英國/BNO 護照持有人需要繳納全球稅嗎？

(Please scroll down for English) 當我(蕃薯媽媽) 接近辭去上一份工作時，「全球稅收」問題是我的同事問我關於移民的第一個問題。由於我不看中文報紙，所以感到很困惑，就向爸爸詢問此事。好像現在大家都在說如果你持有UK/BNO護照，就需要繳全球稅。

這聽起來像是一堆誤解。第一個需要學習的有用術語是「非居民」“non-domicile”。每當我在回答上述問題時提到這個詞時，聽眾每次都一臉茫然。

讓我們來解決問題#1：如果您居住在香港並持有英國/BNO 護照，則必須繳納英國稅（全球稅）

對於美國護照持有者來說確是如此，儘管您的收入必須超過一定金額，他們才會開始向您徵稅。這就是我放棄美國護照的原因（不是因為我太富有而被徵稅了！），因為總的來說似乎沒有任何額外的好處：

1. 這個稅項阻止我擁有任何財產。

2. 很明顯，我們不會在美國定居。在過去，保持開放作為一種選擇可能會很好，但現在我有英國的醫療執照，爸爸和我的其他家人都住在英國，所以如果我們決定選擇一個國家，那就有沒有必要為了額外的選擇而擔心稅收，無論如何，這都需要付出更多的努力（透過USMLE 獲得美國執照等）。我們偶爾會夢想去夏威夷生活，但由於我們甚至沒有去過那裡，我想說這只是一個夢想，僅此而已！

因此，沒有什麼可以阻止您保留英國/BNO 護照！

問題#2：英國居住與稅收

一般來說，全球稅收的概念確實適用於英國居民：如果您在香港擁有房產，並且居住在英國，則仍然需要繳納英國稅。然而，移民有一個最初的優勢，這就是非戶籍non-domicile的用武之地（以下摘錄自 BBC 的解釋）…

什麼是非本地居民？

「非本地居民」是指出於稅務目的，其永久居所或住所位於英國境外的英國居民。

它指的是一個人的納稅身份，與國籍、公民身份或居民身份無關——儘管它可能受到這些因素的影響。

非 本地居民 僅需為其在英國賺取的收入繳納英國稅。他們不必為在世界其他地方賺到的錢向英國政府納稅（除非他們將錢存入英國銀行帳戶）。

對於富有的個人來說，如果他們選擇低稅率國家作為住所，這將提供大量且完全合法的儲蓄機會。

_________________________________________________________________________________

我的解讀：

由於許多人在香港持有資產（儘管他們可能不認為自己「富有」），因此這適用於相當多的人。

「以低稅率國家為住所」（對我們香港人來說，那個國家就是香港）

我之所以知道這件事，是因為英國首相夫人因無戶籍而少繳稅款而上新聞。

_________________________________________________________________________________

最後，關於英國的話題，這是我在薩福克的一些照片，當時我懷著大蕃薯，也就是生產前一天。

它出現在電影《昨天》中，由我最喜歡的女演員之一莉莉詹姆斯主演（如果你看過《灰姑娘》或《唐頓莊園》，你就會認出她）

更多關於該地區的資訊請點擊這裡here。

我們在酒吧吃了一頓豐盛的午餐，乘船很短的時間就到了對面，然後在海邊散步了很長一段路。

也許我會在下一篇文章中寫一些關於在英國分娩的文章！順便說一句，我知道這是第一篇關於搬到英國的文章。如果您有任何問題想要解答或想探討某個主題，請在部落格或 Facebook 上發表評論或給我們的 Facebook 帳戶留言！

Do UK/BNO passport holders need to pay global tax?

As I got closer to quitting my last job, the issue of “global tax” was the 1^st question my colleagues asked me regarding immigrating.  As I don’t read Chinese language newspapers, I was quite puzzled and asked Baba about this.  It seems that currently everyone is saying that if you hold a UK/BNO passport, you will be required to pay global tax.

This sounds like a jumble of misconceptions.  The 1^st useful term to learn is “non-domicile”.  When I mentioned this term in response to the above question, I got a blank look every time.

Let ‘s deal with misconception #1:  You must pay UK tax if you live in HK & hold a UK/BNO passport (global tax)

This is true for US passport holders, although you must earn above a certain amount before they will start taxing you.  This is the reason I gave up my US passport (not because I was so rich that I was taxed!) because overall there didn’t seem to be any added benefit:

1.        It was preventing me from owning any property.

2.       It became clear that we weren’t going to settle in the US.  In the past, it might have been nice to keep it open as an option, but now I have a UK medical license, both Baba and the rest of my family lived in the UK, so if we’ve decided on a country, there’s no point worrying about taxes for the sake of an extra option which would require a lot more effort anyway (taking the USMLE to get a US license etc).  We dream about living in Hawaii occasionally, but since we’ve not even been there, I would say this is just a dream and nothing more!

So, there’s nothing to stop you from hanging on to your UK/BNO passport!

Issue #2:  UK residence and tax

As a rule, the concept of global tax does apply to UK residents:  If you own a property in HK, you are still liable for UK tax if you live in the UK.   However, there is an initial advantage for immigrants, which is where non-domicile comes in (excerpts from the BBC explanation)…

What is a non-dom?

"Non-dom" describes a UK resident whose permanent home - or domicile - for tax purposes is outside the UK.

It refers to a person's tax status, and has nothing to do with their nationality, citizenship or resident status - although it can be affected by these factors.

A non-dom only pays UK tax on the money they earn in the UK. They do not have to pay tax to the UK government on money made elsewhere in the world (unless they pay that money into a UK bank account).

For wealthy individuals, this presents the opportunity for significant - and entirely legal - savings, if they choose a lower-tax country as their domicile.

My interpretation:

With many people holding assets in Hong Kong (although they may not consider themselves “wealthy”), this would therefore apply to quite a few people.

“a lower-tax country as their domicile” (for those of us from HK, that country is HK)

I only knew about this because the UK prime minister’s wife was in the news for paying less taxes due to her non-domicile status.

Another excerpt:

How are the non-dom rules changing?

As part of the March 2024 Budget, Mr Hunt said the non-dom tax regime will be phased out.

From April 2025, people who move to the UK will not have to pay tax on money they earn overseas for the first four years.

After that period, if they continue to live in the UK, they will pay the same tax as everyone else.

Those people who currently have nom-dom status will be allowed a two-year transition period, during which they will be encouraged to bring their foreign wealth into the UK system.

My interpretation:

If you are thinking about moving, it means you don’t have to sell off all your assets before you move for fear of tax.  Especially with the bad economy now, leading to low stock and housing prices.  You have a 4-year grace period to deal with your assets while you figure out whether you want to permanently stay (and after 4 years or less, you’re in a pretty good position to know whether the life is for you or not and you won’t have lost any assets to the high UK tax rate)

So if it’s global tax rates that’s the only reason holding you back, give it a go and see how you feel!

Finally, on the topic of UK, here are some pictures of me in Suffolk when I was pregnant with R, the day before giving birth.

It was featured in the film “Yesterday”, starring one of my fave actresses Lily James (you will recognize her if you watched Cinderella or Downton abbey)

More on the area here.

We had a wonderful lunch at the pub, took a very short boat ride across and had a very long walk by the sea.

Perhaps I will write about giving birth in the UK for my next post!  By the way, I am aware that this is the 1^st post which is about moving to UK.  If there are any questions you would like answered or a topic explored, leave a comment on the blog or facebook or message our facebook account!