{"id":21955,"date":"2026-11-12T10:11:05","date_gmt":"2026-11-12T10:11:05","guid":{"rendered":"https:\/\/www.benhams.com.hk\/zh-hk\/news\/?p=21955"},"modified":"2026-11-12T10:11:05","modified_gmt":"2026-11-12T10:11:05","slug":"self-assessment-deadline-2027-checklist-for-hong-kong-landlords","status":"publish","type":"post","link":"https:\/\/www.benhams.com.hk\/zh-hk\/news\/landlords\/self-assessment-deadline-2027-checklist-for-hong-kong-landlords\/","title":{"rendered":"\u82f1\u570b\u5831\u7a05 (Self Assessment) \u622a\u6b62\u65e5\u671f 2027 \u5e74 1 \u6708 31 \u65e5 &#8211; \u9999\u6e2f\u696d\u4e3b\u5fc5\u5099\u6e05\u55ae"},"content":{"rendered":"<p>\u5982\u679c\u60a8\u8eab\u8655\u9999\u6e2f\uff0c\u4e26\u4ee5\u500b\u4eba\u540d\u7fa9\u6301\u6709\u502b\u6566\u7269\u696d\uff0c2027 \u5e74 1 \u6708 31 \u65e5\u5c07\u662f\u60a8\u65e5\u66c6\u4e0a\u4e00\u500b\u975e\u5e38\u91cd\u8981\u7684\u65e5\u5b50\u3002<\/p>\n<p>\u9019\u662f\u7db2\u4e0a\u905e\u4ea4 2025\/26 \u8ab2\u7a05\u5e74\u5ea6\u82f1\u570b\u500b\u4eba\u5831\u7a05\u8868 (Self Assessment tax return) \u4ee5\u53ca\u7e73\u4ea4\u61c9\u7e73\u7a05\u6b3e\u7684\u6700\u5f8c\u9650\u671f\u3002\u5982\u679c\u60a8\u9700\u8981\u7e73\u7d0d\u9810\u7e73\u7a05\u6b3e (Payment on account)\uff0c\u9019\u4e00\u5929\u4ea6\u662f 2026\/27 \u5e74\u5ea6\u9996\u671f\u9810\u7e73\u7a05\u6b3e\u7684\u5230\u671f\u65e5\u3002<\/p>\n<p>\u5982\u679c\u60a8\u5f9e\u9999\u6e2f\u8655\u7406\u5831\u7a05\uff0c\u904e\u7a0b\u4e2d\u6703\u6709\u5e7e\u500b\u984d\u5916\u6b65\u9a5f\u3002\u672c\u6e05\u55ae\u6db5\u84cb\u4e86\u60a8\u9700\u8981\u6e96\u5099\u7684\u6587\u4ef6\u3001\u5982\u4f55\u5f9e\u6d77\u5916\u5831\u7a05\u53ca\u4ea4\u7a05\uff0c\u4ee5\u53ca\u932f\u904e\u622a\u6b62\u65e5\u671f\u7684\u5f8c\u679c\u3002<\/p>\n<h2>\u95dc\u9375\u65e5\u671f\u4e00\u89bd<\/h2>\n<ul class=\"icon-listing dot-icon mb10\">\n<li><strong>2026 \u5e74 10 \u6708 5 \u65e5\uff1a<\/strong>\u521d\u6b21\u767b\u8a18\u5831\u7a05 (Self Assessment) \u622a\u6b62\u65e5\u671f\uff08\u9069\u7528\u65bc\u9996\u6b21\u5831\u7a05\u4eba\u58eb\uff09<\/li>\n<li><strong>2026 \u5e74 10 \u6708 31 \u65e5\uff1a<\/strong>\u63d0\u4ea4\u5be6\u9ad4\uff08\u7d19\u672c\uff09\u5831\u7a05\u8868\u622a\u6b62\u65e5\u671f<\/li>\n<li><strong>2027 \u5e74 1 \u6708 31 \u65e5\uff1a<\/strong>\u7db2\u4e0a\u63d0\u4ea4 2025\/26 \u5831\u7a05\u8868\u3001\u7e73\u4ea4\u7d50\u9918\u7a05\u6b3e\u53ca 2026\/27 \u9996\u671f\u9810\u7e73\u7a05\u6b3e\uff08\u5982\u9069\u7528\uff09\u622a\u6b62\u65e5\u671f<\/li>\n<li><strong>2027 \u5e74 7 \u6708 31 \u65e5\uff1a<\/strong>2026\/27 \u7b2c\u4e8c\u671f\u9810\u7e73\u7a05\u6b3e\uff08\u5982\u9069\u7528\uff09\u622a\u6b62\u65e5\u671f<\/li>\n<\/ul>\n<p>\u9996\u5169\u500b\u65e5\u671f\u7d93\u5df2\u904e\u53bb\u3002\u5982\u679c\u60a8\u4ecd\u672a\u63d0\u4ea4 2025\/26 \u5e74\u5ea6\u7684\u5831\u7a05\u8868\uff0c\u73fe\u5728\u6700\u5be6\u969b\u9700\u8981\u8d95\u4e0a\u7684\u622a\u6b62\u65e5\u671f\u5c31\u662f 2027 \u5e74 1 \u6708 31 \u65e5\u3002<\/p>\n<h2>\u60a8\u9700\u8981\u5831\u7a05\u55ce\uff1f <\/h2>\n<p>\u5373\u4f7f\u60a8\u5b9a\u5c45\u9999\u6e2f\uff0c\u4f46\u53ea\u8981\u60a8\u6709\u4f86\u81ea\u82f1\u570b\u7269\u696d\u7684\u79df\u91d1\u6536\u5165\uff0c\u79fb\u5c45\u6d77\u5916\u4e26\u4e0d\u6703\u514d\u9664\u60a8\u7684\u82f1\u570b\u7a05\u52d9\u8cac\u4efb\u3002\u82f1\u570b\u79df\u91d1\u6536\u5165\u5728\u82f1\u570b\u4ecd\u9808\u8ab2\u7a05\uff0c\u60a8\u53ef\u80fd\u9700\u8981\u900f\u904e Self Assessment \u7533\u5831\u3002<\/p>\n<p>\u60a8\u4ea6\u53ef\u80fd\u53d7\u300c\u975e\u5c45\u82f1\u696d\u4e3b\u8a08\u5283\u300d(Non-Resident Landlord (NRL) Scheme) \u898f\u7ba1\u3002\u5982\u679c\u60a8\u7684\u4e3b\u8981\u5c45\u6240\u4f4d\u65bc\u82f1\u570b\u5883\u5916\uff0c\u9664\u975e\u82f1\u570b\u7a05\u52d9\u6d77\u95dc\u7e3d\u7f72 (HMRC) \u5df2\u6279\u51c6\u60a8\u53ef\u514d\u6263\u7a05\u6536\u53d6\u79df\u91d1\uff0c\u5426\u5247\u60a8\u7684\u79df\u52d9\u4ee3\u7406\u901a\u5e38\u6703\u5f9e\u60a8\u7684\u79df\u91d1\u6536\u5165\u4e2d\u6263\u9664\u57fa\u672c\u7a05\u7387\u7684\u7a05\u6b3e\uff0c\u4e26\u4ee3\u7e73\u4e88 HMRC\u3002<\/p>\n<p>\u4f46\u9019\u4e0d\u4ee3\u8868\u60a8\u7684\u7a05\u52d9\u5df2\u7d93\u8655\u7406\u5b8c\u7562\u3002\u5728 NRL \u8a08\u5283\u4e0b\u6263\u9664\u7684\u7a05\u6b3e\uff0c\u53ef\u4ee5\u5728\u60a8\u63d0\u4ea4 Self Assessment \u5831\u7a05\u8868\u6642\u7528\u4f5c\u62b5\u92b7\u60a8\u7684\u6574\u9ad4\u82f1\u570b\u7a05\u52d9\u8ca0\u64d4\u3002\u7531\u65bc NRL \u7684\u8a08\u7b97\u65b9\u6cd5\u8207 Self Assessment \u7684\u8a08\u7b97\u6e96\u5247\u4e0d\u540c\uff0c\u5df2\u6263\u9664\u7684\u91d1\u984d\u53ef\u80fd\u8207\u60a8\u6700\u7d42\u7684\u61c9\u7e73\u7a05\u6b3e\u6709\u6240\u51fa\u5165\u3002<\/p>\n<h2>\u5831\u7a05\u6587\u4ef6\u6e96\u5099\u6e05\u55ae <\/h2>\n<p>\u5728\u958b\u59cb\u586b\u5beb\u5831\u7a05\u8868\u524d\uff0c\u8acb\u6e96\u5099\u597d\u4ee5\u4e0b\u6587\u4ef6\u53ca\u8cc7\u6599\uff1a<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.benhams.com.hk\/zh-hk\/news\/wp-content\/uploads\/2026\/11\/document-checklist.webp\" alt=\"\u6587\u4ef6\u6e05\u55ae\" width=\"1200\" height=\"675\" class=\"alignnone size-full wp-image-21956\" srcset=\"https:\/\/www.benhams.com.hk\/zh-hk\/news\/wp-content\/uploads\/2026\/11\/document-checklist.webp 1200w, https:\/\/www.benhams.com.hk\/zh-hk\/news\/wp-content\/uploads\/2026\/11\/document-checklist-300x169.webp 300w, https:\/\/www.benhams.com.hk\/zh-hk\/news\/wp-content\/uploads\/2026\/11\/document-checklist-1024x576.webp 1024w, https:\/\/www.benhams.com.hk\/zh-hk\/news\/wp-content\/uploads\/2026\/11\/document-checklist-768x432.webp 768w\" sizes=\"auto, (max-width: 767px) 89vw, (max-width: 1000px) 54vw, (max-width: 1071px) 543px, 580px\" \/><\/p>\n<ul class=\"icon-listing dot-icon mb10\">\n<li>\u60a8\u7684\u552f\u4e00\u7d0d\u7a05\u4eba\u53c3\u8003\u7de8\u865f (UTR) \u53ca Government Gateway \u767b\u5165\u8cc7\u6599\uff08\u6ce8\u610f\uff1a\u90e8\u5206\u975e\u82f1\u570b\u5c45\u6c11\u53ef\u80fd\u7121\u6cd5\u958b\u8a2d\u6b64\u5e33\u6236\uff09<\/li>\n<li>\u7531\u79df\u52d9\u4ee3\u7406\u63d0\u4f9b\u7684\u79df\u91d1\u7d50\u55ae (Rent statements)<\/li>\n<li>\u60a8\u7684 NRL6 \u6191\u8b49\uff08\u5982\u7a05\u6b3e\u5df2\u900f\u904e NRL \u8a08\u5283\u6263\u9664\uff09<\/li>\n<li>\u51fa\u79df\u53ca\u7269\u696d\u7ba1\u7406\u8cbb\u7528<\/li>\n<li>\u7dad\u4fee\u53ca\u4fdd\u990a\u7d00\u9304<\/li>\n<li>\u4fdd\u96aa\u8cbb\u7528<\/li>\n<li>\u5927\u5ec8\u670d\u52d9\u8cbb (Service charges) \u53ca\u5730\u79df (Ground rent)<\/li>\n<li>\u60a8\u7684\u6309\u63ed\u5229\u606f\u6216\u878d\u8cc7\u6210\u672c\u7d50\u55ae<\/li>\n<li>\u4efb\u4f55\u5176\u4ed6\u82f1\u570b\u6536\u5165\u8a73\u60c5\uff08\u4f8b\u5982\u9280\u884c\u5229\u606f\uff09<\/li>\n<li>\u586b\u5beb SA109 \u8868\u683c\u6240\u9700\u7684\u5c45\u7559\u8eab\u5206\u8cc7\u6599<\/li>\n<\/ul>\n<p>\u5c0d\u65bc\u4f4f\u5b85\u7269\u696d\uff0c\u6309\u63ed\u5229\u606f\u901a\u5e38\u4e0d\u80fd\u76f4\u63a5\u5f9e\u79df\u91d1\u6536\u5165\u4e2d\u4f5c\u70ba\u65e5\u5e38\u958b\u652f\u6263\u6e1b\u3002\u76f8\u53cd\uff0c\u500b\u4eba\u696d\u4e3b\u6703\u900f\u904e\u300c\u57fa\u672c\u7a05\u7387\u6263\u6e1b\u300d(Basic-rate tax reduction) \u4f86\u7372\u5f97\u878d\u8cc7\u6210\u672c\u7684\u7a05\u52d9\u5bec\u6e1b\u3002\u5728 2025\/26 \u5e74\u5ea6\uff0c\u6b64\u6263\u6e1b\u984d\u4e00\u822c\u4ee5 20% \u8a08\u7b97\uff08\u9808\u53d7\u76f8\u95dc\u898f\u5247\u53ca\u4e0a\u9650\u9650\u5236\uff09\u3002<\/p>\n<h2>\u8eab\u8655\u9999\u6e2f\u5982\u4f55\u5831\u7a05\uff1f <\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.benhams.com.hk\/zh-hk\/news\/wp-content\/uploads\/2026\/11\/self-assessment.webp\" alt=\"\u500b\u4eba\u6240\u5f97\u7a05\u7533\u5831\u8868\" width=\"1200\" height=\"675\" class=\"alignnone size-full wp-image-21957\" srcset=\"https:\/\/www.benhams.com.hk\/zh-hk\/news\/wp-content\/uploads\/2026\/11\/self-assessment.webp 1200w, https:\/\/www.benhams.com.hk\/zh-hk\/news\/wp-content\/uploads\/2026\/11\/self-assessment-300x169.webp 300w, https:\/\/www.benhams.com.hk\/zh-hk\/news\/wp-content\/uploads\/2026\/11\/self-assessment-1024x576.webp 1024w, https:\/\/www.benhams.com.hk\/zh-hk\/news\/wp-content\/uploads\/2026\/11\/self-assessment-768x432.webp 768w\" sizes=\"auto, (max-width: 767px) 89vw, (max-width: 1000px) 54vw, (max-width: 1071px) 543px, 580px\" \/><\/p>\n<p>\u975e\u5c45\u82f1\u696d\u4e3b\u9664\u4e86\u8981\u586b\u5beb\u4e3b\u8981\u7684 Self Assessment \u5831\u7a05\u8868\u5916\uff0c\u4e00\u822c\u9084\u9700\u8981\u4e00\u4f75\u63d0\u4ea4 SA105 \u623f\u5730\u7522\u9801\u9762\u53ca SA109 \u5c45\u7559\u8eab\u5206\u9801\u9762\u3002\u82f1\u570b\u653f\u5e9c\u7db2\u7ad9 (GOV.UK) \u5df2\u78ba\u8a8d\u975e\u5c45\u82f1\u696d\u4e3b\u5fc5\u9808\u586b\u5beb\u5c45\u7559\u53ca\u623f\u5730\u7522\u90e8\u5206\u3002<\/p>\n<p>\u9019\u88cf\u6709\u4e00\u500b\u975e\u5e38\u91cd\u8981\u7684\u5be6\u52d9\u91cd\u9ede\uff1aHMRC \u7684\u514d\u8cbb\u7db2\u4e0a\u5831\u7a05\u7cfb\u7d71\u4e26\u4e0d\u652f\u63f4 SA109 \u8868\u683c\u3002\u5982\u679c\u60a8\u7684\u5831\u7a05\u8868\u9700\u8981\u5305\u542b SA109\uff0c\u60a8\u5c07\u7121\u6cd5\u76f4\u63a5\u767b\u5165\u4e26\u4f7f\u7528 HMRC \u7684\u6a19\u6e96\u514d\u8cbb\u7db2\u4e0a\u7cfb\u7d71\u5b8c\u6210\u5831\u7a05\u3002<\/p>\n<p>\u91dd\u5c0d 2025\/26 \u5e74\u5ea6\uff0c\u60a8\u7684\u9078\u64c7\u662f\u4f7f\u7528\u652f\u63f4 SA109 \u7684\u4ed8\u8cbb\u5546\u696d\u5831\u7a05\u8edf\u4ef6\uff0c\u6216\u8005\u59d4\u8a17\u7a05\u52d9\u4ee3\u7406\u4ee3\u60a8\u4ee5\u96fb\u5b50\u65b9\u5f0f\u63d0\u4ea4\u3002\u800c\u7d19\u672c\u5831\u7a05\u7684\u622a\u6b62\u65e5\u671f\uff082026 \u5e74 10 \u6708 31 \u65e5\uff09\u5df2\u7d93\u904e\u53bb\u3002<\/p>\n<p>\u5982\u679c\u696d\u4e3b\u4e0d\u60f3\u5728\u9999\u6e2f\u89aa\u81ea\u8655\u7406\u7e41\u7463\u7684\u82f1\u570b\u5831\u7a05\u7a0b\u5e8f\uff0c<a href=\"https:\/\/www.benhams.com.hk\/zh-hk\/services\/london-property-tax-return\/\">\u6211\u5011\u7684\u5718\u968a\u53ef\u4ee5\u70ba\u60a8\u6e96\u5099\u4e26\u63d0\u4ea4\u82f1\u570b\u5831\u7a05\u8868<\/a>\uff0c\u78ba\u4fdd\u6240\u6709\u76f8\u95dc\u7684\u7269\u696d\u53ca\u5c45\u7559\u8cc7\u6599\u5747\u6e96\u78ba\u7121\u8aa4\u3002<\/p>\n<h2>\u5982\u4f55\u5f9e\u9999\u6e2f\u5411 HMRC \u7e73\u4ea4\u7a05\u6b3e\uff1f <\/h2>\n<p>\u5982\u679c\u5831\u7a05\u8868\u986f\u793a\u60a8\u9700\u8981\u4ea4\u7a05\uff0c\u60a8\u53ef\u4ee5\u5f9e\u6d77\u5916\u9280\u884c\u532f\u6b3e\u81f3 HMRC\u3002<\/p>\n<p>\u8acb\u4f7f\u7528 HMRC \u63d0\u4f9b\u7684\u6d77\u5916\u9280\u884c\u6236\u53e3\u8cc7\u6599\uff0c\u4e26\u52d9\u5fc5\u586b\u5beb\u6b63\u78ba\u7684 11 \u4f4d\u5b57\u5143\u4ed8\u6b3e\u53c3\u8003\u7de8\u865f\uff08\u5373\u60a8\u7684 10 \u4f4d\u6578\u5b57 UTR \u7de8\u865f\uff0c\u52a0\u4e0a\u82f1\u6587\u5b57\u6bcd K\uff09\u3002HMRC \u63d0\u9192\uff0c\u6d77\u5916\u532f\u6b3e\u9700\u6642\u8f03\u9577\uff0c\u8acb\u9810\u7559\u5145\u8db3\u6642\u9593\u8b93\u6b3e\u9805\u5728\u9650\u671f\u524d\u5b58\u5165 HMRC \u6236\u53e3\u3002\u60a8\u7684\u9280\u884c\u4ea6\u53ef\u80fd\u6703\u5c31\u532f\u51fa\u82f1\u938a\u6536\u53d6\u624b\u7e8c\u8cbb\u3002<\/p>\n<p>\u5982\u679c\u60a8\u9700\u8981\u7e73\u7d0d\u9810\u7e73\u7a05\u6b3e (Payments on account)\uff0c\u9019\u662f\u70ba\u60a8\u4e0b\u4e00\u671f Self Assessment \u7a05\u55ae\u4f5c\u51fa\u7684\u9810\u5148\u4ed8\u6b3e\u3002\u901a\u5e38\u5206\u70ba\u5169\u671f\uff0c\u5206\u5225\u65bc 1 \u6708 31 \u65e5\u53ca 7 \u6708 31 \u65e5\u5230\u671f\u3002\u9664\u975e\u7b26\u5408 HMRC \u7684\u7279\u5b9a\u898f\u5247\u53ca\u8c41\u514d\u60c5\u6cc1\uff0c\u5426\u5247\u6bcf\u671f\u91d1\u984d\u901a\u5e38\u70ba\u4e0a\u4e00\u5e74\u5ea6\u7a05\u55ae\u7684\u4e00\u534a\u3002<\/p>\n<h2>\u932f\u904e\u622a\u6b62\u65e5\u671f\u6703\u6709\u751a\u9ebc\u5f8c\u679c\uff1f <\/h2>\n<p>\u932f\u904e 1 \u6708 31 \u65e5\u7684\u9650\u671f\uff0c\u7f70\u6b3e\u5c07\u6703\u8fc5\u901f\u7d2f\u7a4d\u3002<\/p>\n<ul class=\"icon-listing dot-icon mb10\">\n<li><strong>\u5373\u6642\uff1a<\/strong> \u00a3100 \u903e\u671f\u5831\u7a05\u7f70\u6b3e<\/li>\n<li><strong>3 \u500b\u6708\u5f8c\uff1a<\/strong> \u6bcf\u65e5 \u00a310\uff08\u6700\u9ad8 \u00a3900\uff09<\/li>\n<li><strong>6 \u500b\u6708\u5f8c\uff1a<\/strong> \u61c9\u7e73\u7a05\u6b3e\u7684 5% \u6216 \u00a3300\uff08\u4ee5\u8f03\u9ad8\u8005\u70ba\u6e96\uff09<\/li>\n<li><strong>12 \u500b\u6708\u5f8c\uff1a<\/strong> \u984d\u5916\u61c9\u7e73\u7a05\u6b3e\u7684 5% \u6216 \u00a3300\uff08\u4ee5\u8f03\u9ad8\u8005\u70ba\u6e96\uff09<\/li>\n<\/ul>\n<p>\u9664\u4e86\u903e\u671f\u5831\u7a05\uff0c\u903e\u671f\u7e73\u7a05\u4ea6\u6703\u884d\u751f\u7f70\u6b3e\uff0c\u5206\u5225\u6703\u5728 30 \u65e5\u30016 \u500b\u6708\u53ca 12 \u500b\u6708\u6642\u5fb5\u6536\uff0c\u6bcf\u6b21\u70ba\u672a\u7e73\u7a05\u6b3e\u7684 5%\uff0c\u4e26\u6703\u540c\u6642\u8a08\u7b97\u5229\u606f\u3002<\/p>\n<p>\u5982\u679c\u60a8\u5df2\u7d93\u932f\u904e\u4e86\u9650\u671f\uff0c\u76e1\u5feb\u5831\u7a05\u4e26\u4ea4\u7a05\u901a\u5e38\u6bd4\u7e7c\u7e8c\u62d6\u5ef6\u66f4\u597d\u3002<\/p>\n<p>\u5c55\u671b 2027 \u5e74\u7a05\u52d9\u8b8a\u52d5 \u672a\u4f86\u9084\u6709\u5176\u4ed6\u8b8a\u52d5\u9700\u8981\u7559\u610f\u3002\u7531 2027 \u5e74 4 \u6708\u8d77\uff0c\u82f1\u683c\u862d\u3001\u5a01\u723e\u65af\u53ca\u5317\u611b\u723e\u862d\u7684\u7368\u7acb\u7269\u696d\u5165\u606f\u7a05\u7387\u5c07\u6703\u8abf\u9ad8\uff0c\u57fa\u672c\u7a05\u7387 (Basic) \u589e\u81f3 24%\u3001\u8f03\u9ad8\u7a05\u7387 (Higher) \u589e\u81f3 44%\u3001\u984d\u5916\u7a05\u7387 (Additional) \u589e\u81f3 49%\u3002<\/p>\n<p>\u300c\u5165\u606f\u7a05\u6578\u78bc\u5316\u300d(Making Tax Digital for Income Tax, MTD) \u4ea6\u6b63\u5206\u968e\u6bb5\u5be6\u65bd\u3002\u7531 2027 \u5e74 4 \u6708 6 \u65e5\u8d77\uff0c\u82e5\u696d\u4e3b\u5728 2025\/26 \u5e74\u5ea6\u7684\u5408\u8cc7\u683c\u6536\u5165\u8d85\u904e \u00a330,000\uff0c\u5c07\u6703\u88ab\u7d0d\u5165\u8a72\u8a08\u5283\u3002\u4e0d\u904e\uff0c\u6c92\u6709\u82f1\u570b\u570b\u5bb6\u4fdd\u96aa\u865f\u78bc (National Insurance number) \u7684\u7d0d\u7a05\u4eba\u76ee\u524d\u81ea\u52d5\u7372\u5f97\u8c41\u514d\uff0c\u4f46\u5efa\u8b70\u60a8\u6839\u64da\u500b\u4eba\u60c5\u6cc1\u4ed4\u7d30\u6838\u5be6\uff0c\u800c\u975e\u76f4\u63a5\u5047\u8a2d\u7372\u5f97\u8c41\u514d\u3002<\/p>\n<p>\u5982\u6b32\u4e86\u89e3\u66f4\u591a\u5f71\u97ff\u696d\u4e3b\u7684\u8b8a\u9769\uff0c\u8acb\u53c3\u95b1\u6211\u5011\u7684<a href=\"https:\/\/www.benhams.com.hk\/zh-hk\/landlords\/renters-rights-act-implementation-roadmap\/\">\u300a\u79df\u5ba2\u6b0a\u5229\u6cd5\u6848\u696d\u4e3b\u6307\u5357\u300b(Renters\u2019 Rights Act guide for landlords)<\/a>\u3002\u5982\u679c\u60a8\u5e0c\u671b\u5728\u6d77\u5916\u5c45\u4f4f\u671f\u9593\u6709\u4eba\u4ee3\u70ba\u6253\u7406\u7269\u696d\uff0c\u6211\u5011\u7684<a href=\"https:\/\/www.benhams.com.hk\/zh-hk\/services\/london-property-management\/\">\u5168\u65b9\u4f4d\u7269\u696d\u7ba1\u7406\u670d\u52d9<\/a>\u53ef\u4ee5\u4ee3\u60a8\u8655\u7406\u65e5\u5e38\u7684\u79df\u52d9\u53ca\u7ba1\u7406\u7463\u4e8b\u3002<\/p>\n<h2>\u5e38\u898b\u554f\u984c (FAQs)<\/h2>\n<h3>\u5982\u679c\u6211\u4f4f\u5728\u9999\u6e2f\uff0c\u6211\u9084\u9700\u8981\u63d0\u4ea4\u82f1\u570b\u5831\u7a05\u8868\u55ce\uff1f<\/h3>\n<p>\u5982\u679c\u60a8\u6709\u4f86\u81ea\u82f1\u570b\u7269\u696d\u7684\u79df\u91d1\u6536\u5165\uff0c\u5373\u4f7f\u60a8\u6c38\u4e45\u5b9a\u5c45\u9999\u6e2f\uff0c\u60a8\u53ef\u80fd\u4ecd\u9700\u63d0\u4ea4\u82f1\u570b Self Assessment \u5831\u7a05\u8868\u3002\u82f1\u570b\u79df\u91d1\u6536\u5165\u5728\u82f1\u570b\u4ecd\u9808\u8ab2\u7a05\u3002\u60a8\u78ba\u5be6\u7684\u5831\u7a05\u8981\u6c42\u53d6\u6c7a\u65bc\u60a8\u7684\u5177\u9ad4\u60c5\u6cc1\uff0c\u5305\u62ec HMRC \u6709\u5426\u5411\u60a8\u767c\u51fa\u5831\u7a05\u901a\u77e5\u3002<\/p>\n<h3>\u5982\u679c\u6211\u7684\u79df\u52d9\u4ee3\u7406\u5df2\u7d93\u900f\u904e NRL \u8a08\u5283\u6263\u7a05\uff0c\u6211\u9084\u9700\u8981\u5831\u7a05\u55ce\uff1f <\/h3>\n<p>\u60a8\u53ef\u80fd\u4ecd\u9700\u8981\u63d0\u4ea4 Self Assessment \u5831\u7a05\u8868\u3002\u7531\u79df\u52d9\u4ee3\u7406\u4ee3\u6263\u7684\u7a05\u6b3e\u53ef\u62b5\u92b7\u60a8\u7684\u6700\u7d42\u82f1\u570b\u7a05\u52d9\u8ca0\u64d4\u3002NRL \u7684\u8a08\u7b97\u65b9\u6cd5\u8207 Self Assessment \u7684\u8a08\u7b97\u6e96\u5247\u4e26\u4e0d\u76f8\u540c\uff0c\u56e0\u6b64\u5df2\u6263\u9664\u7684\u91d1\u984d\u672a\u5fc5\u7b49\u65bc\u60a8\u6700\u7d42\u7684\u61c9\u7e73\u7a05\u55ae\u91d1\u984d\u3002<\/p>\n<h3>\u6211\u53ef\u4ee5\u5f9e\u9999\u6e2f\u7db2\u4e0a\u63d0\u4ea4\u82f1\u570b\u5831\u7a05\u8868\u55ce\uff1f <\/h3>\n<p>\u53ef\u4ee5\uff0c\u4f46\u5982\u679c\u60a8\u662f\u975e\u82f1\u570b\u5c45\u6c11\u4e26\u4e14\u9700\u8981\u586b\u5beb SA109 \u8868\u683c\uff0c\u60a8\u5c07\u4e0d\u80fd\u4f7f\u7528 HMRC \u514d\u8cbb\u7684\u7db2\u4e0a\u5831\u7a05\u7cfb\u7d71\u3002\u60a8\u5fc5\u9808\u4f7f\u7528\u517c\u5bb9\u7684\u5546\u696d\u5831\u7a05\u8edf\u4ef6\uff0c\u6216\u59d4\u8a17\u7a05\u52d9\u4ee3\u7406\u4ee5\u96fb\u5b50\u65b9\u5f0f\u63d0\u4ea4\u3002\u5c0d\u65bc 2025\/26 \u5e74\u5ea6\uff0c\u7db2\u4e0a\u5831\u7a05\u7684\u622a\u6b62\u65e5\u671f\u70ba 2027 \u5e74 1 \u6708 31 \u65e5\u3002<\/p>\n<h3>\u5982\u679c\u932f\u904e 1 \u6708 31 \u65e5\u7684\u9650\u671f\u6703\u600e\u6a23\uff1f <\/h3>\n<p>\u901a\u5e38\u6703\u5373\u6642\u7522\u751f \u00a3100 \u7684\u903e\u671f\u5831\u7a05\u7f70\u6b3e\u3002\u96a8\u5f8c\u5728 3 \u500b\u6708\u30016 \u500b\u6708\u53ca 12 \u500b\u6708\u5f8c\u5c07\u6709\u9032\u4e00\u6b65\u7684\u7f70\u6b3e\u3002\u5982\u679c\u60a8\u7684\u7a05\u6b3e\u4e5f\u903e\u671f\u672a\u7e73\uff0c\u5c07\u6703\u7522\u751f\u7368\u7acb\u7684\u903e\u671f\u4ea4\u7a05\u7f70\u6b3e\u53ca\u5229\u606f\u3002\u76e1\u5feb\u5831\u7a05\u4e26\u4ea4\u7a05\u6709\u52a9\u9632\u6b62\u7f70\u6b3e\u9032\u4e00\u6b65\u589e\u52a0\u3002<\/p>\n<h3>\u6211\u53ef\u4ee5\u5c07\u6309\u63ed\u5229\u606f\u5f9e\u82f1\u570b\u79df\u91d1\u6536\u5165\u4e2d\u6263\u6e1b\u55ce\uff1f <\/h3>\n<p>\u5c0d\u65bc\u51fa\u79df\u4f4f\u5b85\u7269\u696d\u7684\u500b\u4eba\u696d\u4e3b\uff0c\u6309\u63ed\u5229\u606f\u901a\u5e38\u4e0d\u80fd\u76f4\u63a5\u5f9e\u79df\u91d1\u6536\u5165\u4e2d\u4f5c\u70ba\u958b\u652f\u6263\u6e1b\u3002\u76f8\u53cd\uff0c\u878d\u8cc7\u6210\u672c\u4e00\u822c\u6703\u900f\u904e\u300c\u57fa\u672c\u7a05\u7387\u6263\u6e1b\u300d\u4f86\u8655\u7406\u3002\u91dd\u5c0d 2025\/26 \u5e74\u5ea6\uff0c\u6b64\u5bec\u6e1b\u7684\u57fa\u672c\u7a05\u7387\u70ba 20%\uff0c\u4e26\u9808\u53d7\u76f8\u95dc\u7684\u898f\u5247\u53ca\u4e0a\u9650\u9650\u5236\u3002<\/p>\n<p><span style=\"font-size: 12px;\"><strong><em>\u514d\u8cac\u8072\u660e\uff1a<\/strong> \u4e0a\u8ff0\u8cc7\u8a0a\u50c5\u4f9b\u4e00\u822c\u53c3\u8003\u4e4b\u7528\uff0c\u4e26\u4e0d\u69cb\u6210\u4efb\u4f55\u5c08\u696d\u7a05\u52d9\u6216\u6cd5\u5f8b\u610f\u898b\u3002\u82f1\u570b\u7a05\u52d9\u6cd5\u898f\u53ef\u80fd\u96a8\u6642\u8b8a\u66f4\uff0c\u4e14\u5be6\u969b\u5831\u7a05\u8981\u6c42\u56e0\u4eba\u800c\u7570\u3002\u5728\u4f5c\u51fa\u4efb\u4f55\u8ca1\u52d9\u6c7a\u7b56\u524d\uff0c\u8acb\u52d9\u5fc5\u5c31\u60a8\u7684\u5177\u9ad4\u60c5\u6cc1\uff0c\u5411\u5408\u8cc7\u683c\u7684\u7a05\u52d9\u6703\u8a08\u5e2b\u6216\u5c08\u696d\u9867\u554f\u5c0b\u6c42\u7368\u7acb\u610f\u898b\u3002<\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5982\u679c\u60a8\u8eab\u8655\u9999\u6e2f\uff0c\u4e26\u4ee5\u500b\u4eba\u540d\u7fa9\u6301\u6709\u502b\u6566\u7269\u696d\uff0c2027 \u5e74 1 \u6708 31 \u65e5\u5c07\u662f\u60a8\u65e5\u66c6\u4e0a\u4e00\u500b\u975e\u5e38\u91cd\u8981\u7684\u65e5\u5b50\u3002 \u9019\u662f\u7db2\u4e0a\u905e\u4ea4 2025\/26 \u8ab2\u7a05\u5e74\u5ea6\u82f1\u570b\u500b\u4eba\u5831\u7a05\u8868 (Self Assessment tax return) \u4ee5\u53ca\u7e73\u4ea4\u61c9\u7e73\u7a05\u6b3e\u7684\u6700\u5f8c\u9650\u671f\u3002\u5982\u679c\u60a8\u9700\u8981\u7e73\u7d0d\u9810\u7e73\u7a05\u6b3e (Payment on account)\uff0c\u9019\u4e00\u5929\u4ea6\u662f 2026\/27 \u5e74\u5ea6\u9996\u671f\u9810\u7e73\u7a05\u6b3e\u7684\u5230\u671f\u65e5\u3002 \u5982\u679c\u60a8\u5f9e\u9999\u6e2f\u8655\u7406\u5831\u7a05\uff0c\u904e\u7a0b\u4e2d\u6703\u6709\u5e7e\u500b\u984d\u5916\u6b65\u9a5f\u3002\u672c\u6e05\u55ae\u6db5\u84cb\u4e86\u60a8\u9700\u8981\u6e96\u5099\u7684\u6587\u4ef6\u3001\u5982\u4f55\u5f9e\u6d77\u5916\u5831\u7a05\u53ca\u4ea4\u7a05\uff0c\u4ee5\u53ca\u932f\u904e\u622a\u6b62\u65e5\u671f\u7684\u5f8c\u679c\u3002 \u95dc\u9375\u65e5\u671f\u4e00\u89bd 2026 \u5e74 10 \u6708 5 \u65e5\uff1a\u521d\u6b21\u767b\u8a18\u5831\u7a05 (Self Assessment) \u622a\u6b62\u65e5\u671f\uff08\u9069\u7528\u65bc\u9996\u6b21\u5831\u7a05\u4eba\u58eb\uff09 2026 \u5e74 10 \u6708 31 \u65e5\uff1a\u63d0\u4ea4\u5be6\u9ad4\uff08\u7d19\u672c\uff09\u5831\u7a05\u8868\u622a\u6b62\u65e5\u671f 2027 \u5e74 1 \u6708 31 \u65e5\uff1a\u7db2\u4e0a\u63d0\u4ea4 2025\/26 \u5831\u7a05\u8868\u3001\u7e73\u4ea4\u7d50\u9918\u7a05\u6b3e\u53ca 2026\/27 \u9996\u671f\u9810\u7e73\u7a05\u6b3e\uff08\u5982\u9069\u7528\uff09\u622a\u6b62\u65e5\u671f 2027 \u5e74 7 \u6708 31 \u65e5\uff1a2026\/27 \u7b2c\u4e8c\u671f\u9810\u7e73\u7a05\u6b3e\uff08\u5982\u9069\u7528\uff09\u622a\u6b62\u65e5\u671f \u9996\u5169\u500b\u65e5\u671f\u7d93\u5df2\u904e\u53bb\u3002\u5982\u679c\u60a8\u4ecd\u672a\u63d0\u4ea4 2025\/26 &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/www.benhams.com.hk\/zh-hk\/news\/landlords\/self-assessment-deadline-2027-checklist-for-hong-kong-landlords\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;\u82f1\u570b\u5831\u7a05 (Self Assessment) \u622a\u6b62\u65e5\u671f 2027 \u5e74 1 \u6708 31 \u65e5 &#8211; \u9999\u6e2f\u696d\u4e3b\u5fc5\u5099\u6e05\u55ae&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":21958,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[940],"tags":[],"class_list":["post-21955","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-landlords"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u82f1\u570b\u5831\u7a05 2027\uff1a1\u670831\u65e5 Self Assessment \u6b7b\u7dda\u8207\u9999\u6e2f\u696d\u4e3b\u5fc5\u5099\u6e05\u55ae<\/title>\n<meta name=\"description\" content=\"\u5c08\u70ba\u9999\u6e2f\u696d\u4e3b\u800c\u8a2d\u7684 2027 \u5e74 1 \u6708 31 \u65e5\u82f1\u570b Self Assessment 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