I-invoyisi yokuqala yase-UK ayivamile ukuhluleka ngenxa yentela. Iyahluleka ngoba okuthile kwangaphambi kwesikhathi ochungechungeni - ihhovisi elibhalisiwe elingakwazi ukwamukela iposi le-HMRC, i-PSC efakwe ngendlela engafanele, isicelo sasebhange esinamathele ebufakazini bekheli - livimba buthule inkampani ukuthi isebenze. Kumsunguli waphesheya kwezilwandle, uhlelo lwaseBrithani lubukeka lunobungane ngokukhohlisa: ukufakwa kungenziwa ku-inthanethi ngaphansi kosuku. Umsebenzi onzima uhlala ngesonto elilandelayo.
Lesi siqeshana sihamba ngezinqumo ezibalulekile, ngokulandelana ezivame ukufika.
Ukukhetha ibhizinisi: Ltd noma i-LLP
Kwabaningi abasunguli baphesheya kwezilwandle, ukukhetha okungokoqobo kuphakathi kwenkampani ezimele elinganiselwe ngamasheya (Ltd) kanye ne-limited liability partnership (LLP). Azishintsheki.
I-UK Ltd iyona ezenzakalelayo yamabhizinisi okuhweba, i-SaaS, ama-ejensi, i-e-commerce nanoma yini ongase ngelinye ilanga ukhulisele kuyo imali. Inabanikazi bamasheya, abaqondisi, imali yamasheya futhi ikhokha intela yenhlangano. Yisakhiwo abatshalizimali abasilindele futhi amabhange aqonda ngokushesha.
I-LLP iwubambiswano olunesikweletu esilinganiselwe - esetshenziswa kakhulu izinkampani zezinkonzo ezichwepheshile (umthetho, ukubalwa kwezimali, i-consultancy) lapho amalungu efuna ukuba sobala kwentela. Inzuzo ingena iye kumalungu, akhokhiswa intela ngawodwana. Kumuntu ongeyena umsunguli ongenawo umkhondo wentela wase-UK, i-LLP ingadala ukungqubuzana kokubika okuningi kunalokho ekugcinayo, futhi ayilingani kahle uma uhlela ukukhipha amasheya, izinketho zesibonelelo noma ukuthatha utshalomali lwangaphandle.
Uma ungenaso isiqiniseko, qala nge-Ltd. UK Ltd ehlanganiswayo ibuyiselwa emuva ibe izakhiwo zeqembu eziyinkimbinkimbi kamuva; i-LLP inzima ukuyikhulula ngokuhlanzekile.
I-Companies House izifakela yona
Ukufakwa ngeCompanies House kulula ngokwenqubo kodwa kuminyene kakhulu. Ifomu licela:
- Igama lenkampani — hlola ukungqubuzana kwezimpawu zokuhweba ngaphambi, hhayi ngemva kwalokho. Amagama asikisela umsebenzi olawulwayo (ibhange, umshwalense, amagumbi) aqala ukugunyazwa okwengeziwe.
- Ikheli lehhovisi elibhalisiwe — kumelwe libe sendaweni ethile yokusebenzela (i-England & Wales, Scotland noma Northern Ireland). Kumelwe kube ikheli lapho iposi elisemthethweni lingatholwa futhi lamukelwe khona. Ikheli lokuhlala phesheya ngeke lisebenze; isevisi yebhokisi lemeyili engabambi okuthunyelwe okusemthethweni iyingozi.
- Abaqondisi — okungenani umuntu oyedwa wemvelo, oneminyaka engu-16 noma ngaphezulu. Asikho isidingo sokuhlala e-UK kubaqondisi, kodwa ibhodi elingahlali ngokugcwele lenza ukubhange kube nzima.
- Abanikazi bamasheya kanye ne-share capital — abasunguli abaningi baqala ngenani elincane lamasheya avamile angu-£1. Amakilasi okwabelana ngobunjiniyela ngokweqile ngosuku lokuqala adala izinkinga emzuliswaneni wokuqala wokuthola imali.
- Irejista ye-PSC — Irejista Yabantu Abanokulawula Okubalulekile, okuxoxwe ngayo ngezansi.
- Amakhodi e-SIC — amakhodi omsebenzi owakhethayo alolongela ukuthi amabhange kanye ne-HMRC bakuhlukanisa kanjani ngokwezigaba. Khetha ngokunembile; izinqumo ezingacacile ifulege ingozi.
Isitifiketi sokwesekwa ngokuvamile sifika phakathi kwamahora angu-24. Yileyo ngxenye elula.
Irejista ye-PSC, iqondwa kahle
Irejista ye-PSC iwuhlelo lwase-UK oluzuzisayo lokudalula ubunikazi. Yonke inkampani kufanele ikhombe futhi ifake imininingwane yanoma yimuphi umuntu, ngokuqondile noma ngokungaqondile:
- iphethe amasheya angaphezu kwama-25%,
- uphethe ngaphezu kwama-25% wamalungelo okuvota,
- unelungelo lokuqoka noma lokususa iningi labaqondisi, noma
- kungenjalo usebenzisa ithonya elikhulu noma ukulawula.
Kubasunguli baphesheya kwezilwandle, amaphethini amabili adala izinkinga eziphindaphindiwe. Esokuqala siphethe amasheya ngenkampani yangaphandle ngaphandle kokulandela umkhondo kuze kufike kumuntu ongokwemvelo - irejista ye-PSC ibuza ukuthi ubani ekugcineni olawula inkampani, hhayi nje ukuthi ubani ovela kurejista yamasheya. Okwesibili amalungiselelo abaqokiwe angadalulwanga; lokhu akugcini nje ngokungahambisani nokuthobela imithetho kodwa kwenza ukungena ebhange ngokuhamba kwesikhathi kucishe kungenzeki, ngoba amabhange asebenzisa irejista ye-PSC ngokuhlola ubunikazi bawo obuzuzisayo futhi aqaphele igebe ngokushesha.
Gcina irejista ye-PSC inembile, igcine ingeyakamuva, futhi ugcine ubufakazi obusekelayo (amaphasipoti, ubufakazi bekheli, imidwebo yochungechunge lobunikazi) kufolda ongayinikeza ibhange nge-imeyili eyodwa.
Ihhovisi elibhalisiwe, ikheli lesevisi kanye nenkinga yeposi
Ihhovisi elibhalisiwe lase-UK liyikheli elisemthethweni, hhayi nje elokuposa. I-HMRC, i-Companies House kanye nanoma iyiphi inhlangano esebenza ezinkantolo izoyibhalela. Uma okuthunyelwe kugejiwe, imiphumela isukela ezijezisweni ezizenzakalelayo kuya ezinqumweni ezizenzakalelayo ezifakwe ngokumelene nenkampani ngaphandle kolwazi lwayo.
Amaphuzu amathathu asebenzayo:- Ihhovisi elibhalisiwe kanye nekheli lesevisi lomqondisi kungafana noma kuhluke. Abasunguli abaningi baphesheya kwezilwandle basebenzisa ikheli lensizakalo yabo bobabili, ukuze bagcine amakheli ezindawo zokuhlala engekho kurejista yomphakathi.
- Abanye abahlinzeki behhovisi ababonakalayo abadluliseli okuthunyelwe okusemthethweni ngesikhathi esisebenzisekayo. Buza ngokuqondile ukuthi i-HMRC nemibhalo yasenkantolo iphathwa kanjani, hhayi nje i-imeyili evamile.
- Uma ushintsha ihhovisi elibhalisiwe, fayela ushintsho ngokushesha. Ikheli elidala liyimbangela eyodwa evame kakhulu yezinkampani ezidilikayo kubantu abasunguli baphesheya kwezilwandle.
I-VAT, ukubhanga nokufika ku-invoyisi yokuqala
Imibuzo emibili yokusebenza inquma ukuthi inkampani ingahweba ngempela yini.
Ukubhaliswa kwe-VAT yase-UK. Inkampani yase-UK kufanele ibhalisele i-VAT uma inzuzo yayo ekhokhiswa intela yeqa umkhawulo wamanje we-HMRC, kodwa abasunguli abaningi babhalisa ngokuzithandela ngaphambi kwesikhathi - mhlawumbe ngenxa yokuthi amakhasimende abo angamabhizinisi ase-UK alindele i-invoyisi ye-VAT, noma ngenxa yokuthi bafuna ukubuyisela i-VAT ezindlekweni zase-UK. Ukubhalisa ngokuzithandela kuqondile kodwa kukubophezela ekugcwaliseni njalo ngekota ngaphansi kwe-Making Tax Digital. Uma amakhasimende akho ephesheya kwezilwandle futhi nezindleko zakho zincane, ukulinda uze usondele embundwini ngokuvamile kuyisinqumo esizolile.
Ukubhanga. Yilapho abasunguli baphesheya kwezilwandle belahlekelwa khona isikhathi esiningi. Amabhange ase-UK ahlala e-UK ngokuvamile afuna okungenani umqondisi oyedwa oyisakhamuzi sase-UK, isizathu esicacile sebhizinisi kanye nobufakazi obuqinisekisayo bekheli lawo wonke ama-PSC. Ezinye izindlela ze-Fintech (I-Wise, Revolut Business, Airwallex nezinye) abasunguli abangahlali endaweni kalula futhi zanele kuma-invoyisi, ukwamukela izinkokhelo kanye nokukhokha abahlinzeki. Abasunguli abaningi bavula i-akhawunti ye-fintech kuqala ukuze baqale ukuhweba, bese bengeza i-akhawunti yasebhange yendabuko uma imisebenzi yase-UK iqinisekisa lokho.
Ukulandelana okungokoqobo kusukela ekufakweni kuya ku-invoyisi yokuqala, kucatshangwa ukuthi amadokhumenti ahlanzekile, cishe: ukufakwa osukwini olulodwa kuya kwezimbili, ukufakwa kwehhovisi elibhalisiwe kanye ne-PSC ngesonto elifanayo, i-akhawunti yasebhange ye-fintech evikini elilodwa kuya kwamathathu, ukubhaliswa kwe-VAT (uma kudingeka) emasontweni amabili kuya kwayisishiyagalombili, i-invoyisi yokuqala ethobelayo ekhishwe ngemva nje kokuba i-akhawunti yasebhange ibukhoma.
FAQ
Ingabe ngidinga umqondisi ongumhlali wase-UK ukuze ngimhlanganise? Cha. I-Companies House ayidingi ukuba ngumhlali wase-UK kubaqondisi. Kodwa-ke, ibhodi elingahlali ngokugcwele lenza ukuvula i-akhawunti yasebhange yase-UK yomgwaqo omkhulu kube nzima kakhulu, futhi abanye abacubunguli bokukhokha basebenza ngokukhuthala okuthuthukisiwe.
Ngingakwazi yini ukusebenzisa ikheli le-accountant yami njengehhovisi elibhalisiwe? Ngokuvamile yebo, uma benikeza leyo sevisi futhi bevumile ukuphatha okuthunyelwe okusemthethweni ngokushesha. Qinisekisa ngokubhala ukuthi i-HMRC kanye nezincwadi zenkantolo zizothunyelwa ngalo lolo suku ezamukelwe ngalo, hhayi amaqoqwana masonto onke.
Ingabe kufanele ngibhalisele i-VAT ngokushesha lapho ngihlanganiswa? Kuphela uma amakhasimende akho elindele ama-invoyisi e-VAT noma une-VAT yase-UK ebalulekile ongayifuna futhi. Uma kungenjalo, qapha inzuzo uma uqhathaniswa nomkhawulo we-HMRC futhi ubhalise uma usondela kuyo — ukubhalisa ngokuzithandela ngaphambi kwesikhathi kukubophezela ekugcwaliseni okuqhubekayo Kokwenza Idijithali Yentela.
Isevisi ye-Enterprise Landing kaSerene Jade iphatha ukuhlanganiswa kwe-UK, ihhovisi elibhalisiwe, ukufakwa kwe-PSC, ukubhaliswa kwe-VAT nezingeniso zasebhange zabasunguli baphesheya kwezilwandle njengokugeleza komsebenzi okukodwa. Imininingwane kokuthi /services.