GET
問題 · 2026-10-12
如果你只係公司受僱員工且薪資透過PAYE扣稅，通常毋需申請UTR。但若有其他收入來源則需申報。
如果你在英國公司工作且薪資已透過PAYE系統自動扣稅，通常毋需自己申請UTR或進行自我報稅[1]。然而，若你有自僱或兼職收入超過£1,000、出租收入、海外收入、投資收益或股息超過特定門檻、或身為公司董事，則必須向HMRC登記並申請UTR進行Self Assessment[1][2]。首次申報須於稅務年度結束後翌年10月5日前完成[1]。建議你先確認除薪資外是否有其他應課稅收入，如僅有單一薪資收入且未達高額門檻，一般只需保留薪資單與P60文件即可。如有疑問，可前往英國稅務局官網進行資格測試。
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