{"id":28805,"date":"2021-11-03T15:43:57","date_gmt":"2021-11-03T15:43:57","guid":{"rendered":"https:\/\/lisaslaw.co.uk\/%e6%83%b3%e7%9f%a5%e9%81%93%e7%a8%8e%e5%8a%a1%e7%bd%9a%e6%ac%be%e5%92%8c%e5%87%8f%e5%85%8d%e6%98%af%e5%a6%82%e4%bd%95%e8%ae%a1%e7%ae%97%e7%9a%84%ef%bc%9f%e7%a8%8e%e5%b1%80%e6%9c%80%e6%96%b0%e6%96%87\/"},"modified":"2025-03-10T09:39:14","modified_gmt":"2025-03-10T09:39:14","slug":"%e6%83%b3%e7%9f%a5%e9%81%93%e7%a8%8e%e5%8a%a1%e7%bd%9a%e6%ac%be%e5%92%8c%e5%87%8f%e5%85%8d%e6%98%af%e5%a6%82%e4%bd%95%e8%ae%a1%e7%ae%97%e7%9a%84%ef%bc%9f%e7%a8%8e%e5%b1%80%e6%9c%80%e6%96%b0%e6%96%87","status":"publish","type":"post","link":"https:\/\/lisaslaw.co.uk\/zh-hans\/%e6%83%b3%e7%9f%a5%e9%81%93%e7%a8%8e%e5%8a%a1%e7%bd%9a%e6%ac%be%e5%92%8c%e5%87%8f%e5%85%8d%e6%98%af%e5%a6%82%e4%bd%95%e8%ae%a1%e7%ae%97%e7%9a%84%ef%bc%9f%e7%a8%8e%e5%b1%80%e6%9c%80%e6%96%b0%e6%96%87\/","title":{"rendered":"\u60f3\u77e5\u9053\u7a0e\u52a1\u7f5a\u6b3e\u548c\u51cf\u514d\u662f\u5982\u4f55\u8ba1\u7b97\u7684\uff1f\u7a0e\u5c40\u6700\u65b0\u6587\u4ef6\u81ea\u66dd\u5185\u5e55\uff01"},"content":{"rendered":"

\u63d0\u5230\u82f1\u56fd\u7a0e\u5c40\u7684\u201d\u5408\u89c4\u68c0\u67e5\u201c\uff08Compliance Check\uff09\u4ee5\u53ca\u540e\u7eed\u53ef\u80fd\u4f34\u968f\u51fa\u73b0\u7684\u7a0e\u5c40\u7f5a\u6b3e\uff08HMRC penalties\uff09\uff0c\u542c\u8d77\u6765\u7ecf\u5e38\u4ee4\u4eba\u611f\u5230\u95fb\u98ce\u4e27\u80c6\u3002<\/p>\n

 <\/p>\n

\u6709\u5173\u4e8e\u8fd9\u65b9\u9762\uff0c\u82f1\u56fd\u7a0e\u5c40\u6700\u65b0\u53d1\u5e03\u4e86\u4e00\u4efd\u540d\u4e3aCC\/FS7a\u7684\u6587\u4ef6\uff0c\u7279\u522b\u8bf4\u660e\u4e86\u6709\u5173\u7eb3\u7a0e\u4eba\/\u4f01\u4e1a\u5982\u679c\u7533\u62a5\u4e86\u4e0d\u6b63\u786e\u7684\u7a0e\u52a1\uff0c\u6216\u8005\u7f34\u4ea4\u7ed9\u7a0e\u5c40\u4e0d\u6b63\u786e\u7684\u76f8\u5173\u4fe1\u606f\uff0c\u7a0e\u5c40\u662f\u5982\u4f55\u5224\u65ad\u548c\u51b3\u5b9a\u5bf9\u5f53\u4e8b\u4eba\u7684\u7f5a\u6b3e\u2014\u2014\u4eca\u5929\u4e3d\u838e\u5c06\u7279\u522b\u5e26\u838e\u7c89\u6765\u770b\u4e00\u770b\u8fd9\u4efd\u6587\u4ef6\uff0c\u5e0c\u671b\u5e2e\u52a9\u9762\u4e34\u7c7b\u4f3c\u60c5\u51b5\u7684\u838e\u7c89\uff0c\u80fd\u591f\u66f4\u597d\u7684\u4e86\u89e3\u5982\u4f55\u5e94\u5bf9\u3002<\/p>\n

 <\/p>\n

\"\"<\/p>\n

 <\/p>\n

\u2192 \u9996\u5148\uff0c\u7a0e\u5c40\u4ec0\u4e48\u65f6\u5019\u53ef\u80fd\u5bf9\u4e8e\u201d\u4e0d\u6b63\u786e\u7533\u62a5\u201c\u5f00\u7f5a\uff1f<\/strong><\/em><\/p>\n

 <\/p>\n

\u7a0e\u5c40\u7684\u6700\u65b0\u6587\u4ef6\u6307\u51fa\uff0c\u5982\u679c\u5f53\u4e8b\u4eba\uff08\u8fd9\u91cc\u6307\u5177\u6709\u7eb3\u7a0e\/\u7533\u62a5\u7a0e\u52a1\u8d23\u4efb\u7684\u4e2a\u4eba\u6216\u4f01\u4e1a\uff09\u9012\u4ea4\u7ed9\u7a0e\u5c40\u4e0d\u6b63\u786e\uff08Inaccuracy\uff09\u7684\u4fe1\u606f\u6216\u62a5\u7a0e\uff0c\u5e76\u4e14\u8be5\u201d\u4e0d\u6b63\u786e\u201c\u6d89\u53ca\u4ee5\u4e0b\uff0c\u7a0e\u5c40\u5c31\u53ef\u80fd\u5904\u4ee5\u7f5a\u6b3e\uff1a<\/p>\n

 <\/p>\n

\u4f7f\u5f97\u5f53\u4e8b\u4eba\u6ca1\u6709\u7f34\u4ea4\u8be5\u4ea4\u7684\u7a0e\u3001\u5c11\u4ea4\u7a0e\uff0c\u6216\u53cd\u4e4b\u201d\u591a\u9886\u201c\u8865\u52a9\uff1b<\/p>\n

 <\/p>\n

\u4e0d\u6b63\u786e\u7533\u62a5\u7684\u60c5\u51b5\u662f\u51fa\u81ea\u4e8e\u4e0d\u5c0f\u5fc3\/\u758f\u5ffd\uff0c\u6216\u6545\u610f\uff0c\u751a\u81f3\u662f\u6709\u610f\u7684\u6b3a\u9a97\u548c\u9690\u7792\u3002<\/p>\n

 <\/p>\n

\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u5982\u679c\u5f53\u4e8b\u4eba\u662f\u901a\u8fc7\u4ed6\u4eba\uff0c\u6bd4\u5982\u8bf4\u662f\u8ba9\u96c7\u5458\u6216\u59d4\u6258\u7a0e\u52a1\u987e\u95ee\u6765\u4ee3\u4e3a\u7533\u62a5\u7684\u8bdd\uff0c\u5f53\u4e8b\u4eba\u4f9d\u7136\u9700\u8981\u627f\u62c5\u6240\u6709\u7533\u62a5\u4fe1\u606f\u5fc5\u987b\u6b63\u786e\u65e0\u8bef\u7684\u5168\u90e8\u8d23\u4efb\u3002\u5426\u5219\u5982\u679c\u51fa\u9519\u7684\u8bdd\uff0c\u7a0e\u5c40\u6709\u6743\u529b\u5bf9\u4e8e\u5f53\u4e8b\u4eba\u5f00\u7f5a\u3002<\/p>\n

 <\/p>\n

\"\"<\/p>\n

 <\/p>\n

\u2192 \u90a3\u4e48\uff0c\u7a0e\u5c40\u6709\u53ef\u80fd\u4e0d\u7f5a\u6b3e\u5417\uff1f<\/strong><\/em><\/p>\n

 <\/p>\n

\u6709\u7684\u3002\u7a0e\u5c40\u4e5f\u6307\u51fa\uff0c\u5982\u679c\u5f53\u4e8b\u4eba\u7684\u7533\u62a5\u4e2d\u867d\u7136\u6709\u4e0d\u6b63\u786e\u7684\u5730\u65b9\uff0c\u4f46\u7a0e\u5c40\u76f8\u4fe1\u5f53\u4e8b\u4eba\u5df2\u7ecf\u5c3d\u5230\u5408\u7406\u7684\u8c28\u614e\u548c\u6ce8\u610f\uff08Reasonable Care\uff09\u4e86\u3002\u5982\u679c\u5f53\u4e8b\u4eba\u53ef\u4ee5\u8bc1\u660e\u81ea\u5df1\u5df2\u7ecf\u201d\u5c3d\u5230Reasonable Care\u201c\uff0c\u7a0e\u5c40\u53ef\u4ee5\u4e0d\u5bf9\u5f53\u4e8b\u4eba\u7f5a\u6b3e\uff0c\u6bd4\u5982\uff1a<\/p>\n

 <\/p>\n

\u4fdd\u6709\u5e76\u7ef4\u6301\u6b63\u786e\u7684\u7a0e\u52a1\u8bb0\u5f55\uff1b<\/p>\n

 <\/p>\n

\u5f53\u6709\u4e0d\u786e\u5b9a\u7684\u5730\u65b9\u65f6\uff0c\u6709\u79ef\u6781\u548c\u7a0e\u52a1\u987e\u95ee\u6216\u7a0e\u5c40\u8054\u7cfb\u5e76\u8be2\u95ee\uff0c\u4e3b\u52a8\u60f3\u8981\u786e\u4fdd\u81ea\u5df1\u505a\u51fa\u6b63\u786e\u7533\u62a5\u3002<\/p>\n

 <\/p>\n

\u2192 \u5728\u7a0e\u5c40\u53d1\u73b0\u524d\u201c\u4e3b\u52a8\u62ab\u9732\u201d<\/strong><\/em><\/p>\n

 <\/p>\n

\u7a0e\u5c40\u6307\u51fa\uff0c\u8981\u5224\u5b9a\u5f53\u4e8b\u4eba\u662f\u5426\u5c5e\u4e8e\u201d\u4e3b\u52a8\u62ab\u9732\u201c\uff08Unprompted Disclosure\uff09\uff0c\u9700\u8981\u770b\u5f53\u4e8b\u4eba\u662f\u5426\u5728\u7a0e\u5c40\u201d\u672a\u80fd\u53d1\u73b0\u524d\u201c\uff08\u8fd8\u65e0\u6cd5\u53d1\u73b0\u7684\u65f6\u5019\uff09\u5c31\u4e3b\u52a8\u544a\u8bc9\u7a0e\u5c40\u6709\u5173\u81ea\u5df1\u7684\u4e0d\u6b63\u786e\u7533\u62a5\u3002<\/p>\n

 <\/p>\n

\u7a0e\u5c40\u7684\u610f\u601d\u662f\u8bf4\uff0c\u5982\u679c\u5f53\u4e8b\u4eba\u89c9\u5f97\u7cdf\u4e86\u3001\u5feb\u88ab\u7a0e\u5c40\u53d1\u73b0\u4e86\uff0c\u624d\u53bb\u5411\u7a0e\u5c40\u63ed\u9732\u6709\u8bef\u7684\u5730\u65b9\uff0c\u90a3\u4e48\u8fd9\u7c7b\u62ab\u9732\u4e00\u822c\u5c31\u5c5e\u4e8e\u201d\u975e\u4e3b\u52a8\u62ab\u9732\u201c\uff08Prompted Disclosure\uff09\u3002<\/p>\n

 <\/p>\n

\u7a0e\u5c40\u8865\u5145\uff0c\u4e00\u65e6\u7a0e\u5c40\u5f00\u59cb\u8fdb\u884c\u201d\u68c0\u67e5\u201c\u540e\uff0c\u5f53\u4e8b\u4eba\u624d\u5411\u7a0e\u5c40\u62ab\u9732\u7684\u8bdd\uff0c\u4e00\u822c\u5c31\u5c5e\u4e8e\u201d\u975e\u4e3b\u52a8\u62ab\u9732\u201c\uff0c\u9664\u975e\u5f53\u4e8b\u4eba\u7b26\u5408\u4ee5\u4e0b\uff08\u624d\u53ef\u80fd\u88ab\u89c6\u4e3a\u201d\u4e3b\u52a8\u62ab\u9732\u201c\uff09\uff1a<\/p>\n

 <\/p>\n

\u5f53\u4e8b\u4eba\u4e3b\u52a8\u62ab\u9732\u7684\u201d\u4e0d\u6b63\u786e\u7533\u62a5\u201c\u548c\u7a0e\u5c40\u76ee\u524d\u8fdb\u884c\u68c0\u67e5\u7684\u9879\u76ee\u65e0\u5173\uff08\u4e5f\u5c31\u662f\u5176\u4ed6\u7684\u7533\u62a5\uff09\uff1b\u6216\u8005<\/p>\n

 <\/p>\n

\u6709\u5408\u7406\u7684\u7406\u7531\u53ef\u4ee5\u76f8\u4fe1\uff0c\u7a0e\u5c40\u5728\u68c0\u67e5\u5f53\u4e2d\u4e5f\u65e0\u6cd5\u627e\u5230\u8be5\u201d\u4e0d\u6b63\u786e\u201c\u7684\u4fe1\u606f\uff0c\u800c\u662f\u5f53\u4e8b\u4eba\u81ea\u5df1\u613f\u610f\u201d\u4e3b\u52a8\u63ed\u9732\u201c\u3002<\/p>\n

 <\/p>\n

\u800c\u4e4b\u6240\u4ee5\u8981\u53bb\u533a\u5206\u4e3b\u52a8\u6216\u975e\u4e3b\u52a8\u62ab\u9732\uff0c\u81ea\u7136\u662f\u548c\u7a0e\u5c40\u540e\u7eed\u7684\u7f5a\u6b3e\u6709\u5173\u3002\u201d\u4e3b\u52a8\u62ab\u9732\u201c\u7684\u7f5a\u6b3e\u76f8\u6bd4\u201d\u975e\u4e3b\u52a8\u62ab\u9732\u201c\u81ea\u7136\u4f1a\u4f4e\u4e00\u4e9b\u3002<\/p>\n

 <\/p>\n

\u8fdb\u4e00\u6b65\u8bf4\uff0c\u5982\u679c\u8bf4\u5f53\u4e8b\u4eba\u5148\u524d\u505a\u4e86\u7533\u62a5\uff0c\u7533\u62a5\u7684\u5f53\u4e0b\u8ba4\u4e3a\u662f\u6b63\u786e\u65e0\u8bef\u7684\uff0c\u4f46\u540e\u6765\u81ea\u4e3b\u53d1\u73b0\u53ef\u80fd\u56e0\u4e3a\u758f\u5ffd\u6709\u4e0d\u6b63\u786e\u7684\u5730\u65b9\uff1b\u5728\u5f53\u4e8b\u4eba\u9009\u62e9\u5411\u7a0e\u5c40\u201d\u4e3b\u52a8\u62ab\u9732\u201c\u7684\u60c5\u51b5\u4e0b\uff0c\u7a0e\u5c40\u662f\u6709\u6743\u529b\u5c06\u7f5a\u6b3e\u51cf\u4e3a\u201d\u65e0\u201c\uff0c\u4e5f\u5c31\u662f\u514d\u53bb\u5bf9\u4e8e\u5f53\u4e8b\u4eba\u7684\u7f5a\u6b3e\uff08nil\uff09\u3002<\/p>\n

 <\/p>\n

\u6240\u4ee5\u4e3d\u838e\u5728\u6b64\u4e5f\u5efa\u8bae\uff0c\u5bf9\u4e8e\u7a0e\u5c40\u8d8a\u662f\u91c7\u53d6\u8bda\u5b9e\u4e3a\u4e0a\u3001\u4e3b\u52a8\u62ab\u9732\uff0c\u5176\u5b9e\u5bf9\u4e8e\u5f53\u4e8b\u4eba\u4e5f\u4f1a\u662f\u8d8a\u6709\u5229\u7684\u3002<\/p>\n

 <\/p>\n

\"\"<\/p>\n

 <\/p>\n

\u2192 \u8981\u662f\u7f5a\u6b3e\u65e0\u53ef\u907f\u514d\uff0c\u600e\u4e48\u505a\u624d\u80fd\u964d\u4f4e\u7f5a\u6b3e\uff1f<\/strong><\/em><\/p>\n

 <\/p>\n

\u5bf9\u4e8e\u7a0e\u5c40\u6765\u8bf4\uff0c\u4ed6\u4eec\u6709\u4e00\u5957\u201d\u8861\u91cf\u62ab\u9732\u8d28\u91cf\u201c\u7684\u673a\u5236\uff0c\u79f0\u4e3a\u201dTelling, Helping and Giving\u201c\u3002<\/p>\n

 <\/p>\n

\u6240\u8c13\u5f53\u4e8b\u4eba\u7684\u201d\u62ab\u9732\u8d28\u91cf\u201c\uff0c\u5c31\u662f\u770b\u5f53\u4e8b\u4eba\u5bf9\u4e8e\u7a0e\u5c40\u7684\u201d\u914d\u5408\u7a0b\u5ea6\u201c\u3002\u60f3\u5f53\u7136\uff0c\u5f53\u4e8b\u4eba\u8d8a\u662f\u79ef\u6781\u914d\u5408\u7a0e\u5c40\uff08\u68c0\u67e5\uff09\uff0c\u7a0e\u5c40\u8d8a\u662f\u5c3d\u53ef\u80fd\u6709\u6743\u63d0\u9ad8\u5bf9\u4e8e\u5f53\u4e8b\u4eba\u7684\u201d\u7f5a\u6b3e\u6298\u6263\u201c\u3002<\/p>\n

 <\/p>\n

\u4f8b\u5982\uff1a<\/p>\n

 <\/p>\n

\u4e3b\u52a8\u544a\u77e5\u7a0e\u5c40\u786e\u5b9e\u6709\u51fa\u73b0\u4e0d\u5408\u89c4\u7684\u60c5\u51b5\uff0c\u4ee5\u53ca\u4e3a\u4ec0\u4e48\u4f1a\u53d1\u751f\u8fd9\u6837\u7684\u60c5\u51b5\uff1b<\/p>\n

 <\/p>\n

\u5c3d\u5feb\u544a\u8bc9\u7a0e\u5c40\u6709\u5173\u6240\u6709\u201d\u4e0d\u5408\u89c4\u201c\u7684\u7ec6\u8282\uff1b<\/p>\n

 <\/p>\n

\u79ef\u6781\u534f\u52a9\u7a0e\u5c40\u7684\u8c03\u67e5\uff0c\u8be6\u5c3d\u56de\u7b54\u7a0e\u5c40\u7684\u63d0\u95ee\uff1b<\/p>\n

 <\/p>\n

\u5e2e\u52a9\u7a0e\u5c40\u5c3d\u5feb\u4e86\u89e3\u5f53\u4e8b\u4eba\u7684\u76f8\u5173\u8d26\u6237\u548c\u7eaa\u5f55\uff1b<\/p>\n

 <\/p>\n

\u6709\u6548\u56de\u590d\u7a0e\u5c40\u4fe1\u4ef6\uff1b<\/p>\n

 <\/p>\n

\u914d\u5408\u7a0e\u5c40\u7684\u8c03\u67e5\uff0c\u5305\u62ec\u9762\u8c08\u548c\u5230\u8bbf\u68c0\u67e5\uff1b<\/p>\n

 <\/p>\n

\u5e2e\u52a9\u7a0e\u5c40\u66f4\u5feb\u627e\u51fa\u201d\u4e0d\u5408\u89c4\u201c\u7684\u7ec6\u8282\uff0c\u4f8b\u5982\u6f0f\u62a5\u6f0f\u4ea4\u7684\u91d1\u989d\uff08\u5305\u62ec\u4efb\u4f55\u9690\u85cf\u672a\u7533\u62a5\u7684\u6536\u5165\u7b49\u7b49\uff09\uff1b<\/p>\n

 <\/p>\n

\u79ef\u6781\u7ed9\u4e88\u7a0e\u5c40\u6743\u5229\uff0c\u8ba9\u7a0e\u5c40\u80fd\u591f\u67e5\u770b\u76f8\u5173\u8d26\u5355\/\u6587\u4ef6\uff0c\u4e0d\u5ef6\u8fdf\u56de\u590d\uff0c\u751a\u81f3\u4e3b\u52a8\u9644\u4e0a\u7a0e\u5c40\u6ca1\u6709\u8981\u6c42\u7684\u6587\u4ef6\uff0c\u5e2e\u52a9\u7a0e\u5c40\u5398\u6e05\u4e8b\u5b9e\u3002<\/p>\n

 <\/p>\n

\u7b80\u8a00\u4e4b\uff0c\u7a0e\u5c40\u5c06\u80fd\u5c3d\u6700\u5927\u53ef\u80fd\u51cf\u5c11\u5bf9\u4e8e\u5f53\u4e8b\u4eba\u7684\u7f5a\u6b3e\uff0c\u5982\u679c\u5f53\u4e8b\u4eba\u53ef\u4ee5\u505a\u5230\uff1a<\/p>\n

 <\/p>\n

\u4e00\u65e6\u53d1\u73b0\u6709\u4efb\u4f55\u201d\u4e0d\u5408\u89c4\u201c\u7684\u5730\u65b9\uff08\u6216\u8005\u5f53\u4e8b\u4eba\u76f8\u4fe1\u7a0e\u5c40\u5c31\u8981\u53d1\u73b0\u4e86\uff09\uff0c\u5c31\u5c3d\u5feb\u4ee5\u8bda\u5b9e\u5e76\u79ef\u6781\u6001\u5ea6\uff0c\u4e3b\u52a8\u544a\u77e5\u7a0e\u5c40\u6240\u6709\u6709\u5173\u201d\u4e0d\u5408\u89c4\u201c\u7684\u7ec6\u8282\uff1b\u5e76\u4e14<\/p>\n

 <\/p>\n

\u79ef\u6781\u914d\u5408\u7a0e\u5c40\u540e\u7eed\u6240\u6709\u7684\u8c03\u67e5\u548c\u68c0\u67e5\uff0c\u5c3d\u6700\u5927\u53ef\u80fd\u5e2e\u52a9\u7a0e\u5c40\u5398\u6e05\u4e8b\u5b9e\u548c\u76f8\u5173\u7ec6\u8282\u3002<\/p>\n

 <\/p>\n

\u7a0e\u5c40\u4e5f\u8868\u793a\uff0c\u5982\u679c\u5f53\u4e8b\u4eba\u4e0d\u80fd\u4e3b\u52a8\u6216\u5ef6\u8fdf\u544a\u77e5\u7684\u8bdd\uff0c\u5373\u4fbf\u540e\u9762\u8fd8\u662f\u914d\u5408\u4e86\uff0c\u90a3\u4e48\u7a0e\u5c40\u80fd\u591f\u7ed9\u51fa\u7684\u201d\u7f5a\u6b3e\u6298\u6263\u201c\uff0c\u5c06\u4f1a\u6bd4\u539f\u5148\u5c31\u79ef\u6781\u4e3b\u52a8\u7684\u60c5\u51b5\uff0c\u8981\u6765\u5f97\u4f4e\u4e00\u4e9b\u3002<\/p>\n

 <\/p>\n

\u2192 \u7a0e\u5c40\u5982\u4f55\u51b3\u5b9a\u7f5a\u6b3e\u7684\u6bd4\u4f8b\uff1f<\/strong><\/em><\/p>\n

 <\/p>\n

\u9996\u5148\uff0c\u7a0e\u5c40\u4f1a\u9488\u5bf9\u5f53\u4e8b\u4eba\u7684\u201d\u884c\u4e3a\u201c\u6765\u51b3\u5b9a\u7f5a\u6b3e\u6bd4\u4f8b\u3002\u8fd9\u57fa\u672c\u53ef\u4ee5\u5206\u6210\u4ee5\u4e0b4\u79cd\uff1a<\/p>\n

 <\/p>\n

Reasonable Care\uff08\u5408\u7406\u7684\u8c28\u614e\u548c\u6ce8\u610f\uff09<\/p>\n

 <\/p>\n

Careless\uff08\u758f\u5ffd\/\u4e0d\u5c0f\u5fc3\uff09<\/p>\n

 <\/p>\n

Deliberate\uff08\u6545\u610f\u4e3a\u4e4b\uff09<\/p>\n

 <\/p>\n

Deliberate and Concealed\uff08\u6545\u610f\u4e14\u9690\u7792\/\u6b3a\u9a97\uff09<\/p>\n

 <\/p>\n

\u4e0a\u8ff0\u7b2c3\u548c\u7b2c4\u70b9\u4e0d\u540c\u4e4b\u5904\u5728\u4e8e\uff1aDeliberate\u662f\u6307\uff0c\u5f53\u4e8b\u4eba\u51fa\u73b0\u7684\u201d\u4e0d\u5408\u89c4\u201c\u662f\u6545\u610f\u7684\uff0c\u4f8b\u5982\u523b\u610f\u62a5\u4f4e\u81ea\u5df1\u7684\u6536\u5165\uff1b\u800cDeliberate and Concealed\u5219\u662f\u6307\uff0c\u4e0d\u53ea\u524d\u9762\u51fa\u73b0\u6709\u610f\u7684\u4e0d\u5408\u89c4\u7533\u62a5\uff0c\u4e4b\u540e\u8fd8\u201d\u91c7\u53d6\u884c\u52a8\u201c\u8981\u53bb\u9690\u7792\u6216\u63a9\u76d6\u8be5\u201d\u4e0d\u5408\u89c4\u884c\u4e3a\u201c\u3002<\/p>\n

 <\/p>\n

\u7136\u540e\uff0c\u7ed3\u5408\u5f53\u4e8b\u4eba\u5c5e\u4e8e\u201d\u4e3b\u52a8\u62ab\u9732\u201c\u6216\u201d\u975e\u4e3b\u52a8\u62ab\u9732\u201c\uff0c\u53ef\u4ee5\u5f97\u51fa\u4ee5\u4e0b\u7f5a\u6b3e\u6bd4\u4f8b\uff1a<\/p>\n

 <\/p>\n

\"\"<\/p>\n

 <\/p>\n

\u2192 \u518d\u642d\u914d\u524d\u9762\u63d0\u5230\u7684\u201dTelling, Helping and Giving\u201c\u56e0\u7d20\uff1a<\/strong><\/em><\/p>\n

 <\/p>\n

\u6ee1\u8db3\u201cTelling\u201d\u56e0\u7d20\uff1a\u7a0e\u5c40\u6700\u9ad8\u53ef\u7ed9\u51fa30%\u7f5a\u6b3e\u6298\u6263<\/p>\n

 <\/p>\n

\u6ee1\u8db3\u201cHelping\u201d\u56e0\u7d20\uff1a\u6700\u9ad840%\u7f5a\u6b3e\u6298\u6263<\/p>\n

 <\/p>\n

\u6ee1\u8db3\u201cGiving\u201d\u56e0\u7d20\uff1a\u6700\u9ad830%\u7f5a\u6b3e\u6298\u6263<\/p>\n

 <\/p>\n

\uff08\u503c\u5f97\u4e00\u63d0\u7684\u662f\uff1a\u8fd93\u9879\u56e0\u7d20\u867d\u7136\u76f8\u52a0\u8d77\u6765\u6700\u9ad8\u53ef\u8fbe\u5230100%\u7684\u7f5a\u6b3e\u6298\u6263\uff08\u4e5f\u5c31\u7b49\u540c\u4e8e\u6ca1\u6709\u4efb\u4f55\u7f5a\u6b3e\uff09\uff0c\u4f46\u5b9e\u9645\u4e0a\u8fd9\u79cd100%\u7684\u7f5a\u6b3e\u6298\u6263\u662f\u975e\u5e38\u5c11\u89c1\u7684\u60c5\u51b5\uff1b\u901a\u5e38\u6700\u591a\u662f\u201d\u63a5\u8fd1\u201c100%\u3002\uff09<\/p>\n

 <\/p>\n

\u53ef\u60f3\u800c\u77e5\uff0c\u603b\u7ed3\u524d\u9762\u63d0\u5230\u7684\u201d\u7f5a\u6b3e\u6bd4\u4f8b\u201c\u548c\u201d\u7f5a\u6b3e\u6298\u6263\u201c\u89c4\u5219\uff0c\u6700\u540e\u5c31\u53ef\u4ee5\u5f97\u51fa\u5f53\u4e8b\u4eba\u6700\u7ec8\u7684\u7f5a\u6b3e\u6bd4\u4f8b\uff08Penalty percentage rate\uff09\u4e3a\u4f55\u3002<\/p>\n

 <\/p>\n

\u81f3\u4e8e\u5f53\u4e8b\u4eba\u6700\u7ec8\u9700\u8981\u7f34\u4ea4\u7684\u5b9e\u9645\u7f5a\u6b3e\u91d1\u989d\uff0c\u5219\u9700\u8981\u4ee5\u201cPenalty percentage rate\u201d\u4e58\u4ee5\u201cPotential Lost Revenue\u201d\uff08\u8fd9\u4e00\u822c\u662f\u6307\u5f53\u4e8b\u4eba\u5c11\u62a5\/\u5c11\u4ea4\u7684\u7a0e\u91d1\uff09\uff0c\u6700\u540e\u5c31\u4f1a\u5f97\u51fa\u4e00\u4e2a\u7f5a\u6b3e\u7684\u5177\u4f53\u91d1\u989d\u3002<\/p>\n

 <\/p>\n

\u4e3d\u838e\u7ed3\u8bed\uff1a<\/p>\n

 <\/p>\n

\u603b\u7684\u6765\u8bf4\uff0c\u4e3d\u838e\u8fd8\u662f\u63d0\u9192\uff0c\u9762\u5bf9\u7a0e\u5c40\uff0c\u5f53\u4e8b\u4eba\u6700\u597d\u7684\u505a\u6cd5\uff0c\u4e00\u76f4\u90fd\u662f\u8bda\u5b9e\u4e3a\u4e0a\u3002<\/p>\n

 <\/p>\n

\u5e76\u4e14\uff0c\u5982\u679c\u771f\u7684\u6709\u4e0d\u5c0f\u5fc3\u51fa\u9519\u7684\u5730\u65b9\uff0c\u5728\u9762\u5bf9\u7a0e\u5c40\u8c03\u67e5\u7684\u65f6\u5019\uff0c\u4e5f\u8981\u79ef\u6781\u914d\u5408\uff0c\u5e76\u4e14\u5411\u7a0e\u5c40\u89e3\u91ca\u6e05\u695a\u5e76\u9644\u4e0a\u8be6\u7ec6\u7684\u8bc1\u636e\uff0c\u6765\u8bc1\u660e\u81ea\u5df1\u7684\u8bf4\u6cd5\u3002<\/p>\n

 <\/p>\n

\u8fd9\u6837\u7684\u57fa\u7840\uff0c\u5176\u5b9e\u662f\u7a0e\u5c40\u4e0d\u8bba\u66f4\u65b0\u591a\u5c11\u6b21\u76f8\u5173\u653f\u7b56\u6587\u4ef6\uff0c\u90fd\u4f1a\u4fdd\u7559\u7684\u57fa\u672c\u539f\u5219\u3002<\/p>\n

 <\/p>\n

\u4e3d\u838e\u4e5f\u63d0\u9192\uff0c\u5982\u679c\u5f53\u4e8b\u4eba\u6536\u5230\u7a0e\u5c40\u7684\u901a\u77e5\u8981\u8fdb\u884c\u5408\u89c4\u68c0\u67e5\uff1b\u5728\u63a5\u5230\u7a0e\u5c40\u7684\u4fe1\u4ef6\u540e\uff0c\u4e00\u5b9a\u8981\u7b2c\u4e00\u65f6\u95f4\u8054\u7cfb\u60a8\u7684\u4f1a\u8ba1\u6216\u8005\u7a0e\u52a1\u987e\u95ee\uff0c\u5343\u4e07\u4e0d\u80fd\u5f80\u540e\u62d6\u3002<\/p>\n

 <\/p>\n

\u56e0\u4e3a\u8d8a\u5f80\u540e\u62d6\uff0c\u5c31\u4ee3\u8868\u5411\u7a0e\u5c40\u8868\u660e\u5408\u4f5c\u6001\u5ea6\u548c\u5bfb\u627e\u5408\u7406\u7406\u7531\u6f84\u6e05\u4e8b\u5b9e\u7684\u53ef\u80fd\u6027\u8d8a\u5c0f\uff0c\u7a0e\u5c40\u5c31\u8d8a\u6709\u53ef\u80fd\u4f1a\u5bf9\u5f53\u4e8b\u4eba\u5f62\u6210\u8d1f\u9762\u8bc4\u4ef7\u3002<\/p>\n

 <\/p>\n

\u53e6\u5916\uff0c\u5982\u679c\u7a0e\u5c40\u524d\u6765\u8c03\u67e5\u7684\u8bdd\uff0c\u201c\u63d0\u524d\u901a\u77e5\u201d\u7684\u60c5\u51b5\u4e0b\u4e00\u822c\u90fd\u662f\u4f1a\u8868\u660e\u9700\u8981\u5f53\u4e8b\u4eba\u63d0\u4f9b\u54ea\u4e9b\u6750\u6599\u7684\u3002<\/p>\n

 <\/p>\n

\u5efa\u8bae\u5f53\u4e8b\u4eba\u79ef\u6781\u914d\u5408\u7a0e\u5c40\u7684\u8c03\u67e5\uff0c\u63d0\u4f9b\u4ed6\u4eec\u6240\u8981\u6c42\u7684\u8d44\u6599\u3002<\/p>\n

 <\/p>\n

\u4eca\u5929\u7684\u6587\u7ae0\u5c31\u5230\u8fd9\u8fb9\uff0c\u5982\u679c\u60a8\u5bf9\u4e8e\u6587\u7ae0\u5185\u5bb9\uff0c\u6216\u8005\u5176\u4ed6\u82f1\u56fd\u6cd5\u5f8b\u65b9\u9762\uff0c\u6709\u4efb\u4f55\u7591\u95ee\uff0c\u90fd\u6b22\u8fce\u8fdb\u4e00\u6b65\u54a8\u8be2\u4e3d\u838e\u5f8b\u5e08\u884c\u3002<\/p>\n

 <\/p>\n

\u4efb\u4f55\u82f1\u56fd\u7a0e\u52a1\u65b9\u9762\u7684\u95ee\u9898\uff0c\u4e5f\u53ef\u4ee5\u8054\u7cfb\u54a8\u8be2\u4e3d\u838e\u4f1a\u8ba1\u884c\u3002<\/p>\n

 <\/p>\n

\u89c9\u5f97\u4e3d\u838e\u7684\u6587\u7ae0\u4e0d\u9519\uff1f\u8bf7\u4e0d\u8981\u541d\u4e8e\u70b9\u8d5e\u548c\u8f6c\u53d1\uff01\u60a8\u7684\u652f\u6301\u662f\u4e3d\u838e\u7ee7\u7eed\u524d\u8fdb\u7684\u52a8\u529b\uff0c\u6211\u4eec\u5c06\u5c3d\u529b\u4e3a\u838e\u7c89\u4eec\u63d0\u4f9b\u6700\u65b0\u6700\u5168\u7684\u5b9e\u7528\u4fe1\u606f\u3002<\/p>\n

 <\/p>\n

\n

> \ud83d\udcf1 \u4e3d\u838e\u7684\u201c\u638c\u4e0a\u5f8b\u5e08\u201d\u670d\u52a1 \ud83d\udcf1 <<\/p>\n<\/blockquote>\n

 <\/p>\n

\"\"<\/p>\n

 <\/p>\n

\u5982\u679c\u838e\u7c89\u4eec\u5bf9\u4e8e\u4e3d\u838e\u7684\u201c\u638c\u4e0a\u5f8b\u5e08\u201d\u670d\u52a1\u6709\u4efb\u4f55\u7591\u95ee\uff0c\u6216\u8005\u60f3\u8981\u4e86\u89e3\u5982\u4f55\u4f7f\u7528\u4e3d\u838eAPP\uff0c\u838e\u7c89\u4eec\u53ef\u70b9\u51fb\u8fd9\u91cc \u2193<\/p>\n

 <\/p>\n

\u300a\u60a8\u7684\u638c\u4e0a\u5f8b\u5e08\u884c\uff1a\u5982\u4f55\u4f7f\u7528\u4e3d\u838eAPP\uff1f\u300b<\/a><\/p>\n

 <\/p>\n

\u4e3d\u838e\u4ee5\u7b80\u6613\u56fe\u8868\uff0c\u4e00\u6b65\u4e00\u6b65\u5e26\u60a8\u4f7f\u7528\u4e3d\u838e\u5f8b\u5e08\u884c\u7684\u4e13\u5c5eAPP\u3002<\/p>\n

 <\/p>\n

\u60a8\u548c\u6211\u4eec\u53ea\u6709\u4e00\u952e\u4e4b\u9694\u3002\u59d4\u6258\u6211\u4eec\uff0c\u60a8\u5b8c\u5168\u53ef\u4ee5\u66f4\u52a0\u7701\u65f6\u7701\u529b<\/strong>\u3002\u5bf9\u4e8e\u4f4f\u5f97\u8fdc\u7684\u838e\u7c89\uff0c\u60a8\u66f4\u53ef\u4ee5\u7701\u4e0b\u8f66\u8d39\u548c\u821f\u8f66\u52b3\u987f<\/strong>\u3002\u4e3d\u838e\u53ea\u60f3\u4e3a\u60a8\u505a\u5f97\u66f4\u597d\u3002\u60a8\u8bf4\uff0c\u6211\u4eec\u505a\uff01\u59d4\u6258\u4e3d\u838e\uff0c\u4ece\u6765\u6ca1\u6709\u5982\u6b64\u7b80\u5355\u8fc7\uff01<\/strong><\/p>\n

 <\/p>\n

\u5982\u679c\u838e\u7c89\u4eec\u5bf9\u4e8e\u4e3d\u838e\u7684\u201c\u638c\u4e0a\u5f8b\u5e08\u201d\u670d\u52a1\u6709\u4efb\u4f55\u7591\u95ee\uff0c\u6216\u8005\u6709\u5176\u4ed6\u6cd5\u5f8b\u95ee\u9898\uff0c\u90fd\u53ef\u4ee5\u76f4\u63a5\u8054\u7cfb\u4e3d\u838e\u5f8b\u5e08\u884c\uff08www.lisaslaw.co.uk\uff09<\/strong>\uff0c\u6216\u8005\u901a\u8fc7\u6211\u4eec\u65d7\u4e0b<\/strong>\u5b98\u7f51<\/strong>\u548c\u300a\u4e3d\u838e\u77e5\u9053\u300b\u5fae\u4fe1\u516c\u4f17\u53f7\uff08UK-LISA\uff09<\/strong>\uff0c\u5b98\u65b9\u5fae\u535a\uff08www.weibo.com\/lisaslaw\uff09<\/strong>\u54a8\u8be2\u4e3d\u838e\u3002<\/p>\n

 <\/p>\n

\u4e3d\u838e\u5f8b\u5e08\u884c\u8054\u7edc\u90ae\u7bb1\uff1ainfo@lisaslaw.co.uk<\/p>\n

\u8054\u7edc\u7535\u8bdd\uff1a020 7928 0276<\/p>\n

\u8054\u7edc\u5fae\u4fe1\u53f7\uff1alisaslaw003<\/p>\n

\u300a\u4e3d\u838e\u77e5\u9053\u300b\u5b98\u65b9\u5fae\u535a\uff1awww.weibo.com\/lisaslaw<\/a>\uff1b\u624b\u673a\u7248\uff1awww.weibo.cn\/lisaslaw<\/a><\/p>\n

\u626b\u4e00\u626b\uff0c\u300a\u4e3d\u838e\u77e5\u9053\u300b\u5fae\u4fe1\u516c\u4f17\u53f7\uff1a<\/b><\/p>\n

\"\"<\/p>\n","protected":false},"excerpt":{"rendered":"

\u63d0\u5230\u82f1\u56fd\u7a0e\u5c40\u7684\u201d\u5408\u89c4\u68c0\u67e5\u201c\uff08Compliance Check\uff09\u4ee5\u53ca\u540e\u7eed\u53ef\u80fd\u4f34\u968f\u51fa\u73b0\u7684\u7a0e\u5c40\u7f5a\u6b3e\uff08HMRC pen […]<\/p>\n","protected":false},"author":4,"featured_media":31031,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1439],"tags":[1443],"class_list":["post-28805","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category--zh-hans","tag--zh-hans"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t