Loyalty Chartered Accountants

Loyalty Chartered Accountants LOYALTY CHARTERED ACCOUNTANTS 致誠(英國)會計師事務所 - UK Professional Accountant - UK Tax • Accounting • Business Consultancy • International Tax

17/06/2026

提提大家,關於資本增值稅(CGT)申報,有啲朋友可能有誤解。

賣出英國住宅物業(例如 Buy-to-Let 或第二物業)後,一般需要喺成交日起 60 日內申報及繳交相關 CGT。

不過,呢個「60 日申報規定」並唔適用於海外物業。若果出售嘅係海外物業,相關資本增值一般係透過每年嘅 Self Assessment 報稅表申報,而唔需要經英國物業 CGT 60 日申報系統處理。

12/06/2026

Accountant's Certificate of Confirmation (Appendix FM-SE) for UK Partner Visa Applications
What Is an Accountant's Certificate of Confirmation?
An Accountant's Certificate of Confirmation is a document issued by a qualified accountant confirming that they have prepared, reviewed, or approved a set of business accounts. This document is often required as part of the financial evidence submitted for UK family visa applications where an applicant relies on self-employment income or income from a specified limited company.

The certificate helps demonstrate that the financial information provided to the Home Office has been prepared and verified by an appropriately qualified accountant.

Accountant's Certificate of Confirmation and Appendix FM-SE
Appendix FM-SE of the Immigration Rules sets out the documentary evidence requirements for applicants seeking to meet the financial requirement for UK family visa applications.

Where income from self-employment, a partnership, a franchise business, or a specified limited company is being relied upon, an Accountant's Certificate of Confirmation may form part of the evidence required under Appendix FM-SE.

Providing the correct documents is essential. Applications can be delayed or refused where the required evidence is missing or does not comply with Appendix FM-SE.

When Is an Accountant's Certificate Required?
An Accountant's Certificate of Confirmation may be required where the applicant or sponsor relies on:

Self-employment income as a sole trader

Partnership income

Franchise business income

Income from a specified limited company

Director remuneration and dividend income from a specified limited company

Certain settlement applications where business income is used to meet the financial requirement

The exact requirements depend on the source of income and the category under which the financial requirement is being assessed.

Who Can Issue an Accountant's Certificate?
The certificate should be issued by a suitably qualified accountant who belongs to a recognised professional accounting body.

These may include:

Institute of Chartered Accountants in England and Wales (ICAEW)

Association of Chartered Certified Accountants (ACCA)

Chartered Institute of Management Accountants (CIMA)

Association of Accounting Technicians (AAT)

Institute of Financial Accountants (IFA)

Applicants should ensure that the accountant providing the certificate is appropriately qualified and authorised to do so.

What Information Should Be Included?
An Accountant's Certificate of Confirmation will typically include:

Accountant's name and firm details

Professional membership details

Confirmation that the accounts have been prepared, reviewed, or approved

Relevant accounting period

Confirmation that the accounts accurately reflect the business records provided

Signature and date

Income Categories That Usually Do Not Require an Accountant's Certificate
Applicants relying solely on the following sources of income will generally not require an Accountant's Certificate of Confirmation:

Employment Income (Categories A and B)
Salaried employment

Non-salaried employment

Non-Employment Income (Category C)
Rental income

Investment income

Interest from savings

Maintenance payments

Certain government allowances

Cash Savings (Category D)
Applicants relying solely on cash savings to meet the financial requirement.

Pension Income (Category E)
Applicants relying on qualifying pension income.

How Loyalty Chartered Accountants Can Help
At Loyalty Chartered Accountants, we regularly assist clients who require an Accountant's Certificate of Confirmation for UK immigration applications.

We are ICAEW-qualified Chartered Accountants with experience supporting clients who rely on:

Sole trader income

Self-employment income

Partnership income

Specified limited company income

Director remuneration and dividends

Franchise business income

We understand the documentary requirements under Appendix FM-SE and can help ensure the required financial evidence is prepared correctly and professionally.

Fast Turnaround Available
We understand that visa applications are often time-sensitive.

For eligible cases, we can often provide an Accountant's Certificate of Confirmation within one working day, subject to receiving all required information and supporting documentation.

Our aim is to provide a fast, professional, and reliable service to help applicants meet important immigration deadlines.

Why Choose Loyalty Chartered Accountants?
✓ ICAEW-qualified Chartered Accountants
✓ Experienced with Appendix FM-SE financial evidence requirements
✓ Fast and responsive service
✓ Clear and practical guidance
✓ Competitive fixed-fee pricing
✓ One-working-day turnaround available for urgent cases
✓ Professional support throughout the process

Frequently Asked Questions
Does the certificate need to be an original document?
No. In most cases, a digital copy is acceptable, provided it clearly shows the accountant's details, professional qualifications, and signature.

How much does an Accountant's Certificate of Confirmation cost?
The cost varies depending on the complexity of the business accounts and the information that needs to be reviewed. Please send us a Whatsapp Message for a quick quotation.

Can any accountant provide this certificate?
No. The certificate should be issued by an appropriately qualified accountant who belongs to a recognised professional accounting body.

What happens if the certificate is not provided?
Where an Accountant's Certificate of Confirmation is required under Appendix FM-SE and is not provided, the Home Office may request further evidence, delay the application, or refuse the application for failing to provide the specified documents.

Contact Loyalty Chartered Accountants
If you require an Accountant's Certificate of Confirmation for a UK Partner Visa, Spouse Visa, Parent Visa, Unmarried Partner Visa, Fiancé Visa, or Indefinite Leave to Remain application, our team is ready to assist.

Contact Loyalty Chartered Accountants today to discuss your circumstances and obtain a quotation. For urgent cases, we may be able to provide a one-working-day turnaround service.

https://www.ltca.uk/appendix-fm-se

If you need assistance, feel free to WhatsApp us and we’ll reply immediately.

LCA Whatsapp:
http://wa.me/447956888680
9 Oxford Court, Manchester, M2 3WQ
[email protected]
https://www.ltca.uk/

英國公司債務問題?未必要用個人資產還債。我們現已與英國持牌及註冊破產從業人員(Registered Insolvency Practitioner)建立合作夥伴關係,為面對財務困難的英國公司提供專業支援。【案例參考】ABC Ltd 欠債 £...
08/06/2026

英國公司債務問題?未必要用個人資產還債。

我們現已與英國持牌及註冊破產從業人員(Registered Insolvency Practitioner)建立合作夥伴關係,為面對財務困難的英國公司提供專業支援。

【案例參考】

ABC Ltd 欠債 £30,000,
由於業務下滑,已無法償還供應商及其他債權人款項。

如公司屬 Limited Company(有限公司),而董事並無提供個人擔保(Personal Guarantee),一般情況下公司債務與董事個人資產屬獨立責任。

透過合法清盤(Company Voluntary Liquidation - CVL)程序,可按英國法例有序結束公司及處理未償債務。

✔ 公司自願清盤(CVL)
✔ 債務重組方案建議
✔ 董事責任及風險評估
✔ 英國法規下的合規程序支援
✔ 與持牌破產從業人員直接對接

如您的英國公司正面對債務壓力或無法償還債務,歡迎私訊我們查詢。

想移居杜拜?開公司攞 UAE Residence Visa?無論你係:✅ 自僱人士✅ 顧問 Consultant✅ Remote Worker✅ 網店/E-commerce 經營者✅ 想建立海外稅務居民身份透過我哋合作伙伴,可協助安排:-杜...
02/06/2026

想移居杜拜?開公司攞 UAE Residence Visa?

無論你係:
✅ 自僱人士
✅ 顧問 Consultant
✅ Remote Worker
✅ 網店/E-commerce 經營者
✅ 想建立海外稅務居民身份

透過我哋合作伙伴,可協助安排:

-杜拜 Free Zone 公司註冊
-Investor Visa 申請
-Emirates ID 辦理
-公司銀行戶口支援
-家庭成員簽證安排

杜拜近年吸引不少英國及香港專業人士及企業主移居發展,透過開設公司可申請 UAE Residence Visa。

📩 歡迎 Inbox 我哋

🇬🇧 想喺英國開始做小生意,但又唔想一開始就開有限公司?其實好多 Freelancers、自僱人士、網店店主同創業者,都會先以 Sole Trader 身份開始營運。為方便大家了解,我哋特別整理咗一份【英國 HMRC Sole Trader...
29/05/2026

🇬🇧 想喺英國開始做小生意,但又唔想一開始就開有限公司?

其實好多 Freelancers、自僱人士、網店店主同創業者,都會先以 Sole Trader 身份開始營運。

為方便大家了解,我哋特別整理咗一份【英國 HMRC Sole Trader 註冊簡易流程圖】,由註冊時間、申請步驟到報稅期限,一圖睇晒!

✅ 什麼時候需要註冊?
✅ 點樣向 HMRC 登記?
✅ 幾時要報稅?
✅ 需唔需要交 National Insurance?
✅ 幾時要考慮 VAT?

如果你正準備創業,或者剛剛開始接 Freelance 工作,呢份流程圖可能幫到你。

LCA為:
✅ HMRC 認可 Tax Agent
✅ Companies House 認可 Authorised Agent

LCA Whatsapp:
http://wa.me/447956888680
致誠(英國)會計師事務所
9 Oxford Court, Manchester, M2 3WQ
[email protected]
https://www.ltca.uk/

有無諗過喺英國開間 1 人有限公司(Ltd)做下生意?🇬🇧其實而家流程比想像中簡單,自己一個人已經可以:✔ 做 Director✔ 做 Shareholder✔ 用自己屋企地址註冊✔ 網上申請完成整理咗一張「英國 1 人有限公司註冊流程圖」...
17/05/2026

有無諗過喺英國開間 1 人有限公司(Ltd)做下生意?🇬🇧

其實而家流程比想像中簡單,
自己一個人已經可以:
✔ 做 Director
✔ 做 Shareholder
✔ 用自己屋企地址註冊
✔ 網上申請完成

整理咗一張「英國 1 人有限公司註冊流程圖」,
由準備資料 → 網上申請 → 成立公司,
一步一步畫出嚟,方便大家容易理解。📋

適合:
・Freelance
・網店 / 電商
・Consulting
・IT / Design
・貿易生意
・副業 startup

打算做生意嘅朋友可以留意下 ,希望幫到想開始嘅你。💰

🚨 英國做 Freelance / 自僱 注意!如果你一年收入超過 £1,000,就要向 HMRC 登記 Self Assessment 👀📌 Deadlines:✅ 5 Oct — Register Self Assessment✅ 31...
11/05/2026

🚨 英國做 Freelance / 自僱 注意!

如果你一年收入超過 £1,000,
就要向 HMRC 登記 Self Assessment 👀

📌 Deadlines:
✅ 5 Oct — Register Self Assessment
✅ 31 Jan — 報稅 + 交稅

❌ 遲交有機會罰款

💡 就算係:
• Freelance
• 接私 job
• Uber / Deliveroo
• 網店
• Content Creator

都有機會要報稅!
Send比你身邊仲未知嘅朋友 🇬🇧

07/05/2026

Are you a director and a person with significant control (PSC) of your company?

To complete your identity verification requirements, you need to:

1. Verify your identity using GOV.UK One Login or an ACSP and get a personal code.
2. Provide your personal code to Companies House, for each role you hold.

📢 賣樓之後,最大陷阱係唔記得報資產增值稅,無人提醒你要報稅——好多人一直以為律師會提你、或者等到年尾先一次過報,又或者覺得唔使理,但其實全部都錯。根據 HM Revenue and Customs 規定,由完成交易起60日內就要申報 Ca...
03/05/2026

📢 賣樓之後,最大陷阱係唔記得報資產增值稅,無人提醒你要報稅——好多人一直以為律師會提你、或者等到年尾先一次過報,又或者覺得唔使理,但其實全部都錯。

根據 HM Revenue and Customs 規定,由完成交易起60日內就要申報 Capital Gains Tax,就算最後計落一蚊稅都唔使交,都一樣要報,唔報就直接罰。

🇬🇧 英國賣樓(物業)後,**一定要記住申報 Capital Gains Tax (CGT)**!📅 **時限 Deadline:**由完成交易(Completion date)起計,**60日內**就要申報同交稅(以前係30日,已經延長咗...
01/05/2026

🇬🇧 英國賣樓(物業)後,**一定要記住申報 Capital Gains Tax (CGT)**!

📅 **時限 Deadline:**
由完成交易(Completion date)起計,**60日內**就要申報同交稅(以前係30日,已經延長咗)。
You must **report and pay Capital Gains Tax within 60 days** of completion (it used to be 30 days).

⚠️ **如果遲咗會點? Penalties for late filing:**

* 即時罰款 £100(就算冇稅要交都會罰)
£100 fixed penalty (even if no tax is due)
* 遲超過3個月:每日罰款(最多£900)
Daily penalties after 3 months (up to £900)
* 遲超過6個月 / 12個月:再加額外罰款
Additional penalties at 6 and 12 months
* 仲可能會收利息
Interest may also be charged

💡 重點 Key point:
就算你最終計落「唔使交稅」,**都要報!唔報一樣罰!**
Even if there is **no tax to pay, you still must report** — otherwise you can still be penalised.

📢 提醒身邊朋友:
特別係有海外業主、出租物業、投資樓嘅朋友,一定要留意時間,唔好因為唔熟程序而白白交罰款。
Share this with friends, especially landlords, overseas owners, and property investors!

#英國生活 #英國樓市 #移民英國

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Manchester
M23WQ

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