付固定的...
（2）点击Money and Tax，进入到英国税务局网站(HMRC)然后点击VAT。（3）在列表中找到VAT Registration...
Before you submit a VAT return, you must retrieve VAT obligations from HMRC.Go to Tax > Inquiries and reports > Electronic messages > Electronic messages, and select the UK MTD VAT returns processing. On the Messages FastTab, select New. In the Run processing dialog box, in the Ac...
(Back to top) Record a VAT payment or refund It's important to record every time money goes in or out of your bank account so that your books balance at the end of each tax year. When you pay VAT to HMRC or receive a refund from them, you need ...
When I have done I am no longer able to reconcile my bank balance as the figure entered has now created a difference. This is effectively double counting as payment will be recorded is part of the transaction when the funds are paid to HMRC. Cheer Reply JanbonN QuickBooks Team ...
￭you pay a fixed rateof VAT to HMRC ￭you keep the difference between what you charge your customers and pay to HMRC ￭you can’t reclaim the VAT on your purchases -except for certain capital assets over £2,000 ￭您向HMRC支付固定的增值税 ￭您保留对您向客户收取的费用与HMRC之...
Ultimately, the aim is to reduce uncertainty for UK businesses by providing greater clarity and transparency of HMRC's compliance expectations, highlighting approaches that can lead to inaccuracies and the need to pay more tax, interest and penalties. They also offer HMRC's insights into the practi...