英国论坛
夫妻一起买房各50%，cash buy，用做出租，CGT怎么算？ 比如房子200K买入，230K卖出，增值30K
我的理解是 减去每个人的allowance 11,000一年，是30,000-11,000*2=8,000，减去中介费，印花税等任何抵扣的开销，这里默认为X，那最后每人要交，（8,000-X)*18%/28% 这样的算法对不？如果X大于8000，那算LOSS？这个LOSS我看HMRC上说可以carry到下一年里补差，这个理解对吗？
income tax allowance和capital gain tax allowance是两个不重叠的免税额应该？那HMRC上personal free allownace又是啥?是不是就是CGT？
卖房子的年租金和卖房后的差价是一起共享11000的免税额的没错吧？
房子出租的rental income，是怎么来计算税的? income tax每人10,600的免税额，这应该是公司发工资的时候已经抵扣掉了的，那租金收入会影响收工资的tax code吗？比如年薪38,000, 租金收到10,000一年，夫妻50/50 ownership，那最后income相当于是38,000+5000=43,000,的收入，那是否意味着tax band要跳到40%那一档？那岂不是每个月工资又要减少了？还是说租金收入是算在CGT里和income没关系?求扫盲
如果夫妻50/50 ownership的话，那（年租金/2+工资的taxable amount)<£31,785按18%加税，超过£31,785按28%上税，这个理解对吗？
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帮顶，我也非常想知道第4点的答案。还有借帖问下楼主或其他了解的朋友：如果出租房屋是夫妻双方50/50的ownership，但是一方（例如女方）除了房租外没有其他收入，那租金收入能只让女方来交税吗？
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别想的太复杂，总结一下
1。租金收入是income，卖房增值是capital gain，把收入减去费用是income，房子买卖差价减去费用是gain。
2。Capital Gain Tax和income tax是不同的税种，分开算，各有各的tax free allowance。
3。夫妻分开报税。
4。所有收入（工资，存款利息，房租收入）加在一起报income tax，如果工资以外的其它年收入不超过2500给HMRC打电话税可以通过调整tax code来交，如果超过2500，一个tax年结束以后通过填self assessment return来计算和补交income税。
5。卖房子时候才会产生gain，那一年才报capital gain tax。也是在self assessment return上报。
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多谢成龙大哥
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成龙大哥， 问个问题：
There are 3 ways to own a property in law:
The most common is as joint tenants, which means that the house is jointly owned and should you separate then you would each receive 50% of the equity and if one of you were to die the other would receive their interest in the property.
The second is as tenants in common in equal shares. You both own 50% of the property but the difference between this and joint tenants is that you can leave in you Will your share to someone other than your partner should you die. This is especially important where there are young children involved.
The third is as tenants in common in unequal shares. This means that you each own a specific share of the property and these shares set out in a declaration (sometimes called a deed) of trust which you would both sign.
那HMRC要求的和Form 17 一起的证明： A declaration of trust of equal or unequal shares. For example, if there is a valid declaration that the property is held 25% for A and 75% for B.
这个 declaration of trust 是指的option 3 里的Deed 吗？ 是否只要不是平分50%：50% 的share， option 1 就自动变成的option 3+Deed。
目前正在买房阶段， 不想写will， 但是希望可以向option 1 中说所一方去世后资产自动转到另外一方名下， 但考虑income tax 和 CGT，所以想用unequal share。想请教 option 1 joint tenants + Deed 是否等于 option 3 tenants in common in unequal shares + Deed. 还是两者不是同一个东西
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