房产每年的各项持有及运营支出,包括但不仅限物业管理费、地租、保险、维修等产生的,可以作为税务成本抵扣的持有支出。
填入全年实际金额,模型在持有期内按通胀逐年递增。
Annual property holding and operating expenses, including but not limited to service charges, ground rent, insurance, maintenance and other tax-deductible property-related costs.
Enter the actual annual figure; the model increases it yearly with inflation.
英国增值税,标准税率 20%。中介、律师费都要加。
报价分含税与不含税两种:中介报 2% 不含税,实际是 2.4%。本字段默认 2.4%,已含税。
拿报价时务必问清——£50 万成交上相差约 £2,000。
UK sales tax, standard rate 20%. Agency and legal fees all carry it.
Quotes are either inc VAT or plus VAT: an agent quoting 2% plus VAT actually charges 2.4%. This field defaults to 2.4%, already inclusive.
Always confirm which basis — on a £500k sale the gap is about £2,000.
只填资本性改良:加建、阁楼改造、新增卫生间——改变了房子形态、卖房时仍在的支出;粉刷、换锅炉属于右边的维护成本。
它在卖房时计入取得成本,减少 CGT,但不抵租金收入。
Capital improvements only: extensions, loft conversions, a newly added bathroom — spending that changed the property and is still there at sale. Redecorating or a like-for-like boiler is maintenance (field on the right).
It is added to acquisition cost at sale, reducing CGT, but is not deductible against rental income.
把房子恢复到原状的支出:粉刷、修屋顶、同规格换锅炉;加建与新增房间属于左边的改造成本。
本模型按持有年数平摊,抵减租金收入而不抵 CGT;自住无租金可抵,此项不产生税务影响。
Repairs that restore the property: redecorating, roof repairs, a like-for-like boiler. Extensions and added rooms are improvements (field on the left).
Spread evenly across the holding period, it is deductible against rental income but not against CGT; for an owner-occupied property it has no tax effect.
请确认这几项关键假设无误——它们直接决定税额与回报。