Apply to register a trade mark

Register a trade mark

You can register your trade mark to protect your brand, for example the name of your product or service.

When you register your trade mark, you’ll be able to:

take legal action against anyone who uses your brand without your permission, including counterfeiters

put the ® symbol next to your brand - to show that it (your brand)’s yours and warn others against using it (your brand)

sell and license your brand

How to register a trade mark

Check if your brand qualifies as a trade mark.

Apply to register your trade mark.

Respond to any objections.

The registration process (register) takes about 4 months if no-one objects. Registered trade marks last 10 years.

Register your trade mark overseas

Registering a trade mark in the UK only protects your brand in the UK.

There are different processes for registering EU and international trade marks.

What you can and cannot register

Your trade mark must be unique. It can include:

words

sounds

logos

colours

a combination of any of these

Your trade mark cannot:

be offensive, for example contain swear words or pornographic images

describe the goods or services it (Your trade mark) will relate to, for example the word ‘cotton’ cannot be a trade mark for a cotton textile company

be misleading, for example use the word ‘organic’ for goods that are not organic

be a 3-dimensional shape associated with your trade mark, for example the shape of an egg for eggs

be too common and non-distinctive, for example be a simple statement like ‘we lead the way’

look too similar to state symbols like flags or hallmarks, based on World Intellectual Property Organization guidelines

Series applications

If you have similar versions of your trade mark, you can make a series application for up to 6 marks.

All your marks should:

look the same

sound the same

mean the same

Any differences must be minor.

Check if your trade mark is already registered

Before you apply, you must search the trade marks database to check if anyone has already registered an identical or similar trade mark for the same or similar goods or services.

You must also check the EU trade marks register on the European Union Intellectual Property Office website for any EU applications that were ‘pending’ on 1 January 2021. These applications have priority over yours.

You can ask the holder of an existing trade mark for permission to register yours. They must give you a ‘letter of consent’ - you must send this letter with your application.

You can use a trade mark attorney to help you with searches and registrations.

Apply

This service will be unavailable from 6am to 4pm on Saturday 26 June.

You cannot change your trade mark once you’ve applied, and the fees are non-refundable.

You’ll get feedback on your application (called an ‘examination report’) within 12 weeks (60 working days).

Before you apply

You must check if your trade mark is already registered.

Read the guide to new applications before you start if you’ve not applied before.

Apply to register a trademark

You’ll need:

details of what you want to register, for example a word, illustration or slogan

the trade mark classes you want to register in, for example food and drink services (class 43) or chemicals (class 1)

Apply now

How much it costs

You can use the ‘Right Start’ service if you want to check your application meets the rules for registration.

You pay £100 initially, plus £50 for each additional class. You’ll then get a report telling you if your application meets the rules (the rules for registration).

If you want to continue, you must pay the full fee within 28 days of getting your report (a report telling you if your application meets the rules (the rules for registration)).

You can also choose to continue your application even if it (your application) does not meet the rules for registration.

| Fee | Each additional class

Standard application (online) | £170 | £50

Right Start application (online) | £200 (£100 up front plus £100 if you go ahead with your registration) | £50 (£25 up front plus £25 if you go ahead with your registration)

A series application for 3 or more marks costs an additional £50 per mark.

Other ways to apply

Fill in the paper forms if you want to apply by post. It costs £200 for one class plus £50 for each additional class.

After you apply

You’ll get feedback on your application (an ‘examination report’) in up to 12 weeks (60 working days) - you have 2 months to resolve any problems.

If the examiner has no objections your application will be published in the trade marks journal for 2 months, during which time anyone can oppose it.

Your trade mark will be registered once any objections are resolved - you’ll get a certificate to confirm this.

If your application is opposed

The Intellectual Property Office will tell you if someone opposes your application.

You can either:

withdraw your application

talk to the person making the opposition

defend your application

You cannot register your trade mark until the matter is settled and may have to pay legal costs if you want to challenge the opposing party.

Read guidance on your options following an opposition.

Research previous trade mark decisions to help you with a dispute and prepare for a hearing.

Once your trade mark is registered

You must report any changes to your name, address or email address.

You can object to other people’s trade marks, for example if you think they are identical or similar to yours.

You can sell, market, license and mortgage your trade mark.

Your trade mark will last 10 years - you can renew it (your trade mark) after that time.

Unregistered trade marks

You may be able to stop someone using a similar trade mark to yours on their goods and services (known as ‘passing off’), even if you have not registered it.

You’ll usually need to get legal advice from a trade mark attorney.

It’s harder to prove passing off than it is to defend a registered trade mark. To be successful you’ll need to show that:

the mark (Your trade mark) is yours

you’ve built up goodwill associated with the mark (Your trade mark)

you’ve been harmed in some way by the other person’s use of the mark (Your trade mark)


Patenting your invention

What you can patent

You can use a patent to protect your invention. It gives you the right to take legal action against anyone who makes, uses, sells or imports it without your permission.

To be granted a patent, your invention must be all of the following:

something that can be made or used

new

inventive - not just a simple modification to something that already exists

Patents are expensive and difficult to get. Before you apply, check if a patent is right for your business.

What you cannot patent

You cannot patent certain types of invention, including:

literary, dramatic, musical or artistic works

a way of doing business, playing a game or thinking

a method of medical treatment or diagnosis

a discovery, scientific theory or mathematical method

the way information is presented

some computer programs or mobile apps

‘essentially biological’ processes like crossing-breeding plants, and plant or animal varieties

Before you apply

Patents are the most difficult form of protection to get. Check if a patent is right for your business before you apply for one.

You should only apply for a patent if:

your invention is new - check for similar ones by searching published patents, the internet and trade publications

you have the time and money for the application process

The application process is:

complicated - only 1 in 20 applicants get a patent without professional help

expensive - with professional help, applications typically cost £4,000

long - it usually takes 5 years

If you get a patent, you’ll also have to pay to renew it each year and the costs of legal action if you need to defend it.

Other ways to protect your intellectual property

Other types of protection might be more appropriate for your business. For example, you can use:

trade marks - if you can create a brand and be first to market

design rights - if how your product looks (rather than how it works) is important and innovative

non-disclosure agreements to keep it (your product) secret before launch - this can provide enough protection if your product is likely to sell for only a short time

Getting help

You can get a professional to help you decide whether a patent is right for your business.

You may be able to get free advice by:

speaking to a patent attorney or other professional advisor - many offer basic advice for free

attending an intellectual property (IP) clinic

going to the British Library Business and IP Centre in London

This advice will be confidential.

Do not talk to other people without a non-disclosure agreement, or you may not be able to patent your invention. You can get help with this from a patent attorney or solicitor.

If you decide to apply

When you’ve checked that a patent is right for your business, you should find a patent attorney or advisor. They will:

help you prepare your application correctly - you cannot add in additional information later

give you the best chance of being granted a patent

try to make your patent as commercially valuable as possible

You may be approached by companies offering to promote your invention for a fee. Get independent legal or financial advice before you agree to anything.

Applying for a patent

If you work with a patent attorney or advisor, they’ll help you through the application process. Applications typically cost £4,000 and the process usually takes 5 years. There are 8 steps if you apply for patent protection in the UK through the Intellectual Property Office (IPO).

Search for similar patents to make sure your invention is new.

Prepare your patent application.

File your patent application and request a search from IPO (the Intellectual Property Office (IPO)).

Receive your search report (usually within 6 months) and decide whether you want to continue with your application (your patent application).

Your application (your patent application) will be published 18 months after you file it (your patent application).

Ask for a ‘substantive examination’ within 6 months of publication.

Respond to comments from IPO’s (the Intellectual Property Office (IPO)) ‘substantive examination’. The examination (a ‘substantive examination’) may take place several years after you file your application (your patent application).

Your application (your patent application) will be granted or refused.

You can commercially benefit from your patent once it has been granted, for example license, sell or mortgage your patent.

Do not make your invention public before you apply. You may not be able to patent it if you do.

Other ways to get a UK patent

You can also file a UK patent application through the:

European Patent Office (EPO)

World Intellectual Property Organization (WIPO)

Prepare your application

A patent application is made up of 4 parts that need to meet specific criteria.

You must include:

a description of your invention that allows others to see how it works and how it could be made

legal statements that set out the technical features of your invention that are to be protected (known as ‘claims’)

a summary of all the important technical aspects of your invention (known as the ‘abstract’)

You should also include any drawings you need to illustrate your description.

The fees are higher if your description has more than 35 pages or you include more than 25 claims.

You have to submit your description and any drawings with your application form.

You can file your claims and abstract once your patent is pending, but it’s best if you submit all the parts together.

Academic papers

You can send academic papers as part of your patent application, to help describe your invention.

You still need to send a description, drawings and claims.

‘Statement of inventorship’

You need to complete a statement of inventorship (‘Statement of inventorship’) if:

you’re not the inventor

there’s more than one inventor and they’re not listed as applicants

you’re applying on behalf of a company

The statement (‘Statement of inventorship’) provides the Intellectual Property Office (IPO) with more information about who the inventor is and why you have the right to apply for the patent.

Submit your ‘statement of inventorship’ (‘Statement of inventorship’) online when you apply for a patent, or do it (‘Statement of inventorship’) later by filing documents for a pending UK patent.

Alternatively, download the ‘statement of inventorship’ form (‘Statement of inventorship’) and send it (‘Statement of inventorship’) with your application (your patent application).

Apply for a patent

You can file a UK patent application with the Intellectual Property Office (IPO). Read the patent application fact sheets for instructions on how to produce each part of your application.

You can apply either:

online

by post

You can request and pay for your search and examination at this point or later in the process.

Fees

Stage | Apply online | Apply by post

Application (if you pay when you apply) | £60 | £90

Application (if you pay later) | £75 | £112.50

Search | £150 (plus £20 for each claim over 25 claims) | £180 (plus £20 for each claim over 25 claims)

Substantive examination | £100 (plus £10 for each page of description over 35 pages) | £130 (plus £10 for each page of description over 35 pages)

If you get a patent, you’ll also have to pay to renew it to keep it in force.

Get your patent granted more quickly

You can get your application processed more quickly if you file your search and examination requests at the same time as you apply.

This (file) costs the same as applying separately and means they (your search and examination requests)’ll be processed at the same time.

You may also be able to get a ‘fast grant’ if, for example:

your invention has some sort of environmental benefit (green channel)

you’ve already submitted a patent application for your invention at another patent office (Patent Prosecution Highway)

Read the patents fast grant guidance.

Request your search and examination

As part of the application process, you must pay for a patent search and a ‘substantive examination’.

You can request the search (a patent search) either when you apply or later in the process (the application process).

You must request your search (a patent search) within 12 months of your filing or priority date.

You must request your examination within 6 months of publication.

Patent search

The Intellectual Property Office (IPO) carries out a search to check whether your invention is new and inventive.

You have to request and pay for your search (a patent search) within 12 months of your filing date or priority date.

You’ll be sent the results and told if any part of your application is not right.

Read the search report factsheet.

Search reports can take up to 6 months.

Publication

Your application will be published 18 months from your filing or priority date, provided it’s complete and passes the search (a patent search).

The open part of your application, which includes your address, will be publicly available in the:

online patents journal on the IPO (The Intellectual Property Office (IPO)) website

IPO (The Intellectual Property Office (IPO)) records

‘Substantive examination’

The examination (your examination) checks whether your invention is new and inventive enough. It (your examination) also checks that your description and claims match and are good enough to patent.

The examination (your examination) will show if your application meets the legal requirements. You’ll be told what you need to do if it (Your application) does not.

You must request an examination of your patent application (Your application) within 6 months of publication.

Examinations can take place several years after you file your application.

How to apply

You can apply online or by post for both the search and examination.

Apply online

You can request your search and examination (both the search and examination) either:

with your initial application

later in the process

You must request your search within 12 months of your filing or priority date and examination within 6 months of publication.

Apply by post

Download the forms:

search request form

examination request form

Fill in and post the forms. The address is on the forms.

After you apply

You’ll be sent a receipt with your application number and filing date (the date your application is received).

You’ll be told what to do next and when.

After you’ve applied you can mark your invention as ‘patent pending’ or ‘patent applied for’. You can either add the patent number and say that you applied for it in the UK, or use a web address instead if the patent number is online.

If you use a web address, make sure the patent number and the product it relates to are clearly displayed on your website.

If your patent is granted:

your application will be published in its final form

you’ll be sent a certificate

You’ll be responsible for renewing and defending your patent.

File more documents once your patent is pending

You may need to file more forms and documents once you have a patent pending (for example a form to request a search, or a document with your claims).

You must send your claims, abstract, application fee and search fee within 12 months of your filing date.

If your application includes a ‘priority date’ from an earlier application

You must send your claims, abstract, application fee and search fee within whichever of the following is later:

12 months of the date when you filed your previous application (an earlier application) (the priority date)

2 months of your current filing date (your filing date)

Withdraw your application

You can withdraw your application for any reason, for example to stop it (your application) becoming public.

To stop your invention entering the public domain you must withdraw your application before it (your application)’s published.

You can ask for a withdrawal up to the day before the deadline given in your search report.

Withdraw by email

Email withdraw@ipo.gov.uk with your patent application number in the subject line.

Clearly state that you want to withdraw in the body of the email.

State why you have the authority to withdraw the application (your application), for example that you’re the applicant or their agent.

Withdraw by post

You can also withdraw by post - mark your request as urgent if there’s less than 3 weeks until publication.

Make a new application with a priority date

You can withdraw your application (a new application with a priority date) and reapply if you want to change it (a new application with a priority date) for any reason, for example if you’ve developed your invention since you first applied or have new information.

You can use the filing date of your earlier application (known as the priority date) if your new application (a new application with a priority date) is made within 12 months.

Terminated applications

Your application will be terminated if you do not submit the right documents, forms and payment when asked to.

You may be able to reopen your application if you apply within 12 months of termination.

You need to be able to show:

why you failed to meet the requirements

that the failure (failed) was not intentional

when you became able to meet the requirements

It costs £150 to apply - this is not refundable.

Reopen your application

Download the reinstatement request form.

Send the form (the reinstatement request form), your fee and any supporting evidence to IPO.

If your request is granted, you must meet the requirements within 2 months.

You can ask for an ex parte hearing if you’re turned down, where you can put your case to a senior official.

International patents

A patent only protects your invention in the country where the patent is registered.

For protection overseas, you can:

file a single application under the Patent Cooperation Treaty (PCT) for protection in more than 140 countries

file a single application with the European Patent Office (EPO) for protection in more than 30 countries in Europe

apply separately to the patent office of each country where you want a patent

Read the guidance on filing a patent abroad for basic information on filing for international protection.


Contaminated land

Overview

Land can be contaminated by things like:

heavy metals, such as arsenic, cadmium and lead

oils and tars

chemical substances and preparations, like solvents

gases

asbestos

radioactive substances

What counts as contaminated land

Land is legally defined as ‘contaminated land’ where substances are causing or could cause:

significant harm to people, property or protected species

significant pollution of surface waters (for example lakes and rivers) or groundwater

harm to people as a result of radioactivity

Contaminated land may previously have been used as a:

factory

mine

steel mill

refinery

landfill

Special sites

Some types of contaminated land are classed as ‘special sites’. This includes land that:

seriously affects drinking waters, surface waters or important groundwater sources

has been, or is being, used for certain industrial activities, such as oil refining or making explosives

is being or has been regulated using a permit issued under the integrated pollution control or pollution prevention and control regimes

has been used to get rid of waste acid tars

is owned or occupied by the Ministry of Defence

is contaminated by radioactivity

is a nuclear site

The Environment Agency has technical guidance on special sites.

Once a local council has decided that an area is a special site, it is regulated by:

the Environment Agency in England (The Environment Agency)

Natural Resources Wales in Wales

the Scottish Environment Protection Agency (SEPA) in Scotland

Who decides if land is contaminated

Your local council or an environment agency will decide if your land is contaminated.

Your land could be investigated for a number of reasons, including when:

land is sold, let, used or otherwise transferred

land is proposed for development

local councils inspect land in their area

an application is made for an environmental permit or other licence

land is polluted

Contact your local council if you believe your land is contaminated.

Dealing with contamination

The rules for who’s responsible for contamination and how to deal with it depend on whether the land (your land) is legally considered ‘contaminated land’.

If the land (your land) counts as contaminated land

If the land (your land) is legally considered ‘contaminated land’, the person who caused or allowed the contamination (contamination) to happen is responsible for dealing with it (contamination), unless:

they (the person who caused or allowed the contamination (contamination) to happen) can’t be identified

the local council or environment agency investigating the issue decides they (the person who caused or allowed the contamination (contamination) to happen)’re exempt

The council or agency (the local council or environment agency investigating the issue) will then decide who’s responsible for dealing with it (contamination) instead. This may be the landowner, or the person who uses the land (your land).

What happens next

The council or agency (the local council or environment agency investigating the issue) will:

decide how the land (your land) should be dealt with

ask the responsible person to deal with the contamination (contamination)

tell them (the responsible person to deal with the contamination (contamination)) how they (the responsible person to deal with the contamination (contamination)) should take care of it (contamination) (clean it (contamination) up or fence it (contamination) off, for example)

If the person (the person who caused or allowed the contamination (contamination) to happen) doesn’t deal with the contamination (contamination), the council or agency (the local council or environment agency investigating the issue) will send a ‘remediation notice’, telling them (the person who caused or allowed the contamination (contamination) to happen) when they (the person who caused or allowed the contamination (contamination) to happen) must take care of it (contamination) by.

You can agree a voluntary scheme with the council or agency (the local council or environment agency investigating the issue) if you’re responsible for part or all of the clean up. You must tell them (the local council or environment agency investigating the issue) what steps you’ll take to clean up the land (your land).

If the land (your land) doesn’t count as contaminated land

If the land (your land) isn’t legally considered ‘contaminated land’, you could be responsible for dealing with the contamination (contamination) if you’re:

responsible for causing it (contamination)

the landowner

You may face legal action if you don’t deal with contamination that you’re responsible for. Find out how to manage contamination on your land.

If you’re developing the land (your land)

You’ll have to deal with the contamination (contamination) either:

before you get planning permission

as part of the development

Contact your local council to check what you must do to make sure the land (your land) is suitable for your proposed development.


Hazardous waste

Overview

You must make sure hazardous waste produced or handled by your business in England causes no harm or damage.

You have responsibilities known as your ‘duty of care’. You must also meet extra requirements depending on whether you’re a waste:

producer or holder (you produce or store waste)

carrier (you collect and transport waste)

consignee (you receive waste, such as for recycling or disposal)

Check what you need to do in Northern Ireland, Scotland and Wales.

There are different requirements for exporting waste.

Check if your waste is hazardous

Waste is generally considered hazardous if it (your waste) (or the material or substances it (your waste) contains) are harmful to humans or the environment. Examples of hazardous waste include:

asbestos

chemicals, such as brake fluid or print toner

batteries

solvents

pesticides

oils (except edible ones), such as car oil

equipment containing ozone depleting substances, like fridges

hazardous waste containers

Classify your waste to find out if it is hazardous.

Producers and holders

You must follow these steps in England if your business:

produces hazardous waste

holds or stores hazardous waste

has hazardous waste removed from its (your business) premises

Classify your waste to check if it’s hazardous.

Separate and store hazardous waste safely.

Use authorised businesses to collect, recycle or dispose of your hazardous waste – check that waste carriers are registered and waste sites have environmental permits.

Fill in the parts of the consignment note that apply to you – keep one copy and give 2 copies to the carrier collecting your waste.

Keep records (known as a ‘register’) for 3 years at the premises that produced or stored the waste.

Records you must keep

You must keep your copies of:

consignment notes

consignee returns – you’ll get these from businesses that receive your waste (consignees)

any related documents, for example ‘carrier schedules’ (list of carriers when there is more than one), records of rejected loads

If these documents (businesses that receive your waste (consignees)) are not accurate or complete, you must keep a record of any missing information.

Extra requirements

You must meet extra requirements in these situations.

Your waste is rejected

You must follow the guidance on rejected loads if your hazardous waste is rejected by the destination site you sent it to.

You transport your own waste

You must meet the requirements for carriers if you transport any hazardous waste from your own or another business.

You receive, treat or dispose of waste

You must meet the requirements for consignees if you:

receive hazardous waste – this includes deliveries of waste from your own business

treat or dispose of hazardous waste on your business premises – this includes your own waste

Carriers

You must follow these steps if your business collects and transports hazardous waste in England (for example you’re a waste carrier, or you move your own waste).

Register as a waste carrier.

Check parts A and B of the consignment note and the waste before you accept it – make sure the waste is classified correctly.

Separate waste correctly when you load it for transportation.

Fill in the part of the consignment note that applies to you.

Leave one copy of the consignment note with the waste producer or holder and keep 2 copies – these must stay with the waste until it (the waste) reaches its (the waste) destination.

Take the waste to the destination on the consignment note (its (the waste) destination) – it (its (the waste) destination) must be an authorised waste site.

Keep records (known as a ‘register’) for one year.

You must keep records at your head office.

Records you must keep

You must keep copies of:

consignment notes

If these documents are not accurate or complete, you must keep a record of any missing information.

You’re a waste dealer or broker

Ask the waste producer or holder for copies of their records. You must keep these for 3 years. Check what other registration requirements and responsibilities you may need to meet.

Your waste delivery is rejected

You must follow the guidance on rejected loads if a consignee rejects the hazardous waste you’re transporting.

Consignees

You must follow these steps if you receive, treat or dispose of hazardous waste at premises in England.

Get an environmental permit or register an exemption for your premises.

Check the consignment note and waste before you accept it – make sure it’s classified correctly.

Reject the waste if the consignment note is missing, incorrect or incomplete.

Fill in part E of the consignment note for any hazardous waste you accept or reject – keep one copy and hand one copy back to the carrier.

Send consignee returns  to the Environment Agency, and the waste producer or holder, to report on any hazardous waste you accept or reject.

Keep records (known as a ‘register’).

You must keep records at the site where the hazardous waste was stored, treated or disposed.

Records you must keep

You must keep:

consignment notes

a site inventory that records where waste was stored, treated or disposed of at your waste site – keep this (Records you must keep) in a secure, marked area that’s accessible in emergencies

Site inventories for tipped waste

‘Tipped waste’ (permanent waste storage, for example landfill) includes:

Type of storage | Disposal code (from the  Waste Framework Directive)

Deposit into or onto land, for example landfill | D1

Land treatment | D2

Deep injection | D3

Surface impoundment | D4

Specially engineered landfill | D5

Release into a water body except seas or oceans | D6

Permanent storage | D12

Your site inventory must be a site plan that shows where hazardous waste is stored at your waste site together with its:

Use either a grid or contour lines to divide up your site plan.

Site inventories for all other waste operations

These requirements are for all waste operations other than tipped waste, including:

disposal by other methods

treatment

recovery

incineration

Your site inventory can be a site plan or table showing the location of waste at your site together with:

its (hazardous waste) consignment note code – get this from the consignee return if there’s no consignment note

information cross-referencing each incoming or outgoing waste (waste transfer activities only)

You must also keep records for each delivery of hazardous waste you accept at your site – include:

its (hazardous waste) weight in kilograms

its (hazardous waste) waste description including the waste classification code, its (hazardous waste) chemical components and hazardous properties

the name, address and postcode of the waste holder or producer it (hazardous waste) came from

the disposal or recovery method you applied to the waste (hazardous waste)

How long you must keep records

The type of waste site you have determines how long you keep records.

| Type of record | How long you must keep it (hazardous waste)

Landfill site (disposal codes D1 to D6 and D12) | All records | As long as you have a permit

Other waste site with a permit | Consignment notes | 5 years

Other waste site with a permit | Site inventory and all other records | As long as you have a permit

Waste sites with an exemption | All records | 3 years

You must send your records to the  Environment Agency if you give up or lose your permit.

Consignment notes

You must use consignment notes to move hazardous waste.

A consignment note must stay with hazardous waste until it reaches its final destination.

Fill in a consignment note

Read the consignment notes guidance.

Download a consignment note form.

Fill in the parts that apply to you.

Use a continuation sheet if you need more space.

The part that applies to you depends on your role in the waste process.

Your role | Part you must complete

Producer | A and B

Holder (stores waste) | A and B

Carrier (collects and transports waste) | C

Consignor (hands the waste to the carrier) | D

Consignee (receives waste for recycling or disposal) | E

You’re the waste producer or holder

You’ll need to know both the:

Standard Industrial Classification (SIC) code (2007)  – this describes the business activity that produced the waste

waste classification code, also referred to as LoW (List of Waste) or EWC (European Waste Catalogue) code – this describes the waste

Get consignment notes another way

You can also:

use a note from your waste contractor or write your own – it must include the information on the form

buy consignment notices from the Environment Agency (the  Environment Agency) – these have 3 colour-coded copies

Consignee returns

Consignee returns are reports on any hazardous waste received, treated or disposed of by a business (the ‘consignee’).

You’re a waste producer or holder

You should get consignee returns every quarter from the consignee dealing with your hazardous waste.

Ask for consignee returns in writing if you do not get them – you need them (the consignee dealing with your hazardous waste) to keep records.

You should contact the Environment Agency (the  Environment Agency) and stop using a waste business if they do not provide consignee returns.

You’re a consignee

You must send consignee returns every quarter to the:

Environment Agency

the waste producer or holder

You must send separate consignee returns to the Environment Agency (the  Environment Agency) and the waste producer or holder. You cannot send copies of the same document to both.

Read the consignee returns guidance for help with filling in your consignee returns.

Send consignee returns to the Environment Agency (the  Environment Agency)

Fill in the consignee returns spreadsheet.

Send the spreadsheet (the consignee returns spreadsheet) to the  Environment Agency - either email it (the consignee returns spreadsheet) to hazwastereturn@environment-agency.gov.uk  or upload it (the consignee returns spreadsheet) online (in Wales email it (the consignee returns spreadsheet) to waleshazreturns@cyfoethnaturiolcymru.gov.uk).

Read the consignee returns guidance for other ways you can send your returns.

Deadlines

Reporting period | Deadline

January to March | 30 April

April to June | 31 July

July to September | 31 October

October to December | 31 January

Fees

Fees are per consignment of waste and depend on whether the consignment formed part of a multiple collection (if it came from multiple locations) or not. The fees are:

single consignment - £10 (electronic returns) or £19 (paper returns)

multiple collection - £5 (electronic returns) or  £10 (paper returns)

Contact the Environment Agency (the  Environment Agency)

Contact the Environment Agency (the  Environment Agency) if you have any questions about hazardous waste.


Hiring crew for ships and yachts

Overview

When you’re hiring crew for a ship or yacht, you must:

check crew members’ discharge books to make sure they have the qualifications and certificates of competency for their jobs

check that all crew members have the necessary medical certificates for the work they’ll be doing

make sure everyone has the necessary travel documents

check that all crew can speak the ship’s (a ship or yacht) common working language

draw up a crew agreement

send a full crew list to the owner of the ship or yacht (a ship or yacht)

You must make sure all crew members know the ship’s (a ship or yacht) safety and emergency procedures before the start of your journey.

Checking crew qualifications

You must check crew members’ discharge books to make sure everyone has the necessary qualifications and experience.

Crew members doing specialist jobs or working on particular types of craft may need special training.

Officers

Officers in your crew must have the necessary certificates of competency (CoCs).

Check that officers’ CoCs are valid on the  Maritime and Coastguard Agency (MCA) website.

Officers may need special training if working on tankers, high-speed craft or passenger ships.

Merchant navy ratings

Make sure that all crew have the correct rating for the work they’ll be doing. Watch ratings need a CoC if they’re performing navigation or engine room duties.

Crew on large yachts (24 metres long or over)

You must make sure your crew have a MCA (the  Maritime and Coastguard Agency (MCA)) Yacht Rating Certificate or other MCA (the  Maritime and Coastguard Agency (MCA)) recognised qualification, for example:

an able seaman (AB) certificate issued under the International Labour Organisation (ILO) AB Convention

a UK efficient deck hand (EDH) certificate

a navigational or engine room watch rating certificate issued under Standards of Training, Certification and Watchkeeping (STCW)

Certificates of competency

You must follow international regulations from Standards in Training Certification and Watchkeeping for Seafarers (STCW) if you have a commercial vessel going to sea.

Some crew members need a certificate of competency (CoC) or certificate of equivalent competency (CEC) to carry out certain duties.

For seafarers’ CoCs to remain valid on certain types of ship they’ll need to meet new training standards in line with STCW regulations (‘2010 Manila Amendments’).

Deck officers

Masters and other deck department officers need a CoC if they’re performing:

bridge watch-keeping duties

navigational duties

CoCs for deck officers are restricted depending on:

the size of the ship or yacht

the area of sea where it (the ship or yacht) will operate

Download an application for a CoC for:

masters, chief mates and deck officers in the merchant navy (Merchant navy)

masters, chief mates and deck officers on yachts

You can use a Certificate of Service instead, if you have one. These were issued until 1998.

Engineer officers

Engineer officers on a ship or yacht with a power output of 750 kilowatts or more need a CoC. There are different CoCs for engineer officers, depending on:

the power output of the ship or yacht

the area of sea where it (the ship or yacht) will be operating

Download an application for a CoC for:

a merchant navy engineering officer

a yacht engineering officer

Revalidating CoCs

Deck and engineering officers must revalidate their certificate every 5 years. They do this by showing they’ve completed either:

12 months’ sea service in the last 5 years

3 months’ sea service in the last 6 months

2.5 years in a relevant job - contact the MCA for advice

Use form MSF 4258 if someone you want to hire can’t revalidate their CoC because they don’t meet the requirements.

Watch ratings

Watch ratings on merchant ships need a CoC if they’re performing navigation or engine room duties.

Radio operators

Radio operators need CoCs if they handle distress and safety radio-communications. All radio personnel serving on UK-registered ships must have either:

a Restricted Operator’s Certificate (ROC)

a General Operator’s Certificate (GOC)

Other crew

Ships’ cooks and security officers may also need a CoC.

More information

To find out more about the certification structure and examination and training requirements, read:

MSN 1856 (M+F) for merchant navy deck officers

MSN 1857 (M+F) for merchant navy engineer officers

Contact the Maritime and Coastguard Agency (MCA) (the MCA) to find out which members of your crew need a CoC.

Certificate of equivalent competency (CEC)

A CEC allows officers holding Standards of Training Certification and Watchkeeping (STCW) certificates issued by some non-UK countries to work as officers on UK-registered merchant ships.

To get a CEC, your crew member must complete the CEC application form. As part of the application process they may be asked to prove their:

standards of competency

ability to use the English language (this may include an oral exam)

knowledge of UK law relating to their (your crew member) job

Read more about CECs or download part 19 of the MCA’s (the MCA) training and certification guidance for more information.

Crew agreements

A crew agreement is an employment contract between a ship or yacht’s owners and its crew.

All crew agreements must have:

a cover with details of the ship (a ship or yacht’s) and its (a ship or yacht’s) owners (a ship or yacht’s owners)

an up-to-date crew list with names, dates of birth and addresses

a list of anyone on board who is under 18 or exempt from a crew agreement

contractual clauses for each crew member

A crew agreement can last up to 12 months. After this period, a new agreement must be drawn up.

What goes in a contractual clause

Clauses must include:

the name of the crew member

a description of the journey(s) that the agreement (A crew agreement) relates to

the crew member’s (the crew member) job description

details of their (the crew member) pay, hours and leave

details of required notice and how the crew agreement (A crew agreement) can be terminated

The Maritime and Coastguard Agency (MCA) (the MCA) gives guidance on drawing up crew agreements for merchant ships and yachts:

download MGN 148 ‘Approval of crew agreements: merchant ships

download MGN 149 ‘Approval of crew agreements: yachts

Contact MCA (the MCA) for advice on drawing up a crew agreement.

What to do once you’ve drawn up a crew agreement

Get every crew member to sign the agreement (a crew agreement) when they join the ship and at the end of the journey.

File the agreement (a crew agreement) with the shipping registry in the ship’s (the ship) ‘flag state’ (the country where it (the ship)’s registered).

Display a copy on board the vessel (the ship).

Send a copy (with the official log book, if a merchant ship) to a superintendent or proper officer within 3 days of its (a crew agreement) expiry.

Who signs a crew agreement

Most of the people on board a ship or yacht must sign the crew agreement (a crew agreement). However, certain personnel will have separate employment contracts and won’t have to sign, like:

captains

bodyguards

nannies

entertainment staff

Travel documents

All crew members must have either:

a valid passport

a Seafarers Identity Document (SID) containing a photograph, signature (or fingerprints) and a description of the holder, including their nationality

The standard seafarer’s identity document for British citizens is the British seaman’s card.

Crew lists

The master or skipper of a UK-registered ship must provide the ship’s owner with a copy of an up-to-date crew list at the start of each journey. They must also tell the owner if there are any changes of crew during the journey.

If a ship is lost at sea, the crew list (an up-to-date crew list) will be used to find out who is missing. The ship’s owner should hand the crew list in to a local Maritime and Coastguard Agency (MCA) Marine Office or post it (an up-to-date crew list) to:


How to claim tax credits

How to claim

Tax credits have been replaced by Universal Credit.

You can only make a claim for Child Tax Credit or Working Tax Credit if you already get tax credits. You’ll need to update your existing tax credit claim by reporting a change in your circumstances online or by phone.

If you cannot apply for tax credits, you can apply for Universal Credit instead.

You might be able to apply for Pension Credit if you and your partner are State Pension age or over.

When to claim

Apply as soon as you know you’re eligible so you get all the money you’re entitled to.

You can claim tax credits at any time of year.

If you know your income will go down

Apply straight away if you know your income will drop to a level that means you’ll be eligible for tax credits.

For example, you could make a claim now if you found out your income is going to drop in 6 months’ time.

The income levels for Working Tax Credit and Child Tax Credit are different.

Usually, tax credits are backdated by up to 31 days from the start of your claim.

Joint claims

You can apply for tax credits as a single person, or as a couple (known as a ‘joint claim’) if you’re both 16 or over and living in the UK.

Usually, you must make a joint claim if:

you’re married or in a civil partnership (and not permanently or legally separated)

you live with your partner as though you’re married or in a civil partnership

you’re temporarily living away from one another, for example looking after a relative or working away from home

your partner is working abroad for the government

You might also need to make a joint claim if you and your partner are not married or in a civil partnership, but:

sometimes live in the same house

have a joint financial agreement

have dependent children

Exceptions

You do not always make a joint claim because you have a partner. For example, make a single claim if:

you live in the UK but your partner lives abroad (unless your partner works for the government)

you both live abroad, you’re from the EEA or Switzerland and you work in the UK but your partner does not

If you’re not sure

Call HM Revenue and Customs to find out if you should make a joint claim.

You must pay back any tax credits you’re not entitled to if you do not make the right sort of application.

Backdate a claim

When you make a claim, your tax credits are usually backdated automatically by up to 31 days. You do not have to do anything.

If you’re claiming other benefits

You have to ask for your tax credits to be backdated if you get:

Income Support

Jobseeker’s Allowance (income-based)

Employment and Support Allowance (income-related)

Pension Credit

You might not get the full backdated claim if you stopped getting one of these benefits in the last 31 days and you’re claiming both Child Tax Credit and Working Tax Credit.

Backdating by more than 31 days

Tax credit claims can sometimes be backdated by more than 31 days if you:

apply within a month of getting refugee status

apply within 31 days of qualifying for certain sickness or disability benefits, such as Disability Living Allowance or Personal Independence Payment

Do not apply to backdate these claims (Tax credit claims) until you’ve been given a decision on your refugee status or disability benefits.

You should still apply for other tax credits if you already qualify for them, for example if you have children.

How to backdate a claim

If you’re claiming over the phone, call HM Revenue and Customs to ask them (HM Revenue and Customs) to backdate your claim.

If you’re using claim form, include a page confirming:

your name, address and National Insurance number

the date you started work

the date you started getting one of the benefits listed, if you’re not in work

the date you got a decision on your refugee status or disability benefits - if you’re applying to backdate by more than 31 days

What counts as income

Usually, what you’re entitled to is based on your income for the last tax year (6 April 2020 to 5 April 2021).

Income includes:

money from employment before tax and National Insurance, including if you cannot work but you’re still getting paid (‘on furlough’)  - check your P60s, P45s or payslips

earnings if you’re self-employed before tax and National Insurance, including grants from the Self-Employment Income Support Scheme - check your Self Assessment tax return

money from some coronavirus (COVID-19) payments

benefits from your employer (check your P11D)

certain state benefits

money from a pension - including your State Pension

interest on savings

your partner’s income - if you make a joint claim

UK company dividends

profit from a property you own or rent out in the UK

earnings from the Rent a Room Scheme above £7,500 (or £3,750 if you’re a joint owner)

payment above £30,000 because your job ended

HM Revenue and Customs (HMRC) has detailed guidance if you need help working out your income.

Benefits

Income includes money from UK state benefits (or their foreign equivalents) except income-based Jobseeker’s Allowance (JSA) or ‘tax-free’ benefits. Tax-free benefits include:

Child Benefit

Housing Benefit

Attendance Allowance

Disability Living Allowance

Personal Independence Payment

the foreign equivalents of UK tax-free benefits

To support your claim, keep records of your income, bills, payslips, benefits, tax credits, childcare and child’s education for the current tax year and at least 2 years before that.

Work out your hours

Put the number of hours you work in a normal week on your claim form.

Add all your hours together if you have more than one job.

If you’ve just started work put the hours you expect to work.

Type of work | How to work out your hours

Employed | Include overtime, but not unpaid breaks

Self-employed | Include all the time you spend on your business (once you’ve set it up)

Seasonal | Put the hours you’re working at the moment

Regular term-time | Put the hours you work during term time

Agency | Decide your normal hours with your employer

On-call | Only count the hours you’re called to work

On standby | Do not count the time when you’re not paid


The national curriculum

Overview

The ‘basic’ school curriculum includes the ‘national curriculum’, as well as religious education and sex education.

The national curriculum (the ‘national curriculum’) is a set of subjects and standards used by primary and secondary schools so children learn the same things. It (the ‘national curriculum’) covers what subjects are taught and the standards children should reach in each subject.

Other types of school like academies and private schools do not have to follow the national curriculum (the ‘national curriculum’). Academies must teach a broad and balanced curriculum including English, maths and science. They must also teach religious education.

Key stages

The national curriculum (the ‘national curriculum’) is organised into blocks of years called ‘key stages’ (KS). At the end of each key stage, the teacher will formally assess your child’s performance.

Child’s age | Year | Key stage | Assessment

3 to 4 |  | Early years |

4 to 5 | Reception | Early years | Teacher assessments (there’s also an optional assessment at the start of the year)

5 to 6 | Year 1 | KS1 | Phonics screening check

6 to 7 | Year 2 | KS1 | National tests and teacher assessments in English, maths and science

7 to 8 | Year 3 | KS2 |

8 to 9 | Year 4 | KS2 |

9 to 10 | Year 5 | KS2 |

10 to 11 | Year 6 | KS2 | National tests and teacher assessments in English and maths, and teacher assessments in science

11 to 12 | Year 7 | KS3 |

12 to 13 | Year 8 | KS3 |

13 to 14 | Year 9 | KS3 |

14 to 15 | Year 10 | KS4 | Some children take GCSEs

15 to 16 | Year 11 | KS4 | Most children take GCSEs or other national

Assessments

By the end of each summer term the school must write a report on your child’s progress and talk it through with you.

Key stage 1 and 2

Compulsory national curriculum subjects at primary school are:

English

maths

science

design and technology

history

geography

art and design

music

physical education (PE), including swimming

computing

ancient and modern foreign languages (at key stage 2)

Schools must provide religious education (RE) but parents can ask for their children to be taken out of the whole lesson or part of it.

Schools often also teach:

personal, social and health education (PSHE)

citizenship

modern foreign languages (at key stage 1)

Tests and assessments

Year 1 phonics screening check

The check (phonics screening check) will take place in June when your child will read 40 words out loud to a teacher. You’ll find out how your child did, and their teacher will assess whether he or she needs extra help with reading. If your child does not do well enough in the check they’ll have to do it again in Year 2.

Key stage 1

Key stage 1 tests cover:

English reading

English grammar, punctuation and spelling

maths

Your child will take the tests (Key stage 1 tests) in May. You can ask the school for the test results.

You’ll be sent the results of your child’s (Your child) teacher assessments automatically.

Key stage 2

Your child will take national tests in May when they reach the end of key stage 2. These test your child’s skills in:

English reading

maths

The tests (national tests) last less than 4 hours. You’ll get the results in July.

The school will send you the results of your child’s tests and teacher assessments.

Key stage 3 and 4

Key stage 3

Compulsory national curriculum subjects are:

English

maths

science

history

geography

modern foreign languages

design and technology

art and design

music

physical education

citizenship

computing

Schools must provide religious education (RE) and sex education from key stage 3 but parents can ask for their children to be taken out of the whole lesson or part of it.

Key stage 4

During key stage 4 most pupils work towards national qualifications - usually GCSEs.

The compulsory national curriculum subjects are the ‘core’ and ‘foundation’ subjects.

Core subjects are:

English

maths

science

Foundation subjects are:

computing

physical education

citizenship

Schools must also offer at least one subject from each of these areas:

arts

design and technology

humanities

modern foreign languages

They must also provide religious education (RE) and sex education at key stage 4.

English Baccalaureate (EBacc)

The EBacc (English Baccalaureate (EBacc)) is a way to measure how many pupils in a school choose to take a GCSE in these core subjects:

English language and literature

maths

the sciences

history or geography

a language

Find out more about the EBacc (English Baccalaureate (EBacc)).

Other compulsory subjects

Children must also study:

sex and relationships education (year 7 onwards)

religious education (RE)

They (Children) may not have to take exams in these subjects.

Sex and relationship education

Sex and relationship education (SRE) is compulsory from age 11 onwards. It involves teaching children about reproduction, sexuality and sexual health. It does not promote early sexual activity or any particular sexual orientation.

Some parts of sex and relationship education are compulsory - these are part of the national curriculum for science. Parents can withdraw their children from all other parts of sex and relationship education if they want.

All schools must have a written policy on sex education, which they must make available to parents for free.

Religious education

Schools have to teach RE but parents can withdraw their children for all or part of the lessons. Pupils can choose to withdraw themselves once they’re 18.

Local councils are responsible for deciding the RE syllabus, but faith schools and academies can set their own.


Bullying at school

The law

Some forms of bullying are illegal and should be reported to the police. These include:

violence or assault

theft

repeated harassment or intimidation, for example name calling, threats and abusive phone calls, emails or text messages

hate crimes

Call 999 if you or someone else is in immediate danger.

Schools and the law

By law, all state (not private) schools must have a behaviour policy in place that includes measures to prevent all forms of bullying among pupils.

This policy is decided by the school (all state (not private) schools). All teachers, pupils and parents must be told what it is.

Anti-discrimination law

Schools must also follow anti-discrimination law. This means staff must act to prevent discrimination, harassment and victimisation within the school. This (Anti-discrimination law) applies to all schools in England and Wales, and most schools in Scotland.

Northern Ireland has different anti-discrimination law.

Reporting bullying

You should report bullying to your school in the first place - or someone you trust if it happens outside school, for example in a club or online.

Tell the police if the bullying (bullying) involves a crime.

Schools - reporting bullying

School staff will deal with bullying in different ways, depending on how serious the bullying is.

They (School staff) might deal with it (bullying) in school, for example by disciplining bullies, or they (School staff) might report it (bullying) to the police or social services.

Any discipline must take account of special educational needs or disabilities that the pupils involved may have.

You can complain about a school if you think it hasn’t dealt with your concerns.

Police - reporting bullying

Anyone can make a complaint to the police about bullying but it’s usually a good idea to speak to your school first.

If you’re reporting cyberbullying, keep a record of the date and time of the calls, emails or texts - don’t delete any messages you receive.

Where to get help and advice

There are lots of organisations that provide support and advice if you’re worried about bullying:

Anti-Bullying Alliance

Bullying UK

Childline

The Diana Award

Internet Matters

Kidscape

The UK Safer Internet Centre

UK Council for Child Internet Safety (UKCCIS)

Bullying outside school

Head teachers have the legal power to make sure pupils behave outside of school premises (state schools only).

This (Bullying outside school) includes bullying that happens anywhere off the school premises, for example on public transport or in a town centre.

School staff can also choose to report bullying to the police or local council.

Bullying - a definition

There is no legal definition of bullying.

However, it (bullying)’s usually defined as behaviour that is:

repeated

intended to hurt someone either physically or emotionally

often aimed at certain groups, for example because of race, religion, gender or sexual orientation

It (bullying) takes many forms and can include:

physical assault

teasing

making threats

name calling

cyberbullying - bullying via mobile phone or online (for example email, social networks and instant messenger)

Your school should have its own policy to stop bullying.


Apply for a veterans badge or a medal

Apply for a veterans badge

You can get an armed forces veterans badge if you’ve served in any of the UK armed forces - there’s no fee.

Eligibility

You can apply if you were in the:

army

Royal Navy

Royal Marines

Royal Air Force (RAF)

volunteer or regular reserves

You cannot apply if you:

served in the armed forces of another country

served alongside the UK armed forces, for example in the Canadian Navy or Royal Australian Air Force

If you’re applying on behalf of someone who’s died

You can only apply on behalf of a veteran who’s died if you get either:

a War Widow’s or Widower’s Pension

compensation under the Survivors Guaranteed Income Payment (SGIP)

How to apply

Download and fill in the application for an armed forces veterans badge.

You can also call the enquiries line to get a paper application form sent to you.

You’ll need to give as much information on the form (a paper application form) as possible, such as:

the force you served in, for example the army or Royal Navy

service number

period of service

Post the form (a paper application form) to the Ministry of Defence (MOD) Medal Office - the address is on the form (a paper application form). Do not send the form (a paper application form) by email.

After you’ve applied

You’ll usually get your veterans badge (an armed forces veterans badge) within 6 to 8 weeks of applying.

You can also apply for a medal if you’re eligible.

If you lose your badge, you can apply for a replacement.

Get help

If you need to contact MOD about your veterans badge application, you can phone, fax or send an email to dbs-modmo-vetsbadge@mod.gov.uk.

You cannot apply for a veterans badge by email.

Apply for a medal

You can apply for a medal if you served in the armed forces and are eligible.

Find out the types of medal the Ministry of Defence (MOD) (MOD) issues.

You can only apply for World War 1 medals if the original was returned.

Eligibility

You can apply if you were awarded a medal for service in any of the following:

the army (army)

the Royal Navy (Royal Navy)

the Royal Marines (Royal Navy)

the Royal Air Force (RAF)

the Home Guard

the reserve forces

You must meet the eligibility requirements for the medal you’re applying for.

If you’re applying for someone else’s medal

You can apply on behalf of a veteran if you have lasting power of attorney.

If the veteran (a veteran) has died, you must be the official next of kin. The general rules for the official next of kin are:

the person’s (a veteran) spouse or civil partner has the first claim to the medal, and then the eldest child

if there’s no spouse or child, the parent is entitled to apply

if there’s no spouse, child or parent, the eldest grandchild is entitled to apply

How to apply

Download and fill in the medal application form.

Apply through your unit if you’re still serving in the armed forces.

If you’re applying on behalf of someone else, you must include a copy of either your lasting power of attorney or a death certificate.

Post the form (the medal application form), along with any supporting documents, to the MOD Medal Office - the address is on the form (the medal application form). Do not send the form (the medal application form) by email.

After you’ve applied

You’ll usually get your medal within 12 weeks of sending the application form (the medal application form).

You can apply for a replacement medal if the original’s been stolen or accidentally destroyed, for example in a fire.

Get help

If you need to contact MOD about your medal application, email dbs-medals@mod.gov.uk.

Replace a badge or medal

You can get the first replacement veterans badge for free.

You may be able to get a replacement medal - it depends how it was lost. You’ll have to pay for the replacement medal plus a fee.

Replace a veterans badge

Follow the instructions for applying for a veterans badge - you can use the same form.

You’ll usually get your replacement veterans badge within 6 to 8 weeks of applying.

You do not have to pay a fee if it (your replacement veterans badge)’s the first veterans badge you’re replacing.

Replace a medal

You can only get a replacement medal from the Ministry of Defence (MOD) (MOD) if it (a medal) was stolen or destroyed, for example in a fire or flood. The medal (a medal) must have been awarded for service after World War 1.

You’ll need to show proof by providing a copy of either a:

police crime report

successful insurance claim listing the individual items

You can also buy replacement medals from a licensed medal dealer.

How to apply

Download and fill in the medal application form to ask for a replacement medal. Post the form (the medal application form) to the MOD Medal Office, along with:

a letter explaining how the medal was stolen or destroyed

a copy of the police report or insurance claim

The address is on the form (the medal application form).

Contact your unit’s human resources (HR) department if you’re currently serving in the armed forces.

After you’ve applied

You’ll get a letter from the Medal Office (the MOD Medal Office) - usually within 10 working days of when your application’s received.

You’ll be told how much the replacement (Replace) will cost and how to pay if your application’s successful. The cost depends on the type of medal. It includes an administration fee.

You’ll get the replacement (Replace) within 4 weeks from the Medal Office (the MOD Medal Office) getting your payment.

Apply for a UK merchant seafarers veterans badge

You can apply for a UK merchant seafarers veterans badge if you:

were a Merchant Navy seafarer or fisherman

served in a vessel used to support the UK Armed Forces (the armed forces)

If you’re applying on behalf of someone who’s died

You can only apply on behalf of a veteran who’s died if you get a War Widow’s or Widower’s Pension.

How to apply

You can apply for a badge through the Merchant Navy Association.

Members of the Royal Fleet Auxiliary

If you’re a member of the Royal Fleet Auxiliary, apply for the armed forces veterans badge.

Apply for a UK merchant navy medal

You can apply for a UK merchant navy medal if you were a member of the merchant navy (Merchant Navy) and you:

served in a vessel used to support the UK armed forces (the armed forces)

meet the eligibility requirements for the medal you’re applying for (a UK merchant navy medal)

How to apply

Complete the application form and send it to the address on the form. You’ll also need to send your seaman’s discharge book.

If you’re applying for someone else’s medal

You can apply for someone else if either:

they’ve died

you have lasting power of attorney

You must include a copy of the death certificate or your lasting power of attorney.

If the veteran has died, you must be the official next of kin. The general rules are:

the person’s (the veteran) spouse or civil partner has first claim to the medal (a UK merchant navy medal), and then the eldest child

if there’s no spouse or child, the eldest grandchild is entitled to apply

After you’ve applied

You’ll get a decision within 30 working days of your application being received.

Get help

Email seafarers_registry@mcga.gov.uk if you need help with your application.

Replace a lost or stolen medal

You’ll need to complete the application form if your medal (a lost or stolen medal) is lost or has been stolen.

If you want to appeal or complain

You can write to or email the Ministry of Defence (MOD) Medal Office if you want to:

appeal a decision

complain about how you’ve been treated

You should include any new evidence you have if you make an appeal (appeal).


Overview

If your sports club is eligible, you can become a community amateur sports club (CASC). You’ll get:

tax relief on income, gains and profits from some activities

Gift Aid repayments on donations

business rates relief

To benefit you must register with HM Revenue and Customs (HMRC).

You can claim relief on money you use to promote and provide facilities for eligible sports. These are known as ‘qualifying purposes’.

You can’t remove a CASC from the register (‘deregistration’) though you can close it if the club’s members vote and agree.

CASCs and charities

You must choose whether to register as a CASC or a charity. A registered CASC can’t be recognised as a charity for tax purposes.

CASCs aren’t regulated by the Charity Commission.

Eligibility

To register as a CASC you must provide facilities for eligible sports and encourage people to take part. Under the new rules from 1 April 2015, at least 50% of members must take part.

You must also:

be set up with a formal constitution, known as a governing document

be open to the whole community and have affordable membership fees

be organised on an amateur basis

be set up and provide facilities in the UK, the EU, Iceland, Liechtenstein or Norway (but in one country only)

be managed by ‘fit and proper persons’

Governing document

This (a formal constitution, known as a governing document) is the document that sets out the purpose and structure of your club. It (a formal constitution, known as a governing document) may also be called a ‘memorandum and articles of association’.

It (a formal constitution, known as a governing document) must:

set out how you meet the eligibility criteria for registering as a CASC

state that any assets left after the club closes are only used by another registered CASC, charity or related community sport

Open to the whole community

CASCs must be open to people of all ethnicities, nationalities, sexual orientations, religions or beliefs, sexes, ages and ability - except when a certain level of physical ability is needed to take part in a sport.

Membership fees

CASCs can’t charge more than £31 a week for membership, and clubs that charge more than £10 a week must provide help (eg a discount) for people who can’t pay.

You can charge different fees for different types of members, like juniors or students, as long as you’re not discriminating against groups or individuals.

Organised on an amateur basis

CASCs must:

not make a profit, unless this is reinvested in the club and spent only on promoting participation and providing facilities for eligible sports

not pay more than £10,000 in total to all players in a year (before 1 April 2015 CASCs couldn’t pay players at all)

provide only the benefits normally associated with an amateur sports club, eg use of equipment, coaching, post-match refreshments

only pay expenses for matches and tours where players take part in and promote the club’s (the club) sport (before 1 April 2015 clubs couldn’t pay any expenses)

Register

Register as a community amateur sports club (CASC) by filling in form CASC (A1) (a formal constitution, known as a governing document) if your CASC is eligible.

You can’t withdraw an application once it’s been made.

What you need to complete the form (a formal constitution, known as a governing document)

You must be the club’s (the club) ‘authorised official’ or ‘responsible person’ to fill in the form (a formal constitution, known as a governing document). You’ll also need:

details of at least 2 other officials, including National Insurance and telephone numbers

the name and address of the club

a correspondence address, if that’s different

the number of members or subscriptions

company or VAT references, if applicable

details of a nominee or agent, if the club has one

the club’s (the club) bank details

details of the club’s (the club) income

Within 30 days of applying, you must send copies of the club’s (the club):

accounts from the last 12 months

bank statements from the last 3 months

rules or articles of association

You must include a translation of any documents not in English.

Send them (any documents not in English) to the address on the form (a formal constitution, known as a governing document).

How long the application takes

You should get a response within 3 weeks.

If your application is refused

HMRC will explain the reasons and what you need to change.

You can appeal in writing to HMRC within 30 days of their (HMRC) decision if you think it’s wrong.

If you’re not satisfied with the outcome you have a further 30 days to appeal to the tax tribunal.

Help with registering

You can get more help and information from HMRC’s (HMRC) charities helpline.


VAT for charities

Overview

As a charity you do not pay VAT when you buy some goods and services.

Community amateur sports clubs (CASCs) do not qualify for the same VAT reliefs as charities.

How to get VAT relief

You must prove to the person who’s selling the goods or services to you that you’re eligible for relief. You do not need to be registered for VAT.

When you must register for VAT

You must register for VAT if your charity’s VAT taxable turnover (the total value of everything you sell that isn’t exempt from VAT) is more than £85,000.

You can choose to register if it’s below this (£85,000), for example if you want to reclaim VAT on your supplies.

Get help with VAT

Contact HM Revenue and Customs (HMRC) if you have questions about VAT for your charity.

What qualifies for VAT relief

Charities pay VAT on all standard-rated goods and services they buy from VAT-registered businesses. They pay VAT at a reduced rate (5%) or the ‘zero rate’ on some goods and services.

What qualifies for the reduced rate (a reduced rate (5%))

Your charity pays 5% VAT on fuel and power if they’re for:

residential accommodation (for example, a children’s home or care home for the elderly)

charitable non-business activities (for example, free daycare for disabled people)

small-scale use (up to 1,000 kilowatt hours of electricity a month or a delivery of 2,300 litres of gas oil)

If less than 60% of the fuel and power is for something that qualifies, you’ll pay the reduced rate of VAT (a reduced rate (5%)) on the qualifying part and the standard rate (20%) on the rest.

Qualifying fuel and power includes gases, electricity, oils and solid fuels (such as coal). It does not include vehicle fuel.

What qualifies for the zero rate (the ‘zero rate’)

Find out about the conditions you must meet so that your charity pays no VAT (the zero rate) when you buy:

advertising and items for collecting donations

aids for disabled people

construction services

drugs and chemicals

equipment for making ‘talking’ books and newspapers

lifeboats and associated equipment, including fuel

medicine or ingredients for medicine

resuscitation training models

medical, veterinary and scientific equipment

ambulances

goods for disabled people

motor vehicles designed or adapted for a disability

rescue equipment

VAT-free goods from outside the UK

Charities do not pay VAT on goods imported from outside the UK as long as they’re benefiting people in need by providing:

basic necessities

equipment and office materials to help run your organisation for the benefit of people in need

goods to be used or sold at charity events

You can check which goods you can claim VAT relief for, as well as how to claim.

How to claim VAT relief

To get VAT relief you must give your supplier:

evidence that you’re a charity

a written declaration or ‘certificate’ confirming that you’re eligible for the relief

Evidence of charitable status

This (Evidence of charitable status) can be either your:

Charity Commission registration number

letter of recognition from HM Revenue and Customs (HMRC)

Scottish and Northern Irish charities must provide their letter of recognition from HMRC (HM Revenue and Customs (HMRC).

Written declaration

You must give your supplier an eligibility declaration or certificate when they sell you goods or services at zero rate VAT. There are examples of declarations and certificates for different goods.

If you’re buying building or construction services at zero VAT, the certificate must follow a set format.

The written declaration or certificate (an eligibility declaration or certificate) should be separate from the order form or invoice for the goods or services your charity is buying.

Charities and VAT registration

As a charity, you must register for VAT with HM Revenue and Customs (HMRC) (HM Revenue and Customs (HMRC) if your VAT taxable turnover is more than £85,000.

You can choose to register if it (your VAT taxable turnover)’s below this, for example to reclaim VAT on your supplies.

If you’re registered for VAT you must send a return every 3 months.

Work out your taxable turnover

To work out your VAT taxable turnover (your taxable turnover) add up the total value of everything you sell in a 12-month period that is not:

exempt from VAT

outside the scope of VAT

Check what VAT rate applies to your charity’s activities.

Exempt from VAT

You cannot charge VAT on exempt goods and services (such as the provision of welfare services). You cannot normally reclaim VAT on any goods and services purchased in relation to an exempt business activity.

You cannot register for VAT if all your business activities are exempt from VAT.

Outside the scope of VAT

Income from non-business activities is ‘outside the scope’ of VAT (you cannot charge or reclaim VAT on them). This includes:

donations where nothing is given in return

grant funding given to support your charitable activities where nothing is given in return

activities where your organisation does not make a charge

Read more about what counts as a business activity.

Charging VAT

Once you’ve registered you must charge VAT at the correct rate on everything you supply.

Reclaiming VAT

If you’re registered you may be able to reclaim VAT when you file your VAT Return.

You can reclaim the VAT you were charged on goods and services relating to your taxable business activities.

Exports outside the UK

If you supply goods outside the UK free of charge (for example as aid), you can treat this as a zero-rate business activity (0% VAT) so you can reclaim the VAT on any associated costs.


Access to Elected Office Fund

Overview

This fund is currently closed. Find out if you can get help with disability-related expenses from the ‘EnAble Fund for Elected Office’ instead.

You could get a grant of between £250 and £40,000 if you’re disabled and standing for election to, or selection as a candidate in, the:

UK Parliament

English local government

Greater London Assembly

mayoral elections (England only)

Police and Crime Commissioner

English parish and town councils

You will not have to pay back any money you receive.

The fund (This fund) is for disability-related costs you pay as part of standing for election - it (This fund) does not cover general campaigning costs (like leaflets) or living costs.

What you'll get

You could get between £250 and £40,000 in any calendar year (1 January to 31 December) to cover disability-related costs. For example:

transport needs (if you have difficulty using public transport)

sign language interpreters

extra travel or accommodation costs if you need a carer

You can apply more than once but together the applications must not total more than £40,000 in any calendar year. Your grant can be backdated up to 2 months before the date of your offer letter.

You cannot use the money (Your grant) for general campaigning or living costs. Read guidance on campaign spending and donations from the Electoral Commission website.

How you’re paid

If your application is successful, you must send in any original invoices or receipts for the items you listed in your application. The money (Your grant) will be paid after you provide proof of your spending.

Payments are made on the second and last Friday of every month.

Eligibility

You can apply to the Access to Elected Office Fund (This fund) if:

you’re eligible to stand for election

you can prove your disability, for example with a letter from a doctor

you can prove you’re involved or interested in civic, community or relevant activities, for example volunteering or student politics

your application is supported by a member of your political party, or an independent referee if you do not have a political party


The electoral register and the 'open register'

Get on the electoral register

The electoral register (sometimes called the ‘electoral roll’) lists the names and addresses of everyone who’s registered to vote.

Use the register to vote service to:

get on the electoral register

update your details (for example change your name or address)

To check whether you’re already on the register (the electoral register), contact:

What happens if you do not register

You must register to vote if you’re asked to do so and you meet the conditions for registering, for example you’re 16 or over and you’re British or a national of an EU or Commonwealth country.

If you’re asked to register and do not, you could be fined.

You will not be fined if you have a valid reason for not registering, for example a long stay in hospital, or you have severe learning difficulties.

When you can register in more than one place

It’s sometimes possible to register at 2 addresses (though you can only vote once in any election).

For example, if you’re a student with different home and term-time addresses, you may be able to register at both.

Register to vote twice if you live at 2 addresses.

The annual canvass

From July each year Electoral Registration Offices (EROs) contact households to check if the details on the electoral register are correct. This is called the annual canvass.

You will be contacted by post, email, phone or by someone knocking on your door.

Canvass 2021 in Northern Ireland

From 1 July 2021, the electoral register in Northern Ireland (the electoral register) will be renewed as part of the national canvass. If you want to vote in future elections, you must register to vote after 1 July, even if you’ve registered before.

Opt out of the 'open register'

There are 2 versions of the electoral register - the full version and the ‘open register’ (known as the ‘edited register’ in Northern Ireland).

If you registered to vote anonymously your details will not appear on either version of the electoral register. You will still be able to vote.

How to opt out of the open register (the 'open register)

You can opt out of the open register (the 'open register). This (the 'open register) is the version of the register (the electoral register) that’s available to anyone who wants to buy a copy.

To opt out, either:

use the register to vote service (even if you’re already registered)

contact your local Electoral Registration Office if you live in England, Scotland or Wales

contact the Electoral Office for Northern Ireland (EONI) if you live in Northern Ireland

Opting out does not affect your right to vote.

When you opt out of the open register (the 'open register), your details will still appear on the full version of the electoral register (the 'open register).

The full version (the 'open register) and what it (the 'open register) can be used for

Everyone’s name and address goes on the full version of the electoral register (the 'open register), and you cannot opt out. This (the 'open register) is the version of the register (the electoral register) that’s used for elections and referendums.

The full version of the register (the 'open register) (the electoral register) can only be used for:

electoral administration purposes (such as sending out poll cards before elections)

campaigning activities (for example, candidates and political parties sending election communications to voters, surveying opinions or fundraising)

preventing and detecting crime

checking applications for loans or credit

jury summoning in England, Wales and Northern Ireland

You can find out more about the difference between the open register (the 'open register) and the electoral register (the 'open register).

View the electoral register (the 'open register)

Contact:

They (the Electoral Office for Northern Ireland (EONI)) will tell you where you can view the current electoral register (it’s often available in libraries). The register will list everyone who’s registered to vote in the local area.

Search historical versions of the electoral register

You can find out about historical versions of the electoral register - for example, if you want to research local or family history.


Appeal a magistrates’ court decision

What you can appeal

You can appeal to the magistrates’ court against your:

sentence, if you pleaded guilty

conviction and sentence, if you pleaded not guilty

You should talk to your legal representative (if you have one) or get help from a legal adviser before you appeal.

Ask the court to reconsider a decision

If you think the decision (a decision) was wrong, you can ask the court to reconsider a sentence or conviction. For example, if there was a serious mistake or the court did not follow the right steps.

If you disagree with the decision but there has been no mistake you will normally need to appeal to the Crown Court.

If you did not know about your court case

If you did not know about your case (your court case) before a decision was made, you can make a statutory declaration to a magistrates’ court to reopen your case (your court case).

Change the amount you’ve been fined

You can ask the court to change the amount you’ve been fined if:

your financial circumstances have changed

the court did not know your income at the time of your conviction

Ask the court to reconsider a decision

You can ask the court to reconsider your conviction, sentence or court order if you think the decision (a decision) was wrong for a legal reason, for example if the court did not:

give proper reasons for its (the court) decision (a decision), or back up the decision (a decision) with facts

apply the law properly

This is different to making an appeal to the Crown Court.

If you pleaded guilty, you cannot ask the court to reconsider your conviction.

How to get a decision reconsidered

Submit your request as early as possible by writing to the magistrates’ court where you had your hearing (a magistrates’ court).

You must include:

information about your conviction, sentence or court order

why you think the decision should change

what the conviction, sentence or order (your conviction, sentence or court order) should be changed to

Send a copy of your application to the prosecutor’s office (you can find the address of the prosecutor by contacting
the magistrates’ court where you were convicted (a magistrates’ court)).

The court (a magistrates’ court) will decide if a hearing is needed.

If a magistrates’ court convicted you without you knowing, you can make a statutory declaration before a magistrates’ court or to a commissioner for oaths (for example a solicitor).

If the court (a magistrates’ court) accepts your declaration (a statutory declaration) they (a magistrates’ court) will start the proceedings again. Your conviction or sentence will no longer apply.

When to make your declaration (a statutory declaration)

You must give your completed declaration to the court (a magistrates’ court) within 21 days of finding out about your case (your court case).

If you want to give a declaration after 21 days, you’ll have to ask the court (a magistrates’ court) if they (a magistrates’ court)’ll accept it.

Making a statutory declaration

Download a statutory declaration (called an ignorance of proceedings form) or ask for a copy at your local magistrates’ court.

Fill out the form telling the court (a magistrates’ court) when and how you heard about your court case. You’ll need to provide details of your case, including where your hearing was held and on what date.

Arrange an appointment to make your statutory declaration (a statutory declaration) before a solicitor or any magistrates’ court.

Sign and date your form (a statutory declaration).

Give your declaration (a statutory declaration) to the court (a magistrates’ court) or ask your solicitor to do it.

If your case (your court case) was decided by a magistrate without a hearing, you’ll need to give a written plea (or a completed single justice procedure notice if you have one) to the court (a magistrates’ court) or your solicitor along with your statutory declaration (a statutory declaration).

Get a fine reviewed

You can ask the court (a magistrates’ court) to change a fine if:

the court (a magistrates’ court) did not know your income when they (a magistrates’ court) convicted you

Your original conviction or record of your offence will not change.

How to ask for a review

Write to the court (a magistrates’ court) or go to your court hearing with evidence of your income and living expenses.

If your income has changed since you were sentenced you need to also provide your income on the date you were sentenced.

You can ask your legal adviser if you’re not sure what documents you need.

What happens next

The court (a magistrates’ court) will decide if the decision should be reconsidered.

You may need to attend court for another hearing. They (a magistrates’ court)’ll let you know when the hearing will take place.

Appeal to the Crown Court

If you disagree with a decision but there has been no mistake you can appeal to the Crown Court.

Download and fill in the ‘Appeal to the Crown Court’ form that relates to your crime or sentence. Send the form (a statutory declaration) by post or email. The address is on the form (a statutory declaration).

If you were convicted at a magistrates’ court but sentenced at a Crown Court, follow the rules for appealing a Crown Court (the Crown Court) decision.

If you pleaded guilty, you can only appeal against your sentence.

When to appeal

You must appeal within 21 days of the date you were sentenced.

If you want to appeal after 21 days, you’ll have to ask the Crown Court for permission before you can appeal. The magistrates’ court where you were sentenced (a magistrates’ court) will tell you how to do this (Appeal).

Talk to your legal representative (if you have one) or get help from a legal adviser before you appeal.

The court hearing

The Crown Court will make a decision on your appeal at a hearing.

You’ll get a letter within 80 days of making your appeal to let you know when and where the hearing (a hearing) will take place.

The hearing (a hearing) is usually held at your nearest Crown Court.

What happens at the hearing (a hearing)

You’ll have the chance to present your case to the judge and magistrates. Representatives from the prosecution will present the case against you.

The judge might also ask you questions during the hearing (a hearing).

You’ll be told whether you’ve won your appeal at the hearing (a hearing). You’ll also be sent a copy of the judge’s (The judge) decision by post.

Stopping your appeal

You can apply to stop your appeal before the hearing (a hearing). Your appeal cannot be restarted once it (your appeal)’s been stopped.

Send a ‘notice of abandonment of appeal’ to the magistrates’ court where you sent your appeal and the Crown Court where your hearing will take place.

You must also send a copy to any other parties involved in the case, for example a prosecutor.

If you win your appeal

If you win your appeal against your conviction, your sentence will no longer apply. You might be able to apply to get compensation.

If you win your appeal against your sentence, it will be reduced.

The court might decide you can get some of your legal costs paid back, for example your solicitor’s fee.

If you lose your appeal

Your original sentence or conviction might change.

Check with your legal adviser if you can appeal again. You might have to pay extra costs if you do.


Appeal to the Upper Tribunal (Tax and Chancery)

Overview

You may be able to appeal to the Upper Tribunal (Tax and Chancery Chamber) if you think there was a legal mistake with a decision made against you by certain lower tribunals and organisations.

You might be able to appeal if your case was heard by the:

First-tier Tribunal (Tax) - for cases about tax

General Regulatory Chamber - for cases about charities

The tribunal (the Upper Tribunal (Tax and Chancery Chamber)) is independent of government and will listen to both sides of the argument before making a decision.

Financial services cases

There’s a different process if you’re challenging a decision made by:

Financial Conduct Authority

Prudential Regulation Authority

Pensions Regulator

Bank of England

HM Treasury

Ofgem

Decisions by the Secretary of State or Trade Remedies Authority

There’s a different way to challenge a decision made by the Secretary of State for International Trade (the Secretary of State) or the Trade Remedies Authority.

Help you can get

You may want to get help and advice before you appeal.

You can represent yourself or find a legal adviser (including a lawyer), tax adviser or accountant to help with your appeal.

You can get free advice from:

Citizens Advice

TaxAid

TaxHelp for Older People, if you’re over 60

Call or email the tribunal (the Upper Tribunal (Tax and Chancery Chamber)) if you have any questions about the process. The tribunal (the Upper Tribunal (Tax and Chancery Chamber)) cannot give you legal advice.

How to appeal

You must get permission if you want to appeal the decision of another tribunal.

Ask the tribunal that made the decision (another tribunal) (the decision of another tribunal) for permission within:

56 days of the date on the decision letter (for tax cases)

28 days of the date on the decision letter (for charities)

If you’re given permission, download and fill in the relevant appeal form. Send it to the address on the form within one month of the date on the permission letter

Read the guidance on appealing.

If you’re refused permission

You can ask the Upper Tribunal (another tribunal) to give you permission if you were refused it, or only given permission on some grounds. Download and fill in the permission form. Send it to the address on the form.

You must include a copy of:

the first-tier tribunal’s (another tribunal) full decision

the written decision refusing permission (or only giving you permission on some grounds)

the accompanying letter saying you’ve been refused permission (or only given permission on some grounds)

You must do this (include) within one month of the letter of refusal being sent.

A tribunal judge will read your appeal form (the relevant appeal form) and decide if you should be given permission to appeal or permission on additional grounds. You can ask for the decision (the decision of another tribunal) to be reconsidered at a hearing if you’re refused permission.

You’ll get a letter from the tribunal (another tribunal) after the judge has made a decision telling you what to do next.

The tribunal (another tribunal) hearing

You usually have to attend a hearing where you (or your representative) and the other parties will present your cases to a judge at the tribunal (another tribunal).

The tribunal (another tribunal) will decide which party wins the case.

You’ll normally be told the outcome of the case within 3 months of the hearing (The tribunal (another tribunal) hearing).

You’ll most likely have to pay the other party’s costs if you lose, but the other party will be asked to pay your costs if you win.

If you’re appealing a decision about a charity case made by the General Regulatory Chamber, the tribunal (another tribunal) can only order you to pay the other party’s costs if they think you acted unreasonably.

Preparing for the hearing (The tribunal (another tribunal) hearing)

You’ll be sent instructions on how to prepare for the hearing (The tribunal (another tribunal) hearing) and what documents you’ll need to provide.

You’ll also be told when and where the hearing (The tribunal (another tribunal) hearing) will be held. Hearings normally take place in London, Edinburgh or Belfast.

You can check the register of cases to find out if anything has changed.

Decisions without hearings

You can ask for a decision to be made without a hearing, but the other party must also agree.

Getting a time extension

You may be able to get a time extension if you need more time to prepare - write to the tribunal (another tribunal).

You must have a good reason, for example you’re having problems finding a document or you’re ill.

If you lose your case

You may be able to appeal to a higher court if you think there was a legal mistake made by the tribunal (another tribunal).

You can get legal advice if you’re unsure about this, including from a lawyer. You can also speak to an accountant or tax adviser.

Ask for permission

You must write to the tribunal (another tribunal) and ask for permission before you appeal.

You must do this (ask) within one month of the date on the decision letter.

Once you have permission, you should appeal to the relevant higher court:

The Court of Appeal in England and Wales

The Court of Session in Scotland

The Court of Appeal in Northern Ireland

You must do this (appeal) within 28 days of the date on the permission letter.

You may have to pay court fees and the other party’s costs.

If you’re refused permission

You can ask the relevant higher court for permission.

You must do this (ask) within 28 days of the date on the refusal letter.

Legislation and previous decisions

Read the rules the tribunal (another tribunal) must follow and its (another tribunal) decisions on previous cases.

Previous decisions

Search the decisions database to see how and why previous decisions have been made.

Legislation

The tribunal (another tribunal) will make a decision based on The Tribunal Procedure (Upper Tribunal) Rules 2008.

Read the tribunal’s (another tribunal) practice directions for more guidance on how the tribunal (another tribunal) makes decisions.