{"id":2069,"date":"2026-09-02T20:28:37","date_gmt":"2026-09-02T20:28:37","guid":{"rendered":"https:\/\/accounting.leonadvisers.com\/?p=2069"},"modified":"2026-09-02T20:28:38","modified_gmt":"2026-09-02T20:28:38","slug":"what-expenses-can-a-limited-company-claim","status":"publish","type":"post","link":"https:\/\/accounting.leonadvisers.com\/tr\/limited-sirket-hangi-giderleri-masraf-gosterebilir\/","title":{"rendered":"\u0130ngiltere'de Limited \u015eirket Hangi Giderleri Masraf G\u00f6sterebilir?"},"content":{"rendered":"<p><em>Bilgiler 2 Eyl\u00fcl 2026 tarihinde kontrol edilmi\u015ftir.<\/em><\/p>\n<p>Bir UK limited \u015firketi, tamamen ve yaln\u0131zca ticari faaliyeti amac\u0131yla yap\u0131lm\u0131\u015f, sermaye niteli\u011finde olmayan ve kanunen a\u00e7\u0131k\u00e7a yasaklanmam\u0131\u015f harcamalar\u0131 vergiye tabi kazanc\u0131ndan d\u00fc\u015febilir. M\u00fc\u015fteri a\u011f\u0131rlama gideri kanunen kabul edilmez. Ekipman al\u0131mlar\u0131 genellikle sermaye harcamas\u0131d\u0131r ve indirim capital allowances \u00fczerinden hesaplan\u0131r. \u015eirket kart\u0131yla yap\u0131lan ki\u015fisel harcama ise hangi hesaptan \u00f6denmi\u015f olursa olsun gider de\u011fildir.<\/p>\n<p>Bir harcaman\u0131n \u015firket banka hesab\u0131ndan \u00f6denmi\u015f olmas\u0131, o harcaman\u0131n otomatik olarak \u015firket gideri oldu\u011fu anlam\u0131na gelmez. Limited \u015firketlerde en s\u0131k g\u00f6rd\u00fc\u011f\u00fcm\u00fcz hatalardan biri de tam olarak budur: \"\u015eirket kart\u0131yla \u00f6dedim, o h\u00e2lde masraft\u0131r.\" Oysa bir giderin vergi a\u00e7\u0131s\u0131ndan kabul edilip edilmemesi, harcaman\u0131n niteli\u011fine ve neden yap\u0131ld\u0131\u011f\u0131na ba\u011fl\u0131d\u0131r.<\/p>\n<p>Buradaki yasal \u00f6l\u00e7\u00fct, \"i\u015fle ilgisi vard\u0131\" demekten daha kat\u0131d\u0131r. Harcaman\u0131n tamamen ve yaln\u0131zca ticari faaliyet amac\u0131yla yap\u0131lm\u0131\u015f olmas\u0131 gerekir. \u0130\u015fle ilgili amac\u0131n yan\u0131nda ger\u00e7ek bir ki\u015fisel ama\u00e7 da varsa, bu ikilik giderin kabul edilmemesine yol a\u00e7abilir; gideri azaltmakla kalmaz.<\/p>\n<h2>Limited \u015firketlerde yayg\u0131n olarak kabul edilen giderler<\/h2>\n<p>\u015eirketin faaliyet t\u00fcr\u00fcne g\u00f6re de\u011fi\u015fmekle birlikte, yayg\u0131n giderler aras\u0131nda \u015funlar bulunur:<\/p>\n<ul>\n<li>Muhasebe ve baz\u0131 profesyonel hizmet \u00fccretleri<\/li>\n<li>\u0130\u015fletme sigortalar\u0131<\/li>\n<li>Ofis kiras\u0131 ve i\u015fyerine ili\u015fkin giderler<\/li>\n<li>Bilgisayar yaz\u0131l\u0131mlar\u0131 ve abonelikler<\/li>\n<li>Telefon ve internetin i\u015fle ilgili k\u0131sm\u0131<\/li>\n<li>Reklam, internet sitesi ve pazarlama giderleri<\/li>\n<li>\u00c7al\u0131\u015fan maa\u015flar\u0131, i\u015fveren National Insurance ve i\u015fveren emeklilik katk\u0131lar\u0131<\/li>\n<li>\u0130\u015f amac\u0131yla yap\u0131lan uygun seyahat ve konaklama giderleri<\/li>\n<li>Personel e\u011fitimleri<\/li>\n<li>K\u0131rtasiye ve g\u00fcnl\u00fck i\u015fletme giderleri<\/li>\n<\/ul>\n<p>A\u015fa\u011f\u0131daki \u00fc\u00e7 kalem ise genellikle fazla de\u011fil, eksik talep edildi\u011fi i\u00e7in \u00f6nemlidir:<\/p>\n<ul>\n<li><strong>Kendi arac\u0131n\u0131zla yap\u0131lan i\u015f seyahatleri.<\/strong> Y\u00f6netici veya \u00e7al\u0131\u015fan kendi arac\u0131n\u0131 i\u015f i\u00e7in kullan\u0131yorsa, \u015firket <a href=\"https:\/\/www.gov.uk\/expenses-and-benefits-business-travel-mileage\/rules-for-tax\" target=\"_blank\" rel=\"noopener noreferrer\">onayl\u0131 mil oranlar\u0131<\/a> \u00fczerinden vergi ve National Insurance'a tabi olmayan \u00f6deme yapabilir. Otomobil ve vanlarda, vergi y\u0131l\u0131 i\u00e7indeki ilk 10.000 i\u015f mili i\u00e7in oran 45 peniden 55 peniye y\u00fckseldi. Art\u0131\u015f 21 May\u0131s 2026'da a\u00e7\u0131kland\u0131 ve 6 Nisan 2026'dan ge\u00e7erli olmak \u00fczere geriye d\u00f6n\u00fck uyguland\u0131; 2011'den bu yana yap\u0131lan ilk de\u011fi\u015fikliktir. 10.000 milin \u00fczerindeki oran 25 peni olarak kald\u0131, motosiklet, bisiklet ve yolcu oranlar\u0131 da de\u011fi\u015fmedi. Bu vergi y\u0131l\u0131nda 45 peni \u00fczerinden i\u015flenmi\u015f \u00f6demeler varsa yeniden g\u00f6zden ge\u00e7irmeye de\u011fer.<\/li>\n<li><strong>Tek cep telefonu.<\/strong> S\u00f6zle\u015fmesi \u015firket ad\u0131na olan tek bir cep telefonu, ki\u015fisel kullan\u0131m olsa dahi benefit in kind vergisine tabi de\u011fildir. Hat ki\u015finin kendi ad\u0131na olup faturay\u0131 \u015firket \u00f6dedi\u011finde durum tamamen farkl\u0131d\u0131r.<\/li>\n<li><strong>Faaliyet \u00f6ncesi giderler.<\/strong> Ticari faaliyet ba\u015flamadan \u00f6nceki yedi y\u0131l i\u00e7inde yap\u0131lan ve o d\u00f6nemde \u015firket faaliyette olsayd\u0131 kabul edilecek nitelikteki harcamalar, genel olarak faaliyetin ilk g\u00fcn\u00fcnde yap\u0131lm\u0131\u015f say\u0131labilir.<\/li>\n<\/ul>\n<p>Evden \u00e7al\u0131\u015fmada Nisan 2026'da bir de\u011fi\u015fiklik oldu ve bu de\u011fi\u015fiklik mil oran\u0131ndakinin tersi y\u00f6nde i\u015fliyor. \u00c7al\u0131\u015fanlar, s\u00f6zle\u015fme gere\u011fi evden \u00e7al\u0131\u015fmak zorunda olsalar dahi, <a href=\"https:\/\/www.gov.uk\/tax-relief-for-employees\/working-at-home\" target=\"_blank\" rel=\"noopener noreferrer\">i\u015fveren taraf\u0131ndan kar\u015f\u0131lanmayan evden \u00e7al\u0131\u015fma masraflar\u0131 i\u00e7in art\u0131k do\u011frudan HMRC'den vergi indirimi talep edemiyor<\/a>. Devam eden taraf i\u015fveren taraf\u0131d\u0131r: ger\u00e7ek bir evden \u00e7al\u0131\u015fma d\u00fczeni varsa \u015firket haftada 6 sterline (ayda 26 sterlin) kadar \u00f6demeyi vergi ve National Insurance'a tabi olmadan yapabilir veya belgelenen daha y\u00fcksek tutar\u0131 kar\u015f\u0131layabilir. Y\u00f6netici-\u015firket yap\u0131lar\u0131nda bu, talebin art\u0131k ki\u015fisel vergi beyannamesi \u00fczerinden de\u011fil, \u015firket \u00fczerinden y\u00fcr\u00fcmesi gerekti\u011fi anlam\u0131na geliyor.<\/p>\n<h2>\u0130\u015f seyahati ile normal i\u015fe gidi\u015f-geli\u015f<\/h2>\n<p>Burada iki ayr\u0131 soru birbirine kar\u0131\u015f\u0131yor ve bu ayr\u0131m cevab\u0131 de\u011fi\u015ftirdi\u011fi i\u00e7in \u00f6nemli.<\/p>\n<p>Birincisi, \u015firketin indirim al\u0131p almad\u0131\u011f\u0131d\u0131r. Personel i\u00e7in \u00f6denen seyahat giderleri istihdam maliyetidir ve \u015firket genellikle her h\u00e2l\u00fck\u00e2rda indirim al\u0131r.<\/p>\n<p>\u0130kincisi, \u00f6demenin ki\u015fi \u00fczerinde vergilendirilip vergilendirilmedi\u011fidir. Ev ile kal\u0131c\u0131 i\u015fyeri aras\u0131ndaki ula\u015f\u0131m normal i\u015fe gidi\u015f-geli\u015ftir ve ki\u015fisel seyahat say\u0131l\u0131r; bu nedenle bu tutar\u0131n kar\u015f\u0131lanmas\u0131 PAYE ve National Insurance'a tabi \u00fccret olarak de\u011ferlendirilir. Ge\u00e7ici bir i\u015fyerine veya m\u00fc\u015fteri ziyaretine yap\u0131lan seyahat ise genel olarak b\u00f6yle de\u011fildir. M\u00fc\u015fteriler bu soruyu \u00e7o\u011funlukla birinci bi\u00e7imde soruyor, oysa vergi maliyeti ikincisinde ortaya \u00e7\u0131k\u0131yor.<\/p>\n<h2>\u015eirket kart\u0131yla yap\u0131lan ki\u015fisel harcamalar ne olur?<\/h2>\n<p>Bir \u015firket y\u00f6neticisinin \u015firket hesab\u0131ndan market al\u0131\u015fveri\u015fi, ki\u015fisel tatil, \u00f6zel k\u0131yafet veya tamamen ki\u015fisel ba\u015fka bir \u00f6deme yapmas\u0131 bu harcamay\u0131 otomatik olarak \u015firket giderine d\u00f6n\u00fc\u015ft\u00fcrmez.<\/p>\n<p>Bu t\u00fcr i\u015flemler ko\u015fullara g\u00f6re y\u00f6netici cari hesab\u0131na (Director's Loan Account), maa\u015fa veya ba\u015fka bir \u00f6deme t\u00fcr\u00fcne kaydedilmek zorunda kalabilir.<\/p>\n<p>Bir harcaman\u0131n hem ki\u015fisel hem i\u015fle ilgili k\u0131sm\u0131 varsa ve i\u015fle ilgili k\u0131s\u0131m a\u00e7\u0131k ve ayr\u0131 \u015fekilde belirlenebiliyorsa, yaln\u0131zca o k\u0131sm\u0131n gider olarak dikkate al\u0131nmas\u0131 m\u00fcmk\u00fcn olabilir. Buradaki kilit kelime \"belirlenebilir\" olmas\u0131d\u0131r. Belgelenemeyen bir oranlama, oranlama say\u0131lmaz.<\/p>\n<h2>Y\u00f6netici cari hesab\u0131 ve dokuz ay al\u0131\u015fkanl\u0131\u011f\u0131<\/h2>\n<p>Uygulamada m\u00fc\u015fterilerimizin az\u0131msanmayacak bir k\u0131sm\u0131 y\u0131l i\u00e7inde maa\u015f ve da\u011f\u0131t\u0131lan temett\u00fcn\u00fcn kar\u015f\u0131lad\u0131\u011f\u0131ndan daha fazla para \u00e7ekiyor, ard\u0131ndan bakiyeyi dokuz ayl\u0131k s\u00fcre dolmadan kapat\u0131yor. Bu, bilin\u00e7li yap\u0131ld\u0131\u011f\u0131nda i\u015fe yarar. Kendili\u011finden geli\u015fen bir al\u0131\u015fkanl\u0131\u011fa d\u00f6n\u00fc\u015ft\u00fc\u011f\u00fcnde ise \u00e7o\u011fu y\u00f6neticinin fark\u0131nda oldu\u011fundan daha pahal\u0131 h\u00e2le geldi.<\/p>\n<p>Y\u00f6netici cari hesab\u0131, hesap d\u00f6nemi bitiminden dokuz ay bir g\u00fcn sonra h\u00e2l\u00e2 bor\u00e7lu bakiye veriyorsa, \u015firket kalan tutar \u00fczerinden <a href=\"https:\/\/www.gov.uk\/directors-loans\/you-owe-your-company-money\" target=\"_blank\" rel=\"noopener noreferrer\">section 455 vergisi<\/a> \u00f6der. 6 Nisan 2026 ve sonras\u0131nda verilen bor\u00e7larda bu oran ,75'ten ,75'e y\u00fckselmi\u015ftir; \u00e7\u00fcnk\u00fc oran, Nisan 2026'da artan dividend \u00fcst vergi oran\u0131n\u0131 takip eder. Bor\u00e7 geri \u00f6dendi\u011finde vergi iade edilir, ancak iade ancak geri \u00f6demenin yap\u0131ld\u0131\u011f\u0131 hesap d\u00f6neminin bitiminden dokuz ay bir g\u00fcn sonra al\u0131nabilir. Yani nakit uzun s\u00fcre ba\u011fl\u0131 kalabilir.<\/p>\n<p>S\u0131k g\u00f6zden ka\u00e7an \u00fc\u00e7 nokta:<\/p>\n<ul>\n<li><strong>Karma bakiyeler.<\/strong> Hareketli bir cari hesap 6 Nisan 2026'y\u0131 kaps\u0131yorsa, geri \u00f6demeler o anda a\u00e7\u0131k\u00e7a belirlenmedi\u011fi s\u00fcrece genel olarak en eski bor\u00e7tan mahsup edilir. Bu da ,75'lik ucuz borcun, ,75'lik bor\u00e7tan \u00f6nce kapanmas\u0131 demektir; yani tam tersi y\u00f6nde.<\/li>\n<li><strong>Kapat\u0131p yeniden \u00e7ekme.<\/strong> 5.000 sterlin ve \u00fczeri bir geri \u00f6demenin ard\u0131ndan 30 g\u00fcn i\u00e7inde benzer tutarda yeniden para \u00e7ekilmesi genellikle vergi avantaj\u0131 sa\u011flamaz. Bakiye 15.000 sterlini a\u015f\u0131yor ve yeniden \u00e7ekim y\u00f6n\u00fcnde bir d\u00fczenleme varsa, 30 g\u00fcnl\u00fck s\u00fcre d\u0131\u015f\u0131nda da indirim reddedilebilir.<\/li>\n<li><strong>Beneficial loan.<\/strong> Section 455'ten ayr\u0131 olarak, vergi y\u0131l\u0131 i\u00e7inde herhangi bir anda 10.000 sterlini a\u015fan bakiye, resmi oran \u00fczerinden faiz \u00f6denmedi\u011fi s\u00fcrece vergiye tabi bir benefit in kind do\u011furur. 2026\/27 i\u00e7in resmi oran %3,75'tir. Bakiyeyi y\u0131l boyunca 10.000 sterlinin alt\u0131nda tutmak bu sorunu tamamen ortadan kald\u0131r\u0131r.<\/li>\n<\/ul>\n<p>Hesab\u0131 s\u00fcresi i\u00e7inde kapatmak section 455 vergisini \u00f6nler. Ancak di\u011fer iki konuyu tek ba\u015f\u0131na \u00e7\u00f6zmez.<\/p>\n<h2>M\u00fc\u015fteri a\u011f\u0131rlama giderleri d\u00fc\u015f\u00fclebilir mi?<\/h2>\n<p>En \u00e7ok kar\u0131\u015ft\u0131r\u0131lan konulardan biri budur.<\/p>\n<p>Bir m\u00fc\u015fteriyle yemek yemek veya m\u00fc\u015fteriyi bir etkinli\u011fe g\u00f6t\u00fcrmek ticari ama\u00e7la yap\u0131lm\u0131\u015f olabilir. Ancak business entertaining, Corporation Tax hesaplamas\u0131nda kanunen kabul edilmeyen giderlerdendir. \u015eirket faturay\u0131 \u00f6deyebilir; bu \u00f6deme vergi matrah\u0131n\u0131 d\u00fc\u015f\u00fcrmez. M\u00fc\u015fteri a\u011f\u0131rlamaya ili\u015fkin KDV de genel olarak indirilemez.<\/p>\n<p>Personel a\u011f\u0131rlama farkl\u0131d\u0131r. \u00c7al\u0131\u015fanlara y\u00f6nelik a\u011f\u0131rlama giderleri \u015firket a\u00e7\u0131s\u0131ndan genel olarak kabul edilir ve <a href=\"https:\/\/www.gov.uk\/expenses-benefits-social-functions-parties\/whats-exempt\" target=\"_blank\" rel=\"noopener noreferrer\">y\u0131ll\u0131k Noel yeme\u011fi gibi etkinlikler<\/a> , ki\u015fi ba\u015f\u0131 toplam maliyet y\u0131lda 150 sterlini a\u015fmad\u0131\u011f\u0131 ve etkinlik t\u00fcm \u00e7al\u0131\u015fanlara a\u00e7\u0131k oldu\u011fu s\u00fcrece benefit in kind vergisinden muaf tutulabilir. 150 sterlin a\u015f\u0131ld\u0131\u011f\u0131nda yaln\u0131zca a\u015fan k\u0131s\u0131m de\u011fil, tutar\u0131n tamam\u0131 vergiye tabi h\u00e2le gelir.<\/p>\n<p>Bunun yan\u0131nda, ondan tamamen ayr\u0131 bir muafiyet olarak <a href=\"https:\/\/www.gov.uk\/expenses-and-benefits-trivial-benefits\" target=\"_blank\" rel=\"noopener noreferrer\">trivial benefits<\/a> bulunur. Nakit olmayan, \u00e7al\u0131\u015fma performans\u0131n\u0131n kar\u015f\u0131l\u0131\u011f\u0131 olarak verilmeyen ve s\u00f6zle\u015fmeden do\u011fmayan, ki\u015fi ba\u015f\u0131 50 sterlini a\u015fmayan hediyeler vergi ve National Insurance'dan muaft\u0131r ve bildirim gerektirmez. Close company y\u00f6neticilerinde y\u0131ll\u0131k toplam 300 sterlinlik bir \u00fcst s\u0131n\u0131r vard\u0131r; di\u011fer \u00e7al\u0131\u015fanlarda y\u0131ll\u0131k s\u0131n\u0131r yoktur.<\/p>\n<h2>E\u011fitim giderleri<\/h2>\n<p>Y\u00f6netici ve \u00e7al\u0131\u015fan e\u011fitimleri personel maliyetidir ve \u015firket bunlar i\u00e7in normal olarak maa\u015fta oldu\u011fu gibi indirim al\u0131r. Ki\u015finin bu e\u011fitim \u00fczerinden vergilendirilip vergilendirilmeyece\u011fi ayr\u0131 bir sorudur; i\u015fle ilgili e\u011fitim muafiyeti genellikle bu vergiyi ortadan kald\u0131r\u0131r.<\/p>\n<p>Bu, limited \u015firketler ile \u015fah\u0131s i\u015fletmeleri aras\u0131ndaki kurallar\u0131n ger\u00e7ekten ayr\u0131\u015ft\u0131\u011f\u0131 konulardan biridir. HMRC'nin, i\u015fletme sahibini yeni bir alana ta\u015f\u0131yan e\u011fitimlere ili\u015fkin daha k\u0131s\u0131tlay\u0131c\u0131 yakla\u015f\u0131m\u0131 \u015fah\u0131s i\u015fletmeleri i\u00e7in ge\u00e7erlidir. Limited \u015firket y\u00f6neticilerine zaman zaman sanki ayn\u0131 k\u0131s\u0131tlama kendilerine de uygulan\u0131yormu\u015f gibi tavsiye verildi\u011fini g\u00f6r\u00fcyoruz.<\/p>\n<h2>Bilgisayar ve ekipman al\u0131mlar\u0131<\/h2>\n<p>Laptop, makine veya uzun s\u00fcre kullan\u0131lacak ba\u015fka bir varl\u0131\u011f\u0131n sat\u0131n al\u0131nmas\u0131, g\u00fcnl\u00fck i\u015fletme giderleriyle ayn\u0131 \u015fekilde de\u011ferlendirilmez.<\/p>\n<p>Bu al\u0131mlar b\u00fcy\u00fck olas\u0131l\u0131kla sermaye harcamas\u0131d\u0131r ve vergi indirimi capital allowances kurallar\u0131 \u00fczerinden hesaplan\u0131r. Do\u011fru i\u015flem, varl\u0131\u011f\u0131n t\u00fcr\u00fcne ve nas\u0131l kullan\u0131ld\u0131\u011f\u0131na ba\u011fl\u0131d\u0131r; dolay\u0131s\u0131yla \"\u015firket i\u00e7in ald\u0131m\" demek tek ba\u015f\u0131na kayd\u0131n nas\u0131l yap\u0131laca\u011f\u0131n\u0131 belirlemez.<\/p>\n<h2>H\u0131zl\u0131 bak\u0131\u015f<\/h2>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Harcama<\/th>\n<th>Corporation Tax a\u00e7\u0131s\u0131ndan durumu<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Muhasebe ve profesyonel hizmet \u00fccretleri<\/td>\n<td>Kabul edilir<\/td>\n<\/tr>\n<tr>\n<td>M\u00fc\u015fteri a\u011f\u0131rlama<\/td>\n<td>Kanunen kabul edilmez<\/td>\n<\/tr>\n<tr>\n<td>Personel a\u011f\u0131rlama ve y\u0131ll\u0131k etkinlikler<\/td>\n<td>Kabul edilir; ki\u015fi a\u00e7\u0131s\u0131ndan ayr\u0131 bir muafiyet testi vard\u0131r<\/td>\n<\/tr>\n<tr>\n<td>Normal i\u015fe gidi\u015f-geli\u015f<\/td>\n<td>\u0130\u015f seyahati say\u0131lmaz; \u00f6denmesi \u00fccret olarak vergilenir<\/td>\n<\/tr>\n<tr>\n<td>Ge\u00e7ici i\u015fyeri veya m\u00fc\u015fteri ziyareti seyahati<\/td>\n<td>Kabul edilir<\/td>\n<\/tr>\n<tr>\n<td>Laptop, ekipman, makine<\/td>\n<td>Sermaye harcamas\u0131; capital allowances<\/td>\n<\/tr>\n<tr>\n<td>Kendi otomobiliyle i\u015f seyahati<\/td>\n<td>10.000 mile kadar mil ba\u015f\u0131na 55 peni, sonras\u0131 25 peni<\/td>\n<\/tr>\n<tr>\n<td>\u015eirket kart\u0131yla ki\u015fisel harcama<\/td>\n<td>Gider de\u011fil; cari hesaba veya \u00fccrete gider<\/td>\n<\/tr>\n<tr>\n<td>\u0130\u015fveren emeklilik katk\u0131lar\u0131<\/td>\n<td>Ko\u015fullar sa\u011fland\u0131\u011f\u0131nda kabul edilir<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<h2>Sonu\u00e7<\/h2>\n<p>Limited \u015firketinizin yapt\u0131\u011f\u0131 bir\u00e7ok harcama vergi a\u00e7\u0131s\u0131ndan gider olarak kabul edilebilir; ancak \u015firket hesab\u0131ndan \u00e7\u0131kan her para gider de\u011fildir.<\/p>\n<p>\u00d6zellikle \u015firket ve ki\u015fisel harcamalar\u0131n kar\u0131\u015ft\u0131\u011f\u0131 durumlarda, y\u00f6netici cari hesab\u0131 hareketlerinde, seyahat giderlerinde ve y\u00fcksek tutarl\u0131 ekipman al\u0131mlar\u0131nda do\u011fru s\u0131n\u0131fland\u0131rma \u00f6nemlidir. 2026'da hata maliyetinin en \u00e7ok artt\u0131\u011f\u0131 alan ise y\u00f6netici cari hesab\u0131d\u0131r.<\/p>\n<p>Leon Advisers olarak UK limited \u015firketleri i\u00e7in <a href=\"https:\/\/accounting.leonadvisers.com\/tr\/services-pricing\/limited-companies\/\">muhasebe, Corporation Tax, bordro, KDV ve y\u0131ll\u0131k \u015firket hesaplar\u0131 hizmetleri<\/a>. <a href=\"https:\/\/accounting.leonadvisers.com\/tr\/contact\/\">bizimle ileti\u015fime ge\u00e7ebilirsiniz<\/a> .<\/p>\n<p><em>Bu yaz\u0131 genel bilgi ama\u00e7l\u0131d\u0131r. Bir giderin vergi a\u00e7\u0131s\u0131ndan kabul edilip edilmeyece\u011fi, harcaman\u0131n niteli\u011fine ve \u015firketin ko\u015fullar\u0131na g\u00f6re de\u011fi\u015febilir. Yukar\u0131daki tarihte y\u00fcr\u00fcrl\u00fckte olan HMRC rehberli\u011fi ve mevzuata dayanmaktad\u0131r.<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>UK limited \u015firketiniz hangi masraflar\u0131 gider g\u00f6sterebilir? Yayg\u0131n \u015firket giderleri, ki\u015fisel harcamalar, y\u00f6netici cari hesab\u0131 ve HMRC kurallar\u0131n\u0131 \u00f6\u011frenin.<\/p>","protected":false},"author":1,"featured_media":1623,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[38,44,35,36],"class_list":["post-2069","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-corporation-tax","tag-directors-loan","tag-hmrc","tag-limited-company"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What Expenses Can a UK Limited Company Claim? | Leon Advisers<\/title>\n<meta name=\"description\" content=\"What expenses can a UK limited company claim? 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