{"id":71365,"date":"2024-08-16T18:55:21","date_gmt":"2024-08-16T17:55:21","guid":{"rendered":"https:\/\/dianel.co.uk\/bg\/?p=71365"},"modified":"2024-08-16T18:55:28","modified_gmt":"2024-08-16T17:55:28","slug":"%d0%b8%d0%b7%d1%87%d0%b8%d1%81%d0%bb%d1%8f%d0%b2%d0%b0%d0%bd%d0%b5-%d0%bd%d0%b0-%d0%ba%d0%be%d1%80%d0%bf%d0%be%d1%80%d0%b0%d1%82%d0%b8%d0%b2%d0%b5%d0%bd-%d0%b4%d0%b0%d0%bd%d1%8a%d0%ba","status":"publish","type":"post","link":"https:\/\/frontedgeaccountants.co.uk\/bg\/%d0%b8%d0%b7%d1%87%d0%b8%d1%81%d0%bb%d1%8f%d0%b2%d0%b0%d0%bd%d0%b5-%d0%bd%d0%b0-%d0%ba%d0%be%d1%80%d0%bf%d0%be%d1%80%d0%b0%d1%82%d0%b8%d0%b2%d0%b5%d0%bd-%d0%b4%d0%b0%d0%bd%d1%8a%d0%ba\/","title":{"rendered":"\u0418\u0437\u0447\u0438\u0441\u043b\u044f\u0432\u0430\u043d\u0435 \u043d\u0430 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u0435\u043d \u0434\u0430\u043d\u044a\u043a \u0432\u044a\u0432 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\u0438\u0437\u0447\u0438\u0441\u043b\u044f\u0432\u0430\u043d\u0435:<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8220;1_3&#8243; _builder_version=&#8220;4.16&#8243; custom_padding=&#8220;|||&#8220; global_colors_info=&#8220;{}&#8220; custom_padding__hover=&#8220;|||&#8220;][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8220;1&#8243; custom_padding_last_edited=&#8220;off|desktop&#8220; _builder_version=&#8220;4.27.0&#8243; background_color=&#8220;#f6f8fa&#8220; custom_padding=&#8220;54px|0px|54px|0px|false|false&#8220; custom_padding_phone=&#8220;50px||50px|&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_row _builder_version=&#8220;4.27.0&#8243; width=&#8220;90%&#8220; max_width=&#8220;1170px&#8220; max_width_tablet=&#8220;90%&#8220; max_width_phone=&#8220;90%&#8220; max_width_last_edited=&#8220;on|phone&#8220; custom_padding=&#8220;20px|0px|20px|0px|true|false&#8220; global_colors_info=&#8220;{}&#8220;][et_pb_column type=&#8220;4_4&#8243; _builder_version=&#8220;4.16&#8243; custom_padding=&#8220;|||&#8220; global_colors_info=&#8220;{}&#8220; custom_padding__hover=&#8220;|||&#8220;][et_pb_text _builder_version=&#8220;4.27.0&#8243; text_font=&#8220;||||||||&#8220; text_font_size=&#8220;17px&#8220; text_line_height=&#8220;2em&#8220; header_font=&#8220;||||||||&#8220; header_2_font=&#8220;Montserrat|800|||||||&#8220; header_2_font_size=&#8220;30px&#8220; header_2_line_height=&#8220;1.5em&#8220; header_3_font=&#8220;||||||||&#8220; header_4_font=&#8220;||||||||&#8220; text_orientation=&#8220;justified&#8220; max_width_tablet=&#8220;700px&#8220; max_width_phone=&#8220;700px&#8220; max_width_last_edited=&#8220;off|desktop&#8220; custom_margin=&#8220;|||&#8220; custom_margin_tablet=&#8220;|0px||&#8220; custom_margin_phone=&#8220;|0px||&#8220; custom_margin_last_edited=&#8220;off|desktop&#8220; custom_padding=&#8220;20px|||&#8220; hover_enabled=&#8220;0&#8243; header_2_font_size_tablet=&#8220;30px&#8220; 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\u0420\u0430\u0437\u0440\u0435\u0448\u0435\u043d\u0438\u0442\u0435 \u0440\u0430\u0437\u0445\u043e\u0434\u0438 \u043c\u043e\u0433\u0430\u0442 \u0434\u0430 \u0432\u043a\u043b\u044e\u0447\u0432\u0430\u0442:<\/p>\n<ul>\n<li>\u0420\u0430\u0437\u0445\u043e\u0434\u0438 \u0437\u0430 \u0437\u0430\u043f\u043b\u0430\u0442\u0438 \u0438 \u043e\u0441\u0438\u0433\u0443\u0440\u043e\u0432\u043a\u0438<\/li>\n<li>\u041e\u043f\u0435\u0440\u0430\u0442\u0438\u0432\u043d\u0438 \u0440\u0430\u0437\u0445\u043e\u0434\u0438 (\u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440 \u043d\u0430\u0435\u043c, \u043a\u043e\u043c\u0443\u043d\u0430\u043b\u043d\u0438 \u0443\u0441\u043b\u0443\u0433\u0438)<\/li>\n<li>\u0410\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0438\u0438<\/li>\n<li>\u0420\u0430\u0437\u0445\u043e\u0434\u0438 \u0437\u0430 \u043c\u0430\u0440\u043a\u0435\u0442\u0438\u043d\u0433 \u0438 \u0440\u0435\u043a\u043b\u0430\u043c\u0430<\/li>\n<li>\u0420\u0430\u0437\u0445\u043e\u0434\u0438 \u0437\u0430 \u043f\u0440\u043e\u0444\u0435\u0441\u0438\u043e\u043d\u0430\u043b\u043d\u0438 \u0443\u0441\u043b\u0443\u0433\u0438 (\u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u043d\u0438 \u0438 \u043f\u0440\u0430\u0432\u043d\u0438 \u0443\u0441\u043b\u0443\u0433\u0438)<\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8220;4.27.0&#8243; text_font=&#8220;||||||||&#8220; text_font_size=&#8220;17px&#8220; text_line_height=&#8220;2em&#8220; header_font=&#8220;||||||||&#8220; header_2_font=&#8220;Montserrat|800|||||||&#8220; header_2_font_size=&#8220;30px&#8220; header_2_line_height=&#8220;1.5em&#8220; header_3_font=&#8220;||||||||&#8220; header_4_font=&#8220;||||||||&#8220; text_orientation=&#8220;justified&#8220; custom_margin=&#8220;|||&#8220; custom_padding=&#8220;20px|||&#8220; hover_enabled=&#8220;0&#8243; header_2_font_size_tablet=&#8220;30px&#8220; header_2_font_size_phone=&#8220;20px&#8220; header_2_font_size_last_edited=&#8220;on|phone&#8220; locked=&#8220;off&#8220; global_colors_info=&#8220;{}&#8220; sticky_enabled=&#8220;0&#8243;]<\/p>\n<ol start=\"2\">\n<li><strong> \u041f\u0440\u0438\u043b\u0430\u0433\u0430\u0439\u0442\u0435 \u0434\u0430\u043d\u044a\u0447\u043d\u0438\u0442\u0435 \u043e\u0431\u043b\u0435\u043a\u0447\u0435\u043d\u0438\u044f \u0438 \u043e\u0442\u0441\u0442\u044a\u043f\u043a\u0438<\/strong><\/li>\n<\/ol>\n<p>\u041f\u0440\u0435\u0434\u0438 \u0434\u0430 \u0438\u0437\u0447\u0438\u0441\u043b\u0438\u0442\u0435 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0438\u044f \u0434\u0430\u043d\u044a\u043a, \u043f\u0440\u043e\u0432\u0435\u0440\u0435\u0442\u0435 \u0434\u0430\u043b\u0438 \u0438\u043c\u0430\u0442\u0435 \u043f\u0440\u0430\u0432\u043e \u043d\u0430 \u043d\u044f\u043a\u0430\u043a\u0432\u0438 \u0434\u0430\u043d\u044a\u0447\u043d\u0438 \u043e\u0431\u043b\u0435\u043a\u0447\u0435\u043d\u0438\u044f \u0438\u043b\u0438 \u043e\u0442\u0441\u0442\u044a\u043f\u043a\u0438, \u043a\u0430\u0442\u043e \u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440:<\/p>\n<ul>\n<li>\u0418\u0437\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u0442\u0435\u043b\u0441\u043a\u0438 \u0438 \u0440\u0430\u0437\u0432\u043e\u0439\u043d\u0438 \u0440\u0430\u0437\u0445\u043e\u0434\u0438 (R&amp;D Tax Relief)<\/li>\n<li>\u041e\u0431\u043b\u0435\u043a\u0447\u0435\u043d\u0438\u044f \u0437\u0430 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u0438 \u0432 \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u043e\u0432\u0438 \u0430\u043a\u0442\u0438\u0432\u0438 (Annual Investment Allowance)<\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8220;4.27.0&#8243; text_font=&#8220;||||||||&#8220; text_font_size=&#8220;17px&#8220; text_line_height=&#8220;2em&#8220; header_font=&#8220;||||||||&#8220; header_2_font=&#8220;Montserrat|800|||||||&#8220; header_2_font_size=&#8220;30px&#8220; header_2_line_height=&#8220;1.5em&#8220; header_3_font=&#8220;||||||||&#8220; header_4_font=&#8220;||||||||&#8220; text_orientation=&#8220;justified&#8220; custom_margin=&#8220;|||&#8220; custom_padding=&#8220;20px|||&#8220; hover_enabled=&#8220;0&#8243; header_2_font_size_tablet=&#8220;30px&#8220; header_2_font_size_phone=&#8220;20px&#8220; header_2_font_size_last_edited=&#8220;on|phone&#8220; locked=&#8220;off&#8220; global_colors_info=&#8220;{}&#8220; sticky_enabled=&#8220;0&#8243;]<\/p>\n<ol start=\"3\">\n<li><strong> \u0418\u0437\u0447\u0438\u0441\u043b\u0435\u0442\u0435 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0438\u044f \u0434\u0430\u043d\u044a\u043a<\/strong><\/li>\n<\/ol>\n<p>\u0421\u043b\u0435\u0434 \u043a\u0430\u0442\u043e \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0438\u0442\u0435 \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u0430\u0442\u0430 \u043f\u0435\u0447\u0430\u043b\u0431\u0430 \u0438 \u043f\u0440\u0438\u043b\u043e\u0436\u0438\u0442\u0435 \u0432\u0441\u0438\u0447\u043a\u0438 \u043e\u0431\u043b\u0435\u043a\u0447\u0435\u043d\u0438\u044f, \u043c\u043e\u0436\u0435\u0442\u0435 \u0434\u0430 \u0438\u0437\u0447\u0438\u0441\u043b\u0438\u0442\u0435 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0438\u044f \u0434\u0430\u043d\u044a\u043a. \u041a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0438\u044f\u0442 \u0434\u0430\u043d\u044a\u043a \u0432\u044a\u0432 \u0412\u0435\u043b\u0438\u043a\u043e\u0431\u0440\u0438\u0442\u0430\u043d\u0438\u044f \u0437\u0430 2024 \u0433\u043e\u0434\u0438\u043d\u0430 \u0435:<\/p>\n<ul>\n<li><strong>19% \u0437\u0430 \u043c\u0430\u043b\u043a\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438<\/strong>: \u0422\u0430\u0437\u0438 \u0441\u0442\u0430\u0432\u043a\u0430 \u0441\u0435 \u043f\u0440\u0438\u043b\u0430\u0433\u0430 \u0437\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0441 \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u0430 \u043f\u0435\u0447\u0430\u043b\u0431\u0430 \u0434\u043e \u00a350,000.<\/li>\n<li><strong>25% \u0437\u0430 \u0433\u043e\u043b\u0435\u043c\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438<\/strong>: \u0422\u0430\u0437\u0438 \u0441\u0442\u0430\u0432\u043a\u0430 \u0441\u0435 \u043f\u0440\u0438\u043b\u0430\u0433\u0430 \u0437\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0441 \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u0430 \u043f\u0435\u0447\u0430\u043b\u0431\u0430 \u043d\u0430\u0434 \u00a3250,000.<\/li>\n<li><strong>\u041c\u0430\u0440\u0433\u0438\u043d\u0430\u043b\u043d\u0430 \u0441\u0442\u0430\u0432\u043a\u0430<\/strong>: \u0417\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0441 \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u0430 \u043f\u0435\u0447\u0430\u043b\u0431\u0430 \u043c\u0435\u0436\u0434\u0443 \u00a350,001 \u0438 \u00a3250,000 \u0441\u0435 \u043f\u0440\u0438\u043b\u0430\u0433\u0430 \u043c\u0430\u0440\u0433\u0438\u043d\u0430\u043b\u043d\u0430 \u0441\u0442\u0430\u0432\u043a\u0430, \u043a\u043e\u044f\u0442\u043e \u0435 \u043f\u0440\u043e\u0433\u0440\u0435\u0441\u0438\u0432\u043d\u0430.<\/li>\n<\/ul>\n<p><strong>\u0424\u043e\u0440\u043c\u0443\u043b\u0430 \u0437\u0430 \u0438\u0437\u0447\u0438\u0441\u043b\u044f\u0432\u0430\u043d\u0435 \u043d\u0430 \u0434\u0430\u043d\u044a\u043a\u0430 \u0437\u0430 \u0433\u043e\u043b\u0435\u043c\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438:<\/strong><\/p>\n<p>\u041a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u0435\u043d \u0434\u0430\u043d\u044a\u043a = \u041e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u0430 \u043f\u0435\u0447\u0430\u043b\u0431\u0430 * 25%<\/p>\n<p><strong>\u0424\u043e\u0440\u043c\u0443\u043b\u0430 \u0437\u0430 \u0438\u0437\u0447\u0438\u0441\u043b\u044f\u0432\u0430\u043d\u0435 \u043d\u0430 \u0434\u0430\u043d\u044a\u043a\u0430 \u0437\u0430 \u043c\u0430\u043b\u043a\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438:<\/strong><\/p>\n<p>\u041a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u0435\u043d \u0434\u0430\u043d\u044a\u043a = \u041e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u0430 \u043f\u0435\u0447\u0430\u043b\u0431\u0430 * 19%<\/p>\n<p><strong>\u041f\u0440\u0438\u043c\u0435\u0440:<\/strong><\/p>\n<p>\u0410\u043a\u043e \u0435\u0434\u043d\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f \u0438\u043c\u0430 \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u0430 \u043f\u0435\u0447\u0430\u043b\u0431\u0430 \u043e\u0442 \u00a3100,000:<\/p>\n<ol>\n<li>\u041f\u044a\u0440\u0432\u0438\u0442\u0435 \u00a350,000 \u0441\u0435 \u043e\u0431\u043b\u0430\u0433\u0430\u0442 \u0441 19%: \u0414\u0430\u043d\u044a\u043a = \u00a350,000 * 19% = \u00a39,500<\/li>\n<li>\u041e\u0441\u0442\u0430\u043d\u0430\u043b\u0438\u0442\u0435 \u00a350,000 \u0441\u0435 \u043e\u0431\u043b\u0430\u0433\u0430\u0442 \u0441 \u043c\u0430\u0440\u0433\u0438\u043d\u0430\u043b\u043d\u0430\u0442\u0430 \u0441\u0442\u0430\u0432\u043a\u0430: \u0414\u0430\u043d\u044a\u043a = \u00a350,000 * 25% = \u00a312,500<\/li>\n<\/ol>\n<p>\u041e\u0431\u0449\u0438\u044f\u0442 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u0435\u043d \u0434\u0430\u043d\u044a\u043a \u0449\u0435 \u0431\u044a\u0434\u0435: \u0414\u0430\u043d\u044a\u043a = \u00a39,500 + \u00a312,500 = \u00a322,000<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8220;4.27.0&#8243; text_font=&#8220;||||||||&#8220; text_font_size=&#8220;17px&#8220; text_line_height=&#8220;2em&#8220; header_font=&#8220;||||||||&#8220; header_2_font=&#8220;Montserrat|800|||||||&#8220; header_2_font_size=&#8220;30px&#8220; header_2_line_height=&#8220;1.5em&#8220; header_3_font=&#8220;||||||||&#8220; header_4_font=&#8220;||||||||&#8220; text_orientation=&#8220;justified&#8220; custom_margin=&#8220;|||&#8220; custom_padding=&#8220;20px|||&#8220; hover_enabled=&#8220;0&#8243; header_2_font_size_tablet=&#8220;30px&#8220; header_2_font_size_phone=&#8220;20px&#8220; header_2_font_size_last_edited=&#8220;on|phone&#8220; locked=&#8220;off&#8220; global_colors_info=&#8220;{}&#8220; sticky_enabled=&#8220;0&#8243;]<\/p>\n<ol start=\"4\">\n<li><strong> \u041f\u043e\u0434\u0430\u0432\u0430\u043d\u0435 \u043d\u0430 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0430\u0442\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0430 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f<\/strong><\/li>\n<\/ol>\n<p>\u0421\u043b\u0435\u0434 \u043a\u0430\u0442\u043e \u0438\u0437\u0447\u0438\u0441\u043b\u0438\u0442\u0435 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0438\u044f \u0434\u0430\u043d\u044a\u043a, \u0442\u0440\u044f\u0431\u0432\u0430 \u0434\u0430 \u043f\u043e\u0434\u0430\u0434\u0435\u0442\u0435 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0430\u0442\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0430 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f (CT600) \u0434\u043e HMRC. \u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f\u0442\u0430 \u0442\u0440\u044f\u0431\u0432\u0430 \u0434\u0430 \u0431\u044a\u0434\u0435 \u043f\u043e\u0434\u0430\u0434\u0435\u043d\u0430 \u0434\u043e 12 \u043c\u0435\u0441\u0435\u0446\u0430 \u0441\u043b\u0435\u0434 \u043a\u0440\u0430\u044f \u043d\u0430 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u043d\u0430\u0442\u0430 \u0433\u043e\u0434\u0438\u043d\u0430 \u043d\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f\u0442\u0430.<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8220;4.27.0&#8243; text_font=&#8220;||||||||&#8220; text_font_size=&#8220;17px&#8220; text_line_height=&#8220;2em&#8220; header_font=&#8220;||||||||&#8220; header_2_font=&#8220;Montserrat|800|||||||&#8220; header_2_font_size=&#8220;30px&#8220; header_2_line_height=&#8220;1.5em&#8220; header_3_font=&#8220;||||||||&#8220; header_4_font=&#8220;||||||||&#8220; text_orientation=&#8220;justified&#8220; custom_margin=&#8220;|||&#8220; custom_padding=&#8220;20px|||&#8220; hover_enabled=&#8220;0&#8243; header_2_font_size_tablet=&#8220;30px&#8220; header_2_font_size_phone=&#8220;20px&#8220; header_2_font_size_last_edited=&#8220;on|phone&#8220; locked=&#8220;off&#8220; global_colors_info=&#8220;{}&#8220; sticky_enabled=&#8220;0&#8243;]<\/p>\n<ol start=\"5\">\n<li><strong> \u041f\u043b\u0430\u0449\u0430\u043d\u0435 \u043d\u0430 \u0434\u0430\u043d\u044a\u043a\u0430<\/strong><\/li>\n<\/ol>\n<p>\u041a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0438\u044f\u0442 \u0434\u0430\u043d\u044a\u043a \u0442\u0440\u044f\u0431\u0432\u0430 \u0434\u0430 \u0431\u044a\u0434\u0435 \u043f\u043b\u0430\u0442\u0435\u043d \u0434\u043e 9 \u043c\u0435\u0441\u0435\u0446\u0430 \u0438 1 \u0434\u0435\u043d \u0441\u043b\u0435\u0434 \u043a\u0440\u0430\u044f \u043d\u0430 \u0441\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u043d\u0430\u0442\u0430 \u0433\u043e\u0434\u0438\u043d\u0430 \u043d\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f\u0442\u0430. \u0410\u043a\u043e \u0434\u0430\u043d\u044a\u043a\u044a\u0442 \u043d\u0435 \u0431\u044a\u0434\u0435 \u043f\u043b\u0430\u0442\u0435\u043d \u043d\u0430\u0432\u0440\u0435\u043c\u0435, \u043c\u043e\u0436\u0435 \u0434\u0430 \u0441\u0435 \u043d\u0430\u0447\u0438\u0441\u043b\u044f\u0442 \u043b\u0438\u0445\u0432\u0438 \u0438 \u0433\u043b\u043e\u0431\u0438.<\/p>\n<p>\u0417\u0430 \u043f\u043e\u0432\u0435\u0447\u0435 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u0438 \u0434\u0435\u0442\u0430\u0439\u043b\u0438 \u043e\u0442\u043d\u043e\u0441\u043d\u043e \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0438\u044f \u0434\u0430\u043d\u044a\u043a \u0432\u044a\u0432 \u0412\u0435\u043b\u0438\u043a\u043e\u0431\u0440\u0438\u0442\u0430\u043d\u0438\u044f, \u043c\u043e\u0436\u0435\u0442\u0435 \u0434\u0430 \u043f\u043e\u0441\u0435\u0442\u0438\u0442\u0435 \u043e\u0444\u0438\u0446\u0438\u0430\u043b\u043d\u0438\u044f \u0441\u0430\u0439\u0442 \u043d\u0430 HMRC.<\/p>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u041d\u0430\u0443\u0447\u0435\u0442\u0435 \u043a\u0430\u043a \u0434\u0430 \u0438\u0437\u0447\u0438\u0441\u043b\u0438\u0442\u0435 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0438\u044f \u0434\u0430\u043d\u044a\u043a \u0432\u044a\u0432 \u0412\u0435\u043b\u0438\u043a\u043e\u0431\u0440\u0438\u0442\u0430\u043d\u0438\u044f \u0437\u0430 2024 \u0433\u043e\u0434\u0438\u043d\u0430, \u0432\u043a\u043b\u044e\u0447\u0438\u0442\u0435\u043b\u043d\u043e \u0432\u0430\u0436\u043d\u0438 \u0434\u0430\u043d\u044a\u0447\u043d\u0438 \u0441\u0442\u0430\u0432\u043a\u0438, \u043e\u0431\u043b\u0435\u043a\u0447\u0435\u043d\u0438\u044f \u0438 \u0441\u0440\u043e\u043a\u043e\u0432\u0435 \u0437\u0430 \u043f\u043e\u0434\u0430\u0432\u0430\u043d\u0435 \u043d\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0438 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-71365","post","type-post","status-publish","format-standard","hentry","category-1"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.8 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>\u0418\u0437\u0447\u0438\u0441\u043b\u044f\u0432\u0430\u043d\u0435 \u043d\u0430 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u0435\u043d \u0434\u0430\u043d\u044a\u043a \u0432\u044a\u0432 \u0412\u0435\u043b\u0438\u043a\u043e\u0431\u0440\u0438\u0442\u0430\u043d\u0438\u044f<\/title>\n<meta name=\"description\" content=\"\u041d\u0430\u0443\u0447\u0435\u0442\u0435 \u043a\u0430\u043a \u0434\u0430 \u0438\u0437\u0447\u0438\u0441\u043b\u0438\u0442\u0435 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0438\u044f \u0434\u0430\u043d\u044a\u043a \u0432\u044a\u0432 \u0412\u0435\u043b\u0438\u043a\u043e\u0431\u0440\u0438\u0442\u0430\u043d\u0438\u044f \u0437\u0430 2024 \u0433\u043e\u0434\u0438\u043d\u0430, \u0432\u043a\u043b\u044e\u0447\u0438\u0442\u0435\u043b\u043d\u043e \u0432\u0430\u0436\u043d\u0438 \u0434\u0430\u043d\u044a\u0447\u043d\u0438 \u0441\u0442\u0430\u0432\u043a\u0438, \u043e\u0431\u043b\u0435\u043a\u0447\u0435\u043d\u0438\u044f.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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