VAT Flat Rate Scheme

Overview

The amount of VAT a business pays or claims back from HM Revenue and Customs (HMRC) is usually the difference between the VAT charged by the business to customers and the VAT the business pays on their own purchases.

With the Flat Rate Scheme:

you pay a fixed rate of VAT to HMRC

you keep the difference between what you charge your customers and pay to HMRC

you cannot reclaim the VAT on your purchases - except for certain capital assets over £2,000

To join the scheme your VAT turnover must be £150,000 or less (excluding VAT), and you must apply to HMRC.

Talk to an accountant or tax adviser if you want advice on whether the Flat Rate Scheme is right for you.

Join or leave the scheme

You must be eligible to join the scheme.

How to join

You can join the scheme online when you register for VAT.

You can also fill in VAT600 FRS and either:

email it to frsapplications.vrs@hmrc.gsi.gov.uk

send it by post

Do not use the address on the form - send it to the following address instead.

Use VAT600 AA/FRS to apply for the Annual Accounting Scheme at the same time.

You’ll get confirmation you’ve joined the scheme through your VAT online account (or in the post if you do not apply online).

How to leave

You can choose to leave the scheme at any time. You must leave if you’re no longer eligible to be in it.

To leave, write to HMRC and they will confirm your leaving date.

You must wait 12 months before you can rejoin the scheme.

Eligibility

You can join the Flat Rate Scheme if:

you’re a VAT-registered business

you expect your VAT taxable turnover to be £150,000 or less (excluding VAT) in the next 12 months

VAT taxable turnover is the total of everything sold that is not VAT exempt.

Exceptions

You cannot use the scheme if:

you left the scheme in the last 12 months

you committed a VAT offence in the last 12 months, for example VAT evasion

you joined (or were eligible to join) a VAT group in the last 24 months

you registered for VAT as a business division in the last 24 months

your business is closely associated with another business

you’ve joined a margin or capital goods VAT scheme

You cannot use the scheme with the Cash Accounting Scheme. Instead, the Flat Rate Scheme has its own cash-based method for calculating the turnover.

Leaving the scheme

You must leave the scheme if:

you’re no longer eligible to be in it

on the anniversary of joining, your turnover in the last 12 months was more than £230,000 (including VAT) - or you expect it to be in the next 12 months

you expect your total income in the next 30 days alone to be more than £230,000 (including VAT)

Work out your flat rate

The VAT flat rate you use usually depends on your business type. You may pay a different rate if you only spend a small amount on goods.

You get a 1% discount if you’re in your first year as a VAT-registered business.

If you spend a small amount on goods

You’re classed as a ‘limited cost business’ if your goods cost less than either:

2% of your turnover

£1,000 a year (if your costs are more than 2%)

This means you pay a higher rate of 16.5%. You can calculate if you need to pay the higher rate and work out which goods count as costs.

If you are not a limited cost business, you use your business type to work out your flat rate.

Flat rates for types of business

Because of coronavirus (COVID-19) the flat rate for catering (including restaurants and takeaways), accommodation and pubs has been reduced until 31 March 2022.

Type of business | Current VAT flat rate (%)

Accountancy or book-keeping | 14.5

Advertising | 11

Agricultural services | 11

Any other activity not listed elsewhere | 12

Architect, civil and structural engineer or surveyor | 14.5

Boarding or care of animals | 12

Business services not listed elsewhere | 12

Catering services including restaurants and takeaways before 15 July 2020 | 12.5

Catering services including restaurants and takeaways from 15 July 2020 to 30 September 2021 | 4.5

Catering services including restaurants and takeaways from 1 October 2021 to 31 March 2022 | 8.5

Computer and IT consultancy or data processing | 14.5

Computer repair services | 10.5

Entertainment or journalism | 12.5

Estate agency or property management services | 12

Farming or agriculture not listed elsewhere | 6.5

Film, radio, television or video production | 13

Financial services | 13.5

Forestry or fishing | 10.5

General building or construction services* | 9.5

Hairdressing or other beauty treatment services | 13

Hiring or renting goods | 9.5

Hotel or accommodation before 15 July 2020 | 10.5

Hotel or accommodation from 15 July 2020 to 30 September 2021 | 0

Hotel or accommodation from 1 October 2021 to 31 March 2022 | 5.5

Investigation or security | 12

Labour-only building or construction services* | 14.5

Laundry or dry-cleaning services | 12

Lawyer or legal services | 14.5

Library, archive, museum or other cultural activity | 9.5

Management consultancy | 14

Manufacturing fabricated metal products | 10.5

Manufacturing food | 9

Manufacturing not listed elsewhere | 9.5

Manufacturing yarn, textiles or clothing | 9

Membership organisation | 8

Mining or quarrying | 10

Packaging | 9

Photography | 11

Post offices | 5

Printing | 8.5

Publishing | 11

Pubs before 15 July 2020 | 6.5

Pubs from 15 July 2020 to 30 September 2021 | 1

Pubs from 1 October 2021 to 31 March 2022 | 4

Real estate activity not listed elsewhere | 14

Repairing personal or household goods | 10

Repairing vehicles | 8.5

Retailing food, confectionery, tobacco, newspapers or children’s clothing | 4

Retailing pharmaceuticals, medical goods, cosmetics or toiletries | 8

Retailing not listed elsewhere | 7.5

Retailing vehicles or fuel | 6.5

Secretarial services | 13

Social work | 11

Sport or recreation | 8.5

Transport or storage, including couriers, freight, removals and taxis | 10

Travel agency | 10.5

Veterinary medicine | 11

Wholesaling agricultural products | 8

Wholesaling food | 7.5

Wholesaling not listed elsewhere | 8.5

*‘Labour-only building or construction services’ means building services where the value of the materials supplied is less than 10% of the turnover for those services. If more than this amount, the business is classed as ‘General building or construction services’.

What you pay

You calculate the tax you pay by multiplying your VAT flat rate by your ‘VAT inclusive turnover’.

VAT inclusive turnover is different from standard VAT turnover. As well as business income (such as from sales), it includes the VAT paid on that income.

Calculating 2 flat rates

The first calculation should start from day one of your accounting period to the last day of that flat rate. The second should start from the date of the new flat rate to the end of your accounting period.

Get help

Call the VAT Helpline if you have any questions about the Flat Rate Scheme.


VAT for builders

Houses and flats

VAT for most work on houses and flats by builders and similar trades like plumbers, plasterers and carpenters is charged at the standard rate of 20% - but there are some exceptions.

How you report and pay VAT in the construction industry is changing from 1 October 2019. Find out what you need to do to prepare.

Zero rate VAT

You may not have to charge VAT on some types of work if it meets certain conditions, including:

building a new house or flat

work for disabled people in their home

There’s a separate guide on VAT refunds if you’re building your own home.

Reduced rate VAT

You may be able to charge the reduced rate of 5% for some types of work if it meets certain conditions, including:

installing energy saving products and certain work for people over 60

converting a building into a house or flats or from one residential use to another

renovating an empty house or flat

home improvements to a domestic property on the Isle of Man

Buildings that are not houses or flats

You do not need to charge VAT for construction work on certain other types of building.

Building new homes

You may not have to charge VAT on labour or building materials for work you do on a new house or flat.

What counts as new

For work to be zero-rated for VAT, it must qualify as a genuinely new, self-contained house or flat. This means:

it’s self-contained - there are not any internal doors or connections to other houses or flats

it can be used independently of any other property, including businesses

it can be sold on its own

it has proper planning permission

any existing buildings on the site have been demolished completely to ground level (unless you’re extending an existing building to create a new house or flat)

For mixed-use buildings, like a shop with a flat above it, only the work on the residential part can be zero-rated for VAT.

Find out more about qualifying buildings for zero-rated VAT.

Timing, labour and materials

Work that’s zero-rated for VAT must take place during the construction project, or be closely related to it (eg demolishing existing buildings and preparing the site). This is known as work done ‘in the course of construction’.

You cannot zero-rate work you do after a building’s finished, apart from correcting defects in the original work (‘snagging’).

All labour on a qualifying building can be zero-rated, but there are special rules on what counts as building materials for VAT purposes.

Work for disabled people

You may not have to charge VAT on alterations you make to a disabled person’s home, or certain equipment you supply for their personal use.

Who qualifies as ‘disabled’

To be zero-rated for VAT, the work you’re doing needs to be for someone with a:

physical or mental impairment that has a major long-term effect on their ability to do everyday activities

condition that the medical profession treats as a chronic sickness (eg diabetes)

terminal illness

Someone who’s temporarily disabled or incapacitated, or elderly and frail but not disabled, does not qualify. However, you may be able to charge reduced-rate VAT at 5% on mobility aids, heating and security work for people over 60.

Alterations

Work on a disabled person’s home that can be zero-rated includes:

building a ramp

widening (but not building) a doorway or passage

installing, extending or adapting a bathroom, washroom or lavatory to suit their condition

installing, repairing or maintaining a lift used to help them move between floors

preparation and restoration of the immediately surrounding decor

Find out more about alterations that can be zero-rated for VAT.

Equipment designed for disabled people

You do not have to charge VAT if you supply, install, repair, maintain or adapt certain equipment specifically designed for disabled people if it’s for personal use in their home. This includes:

adjustable beds

hoists

chair and stair lifts

sanitary devices

alarms

parts and accessories for qualifying equipment

the cost of adapting something for a disabled person

Find out more about zero-rated goods and services for disabled people.

There are different rules for equipment paid for or arranged by the NHS or any other hospital or nursing home.

Evidence of eligibility

You’re responsible for making sure that your customer is eligible for zero-rate VAT, and you should be able to prove this from your records.

You can do this by getting your disabled customers (or a parent, guardian, doctor or another responsible person if they’re not able) to sign a declaration containing information that shows they’re eligible.

A declaration must be separate (or clearly different) from any order form or invoice for goods or services.

Energy saving and mobility aids

You may be able to charge the reduced rate of VAT (5%) for work in residential properties to install:

certain energy-saving, heating and security products

mobility aids for people over 60

This includes the cost of the products themselves if you install them - but if you only supply them you must charge the standard rate of 20%.

Energy saving, heating and security

You can charge the reduced rate of VAT on work you do to install qualifying energy-saving products, and certain grant-funded heating and security equipment for people over 60 or on benefits.

You can also charge the reduced rate for extra work you need to do as part of the installation. But you must charge the standard rate of 20% on all work if the installation is just part of another, bigger job.

Find out more about reduced-rate VAT for energy-saving products and grant-funded heating and security.

Mobility aids

You can charge the reduced rate of VAT on work you do to install certain mobility aids for people over 60, either in their own private home or in a private home that they share with their friends or relatives.

Other types of building

You may not have to charge VAT for some work you do on certain types of buildings that are not houses or flats, including:

civil engineering work to develop a residential caravan park

approved alterations and substantial reconstructions to protected buildings

converting a non-residential building into a house or communal residential building for a housing association

constructing certain buildings used by charities for a ‘relevant charitable purpose’

There are also certain other types of communal residential building that you do not have to charge VAT on, including:

children’s homes

residential care homes

hospices

student accommodation

school boarding houses

armed forces’ accommodation

monasteries, nunneries and similar buildings


VAT margin schemes

Overview

VAT margin schemes tax the difference between what you paid for an item and what you sold it for, rather than the full selling price. You pay VAT at 16.67% (one-sixth) on the difference.

You can choose to use a margin scheme when you sell:

second-hand goods

works of art

antiques

collectors’ items

You cannot use a margin scheme for:

any item you bought for which you were charged VAT

precious metals

investment gold

precious stones

How to start

You can start using a margin scheme at any time by keeping the correct records, and then reporting it on your VAT return. You do not have to register.

You’ll have to pay VAT on the full selling price of each item if you do not meet all the scheme’s requirements.

Exceptions

There are special rules if you’re selling:

second hand cars

horses and ponies

houseboats and caravans

high volume, low price items - you can use the  Global Accounting Scheme, a simplified version of the margin scheme

There are also special rules for dealers, pawnbrokers and auctioneers.

Eligibility

You can only use a margin scheme for:

second-hand goods

works of art

antiques and collectors’ items

Second-hand goods

Goods that can still be used, or which could be used after repair.

Works of art

Most items normally described as ‘works of art’ are eligible. There are some exceptions, for example technical drawings, scenery for theatres and hand-decorated manufactured items.

Antiques and collectors’ items

Antiques are goods that are over 100 years old. Collectors’ items are stamps, coins and currency and other pieces of scientific, historical or archaeological interest. Not all items that can be collected are eligible for a margin scheme.

There are special rules for works of art, antiques or collectors’ items imported from outside the European Economic Area (EEA) and works of art bought directly from the creator or their heirs.

Margin schemes and standard VAT

If some of the items you buy and sell are not eligible for a margin scheme, you pay and charge VAT for those items in the normal way.

You cannot include any of the following in your calculations when using a margin scheme:

business overheads

repairs

parts or accessories

Instead, reclaim these on your VAT return in the normal way.

Contact HM Revenue and Customs (HMRC) if you’re not sure about a particular item.

Keeping records

You must keep the usual VAT records when you use a margin scheme.

You must also keep:

a stockbook that tracks each item sold under the margin scheme individually

copies of purchase and sales invoices for all items

Stockbook

You must record certain information for each item you buy and sell that you want to use a margin scheme for.

Purchases | Sales

Stock number in numerical sequence | -

Date of purchase | Date of sale

Purchase invoice number (unless you made out the purchase invoice yourself) | Sales invoice number

Purchase price | Selling price, or method of disposal

Name of seller | Name of buyer

Description of the item | -

- | Margin on sale (sales price less purchase price)

- | VAT due (16.67% or one-sixth)

You must keep VAT records for 6 years. You have to keep records until you sell the item for any stock you bought more than 6 years ago that you plan to sell under the margin scheme.

Invoices

To use the margin scheme, you must have invoices for each item that meet the VAT margin scheme requirements.

The margin scheme invoice requirements are not the same as the general VAT invoice requirements.

You must have:

an invoice from the seller when you bought the item

a copy of the invoice you gave to the buyer when you sold the item

Buying

When you buy something you plan to sell under a margin scheme, you must get an invoice from the seller that includes:

date

seller’s name and address

your name and address, or that of your business

the item’s unique stockbook number (if you bought the item from another VAT-registered business)

item description

total price - you must not add any other costs to this price

if you bought the item from another VAT-registered business, any of the following: ‘margin scheme - second hand goods’, ‘margin scheme - works of art’ or ‘margin scheme - collectors’ items and antiques’

Selling

When you sell something you plan to claim for under a VAT margin scheme, you must give the buyer an invoice that includes:

date

your name, address and VAT registration number

the buyer’s name and address, or that of their business

the item’s unique stock book number

invoice number

item description

total price - you must not show VAT separately

There are special rules for using the margin scheme for imports and exports outside the UK. Find out more about the rules.

VAT return

You must show any goods you bought or sold using a margin scheme on your VAT return.

Filling in your VAT return

Box on the VAT return form | What to fill in

Box 1 | Include the output tax due on all eligible goods sold in the period covered by the return

Box 6 | Include the full selling price of all eligible goods sold in the period, less any VAT due on the margin

Box 7 | Include the full purchase price of eligible goods bought in the period

You do not have to include margin scheme purchases or sales in boxes 8 and 9 of your VAT return.


VAT record keeping

Overview

VAT-registered businesses must:

keep records of sales and purchases

keep a separate summary of VAT called a VAT account

issue correct VAT invoices

This guide is also available in Welsh (Cymraeg).

VAT registered businesses with a taxable turnover of more than £85,000 must follow the rules for ‘Making Tax Digital for VAT’.

If you’ve signed up for Making Tax Digital for VAT, the records you need to keep are the same as any VAT-registered business but you’ll need to keep some of them digitally.

How to keep VAT records

You must keep VAT records for at least 6 years (or 10 years if you used the VAT MOSS service).

You can keep VAT records on paper, electronically or as part of a software program (such as book-keeping software). Records must be accurate, complete and readable.

If your taxable turnover is more than £85,000, you must keep a digital record of anything that’s needed for your VAT Return.

If you’ve lost a VAT invoice or it is damaged and no longer readable, ask the supplier for a duplicate (marked ‘duplicate’).

HMRC can visit your business to inspect your record keeping and charge you a penalty if your records are not in order.

You can hire a professional (such as an accountant) if you need help with your VAT.

VAT invoices

Only VAT-registered businesses can issue VAT invoices and you must:

issue and keep valid invoices - these can be paper or electronic

keep copies of all the sales invoices you issue even if you cancel them or produce one by mistake

keep all purchase invoices for items you buy

Valid invoices

You’ll use a full VAT invoice for most transactions. You can use:

a modified invoice for retail supplies over £250

a simplified invoice for retail supplies under £250 - and for other supplies from 1 January 2013

You cannot reclaim VAT using an invalid invoice, pro-forma invoice, statement or delivery note.

Include the following on your invoice, depending on which type you use.

Invoice information | Full invoice | Simplified invoice | Modified invoice

Unique invoice number that follows on from the last invoice | Yes | Yes | Yes

Your business name and address | Yes | Yes | Yes

Your VAT number | Yes | Yes | Yes

Date | Yes | No | Yes

The tax point (or ‘time of supply’) if this is different from the invoice date | Yes | Yes | Yes

Customer’s name or trading name, and address | Yes | No | Yes

Description of the goods or services | Yes | Yes | Yes

Total amount excluding VAT | Yes | No | Yes

Total amount of VAT | Yes | No | Yes

Price per item, excluding VAT | Yes | No | Yes

Quantity of each type of item | Yes | No | Yes

Rate of any discount per item | Yes | No | Yes

Rate of VAT charged per item - if an item is exempt or zero-rated make clear no VAT on these items | Yes | Yes (1) | Yes

Total amount including VAT | No | Yes (1) | Yes

(1) If items are charged at different VAT rates, then show this for each.

Accounting schemes

If you use the Cash Accounting Scheme you have to stamp an invoice with the amount of cash paid and the date.

There are different rules for record keeping and invoicing if you use a VAT Margin Scheme.

Deadlines

Usually VAT invoices must be issued within 30 days of the date of supply or the date of payment (if you’re paid in advance).

International trade

You do not have to show all amounts on your invoices in sterling. If you issue VAT invoices in a foreign currency or language, you must:

show the total VAT payable in sterling on your VAT invoice if the supply takes place in the UK

be able to provide an English translation of any invoice within 30 days if asked to do so by a visiting VAT officer

Converting to sterling

To convert to sterling you can:

use the market selling rate at the time of supply

use the European Central Bank’s rate

use HMRC’s period rates of exchange - the rates usually stay the same for each calendar month

apply to HMRC to use a different method to account for the VAT

There are different rules if you use the Tour Operator’s Scheme.

Exceptions

You do not need to issue a VAT invoice if:

your invoice is only for exempt or zero-rated sales within the UK

you’re giving goods as a gift

you sell goods under a VAT second-hand margin scheme

your customer operates a self-billing arrangement

VAT records

Records you must keep include:

copies of all invoices you issue

all invoices you receive (originals or electronic copies)

self-billing agreements - this is where the customer prepares the invoice

name, address and VAT number of any self-billing suppliers

debit or credit notes

import and export records

records of items you cannot reclaim VAT on - for example business entertainment

records of any goods you give away or take from stock for your private use

records of all the zero-rated, reduced or VAT exempt items you buy or sell

a VAT account

You must also keep general business records such as bank statements, cash books, cheque stubs, paying-in slips and till rolls.

If you use the Cash Accounting Scheme you must use these records to match them against your payment records and receipts.

If you supply digital services in the EU and use VAT MOSS, you must keep additional records.

HM Revenue and Customs (HMRC) may check your records to make sure you’re paying the right amount of tax.

Keeping digital records

Retailers

If you’re a retailer you do not have to issue VAT invoices unless a customer asks for one. Keep a copy if you do. Retailers can issue ‘simplified invoices’ for supplies under £250.

Debit and credit notes

When you return goods to a supplier or a customer returns goods to you, the balance of payment can be settled with a credit or debit note.

Record these in your accounts and keep any original notes.

VAT records for Making Tax Digital

VAT registered businesses with a taxable turnover of more than £85,000 must follow the rules for ‘Making Tax Digital for VAT’ by keeping some records digitally, unless:

your business uses the VAT GIANT service, for example if you’re a government department or an NHS Trust

you apply for an exemption

You can choose to sign up to Making Tax Digital for VAT if your business earns less than £85,000.

From 1 April 2022 all VAT registered businesses must sign up, whatever they earn.

Records you must keep digitally

You need to keep the following records digitally:

your business name, address and VAT registration number

any VAT accounting schemes you use

the VAT on goods and services you supply, for example everything you sell, lease, transfer or hire out (supplies made)

the VAT on goods and services you receive, for example everything you buy, lease, rent or hire (supplies received)

any adjustments you make to a return

the ‘time of supply’ and ‘value of supply’ (value excluding VAT) for everything you buy and sell

the rate of VAT charged on goods and services you supply

reverse charge transactions - where you record the VAT on both the sale price and the purchase price of goods and services you buy

your total daily gross takings if you use a retail scheme

items you can reclaim VAT on if you use the Flat Rate Scheme

your total sales, and the VAT on those sales, if you trade in gold and use the Gold Accounting Scheme

You also need to keep digital copies of documents that cover multiple transactions made on behalf of your business by:

volunteers for charity fundraising

a third party business

employees for expenses in petty cash

You must add all your transactions to your digital records, but you do not need to scan paper records like invoices or receipts.

How to keep digital records

You need to use a compatible software package or other software (like spreadsheets) that connect to HMRC systems.

If you use more than one software package to keep records and submit returns, you need to link them.

Some ways you can link your software include:

using formulas to link cells in spreadsheets

emailing records

putting records on a portable device to give to your agent

importing and exporting XML and CSV files

downloading and uploading files

You must have links between the software you use by your first VAT period after 1 April 2021.

When to send your VAT return

The deadlines for sending your VAT returns will not change after you sign up for Making Tax Digital for VAT.

To see when your next return is due, sign in to your VAT online account.

How to sign up for Making Tax Digital for VAT

How you sign up depends on whether you’re:

a business

an agent acting for a client

Sign up for Making Tax Digital for VAT

You must sign up for ‘Making Tax Digital for VAT’ if your taxable turnover is more than £85,000, so you can:

keep digital records

submit your business’s VAT return using compatible software

There’s a different way to sign up if you’re an agent.

Before you start

You must have compatible software before you sign up.

What you need

To sign up you need:

your business email address

a Government Gateway user ID and password - if you do not have a user ID, you can create one when you use the service

your VAT registration number and latest VAT return

You’ll also need:

your National Insurance number if you’re a sole trader

your company registration number and Unique Taxpayer Reference if you’re a limited company or registered society

your Unique Taxpayer Reference and the postcode where you’re registered for Self Assessment if you’re a general partnership

your Unique Taxpayer Reference, the postcode where you’re registered for Self Assessment and your company’s registration number if you’re a limited partnership

When to sign up

If you already pay by Direct Debit do not sign up too close to the date your return is due, or you may pay twice.

To avoid this, do not sign up less than:

7 days before your return is due

5 days after your return is due

If you do not pay by Direct Debit, sign up at least 3 days before your return is due.

If you’re finding it difficult to access the service, check if there’s a technical issue or other known problem.

Sign up now

After you’ve signed up

You should get a confirmation email from noreply@tax.service.gov.uk within 3 days of signing up. It might go to your spam folder.

Do not submit a VAT Return until you get a confirmation email.

Contact HMRC if you do not get an email.

VAT account

You must keep a separate record of the VAT you charge and the VAT you pay on your purchases. This record is called a ‘VAT account’.

You use the figures in your VAT account to complete your VAT Return.

There are no rules on what a VAT account should look like, but it must show:

your total VAT sales

your total VAT purchases

the VAT you owe HM Revenue and Customs (HMRC)

the VAT you can reclaim from HMRC

if your business uses the VAT Flat Rate Scheme - the flat rate percentage and turnover it applies to

If you are registered for VAT in Northern Ireland, you must also show the VAT on any EU purchases or sales.

Errors

If you’ve made an error in your VAT Return the VAT account must show:

the date you discovered the error

details about the error - for example how it happened, how you corrected it

You may also need to report the error to HMRC.

Bad debts

If you write off an invoice as a bad debt, you must keep a separate ‘VAT bad debt account’. The debt must be older than 6 months and for each bad debt you must show:

total amount of VAT involved

amount written off and any payments you’ve received

the VAT you’re claiming on the debt

the VAT period(s) you paid the VAT and are claiming the relief

invoices details like date, customer name

You must keep this information for 4 years.

Time of supply or tax point

The tax point (or ‘time of supply’) for a transaction is the date the transaction takes place for VAT purposes.

You need to know this because, for example:

it’s included on VAT invoices

it tells you which VAT period the transaction belongs to

it tells you which VAT Return to put the transaction on

The tax point can vary, but is usually the following.

Situation | Tax point

No invoice needed | Date of supply

VAT invoice issued | Date of invoice

VAT invoice issued 15 days or more after the date of supply | Date the supply took place

Payment or invoice issued in advance of supply | Date of payment or invoice (whichever is earlier)

Payment in advance of supply and no VAT invoice yet issued | Date payment received

The date of supply is:

for goods - the date they’re sent, collected or made available (for example installed in the customer’s house)

for services - the date the work is finished

Exceptions

If you use the VAT Cash Accounting Scheme, the tax point is always the date the payment is received.

There are different tax point rules for:

certain trades - like barristers, building and construction

where the supply is not a ‘sale’ – for example business items taken for personal use

Sometimes, one sale can give rise to 2 or more tax points - for example where the customer pays a deposit in advance, and then a final payment.


VAT retail schemes

How VAT retail schemes work

If you sell goods you must calculate how much VAT to record in your VAT account.

For goods sold inclusive of VAT, you must deduct the VAT you have to record. For goods sold exclusive of VAT, you must add it.

VAT retail schemes can make calculating your VAT simpler. Instead of calculating the VAT for each sale you make, you do it once with each VAT return.

There are 3 standard VAT retail schemes:

Point of Sale Scheme - you identify and record the VAT at the time of sale

Apportionment Scheme - you buy goods for resale

Direct Calculation Scheme - you make a small proportion of sales at one VAT rate and the majority at another rate

If your turnover excluding VAT is over £130 million you must agree a bespoke retail scheme with HM Revenue and Customs (HMRC).

You can use a retail scheme together with the  Cash Accounting Scheme and the Annual Accounting Scheme.

You can’t use retail schemes with the Flat Rate Scheme.

Joining and using a scheme

You can join a retail scheme at the beginning of any VAT period. You don’t need to tell HMRC.

It’s up to you which scheme you join. The calculations you have to do vary for each scheme.

You must provide an individual VAT invoice if a customer asks for one.

Changing and leaving a scheme

You can leave a scheme at the end of any VAT period. If your turnover rises above £130 million you’ll have to leave the scheme immediately.

You can change to another scheme after 1 year of joining a scheme.

Caterers, pharmacists and florists

There are separate rules if you’re a:

caterer

pharmacist

florist

Point of Sale Scheme

Who can use it

You can use this scheme if you can identify the VAT rate for goods sold at the time of sale, eg you have an electronic till that does this for you.

How to calculate your VAT

Add up all the sales for each VAT rate for the VAT return period.

For 20% rated goods, divide the sales by 6. For 5% rated goods, divide the sales by 21.

Apportionment Scheme

Who can use it

You can only use this scheme if you buy goods for resale.

You can’t use apportionment if you provide:

services

goods that you’ve made or grown yourself

catering services

Your turnover, excluding VAT, can’t be more than £1 million a year.

There is a separate scheme for businesses with a turnover of between £1 and £130 million.

How to calculate your VAT

Calculate the total value of goods purchased for resale in the VAT period for each VAT rate.

Divide the total of purchases for each VAT rate by the total for all purchases.

Multiply the outcome by your total sales, divided by 6 for 20% rated goods, and divided by 21 for 5% rated goods.

Direct Calculation Scheme

Who can use it

You might want to use this scheme if you make a small proportion of sales at one VAT rate and the majority at another rate.

There’s a separate scheme for businesses with a turnover of between £1 million and £130 million.

How to calculate your VAT

Calculate the expected selling prices (ESPs) for your minority or majority goods. Use the one that’s easier.

Total up the ESP for the VAT period.

If your goods are standard rated at 20% divide the total ESP by 6. If they’re zero rated, deduct the total ESP from your total sales. This will give you your sales at 20%. Then divide by 6.

If you have reduced-rate (5%) goods deduct the ESP of this from your sales before calculating your VAT at 20%. Then calculate the VAT due on reduced-rate goods by dividing the ESP of these by 21. Add this figure to your 20% VAT to get total VAT due.

You must make an annual stock adjustment if your annual turnover is between £1 million and £130 million.


State Pension if you retire abroad

Claim State Pension abroad

You can claim State Pension abroad if you’ve paid enough UK National Insurance  contributions to qualify.

Get a State Pension forecast if you need to find out how much State Pension you may get.

Make a claim

You must be within 4 months of your State Pension age to claim.

To claim your pension, you can either:

contact the International Pension Centre

send the international claim form to the International Pension Centre (the address is on the form)

If you live part of the year abroad

You must choose which country you want your pension to be paid in. You cannot be paid in one country for part of the year and another for the rest of the year.

Bank accounts your pension can be paid into

Your State Pension can be paid into:

a bank in the country you’re living in

a bank or building society in the UK

You can use:

an account in your name

a joint account

someone else’s account - if you have their permission and keep to the terms and conditions of the account

You’ll need the international bank account number (IBAN) and bank identification code (BIC) numbers if you have an overseas account.

You’ll be paid in local currency - the amount you get may change due to exchange rates.

When you’ll get paid

You can choose to be paid every 4 or 13 weeks.

If your State Pension is under £5 per week, you’ll be paid once a year in December.

Delays to payments around US bank holidays

If you live abroad and your payment is due in the same week as a US bank holiday, it could arrive one day late. This is because a US company processes these payments.

How your pension is affected

Your State Pension will only increase each year if you live in:

the European Economic Area (EEA)

Gibraltar

Switzerland

countries that have a social security agreement with the UK (but you cannot get increases in Canada or New Zealand)

You will not get yearly increases if you live outside these countries.

Your pension will go up to the current rate if you return to live in the UK.

Get advice

Contact the International Pension Centre if you want advice on how your pension might be affected if you’ve already retired and are thinking of moving abroad.

Paying tax

How much tax you’ll pay and where you pay it depends on where you’re considered to be a resident.

UK residents

You may have to pay UK tax on your State Pension if you live abroad but are classed as a UK resident for tax purposes. The amount you pay depends on your income.

Overseas residents

You may be taxed on your State Pension by the UK and the country where you live.
If you pay tax twice, you can usually claim tax relief to get all or some of it back.

If the country you live in has a ‘double taxation agreement’ with the UK, you’ll only pay tax on your pension once. This may be to the UK or the country where you live, depending on that country’s tax agreement.

Report a change in your circumstances

Report changes (such as a change of address or bank details) to the International Pension Centre by phone or in writing - do not send changes by email.

If you’re asked to fill in a ‘life certificate’

You may get a ‘life certificate’ form from the Department for Work and Pensions to check you’re still eligible for the State Pension.

You need to get the form signed by a witness. The instructions are on the form.

Your witness does not have to live in the UK or have a passport from any specific country.

The people who can sign the form are the same as those who can ‘countersign’ a passport photo.

Your payments may be suspended if you do not send the form back.

Returning to the UK

Contact the Pension Service - you need your return date and contact details, both abroad and in the UK.

Call HM Revenue and Customs (HMRC) to say you’re returning to the UK.


Taking your pet dog, cat or ferret abroad

Overview

When travelling with your pet dog, cat or ferret abroad, what you need to do will depend on what country you’re going to.

There are different rules for travelling with your pet to an EU country or Northern Ireland and for taking your pet to a non-EU country.

There’s different guidance if you’re bringing your pet dog, cat or ferret to the UK.

Travelling to an EU country or Northern Ireland

You can no longer use a pet passport issued in Great Britain (England, Wales and Scotland) for travel to an EU country or Northern Ireland. You can still use a pet passport issued in an EU country or Northern Ireland.

When travelling to an EU country or Northern Ireland, your pet needs:

a microchip

a valid rabies vaccination

an animal health certificate unless you have a pet passport issued in an EU country or Northern Ireland

tapeworm treatment for dogs if you’re travelling directly to Finland, Ireland, Northern Ireland, Norway or Malta

These requirements also apply to assistance dogs.

Check the rules of the country you’re travelling to for any additional restrictions or requirements before you travel.

Travelling from Great Britain to Northern Ireland in early 2021

If you have a pet passport issued in Northern Ireland, contact your vet for advice before travelling.

You can also read about changes to pet travel on the NIDirect website.

Arriving in an EU country or Northern Ireland

You’ll need to go through a travellers’ point of entry when you arrive in an EU country or Northern Ireland.

You may need to show your pet’s animal health certificate along with proof of their:

microchip

rabies vaccination

tapeworm treatment (if required)

Repeat trips to an EU country or Northern Ireland

Your pet will need a new animal health certificate for each trip to an EU country or Northern Ireland.

Your pet will not need a repeat rabies vaccination so long as it’s rabies vaccinations are up to date.

Your dog will need tapeworm treatment for each trip if you’re travelling directly to Finland, Ireland, Malta, Northern Ireland or Norway.

Travelling with more than 5 pets

You cannot take more than 5 pets to an EU country or Northern Ireland unless you’re attending or training for a:

competition

show

sporting event

You’ll need written evidence of registration for the event when you travel.

All your pets must:

be attending the event or training

be over 6 months old

meet all the other requirements for pet travel to that country

Exporting pets for commercial purposes

Read the Border Operating Model if you want to export pets to an EU country or Northern Ireland for commercial reasons such as change of ownership.

Travelling to a non-EU country

If you’re travelling to a non-EU country, you’ll need to get an export health certificate (EHC). You’ll also need to complete an export application form (EXA) if you’re in England, Scotland or Wales.

The export health certificate and the export application form for each country and pet will tell you how to apply.

An EHC checks that your pet meets the health requirements of the country you’re travelling to.

You must nominate an official vet who will be sent the EHC. They’ll check your pet has met the correct health and identification requirements before you travel.

Getting an animal health certificate

You need an animal health certificate for your dog, cat or ferret if you’re travelling from Great Britain (England, Wales and Scotland) to an EU country or Northern Ireland.

You do not need an animal health certificate if you have a pet passport issued in an EU country or Northern Ireland.

How to get an animal health certificate

You must take your pet to your vet to get an animal health certificate. You need to do this no more than 10 days before you travel.

The certificate needs to be signed by an ‘official veterinarian’ (OV). Check your vet can issue animal health certificates. If they cannot, ask them to help you find an OV.

When you visit your vet, you’ll need to take proof of your pet’s:

microchipping date

vaccination history

Your pet’s animal health certificate will be valid after the date of issue for:

10 days for entry into the EU or Northern Ireland

4 months for onward travel within the EU

4 months for re-entry to Great Britain

Your pet will need a new animal health certificate for each trip to an EU country or Northern Ireland from Great Britain.

Microchip

You must get your pet microchipped before, or at the same time as, their rabies vaccination. If you do not, they’ll need to be vaccinated again.

Microchipping for pet travel can only be done by:

a vet

a vet nurse, student vet or student vet nurse (directed by a vet)

someone trained in microchipping before 29 December 2014, and with practical experience

someone who has been assessed on an approved training course - contact the Department of Agriculture, Environment and Rural Affairs
 (DAERA) if the course was in Northern Ireland

Make sure your vet puts the microchip number in your animal health certificate. The date must be before your pet’s vaccinations.

Reading the microchip

Airlines, train and ferry companies in the EU can read microchips that meet International Organization for Standardization (ISO) standards ISO 11784 and ISO 11785.

You may have to bring your own microchip reader when you travel if your pet’s microchip does not meet ISO standards. You should check with your travel company before you leave.

If the microchip cannot be read

You’ll have to do all the preparation again if your vet cannot read the microchip. This means you’ll have to ask your vet to:

rechip your pet

revaccinate your pet

issue a new animal health certificate if you’re travelling to the EU or Northern Ireland

record new microchips in the ‘Marking of animals’ section of the new animal health certificate

You’ll have to wait the required time before you can travel if your pet is revaccinated or has new blood tests.

If the microchip can only sometimes be read

Your vet should try to read the microchip. If they get a reading, they can rechip your pet (the original chip is not removed).

This must be recorded in the animal health certificate in the ‘Marking of animals’ section with:

the number of the old and new chips

the date they were read

the date the new chip was inserted

The vet must sign and stamp the page in the animal health certificate.

Your vet should record in the ‘Others’ section of the animal health certificate that your pet has been rechipped.

Tattoo

You do not need to have your pet microchipped if it’s been tattooed with an identification number and all of the following are true:

you’re travelling to the EU or Northern Ireland

your pet was tattooed on or before 3 July 2011

the tattoo is clearly legible

your pet was vaccinated against rabies after it was tattooed

Your vet must record the date of tattooing, the tattoo number and the date of the rabies vaccination in the animal health certificate.

Rabies vaccination, boosters and blood tests

You must get your dog, cat or ferret vaccinated against rabies before it can travel. Your vet needs proof that your pet’s at least 12 weeks old before vaccinating them.

If you’re taking your pet to the EU or Northern Ireland, you must wait 21 days after the primary vaccination before you travel.

The vaccine must be an inactivated vaccine or recombinant vaccine that’s approved in the country of use.

Booster vaccinations

If you’re travelling with your pet, you must get regular rabies booster vaccinations for your pet. Check your animal health certificate to find out when the booster vaccination is due.

You will not need to get repeat vaccinations for repeat trips to the EU or Northern Ireland if your pet’s rabies vaccination is up to date.

Vaccination record

Your pet’s vaccination record in their animal health certificate must show:

your pet’s date of birth

microchip number, date it was put in or read, and where it is on your pet’s body

vaccination date

vaccine manufacturer and product name

vaccine batch number

date the vaccination is valid until

the vet’s signature and contact details

Your pet can be stopped from travelling if the details in their animal health certificate are in the wrong place.

Tapeworm treatment for dogs

A vet must treat your dog for tapeworm and record it in the animal health certificate if you’re travelling directly to:

Finland

Ireland

Malta

Northern Ireland

Norway

The treatment must have been given no less than 24 hours and no more than 120 hours (5 days) before you arrive.

The treatment must:

be approved for use in the country it’s being given in

contain praziquantel or an equivalent proven to be effective against the Echinococcus multilocularis tapeworm

Short trips

If you’re leaving Great Britain (England, Wales and Scotland) for a short trip to visit countries other than Finland, Ireland, Malta, Northern Ireland or Norway, you could have your dog treated by a vet before you go.

You must wait for 24 hours before re-entering Great Britain and return within 120 hours or you’ll need to get another treatment abroad.

Information your vet needs to record

Check the vet has put the following details in the ‘Echinococcus treatment’ section of your dog’s pet animal health certificate:

the name and manufacturer of the product

the date and time they treated your dog

their stamp and signature

Help and support

You can contact the Animal and Plant Health Agency (APHA) if you’ve got questions or need more information.

If you’re travelling to the EU or Northern Ireland

Contact the Pet Travel Scheme helpline if you need more information about pet travel.

If you’re travelling to a non-EU country

Contact APHA if you need more information about pet travel to a non-EU country.


Get a passport urgently

How to apply

You can pay for a faster service if you need a passport within the next 3 weeks.

You need to book a passport office appointment and pay online. You can book an appointment up to 3 weeks in advance.

If you need a passport to travel urgently for medical treatment or because a friend or family member is seriously ill or has died, call the ‘Passport Adviceline’ instead.

Check current coronavirus (COVID-19) travel advice before travelling. If your passport application is successful, it does not mean you’re currently allowed to travel.

Who can apply

You can apply for a faster service if you’re in the UK and need to renew or replace a passport, or get a first child passport.

Use the non-urgent service if either:

you’re applying for a first adult passport

you do not need your passport within the next 3 weeks

If you’re outside the UK, apply for an emergency travel document.

Track your passport application if you’ve already applied for a passport and have not received it. Do not pay for an urgent passport - you will not get your passport sooner or get a refund.

Ways to apply

There are 2 ways to apply for an urgent passport.

As part of the application, you’ll need to attend an appointment at your nearest passport office.

Online Premium

You get your new passport at your appointment. Appointments last up to 30 minutes.

You can use this service to renew an adult passport.

Use the Online Premium service.

1 week Fast Track

Your new passport is delivered to your home within 1 week of your appointment. Someone might need to be in to sign for it.

You can use this service to:

renew an adult or child passport

change your name on your passport (for example with a marriage certificate or deed poll)

make changes to your personal details on your passport (for example, your gender)

replace a lost, stolen or damaged passport

apply for a first child passport

Use the 1 week Fast Track service.

If you cannot apply online

You can book your appointment and pay by calling the ‘Passport Adviceline’.

Online Premium service

You’ll apply, pay and book an appointment online. The earliest you can get an appointment is 2 days from when you apply.

You’ll get your new passport at your appointment. Appointments can last up to 30 minutes.

Do not book an appointment if you’re self-isolating or you or someone you live with has coronavirus (COVID-19) symptoms.

It costs £177 (or £187 for a 50 page frequent traveller passport).

You can only use Online Premium to renew an adult passport that was issued after 31 December 2001.

Apply, book an appointment and pay

To use the Online Premium service you’ll need:

your old passport

a device that takes digital photos (like a smartphone, tablet or digital camera) and someone to take your photo

a digital photo of you

Apply, book an appointment and pay

What to bring to your appointment

You need to bring your old passport.

You can ask someone else to go to your appointment for you. They’ll need to bring:

your old passport

a signed and dated letter from you, naming them and giving them permission to collect the passport

their ID (for example passport, driving licence, or utility bill that’s less than 3 months old)

Changing your appointment

Call the ‘Passport Adviceline’ to reschedule your appointment.

Do not go to your appointment if:

you’re self-isolating because of COVID-19

you or someone you live with has COVID-19 symptoms

1 week Fast Track service

It costs:

£142 for an adult passport (or £152 for a 50 page frequent traveller passport)

£122 for a child passport (or £132 for a 50 page frequent traveller passport)

You can use 1 week Fast Track to:

renew an adult or child passport that has expired or that is about to expire

change personal details on your passport (for example your name, place of birth or gender)

apply for a first child passport

What you need to do

Get a paper application form from a Post Office - you cannot apply online.

Book an appointment online and pay the fee.

Fill in your application form and gather your documents before your appointment.

Book an appointment and pay by card

When you have an application form, you can book an appointment online.

Book an appointment and pay by card

What to bring to your appointment

You need:

2 identical printed passport photos

your completed paper application form

your supporting documents - read the booklet that comes with the paper form to find out what you need

If you cannot go to your appointment

You can change your appointment or send someone in your place.

Changing your appointment because of coronavirus (COVID-19)

You can change your appointment at any time up to your appointment slot if:

you’re self-isolating

you or someone you live with has COVID-19 or COVID-19 symptoms

Call the ‘Passport Adviceline’ to change your appointment.

Changing your appointment for another reason

You can change your appointment if your booking is more than 2 days away. Use the link in the confirmation email you got after paying and booking.

Sending someone in your place

If you’re in the UK, you can ask someone to go to your appointment for you. They’ll need to bring:

your 2 identical printed passport photos

your completed paper application form


Getting your first adult passport

Who can apply

You can apply for a first adult passport if all of the following apply:

you’re a British national

you’re aged 16 or over (or will be in 3 weeks)

you’ve never had a UK passport before

You must also apply if your last UK passport was issued before 1 January 1994.

You can use your child passport until it expires, even if you’re over 18.

An adult passport is valid for 10 years.

How long it takes

Allow up to 10 weeks to get your passport.

If you need a passport to travel urgently for medical treatment or because a friend or family member is seriously ill or has died, call the Passport Adviceline.

Do not book travel until you get your passport.

Ways to apply

If you’re in the UK, you can either:

apply online - it costs £75.50

apply with a paper form - it costs £85

It’s taking longer to process paper applications than online applications at the moment because of coronavirus (COVID-19). Use the online service to get your passport.

There’s a different way to apply if you’re overseas.

What documents you need to apply

You must send original documents. Photocopies are not accepted.

If you do not have your original certificates (for example, your birth certificate), you need to get an official copy.

If your documents are not in English or Welsh, you need to send a certified translation.

You can send laminated documents if that’s the only format they are issued in.

You were born or adopted in the UK

What documents you need depend on when you were born.

Before 1 January 1983

You’ll need your full birth certificate or adoption certificate.

On or after 1 January 1983

You’ll need your full birth certificate or adoption certificate and either:

your mother’s or father’s full UK birth certificate, or the Home Office certificate of registration or naturalisation, or a British passport belonging to one of your parents that was valid when you were born, or a British passport number for either parent

evidence of one of your parents’ immigration status in the UK at the time of your birth, for example a foreign passport belonging to one of your parents that was valid when you were born

If you send documents relating to your father, you must also send your parents’ marriage certificate.

You were born outside the UK

What documents you need depend on your circumstances.

You have a certificate of naturalisation or registration

You’ll need both:

your naturalisation or registration certificate

the passport you used to come into the UK or the foreign passport you’re included on

Citizen of a British overseas territory and born before 1 January 1983

You’ll need all of the following:

your birth certificate

your current passport

Born before 1 January 1983 and your father was born in the UK

You’ll need all of the following:

your full birth certificate showing your parents’ details

your father’s birth certificate

your parents’ marriage certificate

the passport you used to come into the UK or foreign passport you’re included on

Born on or after 1 January 1983

You’ll need all of the following:

the passport you used to come into the UK or any foreign passport that you’re included on

evidence of one parent’s British nationality, for example their UK birth or adoption, naturalisation or registration certificate

If these documents relate to your father, you must include the marriage certificate showing when he married your mother.

Your circumstances are different

If your circumstances are not listed, read the guidance booklet to find out what documents you’ll need. If you apply online you’ll be told what documents you need as part of your application.

How your documents will be sent back

The supporting documents will be returned separately from your passport. How you get them depends on the delivery option you choose when you fill in your application.

Apply online

To apply online you’ll need:

a digital photo of you (or a device that takes digital photos and someone to take your photo)

someone who can confirm your identity

supporting documents

a credit or debit card

It costs £75.50.

Start your application

Apply and pay for your passport online.

Start now

Ask someone to confirm your identity

After you’ve paid and submitted your application, you’ll need to ask someone to confirm your identity.

Let the person know that they’ll receive an email from HM Passport Office telling them what to do. They’ll confirm your identity online - they do not need to sign a printed photo.

Find out who can confirm your identity and what they need to do.

Send your documents

After the person you asked has confirmed your identity, you’ll receive an email explaining what documents you need to send and where to send them.

After you apply, you may be asked to attend an interview.

Apply with a paper form

To apply with a paper form you’ll need:

a filled-in application form

2 identical printed passport photos

someone who can confirm your identity (a ‘countersignatory’)

supporting documents

It costs £85. The booklet that comes with the form explains how to pay.

It takes longer to apply by post than online.

Fill in your application form

You can get a paper application form from either:

a Post Office that offers the Passport Check and Send service

the Passport Adviceline

Fill in sections 1, 2, 3, 4, 5 and 9. Your countersignatory will need to fill in section 10.

Read the booklet that comes with the form if you need help with your application.

Get a countersignatory

You need to get someone else to confirm your identity (a ‘countersignatory’). They’ll need to:

fill in section 10 of your form

sign and date one of your photos

Find out who can be a countersignatory and what they need to do.

Gather your documents and send your application

You need to send all of the following:

your filled-in application form

your supporting documents

your 2 passport photos (one of them signed and dated by your countersignatory)

To send in your form, documents and photos, you can either:

post them using the pre-printed envelope that comes with the form

take them to the Post Office if you want to use the Passport Check and Send service

After you apply

Passport interviews

After you apply, you may need to be interviewed to confirm your identity.

Passport offices are temporarily closed and face-to-face interviews are suspended because of coronavirus (COVID-19).

Video interviews are taking place online. If you need an interview, you’ll be contacted after your application has been processed to book it.

Getting your new passport and supporting documents

You’ll receive your new passport by courier or recorded delivery.


Renew or replace your adult passport

Overview

It costs £75.50 to renew or replace your passport if you apply online or £85 if you fill in a paper form.

You must be aged 16 or over (or turning 16 in the next 3 weeks) if you want an adult passport. There’s a different process to get a passport for a child.

There are different ways to renew or replace your passport if you’re outside the UK.

If you’re travelling to the EU, Switzerland, Norway, Iceland or Liechtenstein, you may need to renew your passport before you travel.

How long it takes

Allow up to 10 weeks to get your passport. It takes longer to apply by post than online.

You may be able to get a passport urgently if you need one sooner.

Do not book travel until you have a valid passport.

Tracking your passport application

You can track your passport application immediately if you apply online or after 10 weeks if you apply by post.

Getting your new passport

Your new passport will be sent to you by courier or Royal Mail. They’ll either:

post it through your letterbox

hand it to you if you’re home

leave a card or post you a letter saying how you can get it (it will not say the package is your passport)

Renew

If your passport has expired, you must renew it before you can travel.

Do not book travel until you have a valid passport - your new passport will not have the same number as your old one.

There are different rules if your passport is lost, stolen or damaged or you need to change your name or personal details.

Renewing your passport before it expires

You need at least 6 months left on your passport to travel to certain countries. Check the entry requirements of the country you’re visiting to see how much time left you need on it.

Time left on your old passport will not be added to your new one.

Travelling to the EU, EEA or Switzerland

On the day of travel to the EU, Switzerland, Norway, Iceland or Liechtenstein, you’ll need your passport to both:

have at least 6 months left on it

be less than 10 years old (even if it has 6 months or more left)

These rules do not apply to travel to Ireland. You can continue to use your passport as long as it’s valid for the length of your stay.

If your passport is burgundy or has ‘European Union’ on the cover, you can still use it as long as it has enough time left on it.

Renew online

Use this service to renew your passport online. It costs £75.50.

You’ll need:

a digital photo

a credit or debit card

your passport

Renew online

Renew using a paper application form

You can get a paper application form by either:

going to a Post Office that has a Check and Send service

calling the Passport Adviceline

It costs £85. You can pay by either:

debit or credit card - fill in the form in the application pack

cheque - made payable to ‘Her Majesty’s Passport Office’

You’ll need 2 new and identical printed photos of yourself.

Unexpired visas

Send your previous passport with the visa attached to it with your application. Your previous passport will be returned to you.

You’ll be able to use the visa if you carry both passports.

The rules are different if you’re travelling to Russia.

Replace a lost, stolen or damaged passport

You must replace your passport if it has more than reasonable wear and tear because you may not be allowed to travel with it.

If you need to attend an interview

Passport offices are temporarily closed and face-to-face interviews are suspended because of coronavirus (COVID-19).

Video interviews are taking place online. If you need an interview, you’ll be contacted after your application has been processed to book it.

Replace online

Use this service to replace your passport online. It costs £75.50.

You’ll need:

a digital photo

a credit or debit card

You’ll need to ask someone to confirm your identity online if you’re replacing a lost or stolen passport.

Replace online

Replace using a paper application form

going to the Post Office

calling the Passport Adviceline

It costs £85. You can pay by either:

You can use the Post Office Check and Send service if you’re using a paper form. The address to send it to is on the form.

Countersignatories

You need to get your application form and 1 of your photos signed by someone else to prove your identity.


Get a passport for your child

Overview

You apply for a child passport if your child is under 16. It costs £49 to apply online and £58.50 to apply with a paper form from the Post Office. A child passport is valid for 5 years.

If you’re travelling to the EU, Switzerland, Norway, Iceland or Liechtenstein, you may need to renew your child’s passport before you travel.

There are different rules if you’re applying from outside the UK.

Who can apply

Someone with parental responsibility for the child must apply for the passport.

You need to give both parents’ details when you apply. If you cannot provide the other parent’s details, you need to say why (for example, you’re the only parent named on the birth certificate or you adopted the child on your own).

How long it takes

Allow up to 10 weeks to get the passport. It takes longer to apply by post than online.

You may be able to get a passport urgently if you need one sooner.

Do not book travel until you have a valid passport.

What you should apply for

Situation | Action

Your child is under 16 and has never had a British passport | Apply for a first child passport

Your child is under 16 and has a British passport | Renew your child’s passport

Your child is under 16 and their British passport has been lost or stolen | Apply for a replacement passport

Your child is under 16 and their British passport is damaged | Apply for a replacement passport

Your child is under 16 and has a British passport but some of their details have changed | Apply for a new passport

Your child is over 16 (or will be in 3 weeks) and had a British child passport | Follow the process for renewing or replacing an adult passport

Your child is over 16 (or will be in 3 weeks) and has never had a British passport | Apply for a first adult passport

Apply for a first child passport

If your child has never had a British passport you must apply for a first child passport.

Your child must have British nationality to be eligible for a British passport.

Apply online

To apply online you’ll need:

a digital photo of your child (or a device that takes digital photos)

supporting documents

a credit or debit card

It costs £49.

Start application

Apply and pay for the passport online.

Start now

Ask someone to confirm your child’s identity

After you’ve paid and submitted the application, you’ll need to ask someone to confirm your child’s identity.

Let the person know that they’ll receive an email from HM Passport Office telling them what to do. They’ll confirm your child’s identity online - they do not need to sign a printed photo.

Find out who can confirm your child’s identity and what they need to do.

Apply by post

You can apply by post by either:

getting a paper form from a Post Office that offers the Passport Check and Send service

contacting the Passport Adviceline to get a form posted to you

Fill in sections 1, 2, 3, 4, 5 and 9 of the form. Your child needs to sign section 6 if they’re 12 or over.
You need to get someone else, known as your ‘countersignatory’, to fill in section 10 and certify your child’s photo.

Read the booklet that comes with the form if you need help with your application.

To send in your application, you can either:

post your form, photos and documents using the pre-printed envelope that comes with the form

take your form, photos and documents to the Post Office if you want to use the Passport Check and Send service

Signing the application

Someone with parental responsibility must sign the form.

If your child is 12 to 15 they need to sign the form too.

Supporting documents

You must send original documents or official copies of certificates. Photocopies are not accepted, even ‘certified copies’.

If your documents are not in English or Welsh, you’ll need to send certified translations as well as the originals.

You cannot send laminated documents.

If the name on the passport does not match what’s on the birth certificate

You must send:

a signed and dated letter from everyone with parental responsibility confirming the name change and that they agree to the child getting a new passport

a deed poll

at least one piece of evidence that shows the new name being used, for example NHS records, child benefits or school records

What documents to provide if you apply online

If you apply online, you’ll be told what documents you need to provide.

What documents to send if you apply by post

If you apply by post, you must send:

2 new photos of your child

the child’s full birth or adoption certificate (the one with parent’s details on it)

proof that your child has British nationality (for example a British registration certificate, parent’s passport details or parent’s birth certificates)

any valid passports from a different country belonging to the child

any court orders (for example, that describe parental responsibility or residency arrangements)

Read the guidance notes to find out which documents you need to send.

Choose how you want your documents sent back

Your documents will be sent back to you by normal post, but you can pay an extra £5 to get them sent by secure delivery. Choose this service on your application if you want to use it.

Getting your passport

Your new passport will be sent to you by courier or Royal Mail. They’ll either:

post it through your letterbox

hand it to you if you’re home

leave a card or post you a letter saying how you can get it (it will not say the package is your passport)

You can track your passport application.

Renew a child passport

You can apply to renew a child passport online or by post.

If your child’s passport has expired, you must renew it before they can travel.

Do not book travel until you have a valid passport - the new passport will not have the same number as the old one.

If your child’s name or other personal details have changed, you cannot renew their passport. You must apply for a new passport instead.

Renewing a passport before it expires

You need at least 6 months left on your passport to travel to certain countries. Check the entry requirements of the country your child is visiting to see how much time they need on their passport before they travel.

Time left on your child’s old passport will not be added to their new one.

Travelling to the EU, EEA or Switzerland

On the day of travel to the EU, Switzerland, Norway, Iceland or Liechtenstein, your child will need 6 months left on their passport.

This rule does not apply to travel to Ireland. You can continue to use a passport as long as it’s valid for the length of the stay.

If your child’s passport is burgundy or has ‘European Union’ on the cover, they can still use it as long as it has enough time left on it.

Supporting documents

To renew your child’s passport you’ll need:

your child’s old passport

any valid passports from a different country your child might have

any court orders (for example that describe parental responsibility or residency arrangements)

You’ll also need either digital or printed photos of your child.

Renew online

It costs £49. You can pay with a credit or debit card.

You’ll need:

a digital photo of your child (or a device that takes digital photos)

the supporting documents

Renew online

Ask someone to confirm your child’s identity

If your child is under 12, you’ll need to ask someone to confirm their identity after you’ve submitted the application.

Find out who can confirm your child’s identity and what they need to do.

Renew by post

It costs £58.50.

You need to fill in a paper application form. You can get a paper form by either:

going to a Post Office that has a Passport Check and Send service

calling the Passport Adviceline

Fill in sections 1, 2, 3, 4, and 9 of the form. Your child needs to sign section 6 if they’re 12 or over.

If your child is 11 or under or cannot be recognised from their old passport photo you’ll need to get someone else, known as a ‘countersignatory’, to fill in section 10 and certify your child’s photo.

Read the booklet that comes with the form if you need help with your application.

To send your application you can either:

post your form, photos and documents using the pre-printed envelope that comes with the form

Signing the application

Someone with parental responsibility must sign the form.

If your child is 12 to 15 they need to sign the form too.

Countersigning the application

If your child is under 12, you’ll need to get their application and one of their photos countersigned.

If your child is 12 or over, you only need to do this if they cannot be recognised from the photo in their current passport.

Choose how you want your documents sent back

Getting your passport

Your new passport will be sent to you by courier or Royal Mail. They’ll either:

post it through your letterbox

hand it to you if you’re home

You can track your passport application.

Replace a lost or stolen child passport

If your child’s passport has been lost or stolen, you can apply for a replacement.

You must cancel a lost or stolen passport as soon as possible. This will reduce the risk of anyone else using it.

Supporting documents

To replace your child’s passport, you’ll need:

any valid passports from a different country your child might have

any court orders (for example, that describe parental responsibility or residency arrangements)

You’ll also need either digital or printed photos of your child.

Apply online

You can apply for a replacement child passport online.

It costs £49. You can pay with a credit or debit card.

You’ll need:

a digital photo of your child (or a device that takes digital photos)

any supporting documents

Apply online

Ask someone to confirm your child’s identity

You’ll need to ask someone to confirm your child’s identity.

Find out who can confirm your child’s identity and what they need to do.

Apply by post

You can apply by post by either:

getting a paper form from a Post Office that offers the Passport Check and Send service

contacting the Passport Adviceline to get a form posted to you

Fill in sections 1, 2, 3, 4, 9 and 10 of the form. Your child needs to sign section 6 if they’re 12 or over.

You’ll need 2 new printed photos of your child. Follow the rules for printed passport photos.

To send in your application, you can either:

post your form, photos and documents using the pre-printed envelope that comes with the form

Signing the application

Someone with parental responsibility must sign the form.

If your child is 12 to 15 they need to sign the form too.

Countersigning the application

You must get the application form and one of your child’s photos countersigned.

Read the booklet that comes with the form if you need help with your application.

Choose how you want your documents sent back

Getting your passport

Your new passport will be sent to you by courier or Royal Mail. They’ll either:

post it through your letterbox

hand it to you if you’re home

You can track your passport application.

Replace a damaged child passport

If your child’s passport is damaged, you’ll need to apply for a replacement.

You can apply online or by post.

Supporting documents

You must send all of the following with your application:

the damaged passport

a letter from someone with parental responsibility explaining how the damage happened (if you apply by post)

any valid passports from a different country your child might have

any court orders (for example that describe parental responsibility or residency arrangements)

You’ll also need either digital or printed photos of your child.

Apply online

It costs £49. You can pay with a credit or debit card.

You’ll need:

a digital photo of your child (or a device that takes digital photos)

the supporting documents

Apply online

Ask someone to confirm your child’s identity

If your child is under 12, you’ll need to ask someone to confirm your child’s identity.

Find out who can confirm your child’s identity and what they need to do.

Apply by post

You can apply by post by either:

getting a paper form from a Post Office that offers the Passport Check and Send service

contacting the Passport Adviceline to get a form posted to you

To send in your application, you can either:

post your form, photos and documents using the pre-printed envelope that comes with the form

Signing the application

Someone with parental responsibility must sign the form.

If your child is 12 to 15 they need to sign the form too.

Countersigning the application

You must get the application form and one of your child’s photos countersigned.

Read the booklet that comes with the form if you need help with your application.

Choose how you want your documents sent back

Getting your passport

Your new passport will be sent to you by courier or Royal Mail. They’ll either:

post it through your letterbox

hand it to you if you’re home

You can track your passport application.

Change the name or personal details on a child passport

Your child will need to get a new passport if they’ve changed their name.

Fill in the passport application with the name that you want printed on the passport.

Contact the Passport Adviceline if you’re changing any other personal details on a child passport. This could include date of birth, place of birth or national status.

Apply online

You can apply for a new child passport online.

You’ll need a digital photo of your child (or a device that takes digital photos).

You’ll be told where to send your supporting documents when you apply.

Ask someone to confirm your child’s identity

Find out who can confirm your child’s identity and what they need to do.

Apply by post

You can apply by post by either:

getting a paper form from a Post Office that offers the Passport Check and Send service

contacting the Passport Adviceline to get a form posted to you

Fill in sections 1, 2, 3, 4 and 9 of the form. Your child needs to sign section 6 if they’re 12 or over.

Read the booklet that comes with the form if you need help with your application.

To send in your application, you can either:

post your form, photos and documents using the pre-printed envelope that comes with the form

Signing the application

Someone with parental responsibility must sign the form.

If your child is 12 to 15 they need to sign the form too.

Supporting documents

You must send:

the old passport

a deed poll or similar document about the name change

written consent from everyone with parental responsibility

2 new photos of your child if you apply by post

Choose how you want your documents sent back

Getting your passport

Your new passport will be sent to you by courier or Royal Mail. They’ll either:

post it through your letterbox

hand it to you if you’re home

You can track your passport application.

Adopted or fostered children

If your child was adopted in the UK

Your child can get a British passport if either adoptive parent is British and was usually living in the UK (‘habitually resident’) when you adopted your child.

You must send your child’s adoption certificate showing the British parent’s details.

You must also send one of the following:

the British passport details for either parent

a UK birth certificate for either parent

a Home Office certificate of registration or naturalisation for either parent

the passport that was valid at the time of the child’s birth for either parent

If your child was adopted overseas

Adopted before 1 June 2003

Your child does not automatically qualify for a British passport - even if one of the parents is a British citizen.

The adoption may be recognised for parental responsibility purposes, but not for nationality purposes, depending on the country the adoption took place in.

Adopted on or after 1 June 2003

Your child can get a British passport if either parent is British and the British parent was usually living (‘habitually resident’) in the UK when the child was adopted.

Only adoptions conducted under the Hague Convention are recognised for nationality purposes. You must send the child’s full Hague Convention adoption certificate showing the parents’ details.

You must also send evidence of the British parent’s nationality status, such as a British passport issued before the date of adoption - put the passport number on your application.

If you do not have a British passport, there are other documents you can send.

Foster children and children in care

You must contact the Passport Adviceline if you want a passport for a child who’s in care. This includes a child you’re fostering.

Get help

Contact the Passport Adviceline if you are not sure what documents you need or if your circumstances are more complicated.

Surrogacy and sperm donation

Children born through surrogacy

As well as your other documents, you need to send:

a letter giving details of your surrogacy arrangement

evidence of your surrogacy treatment, such as a letter from the clinic where it took place

proof that your child has a claim to British nationality

proof of your identity (for example, your passport or birth certificate)

proof of your marriage or civil partnership (if this is relevant to your application)

If you’ve been granted a parental order, you also need to send:

the parental order (if you have it)

your child’s birth certificate, issued after the parental order was granted

If you’ve not been granted a parental order and your child was born in the UK you can send their full UK birth certificate instead.

If you’ve not been granted a parental order and your child was born outside the UK, there are special rules about applying for a passport.

Sperm donation

If your child was conceived through sperm donation and born in the UK, you need to send their birth certificate when you apply. You do not need to say they were conceived through sperm donation.

There are different rules if they were born in another country.

Get help


Change your name or personal details on your passport

How it works

You’ll need to get a new passport to travel abroad or prove your identity if you change any of the following:

your name

your gender

your appearance, if you cannot be recognised from your passport photo any more (for example, you’ve had plastic surgery)

The name on your passport must match the one you use when you book your travel.

You’ll be sent a new 10 year passport. Time left on your old passport will not be added to your new one.

When you do not need a new passport

You do not need to get a new passport if you:

change your address or contact details

get a new job

change your appearance slightly - for example, dye your hair or grow a beard

change your marital status (divorce, marry or form a civil partnership) but keep your name

change your title, for example, doctor or professor

become a national of another country as well as the UK

emigrate

How long it takes

Allow up to 10 weeks to get your passport. It takes longer to apply by post than online.

You may be able to get a passport urgently if you need to travel sooner.

Do not book travel until you have a valid passport - your new passport will not have the same number as your old one.

Apply online

You can apply for a new passport online. It costs £75.50.

Start now

Apply using a paper application form

Because of coronavirus (COVID-19), it’s taking longer to process paper applications than online applications. Use the online service to get your passport.

You can get a paper application form by either:

going to a Post Office that has a Check and Send service

calling the Passport Adviceline

It costs £85.

Fill in and sign your passport application using the name that you want to see printed on your passport.

Countersignatures

You must get a countersignature if your appearance has changed and you cannot be recognised from your existing passport.

You do not need a countersignature if you’re changing your name or adding a title.

Unexpired visas

Unexpired visas in your old passport may become invalid if you change your name. Check with the embassy or consulate of the country that issued the visa.

If you have a non-British passport

If you have dual citizenship (‘dual nationality’) and have a non-British passport, the name on your non-British passport must match the name and gender you want on your British passport.

If it’s different, change the details on your non-British passport before you apply for a new British passport.

Marriage or civil partnership change

You can get a new passport in your new name either before or after the ceremony.

Get a new passport after the ceremony

Send your marriage or civil partnership certificate when you apply for a passport in your new name - this includes double-barrelled names.

Get a new passport before the ceremony

You can apply for a passport in your new name up to 3 months before your marriage or civil partnership ceremony.

Your old passport will be cancelled. Your new passport is ‘post-dated’ - you cannot use it before the ceremony.

Some countries will not issue visas for post-dated passports - check with the country’s embassy or consulate.

You must send a ‘passports for newly weds and civil partners’ form with your documents. It must be signed by the religious minister or registrar who will conduct the ceremony.

Divorce or returning to a previous surname

When you apply, you also need to send:

your birth certificate

a statement signed by you saying you’ve gone back to a previous surname (for example your maiden name) ‘for all purposes’ - that is, you will not use your married or civil partnership name at all

a document that shows you’re using your new name (for example a payslip, or a letter from your local council)

your decree absolute or final order showing both names

a marriage or civil partnership certificate showing both names - if you do not have it you can order a copy

Gender change

Send one of the following when you apply for a passport:

a Gender Recognition Certificate

a new birth or adoption certificate showing your acquired gender

a letter from your doctor or medical consultant confirming your change of gender is likely to be permanent

If you’re sending a letter from your doctor or medical consultant and you’re changing your name, you’ll also need to supply both of the following:

evidence of your change of name (such as a deed poll)

evidence that you’re using your new name (for example a payslip, or a letter from your local council)

Read the information about passports for transgender and transsexual people if you need help.

Titles and small changes to forenames

You can:

change the spelling of your name slightly - for example, Jane to Jayne

change the order of your forenames

remove middle names

Send 2 documents that show you’re using your new name. These can include a:

letter from a local council or government department

driving licence

bank statement

baptism or confirmation certificate

Titles you can use on your passport

You can include:

professional titles - for example, doctor, judge, minister of religion, professor, QC, or JP if you’re a magistrate

honours or military decorations

Put the details in the ‘other title’ box of your application and send evidence of your title.

Your title will be on the ‘observations’ page of your passport - it will not be part of your name, except if it’s a title of nobility, for example knight, dame or a lord.

Other name changes

You can change your name on your passport with one of the following documents:

a deed poll

a statutory declaration

an affidavit

Send it with both:

proof of any previous name changes you’ve made

evidence that you’re using your new name (for example a payslip or a letter from your local council)


Collective (group) passports

Overview

It takes 6 weeks to issue collective passports. Do not book travel until you have a valid passport.

A collective (or group) passport is a way for an organised group of young people to make a trip to certain European countries.

A collective passport costs £39.

Young people should travel on their own passports if possible.

Who can use a collective passport

The passport is not for families but for groups such as:

schools and sixth form colleges

guides

scouts

other recognised youth organisations

You can have between 5 and 50 children on a group passport. If there are more than 50 in the group, you can split the group and apply for 2 or more passports.

Everyone on the passport must be a British national and under 18 by the end of the trip.

A group leader must be named on the passport. The passport is invalid if the group leader cannot travel, but if a deputy leader is named on the application, they can take over.

The group leader and deputy leader must:

be aged 21 or over

be a British citizen and have a British passport

be a UK resident

Countries you can visit

The countries you can travel to or through on a collective passport are:

Austria

Denmark

France

Italy

Malta

Norway

Romania

Spain

Switzerland

Check if you need a visa

You may need a visa if you’re travelling on a group passport, even if you do not need one when travelling on an individual passport. Contact the country’s embassy or consulate in the UK to check.

How to apply

Download the application form.

Save it to your computer and fill it in (handwritten applications are not accepted).

Collect your supporting documents.

Email your completed application form to HMPassportofficeDurhamCollectives@hmpo.gov.uk.

Print a paper copy and get it signed by the group leader and deputy leader.

Send the paper copy with the £39 fee and supporting documents to Collective Passport Applications.

Paying the fee

Include a cheque for £39, payable to ‘Her Majesty’s Passport Office’, or pay by credit or debit card using the card payment form - use capital letters to fill in the form.

Checks on your application

HM Passport Office may contact your organisation to verify the application. Include a contact number on the form that will be answered during school holidays or your application could be delayed.

Supporting documents

Each application must include:

a nationality questionnaire and parental consent form for each child

a collective passport photo identity card for each child

one supporting letter for the whole application

Nationality questionnaire and consent form

The nationality questionnaire and consent form (‘CPNQ’ form) must be filled in by the person who can give consent for the child to travel. They must fill in either the:

form for a child born in the UK

form for a child born outside the UK

Details of who can give consent are on the form.

Request collective passport photo identity cards

Email your request for collective passport photo cards to HMPassportofficeDurhamCollectives@hmpo.gov.uk. Your email should include:

the number of cards you need

the full name and address of the school or organised group

a contact name and phone number

Complete collective passport photo identity cards

Each card must be filled in with the child’s details exactly as they appear on their nationality questionnaire and parental consent form.

You must attach a recent passport-sized photo to each card.

Rules for photos

The photos:

should be of a similar quality to standard passport photos

should not have been previously used on another document

must not be laminated or photocopies

You can use:

a school photo - as long as it does not have ‘proof’ written across it

printed digital photos

The group leader must complete their own details and sign the photo cards before submitting the application.

Each child must sign their card before they travel.

Supporting letter

Each application must include one supporting letter on headed paper confirming consent to the trip.

If the group is going abroad to perform (for example, in a sports competition) the letter must say:

all members of the group are amateurs

they will not get any payment

If children from more than one organisation are travelling together, you need a supporting letter from each organisation.

The letter must be signed - digital or photocopied signatures are not accepted.

The table shows who can supply and sign the supporting letter.

Type of organisation | Who can supply and sign the supporting letter

School | The head teacher, a member of the board of governors or the education authority from each school making up the party

Scout or guide group | The assistant county or area commissioner or someone from Association Headquarters

Football or rugby club | Someone from the local football association or the league chairperson or secretary

Swimming or judo clubs | Someone from the national headquarters

Youth orchestras or choirs | Someone from the local education authority, or the vicar for church groups

Army or Airforce cadets | The commanding officer or someone from the services authority

Clubs or youth clubs | Someone from the local authority where the club is registered, or the national headquarters

Registered charities | The director or a person in a similar position in the organisation

Getting the passport changed

Check your passport when it arrives for mistakes. Children cannot travel if they’re not on the passport.

If you need to amend the passport

Send the passport back to HM Passport Office Collective Passport Applications with a letter explaining the reasons.

If your trip is postponed but you arrange alternative travel within the same season, you can usually get your passport amended free of charge.

If several changes are needed (for example, you’re adding lots of names), you have to pay for a new one.


Get an emergency travel document

How it works

You can apply for an emergency travel document (sometimes called an ‘emergency passport’) if you’re abroad, need to travel and cannot get a passport in time.

If you’re in the UK you should apply for a passport urgently.

Eligibility

You can apply for an emergency travel document if all the following apply:

you’re a British national

you’re outside the UK

your passport has been lost, stolen, damaged, is full, has recently expired or is with HM Passport Office or a foreign embassy

you do not have time to renew or replace your passport before you travel

you can provide proof of your travel plans, for example booking confirmations (or detailed written travel plans if you cannot book ahead)

You usually cannot get an emergency travel document if you’ve never had a UK passport. You should apply for a passport instead.

What an emergency travel document lets you do

You can use an emergency travel document to travel to your destination through a maximum of 5 countries. You can also normally use it to return to the country you’re applying from if you live there.

Your travel plans (countries and dates) will be printed on your emergency travel document. If you change your travel plans once you have your emergency travel document, you’ll need to apply for a new one.

You may need a visa to leave the country you’re in or to travel through other countries with your emergency travel document. Check with the embassy or consulate of each country.

If your final destination is the UK, border staff will keep your emergency travel document when you arrive. Border staff at a different final destination might also keep the document.

How to apply

You can apply online.

It costs £100 to apply for an emergency travel document. The fee is not refundable. You can pay online as part of your application. If you do not, you’ll be asked to pay over the phone.

You might need to attend an appointment at your nearest British embassy, high commission or consulate after you apply online. You’ll be told after you’ve submitted your application whether you need an appointment.

You’ll need to give a contact telephone number and email address as part of your application.

Apply now

How long it will take

Your emergency travel document will normally be ready 2 working days after you apply. It may take longer because of coronavirus (COVID-19).

It can also take longer, for example if you have:

applied for a child under 16

not paid or given the right supporting documents

not given enough or correct information

You’ll be told after you’ve applied how and when you’ll get your emergency travel document.

Apply on behalf of someone else

You can apply for an emergency travel document and book an appointment for someone else if they’re a British citizen or British national (overseas). They might have to attend an appointment and they must collect their emergency travel document in person.

If you apply for a child under 16, they’ll need to attend an appointment. Both parents should go with them if possible. If neither parent can attend, they’ll need to send a signed consent letter.

If you're not a British citizen

You can apply online if you’re a British national (overseas).

If you’re 16 or over and another type of British national, you need to:

Check if you’re eligible with your nearest British embassy, high commission or consulate.

Download and fill in an application form.

Book an appointment with the embassy, high commission or consulate.

Pay the fee at your appointment.