??????? ?????? ?? ???????? ??? ??????? ???? ????? ???? ?????? ?? ??????? ??????? ???? ?????? ?????? ??? ????? ????????? ????? ??????? ??????? ????????. ????? ?????? ??????? ????? ???????. ???? ????? ????????? ????? ??????? ?? ???? 20-30 ????? ???? ???? ??????? ????? ?? ???? 3-5 ???? ??? - ?? ??? ??? ????????? ??? ?????? ??? ????? ??? ??????? ??????? ?? ?? ?? ??? ??? ?????.
??? ???? ??? "???????" ?? ???? ???????. ???????? ?? ??????? ?? ????????? ?? ????? ?????? ??????? ???? ?? ???? ??? ?????? ?? ?????? ????? ?? ??? ??? ????. ?? ???? ????? ????? ?? ??????? ??????? ?? 2024-2025 ???? ?????? ?? ?????? ???????? ?????? ????????? ??? ???????? ??? ???? ?? ?? ??? ???. ???? ???? 2025 ?????? ??????? ?? ??????? ??????? ???? ???????? ????? ????? ???????? ??? ??????? ???? ????.
??? ??? ???? ????? ???? ?? ??????? ????????
????? ??????? ?? ??????? ??????? ??? ????? ?? ??? ???????? ???? ???? ?? ????? ???? ??? ????? ??? ???? ?? ?? ??????? ????? ????? ????? ????? ??? ??????? ?? ???? ????? ???? ?? ??????? ??????? ????? ???:
??? ???? ?? ???? ????? ?????????? ?????
??? ??? ?????? ????? ?????? (??? Shoplazza? WooCommerce? ???) ????? ??????? ?????????? ?? ??????? ???????:
-
??????? ????? ???? ???? ?????? 135 ?????? ?????????? ?? ???? ??? ???? ????? ???? ?? ??????? ??????? ?????? ????? ?????? ??????? ?? ???? ?????.
-
??? ??????? ????? ???? ???? ?????? ?? 135 ?????? ??????????? ?????? ???? ??? ??? ???????? ?????? ???? ???? ??????? ?? ????? ?????? ??????? ??????? ???????? ??? ????????.
?? ??? ??????? ?????? ???? ??????? ??????? ??? ????? ??????? ??????? ???????? ????????? ?????? ????.
??? ???? ??? ????? ????? ??????
??? ??? ??????? ????? ??? Amazon ?? eBay ?? TikTok Shop? ?? ????? ??? ???????????? ???? ???? ????????. ???? HMRC ?????? ??? ?????? ???? ???????? ???????? ??? ??? ??? ??????? ?????? ?? ????? ?????? ???????? ?????? ??????? ?? ????? ?????? ??????? ??? ??? ???? ???? ???? ??? ???? ???????.
| ???? ??????? | ??? ??????? | ???? ??????? | ??????? ????? ?????? ??????? | ?? ???? ???? ???? ???????? |
| ??????? ??????? (????) | ???? ???????? ????? ?? ????? ?????? ??????? (B2B) | ?? | ?????? (????? ???????) | ? ??? - ??? ??????? ?????? ????? ?????? ??????? |
| ???? ??????? ??????? | ???????? (B2C) ?? ??????? ???????? (B2B) | > ￡135 | ?????? (????? ???????) | ? ??? - ??? ??????? ?????? ?????? ??????? ???????? ?? ?????? |
| ??????? ??????? (????) | ???????? / ??????? ???????? ??? ??????? ?????? ?????? ??????? (B2C) | ?? | ????? (??? ???? ??????? ??????? ?????) | ? ?? - ?? ?? ??? ????? ??????? ?? ??????? ??????? |
| ???? ??????? ??????? | ?? | ≤ ￡135 | ????? ?????? ?? ????? ?????? ??????? | ? ?? ???? ??????? |
| ???? ??????? ??????? | ???? ???????? ????? ?? ????? ?????? ??????? (B2B) | ≤ ￡135 | ???? ??????? ?????? ??????? | ? ?? ???? ??????? |
???? ?????? ??????? ?? ??????? ???????
??? ??? ?????? ???????? ????? ??????? ??????? (??? Amazon FBA ?? 3PLs)? ???? ????? ?????? ????????? ??? ????? ?? ????????.
??? ???? ????? ?????
????? ??? ?????? ????? ?????????? ?? ??????? ???????? ??? ????? ??????????? ?? ??????? ?? ??????? ????????? ??? ????????? ????? ????? ?????? ??????? (????? 20%) ??? ???? ??? ?????? ??? ???? ?? ??????? ??????? ?????? ????? ?????? ???????.
???? ??? ???? ??????? ???? ?????
???? ?? ???? ??????? ??????? ???? ?????? ?????? ???????? ???????? ?? ????? ????? ????? ???????? (??? Stripe UK)? ?????? ??? ??????? ????????. ??? ???? ???? ????? ????? ???? ????? ?????? ??????? ?? ????? ??????? ??????? ???????? ????????.
??? ???? ???? ??????? ??????? ?????? ???????? ?????????
??????? ???????? ???????? ?????? ?? ???? ?????? ???? ????? ?? ??????? ??????? ??? ????? ?????: ????????? ????????? ?????????? ????????? ??????? ?????? ??????? ???????? ???? ???????? ????????. ??? ????? ??????? ???? ???? ???? ?? ?????? ?? ???? ??????? ??????????? ??? ??????? ???? ???? ???.
??????? ?????? ?????? ?? ?????? ???????? ??? ??????
???? ???????? ???????? ?????? ????? ?????? ???? ?? ??????? ??????? ???? ?? ?????? ??????? ????? ?????? ?? ??????? ??????? ?????? ?????? ?? ??? ????? ????? ??????? ?? ??? ???????. ???? ??????? ????????? ?? ???:
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?????? ????? ?? ??????? ??????? ???? ??? ????? ???? ???? ?? ?????? ?? ?????? ????.
-
??? ??? ??????? ??????? ?? ???? ??????? ?????? ?? ???? ???? ?? ??? ????? ?? ????? ????????? ???????? ???? ??????? ???????.
-
???? ?????? ???? ?? ??????? ??????? ???? ??? ???????? ??????? ??? ?? ???? ??????? ?? ????? ?????? ??????? (2024/25) ??????? 90,000 ???? ????????.
???? ?? ???? ?? ??????? ????? ??? ??? ??????? "?????" ??? HMRC? ??? ?????? ??????? ??????? ????? ?? ?????? ????????? - ??? ????? ?? ????? ???? ????? ????? ?????? ????? ?????.
????? ?? ???? ?????? ?? ??????? ?? ??????? ??????? ???? ???????? ??? 90,000 ???? ???????? ?? ????????? ???? ??????? ?? ????? ?????? ??????? ?????????? ????????. ???? ?????? ????? ?????? ???????:
-
?????? ???????: 20% (????? ??? ???? ????? ????????)
-
?????? ??????: 5% (??? ???? ??????? ????? ?????? ??????? ??????? ????????)
-
?????? ??????: 0% (??? ???? ??????? ?????? ?????? ???????? ?????? ???????)
???? "????? ?????" ??? ????? ?????? ?????? ??????? ?? ???? ??? ???? ?????? ?? ??? ???? ???????? ?? ??????. ????? ??????? ???????? ??????? ???????? ??? FBA ??????? ?????? ?????? ?????? ???????.
???????? ??? ????? ?????? ???????? ??? ??? ??????? ?????????? ????? ??? ????? ??????? ??? ???? ???????. ??? ??? ??? ??????? ???? ???? ????? ??? ????? ?????? ???? ???? ??????? ??????? ????? ??????? ??? ??????? ?? ???? ????? ??????? ??? ?? ??? ????? ??????? ???????? ??????????.
???????? ?? ????? ???????? 2023/24? ????? ???? ?????? ??? ????? ??????:
-
??????? ???? ??? ??? 50,000 ???? ????????: 19%
-
??????? ?????????? ??? 50,001 ???? ???????? ?250,000 ???? ? ???????: ???? ??????? ????? ?????
-
??????? ???? ???? ?? 250,000 ???? ????????: 25%
????? ??????? ??????? ???????? ???????? ??????? ?? ???? ?? 100 ????? ??? ???? ??????? ????? ???????? ??????? ?????? ??????? ???????? ????????.
?? ????????? ???????? ??????? ??????? ???????: https://www.gov.uk/corporation-tax-rates
?????? ???? ?????? ???????
???? ????? ??????? ??????? ????? ???? ???????? ???? ????????. ?? ???? ?? ??????? ???????? ????? ??? ?????? ?????? ?????? ??????? ?? ?????? ???? ??????? ????? ?? ???? ??? ????? ???????. ???? ???? ??????? ??????? ????? ??? ?????? ???????.
??????? ???????? ??? ??????? ??? ??? ???? ????? ??????:
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???? ????????? ?????? ?????? (??????? ???????? ??????? ??????? ??????????)? ?????? ?????? ????????? ?????? ??????.
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???? ???????? ????????? ??????? ??? ?????? ??? ??????? ?? ??????? ??????.
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????? ??????? ?????? ??? ???? ????? ??? ???? ?????? ??????.
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????? ??????? ??????? ?? ?????? ????? ????? ????? ??? ??? ????? ?? ?????? ??? ????? ??????.
??????? ???????? ???? ???? ????? ????? ??? ??? ?????? ???? ??????? ??????? ????? ???? ?? ?????? ???????? ??? ?????? ????? ???? ??????? ??????? ??????????? ????????.
???? ??????? ?????? ?????????/???????
???? ??????? ??????? ???? ??????? ????? ?? ????? ????? ????? ???? ??????? ?? ???? ??????? ??? ?????? ?? ???? 24 ????. ??? ??? ???? ??? Amazon UK/EU ?? eBay UK ?? TikTok Shop UK? ???? ?? ??????? ?????? ?? ???? ???? ???????? ?????? ?? ???? ???? ????? ????? ?? ?????? ?? ??????? ??????.
??????? ??????? ??????????? ???????? ???????? ????????? ???? ?? ????? ???? ???? ?????? ????? ?? ??????? ??????? (??? ???? ??????? ????? IP ?? ??????? ???????) ?? ??? ??????? ???????? ??? ??????? Stripe? ??????? ?? PayPal? ?????? ????? ???????? ??? ???? ??????? ????? ???? ???????.
?????? ????? ?????? ??????? ???????
?? ????? ????? ???? ?? ??????? ??????? ??? ??? ?????. ?? ???? ??? ??????? ?? ???? (??? ???? ?????? 1000 ???? ????????) ????? ???????? ??? ?????? ??? ?????? ?? ???? ?????. ??? ?? ??????? ???????? ????? ?? ??? ???????:
-
???? ????? ????? ???? ??????? ?????? ??? ???????? 34 ?????? ?????????? (62 ?????? ?????????? ???????)
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???? ????? ????????? ???????? ??????? ???????? ??????? - ?? ???? ????? ??????
-
????? ???????? ?????? ??????? ??????? ??? ?????? ??????? ?? ??????? ??????
?? ???? ??????? ?????? ??????? ：https://www.gov.uk/guidance/confirmation-statement-guidance
?? ??? ?????? ?????? ???? ???????? ?? ??????? ????????
??????? ???????? ??????? ???? ???????? ?? ??????? ???????? ????? ?? ???? ?????? ?????? ?? ?????? ?????? ???????? (????????). ????? ????? ????? ?????? ???? ?????? ?? ??????? ???????? ??? ??? ?????? ???? ???? ????? ??? ??????? ????????? ????????:
-
?? ???? ???? ??? ??? ????? (???? ???????? ?? 1000 ???? ???????? ?? ???? - ????? ?? 1 ???? ???????? ?? ????? ???? ?? ???? ??? ??? ???????? ??? ?????? ???????)
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????? ????? ????? ?????? (????? ????? ?? ??? ?? ?????)
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???? ???? ??????? ?????? ?????? ??? ???????? ???????? ?? ??????? ???????
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????? ??????? ?? ????? ?????? ??????? ??????? EORI? ??? ?????? ?????? ??? ?????? ???????? ???????
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???? ?????? ???????? ??? ???? ?????? ??????? ???????? ??????? ?????? ???????
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????? ????? ???? ??? ????? ???? (?? ???? ???? ??? ???????? ??? ?? ???? ??? ??????? ???? ?? 16 ?????)
??????? ????? ???????? ????? ??????? ??? ???? ??? ??????? ??????? ?? ??????? ????????? ??? ?????? ???????? ?? ?????? ??????.
???? ?????? ????? ??? ??????? ?????? ???? ?? ???????:
| ??? ?????? | ?????? ???? ???????? ?? ??????? ???????? | ???? |
| ?????? ?????? ???????? (????????) | ? ???? ??? | ?????? ?????? ??????. ????? ???? ???????? ??????? ????? ????? ???? - ????? ??????? ???????????. |
| ?????? ?????? | ? ??? ???? ?? | ?? ???? ???? ??????? ??????. ??????? ??? ??????. ??? ????? ??????? ???????? ??????? ??????. |
| ?????? ?????? ???????? (PLC) | ? ??? ???? ??? | ????? ??? ??? ????? ???? 50,000 ???? ???????? ?????? ?? ????????. ?????? ???? ??????? ??????? ?? ??????? ?? ???????. |
| ??????? ??? ????????? ???????? (LLP) | ?? ?? ????? ???? | ??????? ????? ??????? ??????? (??? ????? ???????? ?? ????? ????????)? ???? ?????? ??????. |
| ??????? ??????? (??? LLP + ????????) | ?? ????? | ???????? ???????? ????????? ??????? ???????. ????? ??????? ?????? ???? - ????? ??????? ?? ???????. |
?? ?? ????? ????? ?????? ???????? ?? ??????? ??????? ??? ?????
??????? ?????? ???? ????? ????? ???????? ???? ?? ????? ???? ????????? ?????????? ???????? ??????.
???? ??? ??????
??? ?? ???? ????? ?????? ?????????? ??? ???? ?? ????? ?????? ????. ??? ??? ??? ???? ?? ????? ????? ????? ????? ?? ????? ?????? ??? ???????.
????????? ??? ???? ???? ??????? ??????? ??????? ???? ???? ??? ???? ???? ???????? ??????? (???: ????? ???? ????? ????? ????)? ?? ??????? (???: ?????? ???????? ????????)? ?? ??? ???????? ?????????? (???: ????? ?????? ?????? ?????) ?? ?? ??? ???? ??? ???.
??????? ??????? ?????? ????????? ??? ?? ????? ????? ?? "Limited" ?? "????????". ?????? ?????? ??? ?????? ????????? ???????? ??? ?? ?????.
????? ??? ??????? ???? ????? ???????? ???? ???????? ???? Companies House ??? ???????? ?????? ?? ???? ??????? ?????? ?????? 2-3 ????? ?????.
?? Companies House ：https://find-and-update.company-information.service.gov.uk/company-name-availability
???????? ?????????? ???????? ??? ??????? ??????? (Psc)
??? ?? ???? ?????? ?? ??????? ??????? ???? ???? ??? ????? ?????? ???? ??? ?????? ?? ????? ????? ????? ???? ??? ???? ????? ?? ????? ?????? ?????? ?? ???. ????? ???????? ????????? ????????? ?? ???????? ??????? ?????????.
????? ????? ??? ??????? ?? ??????? ??? ??????? ??????? (PSC)- ????? ?????
-
??????? ???? ?? 25% ?? ??????
-
??????? ???? ?? 25% ?? ???? ???????
-
?????? ????? ?? ??? ???? ????? ???? ???????
-
?????? ???? ?? ????? ????? ?? ??? ???
???????? ?? 8 ????? 2025? ????? ?????? ?? ?????? ????????? ????? ????? ???????? ?? ???? 2025. ?? ??? ???????
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??? ??? ???????? ????? ?????? ????? ????? ?????? ?? ??????
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???? ???????? ???????? ??? ???? 12 ????? ????????
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??? ???????? ?? ???? ??? ??? ?????? ????? ??? ??????? ???? ????? ????? ?????
???? ???? ?????? ????? ?????? ?? ??? ???? ??????? ????????? ?? ??? ???????.
?? ??????? ????? ????? ????? ：https://www.gov.uk/guidance/people-with-significant-control-pscs
??? ????? ?????? (???? SIC)
??? ????? ???? ?? ??????? ???????? ??? ???? ????? ??? ???? ??? ????? ?? ???? ??????? ??????? ??????? (SIC) ???? ????? ??????? ???????. ?? ???? ??????? ??????? ?????? ????? ??? ???? ????? - ????? ??? ???? ??????.
???? ??????? ??? ????? ???? ??????? ??????? ?????? (SIC) ??????? ??????? ????? ???? ?????? ?? ????? ???????. ??? ???? ??????? ???? ??????? ????? ????? ???? SIC ?????? ??? ??? ????? ????? ???? ??????. ??? SIC ?????? ??? ??? ??? ?????? ??????? ????? ???? ????? ???? ???? ??? ????????? ???????? ?????????? ???????? ????????.
?? ????? ???? ??????? ??????? ?????? ?????? ：https://resources.companieshouse.gov.uk/sic/
??? ??????? ??????? ???????
??? ????? ?????? ?????? ???????? ??????? ????? ??????? ?????? ????? ?? ???
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??? ???????: ???? ?????? ????? ??? ???? ????????? ???????? ??? ????? ?????? ??????? ????? ????. ?????? ????? ??????? ?? ???? ????? ??? ??????? ???? ???.
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??? ???????: ???? ??????? ???????? ???? ???? ????? ????? ??????? ??? ?? ??? ?????? ????? ?????? ??????? ???????? ?????? ?????? ???????? ?????? ???????. ?????? ??????? ?????? ????????? ???? ?????? ??? ???????? ????? ????? ???? ??????? ?????? ????????? ?? ????? ??????? ?????? ??????? ???? ??? ??????? ?????? ????????? ?????? (????? ???????? ??????? ??????).
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???? ??? ?????: ??????? ??????? ?????? ????????? ???? ??? ?????? ?????? ??? ??? ??????? ????? ??????? ??????? ??????? ??? ???? ??????? ???????? ???.
????? ????? ?????? ?? ??????? ???????
??? ??? ?? ???? ??? ??????? ?? ??????? ??????? ?? ???? ????? ???? ???? ???????? ???? ?????? ????? ????????? ??????? ?? ??????? ????? ????? ???????? ?????????. ????? ????????? ???????? ?? ???:
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??? ?? ???? ??????? ?????? ???????? ??? ????? ?????? ??????.
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??? ?? ???? ??????? ??????? ?? ??? ??????? ???????? ???? ?? ???? ????? ?????? (??? ???? ??????? ??? ?? ????? ?????? ?? ????????? ??? ?? ???? ??????? ?? ???????? ?????).
????? ???? ???????? ???????? ?????? ??????? ?? ??????? ????? ???? ????????? ?????? ??????? ??? ????? ??????? ??????? ??? ???????? ??? ??????? ??????. ????? ???
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????? ?????? ????? ???????? ?? ??????? ???????
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?? ??????? ???? ???? ????? ?????? ??? ???? ???? ?????? ?????? ??????
??????? ????? ????? ?????? ????? ????????? ???????? ?? ???? ????? ????? ????? ???? ???? ????? ??????? ?? ?????? ?????? ?????? ?????????? ??????? ??????. ??? ??? ???????? ???????? ??? ??????? ???? ????? ?? ??????? ??????? ??????? ??? ???? ??????? ?????? ????? ?????? ?????.
??????? ??????? ??????????? ??? ??????? ?? ????? ???? ??????? ???? ???? ???? ?????. ????? ?? ???? ????? ?????? ????????? ?? ????? ?????? ?????? ??????? ??? ????? ?? ??? ???? ?? ?????? ?????:
-
??????? ?????????: ????? 30-50 ?????? ?????????? ?? ?????.
-
??????? ?????? ?? ????: 85-275 ?????? ?????????? ?? ?????? ??? ??????.
????? ?????? ?????????? ????? ?? ?????? ??? ?????? ????? ????? ?????? (???????? ??????????)? ??? ?? ????? ??? ??????? ????. ????? ?????? ?????? ?????? ??? ????? ????? ???????? ?? ?????? ??? ?????? ????? ?????.
????? ????? ?????? ?? ??????? ??????? ??????????? ????????
????? ????? ???? ????????? ?????????? ????????? ???? ????? ????? ????? ???? ???? ?????? ?? ??????? ??????? ??????. ??? ???? ?????? ??????? ????? ????????? ?????? ????? ????? 2025? ??? ??? ????? ??????? ??????????? ??? ?????? ???????? ????? ??????? ????????? ??????????? ?????? ???????
?? ????? ?????? ??????????：https://www.gov.uk/limited-company-formation/register-your-company
?? ???? ??????? ?????? ：https://www.gov.uk/set-up-limited-company
?? ??????? ?????? ：https://www.gov.uk/government/publications/overseas-companies-in-the-uk-registration-filing-and-disclosure-obligations/overseas-companies-registered-in-the-uk
?????? 1: ????? ??? ??????? ????? ??
?????? ?????? ?? ????? ??? ????? ?????. ????? ??? ????????? ?????? ???????? ???? ?????? ??????? ???????. ???? ??????? ????????:
-
??????? ??? ????????: ?????? ?????? ?????? ??????? ??? ????? ????? 50 ?????? ??????????. ????? ?? ??? ?????? ??????? ??? ???????? ?? ???? 24-48 ????? ??? ??? ???????? ?? ??? ?? 24 ????. ????? ???????? ????? ?? ??? ????? ????? ?? ????? ??????? ????????? ??? ??? ????? ??????? ??? ???? "?????". ?????? ????? ??? ????? ????? ?????? ????? ???? ?????? ??????? ???????? ??????? ????? ????? ?? ????? ??????.
-
??????? ???????: ????? ????? ????? IN01 ?? ???? ??????? ????? ???? ????? 71 ?????? ??????????. ???? ???????? ????? ?????? ?? ?????? ?? 8 ??? 10 ???? ???.
??????? ????? ????? ??????? ??????????? ??? ??????? ??? ??????? ??? ???????? ???? ????? ????? ?????.
?? OS IN01 ：https://www.gov.uk/government/publications/register-a-uk-establishment-of-an-overseas-company-os-in01
?? ????? ?????? ????? ??????? ：https://www.gov.uk/government/publications/companies-house-fees/companies-house-fees
?????? 2: ?????? ?? ???? ?????? ?????? ????? ????? (?????? ???????? ?? ??? 2025)
????? ?? ??? 2025? ??? ??? ???? ???????? ???????? ?????? ???????? ??? ??????? ??????? (PSC) ????? ?????? ?? ?????? ????? ????????. ???? ??????? ???????? ??????:
-
?????? ??????? ??? ????? ?????? ?????????? GOV.UK One Login: ?????? ???? GOV.UK One Login ?????? ??????? ???? ????? ??? ?????? ????? ?? ??? ???????. ?? ????? ??? ??????? ????? ????? ????? ?? ?????? ??? ????? ?? ??? ??????? ????? ?????.
-
?????? ?? ???? ???? ???? ???? ????? (ACSP): ????? ?? ???? ???? ???? ????? ????? ??????? ????????? (ACSP) ???????? ???????? ??? ???? ????? ????? ?? ????? ?? ???? ??????? ?????? ?? ????? ?????? ???. ?????? ????? ????? ??????? ????????? ?????? ?????? ???? ??????? (AML) ??? ?????? ??? ??? ??????? ??? 18 ???? 2025. ?????? ?????? ?????? ?????? ??? ????? GOV.UK ???????.
????? ?????? ??????? ???? ????? ??? ????. ????? ???? ????? ?? ???? ???? ??? ?? ???? ???? ???? ???? ??? ????? ??????? ?????? ?? ??? ????.
?? GOV.UK：https://www.gov.uk/
?????? 3: ?????? ????? ???????
??? ?????? ????? ????? ?? ??????? ???????? ?????? ????? ????????? ??????? ?????? ??????? ???????? ?????? ???????? ????????? ????????
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????? ????? ????? ?? ??? ??????? (????? ?? ???? ?????????? ????? ??? ?????? ???? ??????? ?????? ???????)
-
??????? ??? ????? ?????? IN01 (??? ?? ??? ?????? ?????? ???????? ??? ???????? ?????????? ???????? ??????)
-
???? ??? ?????? ?? ??????? ????????? ?????? (?????? ???????)
-
?????? ?????? ?????? ??????? ??????
-
????? ??????? ?????? ?????? ??????
-
??????? ?????????? ??? ?? ??? ????? ????????? ????????? ?????? ??????????
??????? ????: ??? ???? ?????? ?? ?? ???? ????????? ??????? ?? ??????? ?????????? ??????? ????? ??????. ??? ???? ??????? ??? ?? ???? ????? ??????? ??????? ?????? ?????? ???? ?????? ??????? ??????? ???????? ?????. ??? ??? ???? ????? ????? ??????? ?? ???????? ??????? ??? ????? ??????? ??????? ??????? ?????? ???????? ??????? (UBO) ??? ????. ?? ???? ?? ??? ?? ????? ??? ??????? ?? ?????? ??? ???? ??? ???? ??????? ?????? ???????.
???????? ??? ??????? ???????? ???????
??????? ?? ???? ???????. ????? ???????? ???????? ??? ??? ??????? ?????????? ????? ?????? ?? ???? ???????? ?? ????? ??????. ???? ??? ???? ????? ?????? ??? ???????? ??? ????? ??? ??????? ??????:
??????? ??????? (HMRC)
????? ???????? ?? ???????? ????? HMRC (??????? ?????? ????? ???????) ???????? ?????? ???? ???? ????? ??????? (UTR) ?????? ????? ???????. ??? ?? ?? ??? ?????? ?? ??? ?? ???? ???? ??????? ??? ???? ????? ????? ????? ???? ????? ????????.
-
?????? ??????? ???????: ?? ???? 12 ????? ??? ????? ?????? ????????? (??? ???? ??????? ?? 1 ????? ??? 31 ???? ?? ???? ????).
-
?????? ??????? ?????: ?? ???? 9 ???? ???? ???? ??? ?????? ?????? ?????????.
-
????? ??????? ???????: ?????? ????? HMRC ???????? ??? ????????(??????? ????????) ?????? ?????? ????? ??????? ??????? CT600 (??????? ??????? ???????).
?? ???? ??????? ??? ???????? ：https://www.gov.uk/log-in-register-hmrc-online-services
?? ??? ??????? ?? ????? ????? ??? ??????? ?? ????? ?????? ???????. ??? ??? ??? ??????? ??????? ??????? ?? ????? 90,000 ???? ???????? (???? ?????? ???? 2025)? ?? ??? ??? ?????? ??????? ???? ????? ?? ??????? ??????? ??? ???? ??? ???????? ????? ?????? ???????? ??? ??????? ???????? ?????? ?????? ?????? ??????? ??? HMRC ??????.
????????? ?? ??? 2025 ???????? ??? ??? ???? ??????? ??????? ?? ????? ?????? ??????? ???????? ?????? ??? ??????? ????? (MTD) ? ????? ????? ??????? ?????? ?????? ?? MTD ???????? ???????? ?????? ??????? ????? ?????? ??????? ??? ????????.
???? ???? ??????? ??????? ????? ?????? ??????? ??????? ????- ??????? ???? - ??? ??? ???????? ???????? ??? ??? ???? ?7 ???? ?? ?????? ?????. ??? ???? ??????? ??????? ????? ?? ????? ??? ?????? ??? ?????? ??????? ?????? ????????? ?? 7 ?????.
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