Pay a PAYE late payment or filing penalty

Overview

You have 30 days from the date on the PAYE late penalty notice to pay or appeal it.

Pay now

Ways to pay

Make sure you pay HM Revenue and Customs (HMRC) by the deadline.

The time you need to allow depends on how you pay.

You can no longer pay at the Post Office.

Same or next day

online or telephone banking (Faster Payments)

CHAPS

by debit or corporate credit card online

at your bank or building society

3 working days

Bacs

Direct Debit (if you’ve set up one for HMRC (HM Revenue and Customs (HMRC)) before)

by cheque through the post

5 working days

Direct Debit (if you have not set up one for HMRC (HM Revenue and Customs (HMRC)) before)

If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC (HM Revenue and Customs (HMRC)) on the last working day before it (the deadline) (unless you’re paying by Faster Payments).

Bank details for online or telephone banking, CHAPS, Bacs

You can pay by Faster Payments, CHAPS or Bacs to HM Revenue and Customs’ (HMRC) (HM Revenue and Customs (HMRC)) account.

Sort code | Account number | Account name

08 32 10 | 12001020 | HMRC Shipley (HM Revenue and Customs (HMRC))

Reference number

You’ll need to use your penalty reference number as the payment reference. This starts with an X and you’ll find it on the penalty notice HMRC (HM Revenue and Customs (HMRC)) sent you.

Do not use your PAYE Accounts Office reference number. Your payment may be delayed if you use the wrong reference.

How long it takes

Payments made by Faster Payments (online or telephone banking) will usually reach HMRC (HM Revenue and Customs (HMRC)) on the same or next day, including weekends and bank holidays.

CHAPS payments usually reach HMRC (HM Revenue and Customs (HMRC)) the same working day if you pay within your bank’s processing times.

Bacs payments usually take 3 working days.

Check your bank’s transaction limits and processing times before making a payment.

Overseas payments

Use these details to pay from an overseas account.

Account number (IBAN) | Bank identifier code (BIC) | Account name

GB03BARC20114783977692 | BARCGB22 | HMRC Shipley (HM Revenue and Customs (HMRC))

HMRC’s (HM Revenue and Customs (HMRC)) banking address is:

By debit or corporate credit card online

You can pay online.

There’s a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable.

There’s no fee if you pay by personal debit card.

You cannot pay by personal credit card.

You’ll need to use your penalty reference number as the payment reference. This starts with an X and you’ll find it on the penalty notice HM Revenue and Customs (HMRC) sent you.

HMRC (HM Revenue and Customs (HMRC)) will accept your payment on the date you make it (even on bank holidays and weekends) - not the date it reaches HMRC’s (HM Revenue and Customs (HMRC)) account.

If you’re unable to pay your penalty in full by card, you should use another payment method like a bank transfer.

At your bank or building society

You can pay at a branch by cash or cheque. You’ll need to use the HM Revenue and Customs (HMRC) payslip included with the late penalty or filing notice.

Make your cheque payable to ‘HM Revenue and Customs only’.

Write your penalty reference number on the back of your cheque. The reference number starts with an X. You will find it on the penalty notice sent to you by HMRC (HM Revenue and Customs (HMRC)).

HMRC (HM Revenue and Customs (HMRC)) will accept your payment on the date you make it (if you pay it from Monday to Friday) and not the date it reaches HMRC’s (HM Revenue and Customs (HMRC)) account.

Direct Debit

Set up a Direct Debit through your business’s HM Revenue and Customs (HMRC) online account to make a single payment.

You’ll need to use your penalty reference number as the payment reference. This starts with an X and you’ll find it (your penalty reference number) on the penalty notice HMRC (HM Revenue and Customs (HMRC)) sent you.

Allow 5 working days to process a Direct Debit the first time you set one up. It should take 3 working days next time if you’re using the same bank details.

By cheque through the post

You can send a cheque by post to HM Revenue and Customs (HMRC).

You do not need to include a street name, city name or PO box with this address.

Allow 3 working days for your payment to reach HMRC (HM Revenue and Customs (HMRC)).

What to include

Write your penalty reference number on the back of the cheque (a cheque). It starts with an ‘X’ and you’ll find it on the penalty notice HMRC (HM Revenue and Customs (HMRC)) sent you.

Include the payslip from the penalty notice (the penalty notice HMRC (HM Revenue and Customs (HMRC)) sent you). Do not fold the payslip or cheque or fasten them together.

Your payment may be delayed if you do not fill in your cheque properly.

If you want a receipt, include a note asking for one.

If you do not have a payslip

You can print a payslip to use to pay by post. You cannot use this at a bank.

Check your payment has been received

View your HMRC (HM Revenue and Customs (HMRC)) online account to see if your payment has been received - it should update within 6 working days.

You can also check your bank or building society statement to confirm the payment has left your account.

If you’re paying by post, you can include a letter with your payment to request a receipt from HMRC (HM Revenue and Customs (HMRC)).


Running payroll

Overview

As an employer operating PAYE as part of your payroll, you need to complete certain tasks during each tax month. Tax months run from the 6th of one month to the 5th of the next.

You must tell HM Revenue and Customs (HMRC) if you’ve not paid any employees in a tax month.

On or before your employees’ payday

Every time you pay your employees, use your payroll software to:

Record their (your employees) pay - include their (your employees) salary or wages and any other pay.

Calculate deductions from their (your employees) pay, like tax and National Insurance.

Calculate the employer’s National Insurance contribution that you’ll need to pay on their earnings above £184 a week.

Produce payslips for each employee (you can use different software if yours does not have this feature).

Report their (your employees) pay and deductions to HMRC (HM Revenue and Customs (HMRC)) in a Full Payment Submission (FPS).

If you pay an employee less than £120 a week, you usually only need to record and report their (your employees) pay (unless they (your employees) have another job or receive a pension).

In the next tax month (starting on the 6th)

You can view what you owe from your FPS online from the 12th.

Claim any reduction on what you’ll owe HMRC (HM Revenue and Customs (HMRC)) (for example statutory pay) by sending an Employer Payment Summary (EPS) by the 19th.

View the balance of what you owe in your HMRC (HM Revenue and Customs (HMRC)) online account, within 2 days (or by the 14th if you sent the EPS (an Employer Payment Summary (EPS)) before the 11th).

Pay HMRC (HM Revenue and Customs (HMRC)) by the 22nd (or the 19th if paying by post) - you may have to pay a penalty if you do not.

If you usually pay less than £1,500 per month, you may be able to pay quarterly instead of monthly. Contact the payment helpline to find out.

Late reporting

HMRC (HM Revenue and Customs (HMRC)) will send you a late filing notice if you’ve paid any employees and do not send an FPS or send one late. They (HM Revenue and Customs (HMRC)) can also charge you a penalty, unless you have a valid reason for reporting late.

Late, missing or incorrect payroll reports can also affect your employees’ income-related benefits, such as Universal Credit.

HMRC (HM Revenue and Customs (HMRC)) will close your PAYE scheme if you’re a new employer and you do not send a report to or pay HMRC (HM Revenue and Customs (HMRC)) in 120 days.

Employees' pay

Record your employees’ salary or wages in your payroll software. Include everyone you pay, even if they get less than £120 a week.

Recording other types of pay

Statutory pay

You may have to pay your employee:

Statutory Sick Pay (SSP)

statutory pay for parents (maternity, paternity, adoption, bereavement or shared parental pay)

You must record these in your software - they’re taxed like normal pay.

You can reclaim statutory pay for parents.

Expenses and benefits

Expenses or benefits like uniforms or company cars are reported separately at the end of the tax year. Check the rules to find out what counts as expenses and benefits, and what you should record in your software as normal pay.

Tips and other pay

Treat tips to your staff as normal pay if they’re paid into your till - this includes tips added to your customers’ card or cheque payments. The rules are different if tips are given straight to your employees by customers or paid into a tronc.

Other payments you may give your employee that you should record as normal pay include:

bonuses

commission

holiday pay (unless you pay it in advance or use a holiday pay scheme)

payments for time your employee has spent travelling

passenger payments, except the first 5 pence per mile

medical suspension payments, given to an employee you’ve suspended for health reasons

maternity suspension payments, given to an employee you’ve suspended for her, or her baby’s, health

guarantee payments, paid to an employee for a day they do not work (and not paid holiday)

office holders’ payments (honoraria), given to employees for providing a service, for example being your company’s sports-club secretary

payments that can be converted into cash, for example cheques, Savings Certificates or Premium Bonds

inducement payments (‘golden hello’ payments)

cash prizes for competitions you run

The rules are different for non-cash payments like shares or commodities, cash-in-hand or guarantee payments and employee incentive awards.

Deductions

Your payroll software will calculate how much tax and National Insurance to deduct from your employees’ pay. These deductions are worked out using each employee’s tax code and National Insurance category letter.

You may also need to deduct student loan repayments, pension contributions, Payroll Giving donations and child maintenance payments.

Student and Postgraduate loan repayments

Use your payroll software to record if your employee needs to make student loan repayments - both in your software (Your payroll software) and on payslips.

You’ll need to calculate and deduct how much they (your employee) need to repay based on which plan they (your employee)’re on. They (your employee) repay:

9% of their (your employee) income above £19,895 a year for Plan 1

9% of their (your employee) income above £27,295 a year for Plan 2

9% of their (your employee) income above £25,000 a year for Plan 4

6% of their (your employee) income above £21,000 a year for Postgraduate loans

Pensions

Make pension deductions after you take off National Insurance. You normally make pension deductions before you take off tax - check with your workplace pension provider.

You’ll also need to pay any employer contributions into your employee’s pension.

A new law means all employers will have to provide and pay into a workplace pension scheme for their employees - this is called ‘automatic enrolment’.

Payroll Giving

Your employees can donate to charity directly from their pay before tax is deducted using Payroll Giving.

Register with a Payroll Giving agency to set up a scheme. They’ll let you know how to make deductions.

As well as the usual payroll records, you must also keep the agency contract, employee authorisation forms and details of payments to the agency (a Payroll Giving agency).

Child maintenance

You may need to deduct child maintenance directly from a paying parent’s earnings or pension.

Payslips

You must give your employees and ‘workers’ a payslip on or before their payday.

What to include

Payslips must show:

pay before any deductions (‘gross’ wages)

deductions like tax and National Insurance

pay after deductions (‘net’ wages)

the number of hours worked, if the pay varies depending on time worked

Payslips can also include information like your employee’s National Insurance number and tax code, their rate of pay, and the total amount of pay and deductions so far in the tax year.

Producing payslips

You may be able to produce payslips using your payroll software, if it has this feature. You can use different software if it does not.

You can either print payslips to give to your employees, or you can send them electronically.

Employees have certain rights relating to payslips and what they must include.

Reporting to HMRC: FPS

Use your payroll software to send a Full Payment Submission (FPS) to tell HM Revenue and Customs (HMRC) (HMRC) about payments to your employees and what deductions you’ve made.

Include everyone you pay, even if they (your employee’s) get less than £120 a week.

When to send your FPS (a Full Payment Submission (FPS))

Send the FPS (a Full Payment Submission (FPS)) on or before your employees’ payday, even if you pay HMRC quarterly instead of monthly.

You must enter the usual date that you pay your employees, even if you pay them earlier or later. For example, if you pay your employees early because your usual payday falls on a Bank Holiday, you should still enter your regular payday.

Early reporting

You can send an FPS before your regular payday, for example if your payroll staff are going on holiday.

Do not report too early - you’ll need to send a corrected FPS to update HMRC if information changes, for example an employee leaves or changes tax code.

You cannot send reports for the new tax year before March.

Late reporting

There are some exceptions when you can send a late FPS.

Completing and sending an FPS

You’ll need to enter your PAYE reference and Accounts Office reference in your software. HMRC will have sent this to you after you registered as an employer.

To complete and send the FPS (an FPS), follow your payroll software’s instructions.

HMRC has guidance on what to put in each field on an FPS, including:

employer information

employee information - only include employees you’ve paid

pay and deductions

National Insurance information

You can split your FPS into batches if it’s easier for you, for example one for employees and one for directors.

There are special rules for calculating deductions if your employee has more than one job with you.

After you’ve sent your FPS

In the next tax month (which starts on the 6th), you can:

view your FPS and how much tax and National Insurance you owe in your HMRC online account from the 12th

claim any reduction on what you’ll owe HMRC (for example statutory pay) by sending an Employer Payment Summary (EPS) by the 19th

pay HMRC the balance by the 22nd (or the 19th if paying by post)

If you need to make an extra payment to your employee, send an extra FPS before your next regular report (if your software has this feature).

If you made a mistake in your FPS

You should correct any errors in your FPS as soon as you find them.

Reporting extra information

You need to report more information on an FPS if:

it (an FPS) includes a new employee

an employee leaves

you start paying someone a workplace pension

it’s the last report of tax year

You may also need to report extra information about certain employee changes, for example they take a leave of absence or become a director.

There are special rules if you’re only reporting National Insurance, for example you’re an overseas employer that does not need to pay UK tax.

Reporting to HMRC: EPS

Use your payroll software to send an Employer Payment Summary (EPS) as well as a Full Payment Submission (FPS) if you:

reclaim statutory maternity, paternity, adoption, parental bereavement or shared parental payments - even if you got an advance payment from HM Revenue and Customs (HMRC) (HMRC) to cover them

claim the Employment Allowance - do this once each tax year

can reclaim Construction Industry Scheme (CIS) deductions as a limited company

claim National Insurance contributions holiday for previous tax years

pay the Apprenticeship Levy if you, or employers you’re connected to, have an annual pay bill of more than £3 million

Send an EPS instead of an FPS if you’ve not paid any employees in a tax month.

EPS deadlines

Send an EPS by the 19th of the following tax month for HMRC to apply any reduction (for example statutory pay) on what you’ll owe from your FPS.

The tax month (the following tax month) starts on the 6th.

Sending an EPS

To complete and send the EPS (an EPS), follow your payroll software’s instructions. HMRC has guidance on what to put in each field on an an EPS.

Use HMRC’s (HMRC) Basic PAYE Tools if your software cannot send EPS reports.

After you’ve sent your EPS (an EPS)

Once you’ve sent your EPS (an EPS), you can:

view what you’ve claimed and the balance of what you owe on your HMRC online account within 2 days (or by the 14th if you sent the EPS (an EPS) before the 11th)

pay HMRC by the 22nd (or the 19th (the 19th of the following tax month) if paying by post).

If you made a mistake in your EPS (an EPS)

You should correct any errors in your EPS (an EPS) as soon as you find them.

If you do not pay any employees in a tax month

Do not send an FPS. Send an EPS by the 19th after the tax month you did not pay any employees. The tax month (a tax month) starts on the 6th.

HMRC has guidance on what to put in your EPS if you’ve not paid anyone.

If you do not send an EPS, HMRC may:

send you a notice through PAYE Online

estimate how much you should pay

give you a penalty

If you do not pay anyone for a longer period

You can tell HMRC up to a year in advance that you’ll not pay any employees. To do this, enter dates in the ‘Period of inactivity’ fields in your EPS.

Paying HMRC

Every month you have to pay HM Revenue and Customs (HMRC):

the tax and National Insurance (and any other deductions) you owe as reported on your Full Payment Submission (FPS) in the previous tax month

minus the reductions on any Employer Payment Summary (EPS) you sent before the 19th (the 19th of the following tax month) in the current tax month

Pay what you owe by the 22nd of the month (a tax month) (or the 19th (the 19th of the following tax month) if paying by post) - you may have to pay a penalty if you do not.

Viewing what you owe

View your HMRC online account to see the reports you’ve sent and to find out what you owe.

There are things you can check if your PAYE bill is not what you expected.

How to pay

You can pay your PAYE bill in a number of different ways.

Interest and penalties

HMRC will usually tell you if they (HMRC) think you’ve paid late - either in a letter or a notice through PAYE Online. You’ll be charged interest daily at the standard rate.

You may be charged a penalty if you do not pay on time or in full.

Sending an FPS after payday

If you send a late Full Payment Submission (FPS) without a valid reason, you may get:

an online penalty warning message for the first late FPS you send each month

a penalty for reporting late

When you can send a late FPS report

In certain situations you can send a Full Payment Submission (FPS) after you pay your employee.

Situation | When to report

Your employee does not give you a P45 and is either paid less than £120 a week or has worked with you for less than a week | Within 7 days of paying your employee

Your employees’ payday is on a non-banking day, for example weekend or bank holiday | On the next banking day - but enter the regular payment date in the ‘payment date’ field and select ‘Late reporting reason’ code G

You make an ad hoc payment outside of your regular payroll, for example you’re told after you’ve sent your FPS about a new starter or a missed overtime payment. (Payments made regularly outside your normal payroll run are not ad hoc) | In your next regular FPS or an additional FPS

You pay your employee an expense or benefit where you must pay National Insurance, but not Income Tax, through payroll. This depends on the benefit. | Within 14 days of the end of the tax month

You cannot calculate or report your employee’s pay in advance because it’s based on their work on the day, for example harvest workers paid based on how much they pick | Within 7 days of paying your employee

You make certain non-cash payments to your employee | As soon as possible within 14 days of the end of the tax month, or when you deduct tax and National Insurance (if earlier). For complex situations (for example when exercising share options) contact HMRC

You’ve not received your employer PAYE reference yet | As soon as possible after you receive your employer PAYE reference - select ‘Late reporting reason’ code G

Put the reason for reporting after payday on your FPS for each late submission. If you do not, or if HMRC disagrees with the reason or you do not send an FPS, they (HMRC) may send you an online penalty warning message and a penalty.

Viewing late FPS reports in your HMRC online account

If you send an FPS in the same tax month as you paid your employees, you can view the report in your HMRC online account from the 12th of the next tax month.

This is different if you send an FPS in the tax month after payday.

Late FPS sent (in tax month after payday) | HMRC online account (your HMRC online account) updated

Between 6th and 11th | By the 14th

Between 12th (the 12th of the next tax month) and 19th | Within 2 days

On or after the 20th - and you did not send a FPS the previous tax month | Within 2 days

On or after the 20th - and you sent a FPS the previous tax month | By the 12th of the next tax month

Reporting employee changes

You need to report more information on a Full Payment Submission (FPS) if:

it (a Full Payment Submission (FPS)) includes a new employee

an employee leaves

you start paying someone a workplace pension

it’s the last report of the tax year

an employee changes their address

You may also need to tell HM Revenue and Customs (HMRC) (HMRC) if an employee:

becomes a director

reaches State Pension age

goes to work abroad

goes on jury service

dies

joins or leaves a contracted-out company pension

turns 16

is called up as a reservist

changes gender

Employee takes a leave of absence

Once your employee has started their (an employee) leave of absence, put ‘Yes’ in the ‘Irregular payment pattern indicator’ in all FPS reports you send to HMRC until the employee (an employee) returns.

Changing paydays

You can move your payday to a different day or change how often you pay your employees.

Moving your payday

If the new payday (your payday) is in the same tax month or week, treat the first new payment as an extra payment for that period.

You do not need to do anything special when recording pay if the new payday (your payday) is in a different tax month or week.

HM Revenue and Customs (HMRC) (HMRC) has guidance on how to calculate National Insurance for your employees after changing paydays.

Changing how often you pay your employees

You must contact the employer helpline if you pay employees less often so HMRC do not send you a non-filing notice through PAYE Online.

Most payroll software can automatically manage any changes to how often you pay your employees (for example from monthly to weekly) and work out deductions correctly.

Using Basic PAYE Tools

There are some limitations on when you can make these changes if you use HM Revenue and Customs’ (HMRC) (HMRC) Basic PAYE Tools.

Paying your employees more often

If you’ve not already paid your employees, use the new earnings period (in the ‘Pay frequency’ field) in your Full Payment Submission (FPS) when you next pay them (your employees).

If you’ve paid your employees, you can use the new earnings period from the next tax month.

Paying your employees less often

If a payment from your old pay period also takes place in your new pay period (the new earnings period from the next tax month), calculate and deduct National Insurance on both. Do not deduct more National Insurance than would’ve been due on the combined total of both payments.

If an employee also joins your contracted-out pension scheme during this period (the new earnings period from the next tax month), deduct National Insurance at the contracted-out rate on the total of both payments.

Deduct tax based on the new earnings period (the new earnings period from the next tax month) the next time you pay your employees.

Annual payroll scheme for PAYE

If you pay your employees only once a year, and all in the same tax month, you can register with HMRC as an ‘annual scheme’.

This (register) means you send reports and make payments to HMRC annually. If you pay your employees on different days in the same tax month, you need to send an FPS on or before each payday. You do not need to send an Employer Payment Summary (EPS) for the months when you do not pay your employees.

To register, contact the employer helpline and tell them which month you pay your employees. You’ll need your 13-character Accounts Office reference number - this is on the letter HMRC sent you when you registered as an employer.

Changing when you pay your employees

If you change the month you pay your employees, send an FPS in the month that you want the new annual payment month to move to. If it’s later than the month you usually pay your employees, you’ll need to send an EPS for that month to tell HMRC you’re not paying anyone.

If you send more than one FPS in a year, HMRC will assume you no longer wish to operate as an annual scheme and send you a letter to confirm.


Set up and manage a workplace pension scheme

Employers and eligible staff

Employers have to provide a workplace pension scheme for eligible staff as soon as your first member of staff starts working for you (known as your ‘duties start date’).

Check you’re an employer

You’re usually an employer if you deduct tax and National Insurance contributions from an employee’s wages.

Check you’re an employer if you’re not sure what your pension responsibilities are, for example you employ a carer or someone to work in your home.

Who you must enrol

You must enrol and make an employer’s contribution for all staff who:

are aged between 22 and the State Pension age

earn at least £10,000 a year

normally work in the UK (this includes people who are based in the UK but travel abroad for work)

If staff become eligible because of a change in their age or earnings, you must put them into your pension scheme and write to them within 6 weeks of the day they meet the criteria.

If you’re not sure what the state pension age is you can use the State Pension age calculator to find out.

You do not have to enrol an employee if they give you proof of their lifetime allowance protection.

How to set up a workplace pension scheme

You must set up a workplace pension scheme for eligible staff if you do not already offer one.

Use The Pensions Regulator’s tool for employers to find out what you need to do and when you need to do it (set).

If you already have a workplace pension scheme that you’d like to use for automatic enrolment, you must ask the provider if it meets the rules.

How much you must pay

You must pay at least 3% of your employee’s ‘qualifying earnings’ into your staff’s pension scheme.

Check the pension scheme you’re using to find out what counts as ‘qualifying earnings’ (your employee’s ‘qualifying earnings’).

Under most schemes, it (your employee’s ‘qualifying earnings’)’s the employee’s total earnings between £6,240 and £50,270 a year before tax. Total earnings include:

salary or wages

bonuses and commission

overtime

statutory sick pay

statutory maternity, paternity or adoption pay

Paying contributions

You must deduct contributions from your staff’s pay each month. You’ll need to pay these into your staff’s pension scheme (your pension scheme) by the 22nd day (19th if you pay by cheque) of the next month.

You must pay your contributions for each employee by the date you’ve agreed with your provider every time you run payroll. You must backdate any missed payments.

You may be fined if you pay late or do not pay the minimum contribution for each member of staff.

Manage your workplace pension scheme

When you’ve set up a workplace pension scheme (your workplace pension scheme), you must:

check if and when staff should be re-enrolled

manage requests to join and leave your pension scheme

keep records about how you’ve met your legal duties

check if existing staff should be added to your pension scheme, for example when they earn a certain amount

Re-enrolment and re-declaration

Every 3 years after your first member of staff starts working for you, you must re-enrol staff into your pension scheme if they:

left your pension scheme more than 12 months before your re-enrolment date

are still in your pension scheme but pay below the minimum contributions level

If staff left your pension scheme 12 months or less before your next re-enrolment date, you can choose to re-enrol them on that date or wait until the next re-enrolment date in three years, if they’re still eligible.

You must write to eligible staff within 6 weeks after your re-enrolment date to tell them you have put them back into your pension scheme.

Use The Pensions Regulator’s tool to find out your dates for re-enrolment.

You must complete a re-declaration of compliance every time you carry out your re-enrolment duties, even if staff were not re-enrolled.

If you do not complete the re-declaration (a re-declaration of compliance) on time you could be fined.

Requests to join or leave your pension scheme

All staff can request to join your pension scheme if they want to. You must check they are eligible and put them into the scheme (your pension scheme) within 1 month of getting their request.

Staff can leave your pension scheme whenever they want. You must take them out of the scheme (your pension scheme) within one month of getting their request.

If staff ask to leave your pension scheme within 1 month of joining (known as the ‘opt-out window’), you will have to refund their contributions within 1 month. If they ask to leave after the opt-out window, their contributions will be kept in their pension until they retire.

Keep records

You must keep records of how you’ve met your legal duties for maintaining your pension scheme, including:

the names and addresses of staff enrolled

when contributions are paid in

all requests to join or leave your pension scheme

your pension scheme reference or registry number (PSR)

You must keep these records (records) for 6 years except for requests to leave your pension scheme which must be kept for 4 years. You must also keep track of the ages and earnings of staff so you can enrol them when they become eligible.


Shared Parental Leave and Pay: employer guide

Overview

Employees may be able to get Shared Parental Leave (SPL) and Statutory Shared Parental Pay (ShPP) if they’ve had a baby or adopted a child.

Employees can start SPL if they’re eligible and they or their partner end their maternity or adoption leave or pay early. The remaining leave will be available as SPL. The remaining pay may be available as ShPP.

Employees can take SPL in up to 3 separate blocks. They can also share the leave with their partner if they’re also eligible. Parents can choose how much of the SPL each of them will take.

SPL and ShPP must be taken between the baby’s birth and first birthday (or within 1 year of adoption).

SPL and ShPP are only available in England, Scotland and Wales.

Eligibility

Sometimes only one parent in a couple will be eligible to get Shared Parental Leave (SPL) and Statutory Shared Parental Pay (ShPP). This means that they cannot share the leave.

If your employee is eligible then they can use SPL to book their leave (the leave) in separate blocks.

Shared Parental Leave

To qualify for SPL (Shared Parental Leave (SPL)), your employee must share responsibility for the child with one of the following:

their (your employee) husband, wife, civil partner or joint adopter

the child’s (the child) other parent

their (your employee) partner (if they (only one parent in a couple) live with them (your employee))

Your employee or their partner must be eligible for maternity pay or leave, adoption pay or leave or Maternity Allowance.

They (Your employee or their partner) must also:

still be employed by you while they (Your employee or their partner) take SPL (Shared Parental Leave (SPL))

give you the correct notice including a declaration that their (Your employee or their partner) partner meets the employment and income requirements which allow your employee to get SPL

have been continuously employed by you for at least 26 weeks up to any day of the ‘qualifying week’, or the week they (your employee) are matched with a child for adoption in the UK

The ‘qualifying week’ is the 15th week before the baby is due.

Statutory Shared Parental Pay (Statutory Shared Parental Pay (ShPP)

They can get ShPP (Statutory Shared Parental Pay (ShPP) if they’re an employee and one of the following applies:

they’re eligible for Statutory Maternity Pay (SMP) or Statutory Adoption Pay (SAP)

they’re eligible for Statutory Paternity Pay (SPP) and their partner is eligible for SMP, Maternity Allowance (MA) or SAP

They can also get ShPP (Statutory Shared Parental Pay (ShPP) if they’re a worker and they’re eligible for SMP or SPP.

Refusing SPL (Shared Parental Leave (SPL)) or ShPP (Statutory Shared Parental Pay (ShPP)

You can refuse SPL (Shared Parental Leave (SPL)) or ShPP (Statutory Shared Parental Pay (ShPP) if the employee does not qualify.

You must tell the employee the reason if you refuse ShPP (Statutory Shared Parental Pay (ShPP). You do not have to give a reason for refusing SPL (Shared Parental Leave (SPL)).

Entitlement

If an employee is eligible and they or their partner end maternity or adoption leave and pay (or Maternity Allowance) early, then they can:

take the rest of the 52 weeks of leave (up to a maximum of 50 weeks) as Shared Parental Leave (SPL)

take the rest of the 39 weeks of pay (up to a maximum of 37 weeks) as Statutory Shared Parental Pay (ShPP)

A mother must take a minimum of 2 weeks’ maternity leave following the birth (4 if she works in a factory).

ShPP (Statutory Shared Parental Pay (ShPP) is paid at the rate of £151.97 a week or 90% of an employee’s average weekly earnings, whichever is lower.

Starting Shared Parental Leave

For Shared Parental Leave (SPL) to start, the mother or adopter (they or their partner) must do one of the following:

end their (they or their partner) maternity or adoption leave by returning to work

give you ‘binding notice’ (a decision that cannot normally be changed) of the date when they (they or their partner)’ll end their (they or their partner) maternity or adoption leave

end maternity pay or Maternity Allowance (if they (they or their partner)’re not entitled to maternity leave, for example they (they or their partner)’re an agency worker or self-employed)

The adoptive parent getting Statutory Adoption Pay must take at least 2 weeks’ adoption leave. They (they or their partner) can take it from the day of the placement, or up to 14 days before the placement starts.

The mother must give you notice (at least 8 weeks) to end her maternity pay, or tell Jobcentre Plus to end her Maternity Allowance. Adopters must give you notice to end adoption pay.

SPL (Shared Parental Leave (SPL)) can start for the partner while the mother or adopter is still on maternity or adoption leave (their (they or their partner) maternity or adoption leave) if she’s given binding notice to end her leave (or pay if she’s not entitled to leave).

What the employee must do

The employee must give you written notice if they want to start SPL (Shared Parental Leave (SPL)) or Statutory Shared Parental Pay (ShPP). They can do this using forms created by the Advisory, Conciliation and Arbitration Service (Acas).

After receiving this notice (give), you can ask for:

a copy of the child’s birth certificate

the name and address of their (The employee) partner’s employer

You have 14 days to ask for this information. Your employee then has a further 14 days to provide it.

Notice period

An employee must give at least 8 weeks’ notice of any leave they wish to take. If the child (the child’s) is born more than 8 weeks early, this notice period (Notice period) can be shorter.

Your employee has a statutory right to a maximum of 3 separate blocks of leave, although you can allow more if you wish.

Cancelling the decision to end maternity or adoption leave

The mother or adopter may be able to change their decision to end maternity or adoption leave early if both:

the planned end date has not passed

they (The mother or adopter) have not already returned to work

One of the following must also apply:

it’s discovered during the 8-week notice period (Notice period) that neither partner is eligible for either SPL (Shared Parental Leave (SPL)) or ShPP

the employee’s (An employee) partner has died

it’s less than 6 weeks after the birth (and the mother gave notice before the birth)

Your employee can work up to 20 days during SPL (Shared Parental Leave (SPL)) without bringing it (maternity or adoption leave) to an end. These are called ‘shared parental leave in touch’ (or SPLIT) days.

These days (up to 20 days) are in addition to the 10 ‘keeping in touch’ (or KIT) days already available to those on maternity or adoption leave.

Keeping in touch days (Shared parental leave in touch (SPLIT) days) are optional - both you and your employee must agree to them (Shared parental leave in touch (SPLIT) days).

Blocks of leave

An employee taking Shared Parental Leave (SPL) can split their leave into up to 3 separate blocks instead of taking it all in one go, even if they are not sharing the leave with their partner.

If both parents are taking SPL then they (The mother or adopter) can take their leave at the same time as each other or at different times.

The employee must give you at least 8 weeks’ notice before a block of leave begins.

Splitting blocks

If you agree, the employee can split a block of leave into shorter periods of at least a week. For example they could work every other week during a 12-week block, using a total of 6 weeks of their SPL.

You cannot turn down a request for a block of leave if the employee (An employee taking Shared Parental Leave (SPL)) is eligible and gives you the right notice. You do not have to agree to the employee (An employee taking Shared Parental Leave (SPL)) breaking the block of leave into shorter periods.

Record keeping

You must keep records for HM Revenue and Customs (HMRC), including:

the evidence provided by the employee to show that they’re eligible for ShPP

the date ShPP began

your ShPP payments (including dates)

the ShPP you’ve reclaimed

any weeks you did not pay and why

You must keep records for at least 3 years from the end of the tax year they relate to.

Help with statutory pay

For financial help with statutory pay, you can:

reclaim payments (usually 92%)

apply for an advance if you cannot afford payments


Statutory Paternity Pay and Leave: employer guide

Entitlement

Employees may be eligible for Statutory Paternity Leave and Pay if they and their partner are:

having a baby

adopting a child

having a baby through a surrogacy arrangement

Statutory Paternity Leave

Employees can choose to take either 1 week or 2 consecutive weeks’ leave. The amount of time is the same even if they have more than one child (for example twins).

Leave (Statutory Paternity Leave) cannot start before the birth. The start date must be one of the following:

the actual date of birth

an agreed number of days after the birth

an agreed number of days after the expected week of childbirth

Leave (Statutory Paternity Leave) must finish within 56 days of the birth (or due date if the baby is early). The start and end dates are different if the employee is adopting.

Statutory Paternity Pay

Statutory Paternity Pay for eligible employees is either £151.97 a week or 90% of their average weekly earnings (whichever is lower). Tax and National Insurance need to be deducted.

Some employment types, like agency workers, directors and educational workers, have different rules for entitlement.

Extra leave or pay

Employees can get more leave or pay if:

their partner returns to work and they qualify for Shared Parental Leave and Pay

your company scheme offers more

You must make sure your paternity leave and pay policies are clear and easily accessible to staff.

Leave for antenatal appointments

Employees can take unpaid leave to accompany a pregnant woman to antenatal appointments if they are:

the baby’s father

the expectant mother’s (a pregnant woman) spouse or civil partner

in a long term relationship with the expectant mother

the intended parent (if they (Employees)’re having a baby through a surrogacy arrangement)

They (Employees) can accompany the woman (a pregnant woman) to 2 appointments of up to 6 and a half hours each.

If the baby dies

Employees still qualify for paternity leave (Statutory Paternity Leave) and pay if the baby is either:

stillborn from 24 weeks of pregnancy

born alive at any point in the pregnancy but later dies

Employment rights

An employee’s employment rights (like the right to pay, holidays and returning to a job) are protected during paternity leave (Statutory Paternity Leave). You still have to pay Statutory Paternity Pay even if you stop trading.

Eligibility

Employees must be one of the following, the:

father

husband or partner of the mother (or adopter)

child’s adopter

Employees must also:

be classed as an employee (paternity leave only)

be employed by you up to the date the child is born (or placed with the adopter) (paternity pay only)

be on your payroll and earn at least £120 a week (gross) in an 8 week ‘relevant period’ (paternity pay only)

give you the correct notice

be taking time off to look after the child or their partner

be responsible for the child’s (the child) upbringing

have been continuously employed by you for at least 26 weeks up to any day in the ‘qualifying week’

If your employee usually earns an average of £120 or more a week, and they only earned less in some weeks because they were paid but not working (‘on furlough’) under the Coronavirus Job Retention Scheme, they may still be eligible.

The qualifying week (the ‘qualifying week’) is the 15th week before the baby (the child) is due. This is different if the employee (your employee) is adopting.

Use the paternity pay calculator to check an employee’s eligibility and work out their relevant period, notice period and paternity pay.

There are special rules for some employee situations, for example if they (an employee’s) leave or become sick.

If the child is born early

If the child is born early, the employee is still eligible if they would have worked for you continuously for at least 26 weeks by the qualifying week (the ‘qualifying week’).

For very premature births where the child is born 15 weeks before the due date, you’ll need to calculate paternity pay using your payroll software (if it has this feature) or work it out manually.

Employees in surrogacy arrangements

Parents intending to have a child through a surrogacy arrangement may be eligible for Statutory Paternity Pay and Leave.

If you ask, they must give you a written statement to confirm that they’ve applied or intend to apply for a parental order in the 6 months after the baby’s (the child) birth.

Employees cannot get Statutory Paternity Pay and Leave if they’ve taken Shared Parental Leave.

Notice period

The notice periods and forms are different if the employee is adopting.

Statutory Paternity Leave

Employees must tell you at least 15 weeks before the week the baby (the child) is expected:

the baby’s (the child) due date

when they want their leave to start  - they can change this (tell) with 28 days’ notice

how much leave they want

Notice does not have to be in writing unless you request it. Employees can use form SC3 to ask for leave and pay.

Statutory Paternity Pay

Employees must request paternity pay at least 15 weeks before the week the baby (the child) is expected using form SC3 (or your own version). Take a copy and give the original back to the employee.

Employees having a baby through a surrogacy arrangement must use form SC4 to request leave and pay.

Late notice

You can delay the leave or pay start date (Statutory Paternity Pay and Leave) if the employee does not have a reasonable excuse for giving you the wrong amount of notice. To delay it (Statutory Paternity Pay and Leave), write to them within 28 days of their leave request.

Adoption

Eligible employees are entitled to paternity leave (leave) and pay if they (Employees)’re adopting a child.

Calculate an employee’s paternity leave and pay using the maternity and paternity calculator. For overseas adoptions you’ll need to use your payroll software (if it has this feature) or work it out manually.

Eligibility

An employee adopting a child must:

have been continuously employed by you for at least 26 weeks up to any day in the week they (An employee adopting a child) were matched with a child (UK adoptions)

have been continuously employed by you for at least 26 weeks by either the date the child (a child) arrives in the UK or when they (An employee adopting a child) want their (An employee adopting a child) pay to start (overseas adoptions)

confirm that their (An employee adopting a child) partner is getting Statutory Adoption Pay in writing or by giving you a copy of their (An employee adopting a child) partner’s form SC6

meet the other eligibility conditions for paternity leave (leave) or pay

Notice period

An employee adopting a child must send you form SC4 for:

leave - no later than 7 days of their (An employee adopting a child) co-adopter or partner being matched with a child

pay - 28 days before they (An employee adopting a child) want their (An employee adopting a child) pay to start

For overseas adoptions the form and notice period is different. The process is explained on form SC5.

Leave start date

An employee taking paternity leave because they’re adopting can start their leave:

on the date of placement

an agreed number of days after the date of placement

on the date the child arrives in the UK or an agreed number of days after this (overseas adoptions)

For overseas adoptions leave must be taken within 56 days of the date of placement or the child’s (the child) arrival in the UK.

Proof of adoption

Employees must give you proof of adoption to qualify for paternity pay. Proof is not needed for paternity leave unless you request it. Proof can be a letter from their adoption agency or their matching certificate.

You must keep records of the proof.

Refuse pay form SPP1

You can refuse Statutory Paternity Pay if the employee does not qualify. To do this (form SPP1) send them (An employee taking paternity leave because they’re adopting) form SPP1 within 28 days of their (An employee taking paternity leave because they’re adopting) pay request. You must keep a copy.

The employee can ask you for a written statement explaining your decision. You have to give this to them within a reasonable time, for example 7 working days.

Record keeping

You must keep records for HM Revenue and Customs (HMRC), including:

the date Statutory Paternity Pay started

the paternity payments you’ve made (including dates)

the payments you’ve reclaimed

any weeks you did not pay and why

if adopting, a letter from the adoption agency or a matching certificate

You must keep records for 3 years from the end of the tax year they relate to (for example by using form SPP2 or keeping your own records).

Help with statutory pay

For financial help with statutory pay, you can:

reclaim payments (usually 92%)

apply for an advance if you cannot afford payments


Ask your employer to set up a European Works Council

Overview

You can ask your employer to set up a European Works Council (EWC) if you work for a company with offices across the European Economic Area (EEA).

An EWC is a forum where your company can:

tell you about plans and decisions at the same time as employees in other countries - this is known as being informed

exchange views with you in the same way as employees in other countries - this is known as being consulted

An EWC only informs and consults on issues that affect more than one country where the business operates.

Who can ask for a European Works Council

You can ask your employer to set up an EWC if they (your employer) have:

at least 1,000 employees in the EEA

150 employees in each of at least 2 countries in the EEA

You can write to your employer to find out information, for example how many employees it (your employer) has or where it (your employer) operates, to help you make your request.

Your employer can also set up an EWC without waiting for a request.

After you’ve made your request

Your employer will set up a special negotiating body (SNB) to negotiate an EWC agreement with central management of the business.

You can complain about the way an EWC has been set up or run.

Make a request

Write to your employer to ask them (your employer) to set up a European Works Council (EWC).

It (a European Works Council (EWC)) must be backed by at least 100 employees from at least 2 European Economic Area (EEA) (the EEA) sites.

Send it (a request) to the central or local management of the business.

Your employer can challenge your request for an EWC (a request) if:

they (your employer) think the request (a request) is not valid, for example because the business does not employ enough people

there’s an existing information and consultation agreement

After you've made your request (a request)

After your request for a European Works Council (EWC) (a request) is accepted, your employer must set up a special negotiating body (SNB). The SNB will discuss how the EWC (a European Works Council (EWC)) will be set up and run with the central management (the central or local management of the business). The time limit for negotiations is 3 years.

The SNB (a special negotiating body (SNB)) must:

have at least one member from each of the countries where the business has a site

be set up within 6 months from when the request for an EWC (a request) was accepted

If there’s an agreement

You’ll get a written agreement for either:

an EWC (a European Works Council (EWC))

one or more alternative information and consultation arrangements

If an agreement is not made

The SNB can only end negotiations or decide not to open negotiations after a ballot has been held and a two-thirds majority reached. You’ll have to wait 2 years to make a new application.

Make a complaint

Complain in writing to the Central Arbitration Committee (CAC) about the way a European Works Council (EWC) has been set up or run.

Complaints about requests for information

You can complain if your employer:

does not provide information about the size or structure of the company

provides inaccurate information about the size or structure of the company

You must wait a month after making a formal request for an EWC before you can complain.

Complaints about creating the Special Negotiating Body

You can complain about incorrect ballot arrangements to create a special negotiating body (SNB) (the Special Negotiating Body).

Complaints about creating the European Works Council (a European Works Council (EWC))

You can complain that:

an EWC has not been set up even though there have been negotiations

your employer has not followed the right procedure for running an EWC

How to complain

Write to CAC (the Central Arbitration Committee (CAC)) and include the following information:

the name, job and full contact details of the person making a complaint and the person or business you’re complaining about

the right regulation number for the complaint (a complaint) you’re making

the reasons for your complaint

Send your complaint by email or by post to CAC (the Central Arbitration Committee (CAC)).

CAC (the Central Arbitration Committee (CAC)) will get in touch for more information as they (the Central Arbitration Committee (CAC)) need it.


If your business faces industrial action

Overview

If there’s a workplace dispute at your business, you should try to resolve it informally or through an impartial third party (arbitration).

Get advice on handling disputes and conflict in the workplace on the Acas (Advisory, Conciliation and Arbitration Service) website.

You could work with a trade union to solve a dispute as well as with non-union employee representatives.

If you cannot resolve a dispute, workers in a recognised trade union may consider taking industrial action.

A trade union can only call for industrial action if:

the dispute cannot be solved by informal negotiations or arbitration

a majority of the members involved support it (the dispute) through a postal ballot (before organising one, the union (A trade union) has to decide which members it (A trade union) wants to ask to take industrial action)

Types of industrial action might include a strike or action short of a strike, for example not working overtime.

If workers go on strike, you do not have to pay them for the hours lost.

Using agency workers to cover during a strike

Agencies are not allowed to supply workers specifically to cover work that is not being done during lawful industrial action.

Agency workers already in place as part of your normal business can carry on as usual.

Dismissing workers who take industrial action

As an employer, you may face unfair dismissal claims if you dismiss:

employees within the first 12 weeks of lawful industrial action for taking part

some workers for taking part in the action (lawful industrial action), but not others

all employees but re-hire only some of them

Some employees might have protection from unfair dismissal for more than 12 weeks.

Lawful industrial action

Trade unions only have statutory immunity if the industrial action is lawful. Statutory immunity means that trade unions and their members are protected from legal action in civil law.

There’s no legal immunity in criminal law for strikers or organisers who break the law - for example, by intentionally damaging property or trespassing.

When industrial action is lawful

There must be:

a trade dispute (a dispute between you and your workers about employment-related issues)

a properly-conducted industrial action ballot

a written notice of industrial action sent to you

The industrial action (industrial action) must not:

be secondary action - for example, action taken by workers whose employer is not involved in the trade dispute

be in support of an employee dismissed for taking unofficial industrial action

promote closed-shop practices (such as when employers agree to employ only union members) or enforce trade union membership against non-union firms

involve unlawful picketing

When civil proceedings can take place

If the union or individuals do not follow these conditions, they do not have statutory immunity. This means that you and anyone else affected by the industrial action can take civil proceedings in the courts as long as all the following apply:

an unlawful, unprotected act has happened or been threatened

the action (an unlawful, unprotected act) breaks a contract that you’re a party to

you’ve suffered, or are likely to suffer, loss as a result

Strike pay and working records

You can ask your employees if they’re planning to strike, so that you can tell what effect the strike will have - but they do not have to tell you their plans.

Deducting pay

You do not have to pay employees who are on strike.

If workers take action short of a strike, and refuse to carry out part of their contractual work, this is called ‘partial performance’. If you refuse to accept partial performance, you must tell employees that:

they (employees) should only attend work if they (employees) fulfil their (employees) contractual duties

if they (employees) do not fulfil the terms of their (employees) employment contract, you do not have to pay them (employees)

If you do accept partial performance, you must still pay employees for any work that they have done.

How much pay to deduct during a strike

You should only deduct the amount that the employee would have earned during the strike (a strike). How you work this out may depend on how they (workers) are paid (for example, hourly, weekly or monthly) and on the terms of their (workers) employment contract.

You cannot deduct an employee’s pay if they were not supposed to be working on the day of the strike.

Effect on continuous employment and length of service

If employees return to work after the strike, their continuous employment is not affected - they continue to be employed by you. This means that the terms and conditions of their employment contracts still apply during and after the strike.

However, days when they (employees) were on strike do not count towards their (employees) total length of service - this may be important for working out things like statutory redundancy pay or pensions.

Picketing during strikes

During the strike, workers and union reps may stand outside the place of work to explain why they’re striking and try to persuade others to join the strike. This is called picketing. It’s only lawful if it’s:

carried out near or at the strikers’ (workers and union reps) usual place of work (unless they (workers and union reps) are mobile workers)

done peacefully, without abusive or threatening behaviour

not breaking any criminal laws - for example, damaging property or obstructing roads

You may be able to take legal action if picketing is unlawful.

Non-union employees and strikes

You can ask non-union employees to cover work during a strike, as long as:

this (ask) is allowed by their (workers and union reps) employment contracts

you do not discriminate against any employee directly or indirectly

Non-union staff and striking

If non-union members go on strike, they are protected from dismissal and have the same rights as union members, as long as the industrial action is lawful.

Agency staff

You cannot hire agency staff to provide temporary work cover during a strike.

Agency staff who are already in place as part of normal business can carry on as usual.


Owning a boat

Overview

You must follow safety regulations and check whether you need insurance if you own a boat.

You usually need to register your boat to use it on inland waterways, such as rivers and canals. Contact the navigation authority of the waterway you want to use.

Boat safety requirements

There are different safety requirements depending on whether you use your boat:

on inland waterways

at sea

for private or commercial purposes

Insurance

You may need to get insurance before you can register and use your boat.

Register your boat

You can apply for a boat licence or registration once you’ve met the relevant safety and insurance requirements.

Safety on inland waterways

You may need to get a Boat Safety Scheme (BSS) certificate before you can register or buy a licence to use inland waterways, eg rivers and canals (inland waterways).

You don’t need a certificate if you have a privately owned ‘open boat’ with no motor, eg a canoe, paddleboard or rowboat.

Some other types of boat (eg privately owned ‘open boats’ with outboard motors and no electrical systems) may also be exempt - check with the navigation authority that manages your chosen waterway (the waterway you want to use).

All boats requiring a BSS certificate have to be tested every 4 years.

You’re responsible for maintaining your boat to BSS certificate standards between tests.

Find the latest boat safety notices.

Rules of the waterways

You must drive on the right and pass other boats port to port on all waterways.

On rivers, the boat coming downstream has right of way.

Under bridges, the boat closest to the bridge has right of way. Keep right until the boat has passed.

The maximum speed on narrow canals is 4 miles per hour (mph).

The Boater’s Handbook gives more information on waterway rules.

New boats

New boats should already meet the standards, so you won’t need to have it checked.

You may be asked for the certificate proving that your new boat meets the required standards when you register it.

You’ll need to get a BSS certificate after 4 years and renew it every 4 years after that, unless you’re exempt.

Penalty for not having a certificate

You’ll be penalised if you don’t have a certificate for your boat and aren’t exempt.

The penalty (penalised) depends on which navigation authority manages the waterway you’re using.

If you own a commercial boat

You may need a BSS certificate if your boat carries less than 12 passengers - check the BSS guidance.

You’ll need a Passenger Certificate issued by the Maritime and Coastguard Agency (MCA) if you’re carrying more than 12 passengers.

You should also check whether you need:

any statutory certificates

to meet any other requirements

Safety at sea

You must follow international safety regulations if you’re using a boat at sea.

This (follow) means you must:

plan your voyage

carry a radar reflector

carry an illustrated table of the recognised life-saving signals

help other craft, if needed

use distress signals properly

You could be prosecuted if you’re involved in a boating accident and you haven’t followed the regulations.

Read the Maritime and Coastguard Agency’s (the Maritime and Coastguard Agency (MCA)) ‘Life saving signals’ leaflet for more information.

Preventing collisions

The regulations on preventing collisions say that you must:

fit navigation lights, shapes and sound-signalling devices on your boat

stay a safe distance away from other boats, and diving boats flying the blue-and-white ‘Alpha’ flag

be alert to other boats around you at all times

Read ‘The Merchant Shipping (Distress Signals and Prevention of Collisions) Regulations 1996’ for more information.

Safety equipment

If your boat is more than 13.7 metres long, you must carry:

lifejackets

liferafts

flares

fire extinguishers

The specific details of what you need to carry depends on the size of your boat and how far you’re travelling away from the coast.

See the regulations applicable to ‘pleasure vessels’.

Preventing pollution

You mustn’t drop oil or rubbish into the sea. If your boat is more than 12 metres long you must also display a notice on board explaining how to get rid of rubbish properly.

For more information, read the regulations for preventing pollution from ships.

Getting rid of old or damaged flares

You must follow the rules for getting rid of out-of-date or damaged flares.

It’s an offence to:

put them (out-of-date or damaged flares) in household rubbish, garden waste or public litter bins

dump them (out-of-date or damaged flares) at sea

leave them (out-of-date or damaged flares) anywhere a member of the public could find them (out-of-date or damaged flares)

set them (out-of-date or damaged flares) off

You should contact any of the following:

the place you bought them (out-of-date or damaged flares), if they offer a ‘take back’ scheme

some marinas - a small charge may apply

some liferaft service stations

some council recycling centres

You may also be able to dispose of them (out-of-date or damaged flares) at a Coastguard Operations Centre. You must book an appointment in advance.

If you own a commercial boat

If you own a small commercial boat you may also have to:

meet certain operational standards

have the boat surveyed

Insurance

You should check what kind of insurance you need - it depends on how and where you use your boat.

If you’re using inland waterways

You’ll usually need to have ‘third party’ insurance for at least £1 million if you have a powered boat or a houseboat.

You may also need insurance for some types of unpowered boat, eg a houseboat - check with the navigation authority that manages the waterway you want to use.

You could be prosecuted or fined if you don’t have the right insurance - the kind of penalty depends on your navigation authority.

The Canal and River Trust website has a list of insurance companies that provide boat insurance.

If you’re using a boat at sea

Check the MCA guidance if you own a small commercial boat - you may need statutory certificates.


Protecting rural landscapes and features

Overview

As a landowner you must manage and maintain land with:

hedgerows and watercourses

trees and woodland

dry stone walls

You also have obligations if you own or occupy a scheduled monument.

Rural landscapes and features are protected:

by planning policies and laws

through the Rural Development Programme for England

through ‘cross compliance’ - set rules for farming and land management

You can apply for funding schemes to help you protect your land.

Funding and cross compliance

You can apply for funding to protect rural landscapes and features through:

the Basic Payment Scheme - main EU
agricultural subsidy scheme supporting environmentally-friendly farming practices

Countryside Stewardship - offers financial rewards for good land management which improves the quality of the environment

Cross compliance

To get funding from EU and UK rural development schemes you need to meet a set of rules known as cross compliance.

Hedgerows and watercourses

If you own land with hedgerows or watercourses, you must do everything you reasonably can to keep green cover (natural vegetation) on land:

within 2 metres of the centre of a hedgerow, watercourse or field ditch

within 1 metre of the top of the bank of a watercourse or field ditch

It’s against the law to remove or destroy certain hedgerows without permission from your local planning authority.

You must also make sure you do not:

cultivate or apply fertilisers or pesticides on these strips of green cover

cut or trim hedgerows between 1 March and 31 August

Find more information on hedgerow protection and management.

Trees and woodland

The Forestry Commission has guidance on managing woodlands and minimising damage to them.

Tree felling and Tree Preservation Orders (TPOs)

You must get written consent from your local planning authority before you damage or destroy, uproot, top or lop any trees that are protected by TPOs.

You must also give 42 days’ written notice to your local planning authority if you wish to cut down any tree in a conservation area.

You may need a felling licence from the Forestry Commission to fell trees.

Environmental Impact Assessment (EIA) of forestry projects

You need an EIA if you’re:

creating new woodland

permanently removing woodland

doing forest road works

doing forest-related quarrying

You may also need permission from the Forestry Commission before you begin the work.

Funding for woodlands

Grants for woodland are available under the Countryside Stewardship and the Woodland Carbon Fund.

Dry stone walls

Stone walls of all types are important as landscape features and for stock management. Dry stone walls are walls made without the use of mortar or cement.

If you have dry stone walls on your land, you should:

check their (dry stone walls) condition at least once a year

remove any vegetation to help to ‘air’ the wall and prevent frost damage

use local stone to make any repairs

prevent trees from growing alongside, as their roots can weaken wall foundations

You must not remove a dry stone wall, or remove stone from it, except in special cases.

Contact the Dry Stone Walling Association for more information.

Funding for dry stone walls

Countryside Stewardship funding is available to farmers and land managers for dry stone wall restoration.

Scheduled monuments

A scheduled monument is a site that’s legally protected because of its historical importance.

Scheduled monuments might be:

archaeological sites, such as ancient burial mounds

more recent remains, such as from the coal industry or World War 2

You need written permission from your regional Historic England office to carry out work on a scheduled monument. You may also need planning permission from your council.

You can download ‘A Guide for Owners and Occupiers of Scheduled Monuments’.

Grants for scheduled monuments

You may be able to get a Historic England grant to help maintain or repair a scheduled monument.


Hunting and shooting wildlife

Overview

You must follow the rules for hunting and shooting wildlife including:

what you can hunt or shoot

when you can do it (hunt)

what equipment you can use

You can be fined or jailed for hunting illegally or causing unnecessary suffering to an animal.

You must have permission from the land owner.

Firearms and shotgun certificates

You must get a certificate to use a shotgun, rifle or other firearm.

You don’t need a certificate for:

air rifles up to 12ft lb in power

air pistols up to 6ft lb in power

You can’t use:

bows or crossbows

explosives (other than the legal ammunition for a firearm)

Managing wildlife and controlling pests

There are different rules about what you can do to manage wildlife on your land or control pests on your property.

Birds

You can shoot certain species of game birds, quarry birds and waterfowl but only during the shooting season.

Sometimes you can only shoot in certain locations, for example you can’t shoot some waterfowl above the high water line.

You can’t shoot birds in the closed season.

You must get a falconry licence to hunt birds with a falcon.

Equipment

If you’re using a shotgun to shoot birds, the internal diameter of the shotgun can’t be more than 1.75 inches.

You can’t use:

a firearm that can hold more than 2 rounds of ammunition in the magazine (such as an automatic or semi-automatic weapon)

artificial lighting

a sighting device for night shooting, or a device for lighting up targets

Mammals

There are different rules for foxes, deer and other mammals.

Foxes

It’s illegal to hunt foxes with a pack of dogs. You can use dogs to simulate hunting, for example ‘drag’ or ‘trail’ hunting.

You can use up to 2 dogs to chase (‘flush’ or ‘stalk’) foxes out of hiding if the fox is causing damage to your property or the environment.

Your dogs (up to 2 dogs) can’t go underground to find the foxes (foxes) unless they (foxes)’re threatening wild or game birds kept for shooting - only one dog can go underground at any time.

You must:

shoot the fox quickly after it’s been found

carry proof you own the land you’re shooting on or written permission from the landowner

You can be fined, and your dogs or hunting equipment taken away, if you break the law.

There are other ways you can control foxes if they’re causing damage to your property or the environment.

Deer

You must follow the restrictions on when you can shoot deer and what type of firearms and ammunition you can use.

You need a licence to shoot deer:

in the closed season

at night (at any time of the year)

You can’t use a vehicle to chase deer.

Other mammals

You can hunt or shoot some other mammals.

There are rules on when you can hunt or shoot and what equipment you can use.


Storing oil at your home or business

Overview

You have to follow certain regulations if you have an oil storage container at your home, business or farm.

Oil storage containers include tanks, drums, intermediate bulk containers (IBCs) and mobile containers called ‘bowsers’.

The person responsible for the property or premises is usually legally responsible for the oil storage container, for example the homeowner, business owner or site manager.

Which regulations to follow

The regulations are different depending on where you store your oil.

At your home

You normally have to follow building regulations if you have an oil storage container installed at your home.

If your storage container can hold 3,501 litres or more, you must follow the regulations for businesses.

At your business

You have to follow oil storage regulations if the container at your business can hold 201 litres or more of certain types of oil.

The regulations for businesses also apply to public sector buildings like schools, hospitals, churches and residential care homes.

At your farm

You have to follow different regulations depending on whether you’re storing oil:

for heat and power for agriculture, for example to fuel your tractor or run a grain dryer

to heat your farmhouse

for a separate part of your business, for example to fuel vehicles you hire out

Checking and labelling your tank

You should get your oil storage container inspected every year by a professional.

The person inspecting your tank (your oil storage container) will let you know when you should replace it (your oil storage container).

Oil Care suggest that you look at your oil tank at least once a month, and learn what to do if you have an oil leak or spill.

Storing oil at your home

You must meet building regulations if you have a new or replacement oil storage container installed at your home in England, for example to fuel your cooker or central heating.

Building regulations are different if your home is in Wales, Scotland or Northern Ireland.

Choosing someone to install your tank

You should choose someone who’s registered with a ‘Competent Person’ scheme. They (someone to install your tank) can self-certify that their (someone to install your tank) work complies with building regulations and can deal with building control issues, like objections.

If you do not use someone registered with a ‘Competent Person’ scheme, you’ll have to get a Building Control Notice from your local council and arrange and pay for an inspection yourself.

Without approval you will not have the certificates of compliance you may need when you want to sell your home.

Penalties

The person installing your tank could be prosecuted and fined if they (someone to install your tank) do not comply with building regulations.

You’re also responsible for making sure their (someone to install your tank) work meets the regulations. Your local authority could make you pay for faulty work to be fixed.

Catching oil leaks and spills

The person installing your tank will do a risk assessment, and they’ll let you know if your tank has to have secondary containment (a ‘bund’). The bund must:

hold 110% of the tank’s (your tank) capacity

be impermeable to oil and water

You’ll need a bund if your tank’s in any of the following places:

where oil spills could run into an open drain or a loose manhole cover

where the tank vent pipes cannot be seen when the tank’s being filled, for example because the delivery tanker is parked too far away

within 10 metres of coastal waters or inland fresh waters like lakes or streams

within 50 metres of a drinking water source, for example wells, boreholes or springs

where oil spills could run over hard ground and reach coastal waters, inland fresh waters or a drinking water source

in the inner zone of groundwater source protection zone 1

You’ll also need a bund if your tank can hold more than 2,500 litres of oil.

Your oil storage container must have a sticker in a prominent position that tells you how to look after your oil and what to do if you have a spill. The person installing your new tank will put this on - but you can find out how to order a new sticker.

Storing oil at your business

You must follow the regulations for businesses if your oil container can hold 201 litres or more of:

petrol

diesel

biofuels

kerosene

vegetable oil and plant-based oils, for example sunflower oil or aromatherapy oil - including waste cooking oil

synthetic oils, for example motor oil - including waste oil

oils used as solvents

biodegradable oils, for example lubricating or hydraulic oils

liquid bitumen-based products, for example waterproofing or damp proofing products, or coatings for a road surface

The regulations do not apply to:

liquid petroleum gas (LPG)

hydrocarbon products that are solid when unheated, like bitumen

solvents that are not oil based, for example trichloroethylene

aromatic hydrocarbons like benzene and toluene

waste mineral oils drained from vehicles, and mixtures of diesel and petrol that cannot be used as vehicle fuel

You must follow different regulations in Scotland, Northern Ireland and Wales.

Other exceptions

You do not have to follow oil storage regulations if your oil is:

on a farm and you use it (your oil) for heat and power for agriculture or for your farmhouse

stored for distribution to other places

in use, for example lubrication in a hydraulic system

The regulations do not apply if your storage containers are:

underground

in a building that would capture leaking oil - contact your local council to find out if you have to meet any extra fire safety regulations

at a refinery

at a premises for onward distribution of oil - but not a premises which sells oil directly to end users or a premises that uses oil

Check if you need an environmental permit if you’re storing certain waste oils.

Choosing someone to install your oil storage tank

You’re responsible for any pollution caused by problems with your oil storage container. You need to know the regulations about oil storage containers, including where it’s located and how it’s protected.

Penalties

You can be fined if you do not follow the oil storage regulations.

The Environment Agency can also serve an anti-pollution works notice to make you bring your tank up to legal requirements.

Get advice

Contact the Environment Agency if you have a question about following oil storage regulations in England.

If your business is outside England, contact one of the following:

Natural Resources Wales

Scottish Environment Protection Agency

Department of the Environment (Northern Ireland)


Park (mobile) homes

Your rights and obligations

Your rights and obligations are listed in a written agreement with the park (or site) owner. This sets out:

your minimum legal rights and obligations, like your right to keep your park home on its pitch

the rules, charges and services

You have 28 days to review it before signing.

You still have rights and obligations as a park home resident even if you do not have a written agreement.

Park home owners have different rights and responsibilities in Scotland, Wales and Northern Ireland.

Keeping your home in good condition

You must:

repair your home when necessary

keep the outside of your home and pitch clean and tidy, including any fences or outbuildings that you own or use on your pitch

Site licence

Privately owned sites must have a licence from the local council. The park owner (the park (or site) owner) must clearly display the licence. It will usually have conditions for:

how many homes can be in the park

services and amenities

health and safety

Complain to the park owner (the park (or site) owner) about conditions in your park. Contact your local council if you cannot sort out the issue with the park owner (the park (or site) owner).

You could be forced to leave if you live on a site without planning permission for residential use.

Renting a park home

You have a rent contract if you pay rent to a landlord. It does not have to be in writing.

If you do not have a written contract

You should be able to stay for a year from the date you moved in even if you do not have anything in writing.

If you have a written contract

A written contract should say how long you can live in your home.

During this time your landlord can still ask you to leave if:

your contract says they (your landlord) can ask you to leave with 4 weeks’ notice

you break the rules (‘terms’) of your contract and it (your contract) says the owner (your landlord) can ask you to leave as a result

When your contract ends

Your landlord can ask you to leave as long as they (your landlord) give you 4 weeks’ notice. If you do not leave the owner (your landlord) can ask the court for an ‘eviction order’ which forces you to leave.

If your landlord tries to evict you

If your landlord tries to evict you (force you to leave), you’ll have more rights to stay if you live on a ‘protected site’.

A protected site is a mobile home park which has planning permission to have residents living there throughout the year. A holiday park is not a protected site.

Your right to stay also depends on:

what your rental contract says

whether your home is counted as a ‘dwelling house’, which means you have rights from tenancy laws

To be a dwelling house your park home must be:

your permanent residence – where you live most or all of the time

connected to mains electricity or water

unmovable or so large that it (your home) cannot be moved in one piece, for example you cannot drive it (your home) or tow it (your home) away yourself

Types of tenancy

The type of tenancy you have depends on the date you moved in and started paying rent. You will have:

a regulated tenancy if you moved in and started paying rent before 15 January 1989

an assured or assured shorthold tenancy if you moved in and started paying rent on or after 15 January 1989

Getting advice

Tenancy rights can be complicated and depend on your situation. You should get legal advice if you think your landlord is treating you unfairly.

You can also contact Citizens Advice, the Leasehold Advisory Service or charities such as Shelter or Age UK if you have questions.

Find out about call charges

Charges

Pitch fee

You have to pay a ‘pitch fee’ to the park owner to rent the land your park home sits on.

The park owner can propose to change it once a year. They (the park owner) must give you 28 days’ notice in writing.

You or the park owner can apply to a tribunal to decide the pitch fee (Pitch fee) if you cannot agree on it (Pitch fee).

Gas, water, electricity and liquefied petroleum gas (LPG)

The Office of the Gas and Electricity Markets (Ofgem) sets the amount the park owner can charge you for gas and electricity.

The park owner cannot charge you more for gas and electricity than they (the park owner) paid for it (gas and electricity), including any connection charges.

For water, the park owner can only charge what the water company charges and a reasonable administration fee.

Charges for LPG are not regulated.

Selling or giving away a park home

Selling

The park owner gets up to 10% of the selling price (known as a ‘commission’) when you sell your home (a park home).

You’ll need to:

give the buyer certain information - for example about the commission and pitch fees

tell the park owner about the sale

assign (transfer) the pitch agreement to the new owner

tell the buyer to fill in a ‘Notice of Assignment form’ so they can pay the commission to the park owner

You must fill in the correct form for park home buyers and sellers to sell your home.

Park homes do not need an Energy Performance Certificate (EPC).

The park owner may be able to object to you selling your home. They (the park owner) must apply to a tribunal.

Giving away

You have the right to ‘gift’ (give away) your park home and pass on your agreement to a family member. Use the ‘Notice of proposed gift form’ to send the park owner proof of how you’re related to the family member.

Inheritance rules

Anyone will be able to carry on the agreement when you die if they’re:

a family member living with you at the time you die

your husband, wife or civil partner

Someone who is not living with you or is not your husband, wife or civil partner will have to get approval from the park owner to live there.

Read detailed information on buying, selling or gifting your park (mobile) home.

Park repairs and improvements

Park owners are responsible for:

keeping common areas (like shared paths) in good condition

repairing the area where your home sits (the ‘base’)

maintaining any services they (Park owners) supply to your home or pitch (like sewerage)

Park improvements

If the park owner plans to make improvements, they (the park owner) must:

give you at least 28 days’ notice in writing and let you know how you can comment on the plans

tell you if it will affect your pitch fee

They (the park owner) can go ahead with improvements even if most residents disagree.
The park owner can sometimes recover improvement costs through a pitch fee increase. If you disagree, you can apply to a tribunal. Contact the Leasehold Advisory Service for advice.

Residents’ associations

You can set up a ‘qualifying’ residents’ association to represent home owners in the mobile home park where you live.

Qualifying residents’ associations have certain rights and park owners should consult the residents’ association when they want to spend money on improvements or change how they run the park (the mobile home park where you live).

Park owners must give at least 28 days’ notice of any changes and take the association’s (the residents’ association) concerns into account before they make changes.

Setting up a qualifying residents’ association

Your association must include at least half of the home owners in your park. Residents who rent their homes cannot join.

You’ll have to keep certain records and documents, like:

an up-to-date list of members

a constitution

any other rules of the association (a qualifying residents’ association)

You’ll have to elect a:

chairman

secretary

treasurer

The chairman, secretary and treasurer can make administrative decisions. Members should vote on all other decisions.

You need to ask the park owner to ‘acknowledge’ your association (a qualifying residents’ association). You can apply to a tribunal if they refuse. They can order the park owner to acknowledge your association (a qualifying residents’ association).

Your association (a qualifying residents’ association) can continue to meet if it (a qualifying residents’ association) does not meet the qualifying conditions but the park owner will not have to talk to the association (a qualifying residents’ association) about park operations and management.

Settling disputes

If you have a dispute with the park owner that you cannot work out, you can apply to a tribunal. Decisions made by the tribunal are legally binding.

If your agreement says you must use an arbitrator, ignore it. You must use a tribunal instead.

The tribunal (a tribunal) can settle certain disputes, for example:

changing a residence agreement

changing the pitch fee

moving a park home

damage and repairs to the site

transferring ownership of a park home to someone else

Find out more about the types of disputes the tribunal (a tribunal) can solve.

Get help

Contact the Leasehold Advisory Service for advice if you’re not sure whether you have a case.

Call the tribunal (a tribunal) if you have any questions about completing the form. The tribunal (a tribunal) cannot give you legal advice.


Tenancy agreements: a guide for landlords (England and Wales)

Overview

A tenancy agreement is a contract between you and your tenants. It sets out the legal terms and conditions of the tenancy. It can be written down or oral.

A tenancy can either be:

fixed-term (running for a set period of time)

periodic (running on a week-by-week or month-by-month basis)

Rights and responsibilities

Both you and your tenants have certain rights and responsibilities, whether or not there is a tenancy agreement.

Tenancy types

Assured shorthold tenancies (ASTs)

The most common form of tenancy is an AST. Most new tenancies are automatically this type.

A tenancy can be an AST if all of the following apply:

you’re a private landlord or housing association

the tenancy (A tenancy) started on or after 15 January 1989

the property is your tenants’ main accommodation

you do not live in the property

A tenancy cannot be an AST if:

it (A tenancy) began or was agreed before 15 January 1989

the rent is more than £100,000 a year

the rent is less than £250 a year (less than £1,000 in London)

it (A tenancy)’s a business tenancy or tenancy of licensed premises

it (A tenancy)’s a holiday let

the landlord is a local council

Other tenancies

There are other tenancies that are not as common as ASTs, including:

excluded tenancies or licences

assured tenancies

regulated tenancies

Excluded tenancies or licences

If you have a lodger living in your home and share rooms with them, like a kitchen or bathroom, you may have one of these (Excluded tenancies or licences). This usually gives your lodger less protection from eviction than other types of agreement.

Assured tenancies

Tenancies starting between 15 January 1989 and 27 February 1997 may be assured. Your tenants have increased protection from eviction with this type of agreement.

Regulated tenancies

Tenancies starting before 15 January 1989 may be regulated. Your tenants have increased protection from eviction and can apply for a ‘fair rent’.

What you should include in a tenancy agreement

The tenancy agreement (a tenancy agreement) should include:

the names of all people involved

the rental price and how it’s paid

information on how and when the rent will be reviewed

the deposit amount and how it will be protected

when the deposit can be fully or partly withheld, for example to repair damage caused by tenants

the property address

the start and end date of the tenancy

any tenant or landlord obligations

which bills your tenants are responsible for

It (a tenancy agreement) can also include information on:

whether the tenancy can be ended early and how this can be done

who’s responsible for minor repairs (other than those that the landlord is legally responsible for)

whether the property can be let to someone else (sublet) or have lodgers

The terms of the tenancy must be fair and comply with the law. You can use a model agreement as a template.

You cannot have anything in your tenancy agreement that may indirectly discriminate against your tenants.

Changes to tenancy agreements

You must get the agreement of your tenants if you want to make changes to the terms of their tenancy agreement.

Preventing discrimination

You cannot discriminate against or harass your tenants on the grounds of:

age

being or becoming a transsexual person

being married or in a civil partnership

being pregnant or on maternity leave

disability

race including colour, nationality, ethnic or national origin

religion, belief or lack of religion or belief

sex

sexual orientation

If you get managed payments from your local council

When your tenants move to Universal Credit, you can help them set up their new rent payments.

You can read more about Universal Credit and how it (Universal Credit) affects landlords.

Ending a tenancy

If you want your tenants to leave, you must give them notice in a particular way, including certain information and warnings. This depends on the type of tenancy agreement and its terms.

Assured shorthold tenancies (ASTs)

In some circumstances, you can take back your property (the property) without giving any reason. To do this, and all of the following must apply:

you’ve protected your tenants’ deposit in a deposit protection scheme

the date they (your tenants’) must leave is at least 6 months after the original tenancy began (the one they (your tenants’) signed on first moving in)

they (your tenants’) have a periodic tenancy - or they (your tenants’) have a fixed-term tenancy and you are not asking them (your tenants’) to leave before the end of the fixed term

How much notice you need to give

You must give your tenants written notice that you want the property back (‘notice to quit’) and the date they must leave. The notice period you give them must be at least:

2 months if you gave notice before 26 March 2020

3 months if you gave notice between 26 March 2020 and 28 August 2020

6 months if you gave notice on or after 29 August 2020

If you gave a section 8 notice, the notice period is sometimes shorter, depending on the reason for eviction.

This change is because of coronavirus (COVID-19).

During the fixed term

If you’re still in the fixed term, you can only ask your tenants to leave if you have a reason for wanting possession that’s in the Housing Act 1988.

Examples of reasons include:

your tenants (your tenants’) are behind with rent payments (‘in arrears’)

your tenants (your tenants’) have used the property for illegal purposes, for example selling drugs

If you gave your tenant notice before 26 March 2020, you would have needed to give them (your tenants) up to 2 months to leave, depending on the reason.

Because of coronavirus, in most cases you must now give them (your tenants) a longer notice period.

If you gave your tenant notice between 26 March 2020 and 28 August 2020, period must have been at least 3 months.

If you gave your tenant notice on or after 29 August 2020, the notice period must be at least 6 months. It (the notice period) can be shorter in some cases, for example if you evict them (your tenants) for antisocial behaviour.

The Ministry of Housing, Communities and Local Government has information on reasons for possession for a property let on an AST.

Assured tenancies

You will need to use one of the reasons for possession in the Housing Act 1988.

Excluded tenancies or licences

If you live with a lodger and share rooms with them, you’ll often have an excluded tenancy or licence.

In this case, you only need to give ‘reasonable notice’ to quit. Usually this means the length of the rental payment period – so if you collect rent monthly, you’ll need to give 1 month’s notice.

The notice (‘reasonable notice’) does not have to be in writing.

Non-excluded tenancy or licence

You can end the agreement at any time by serving a written ‘notice to quit’. The notice period will depend on the tenancy or agreement, but it’s usually at least 4 weeks.

Break clauses

If there’s a break clause in the tenancy agreement, you can give your tenants notice after this. However, you do not have a guaranteed right to possession during the first 6 months of the tenancy.

If your tenant does not leave the property

You cannot remove your tenants by force. If the notice period expires and your tenants do not leave the property, you can start the process of eviction through the courts.

If your tenants want to leave

Tenancies

The tenancy agreement should say how much notice your tenants need to give before they (your tenants) can leave the property.

Tenants are responsible for paying rent for their entire fixed-term tenancy. They can move out early without paying rent for the full tenancy if:

there is a break clause in their (Tenants) tenancy agreement (The tenancy agreement)

you agree to ending the tenancy early

They (Tenants) can also leave if their (Tenants) tenancy (their entire fixed-term tenancy) is up after giving their (Tenants) notice (whether it (their entire fixed-term tenancy) is fixed-term or not).

Licence agreements

If the licence automatically runs out after a specific date and your lodger wants to end the agreement, they should let you know this before the licence runs out.

If your tenant dies without an executor or a will

The tenancy is transferred temporarily to the Public Trustee if a tenant dies:

without a will

with a will but without an executor

You cannot take back a property automatically even if the tenancy was due to end.

You may be fined if you try to repossess a property without following the rules.

Reclaim your property (a property)

You must:

post or deliver a letter to the tenant’s (a tenant) last known address saying you’re giving written notice

email a copy of your notice and a completed NL1 form to the Public Trustee

pay an application fee to the Public Trustee to register the notice (your notice)

Give notice

Address the written notice (your notice) to: “The Personal Representative of  [full name of the tenant who died (a tenant)] of [last known address for the tenant who died (the tenant’s (a tenant) last known address) (a tenant)]”.

Email the notice and NL1 form to the Public Trustee

Order a NL1 application form to register a notice from OyezStore or from Shaws. The form (a completed NL1 form) costs no more than £8.26.

You’ll get it (a completed NL1 form) by post. Email a copy of the notice (your notice) and a scan of your completed NL1 form to osptcontrolunit@ospt.gov.uk.

You must buy a new form for each application - you cannot use a photocopy. You can make your own version of the form, as long as it’s laid out in the same way and includes all the relevant information.

Pay the application fee (an application fee)

It costs £40 to register the notice (your notice). You can only pay by Bacs. Transfer the fee (an application fee) to the following account:

Sort code | Account number | Account name

80 26 50 | 10014069 | The Public Trustee

Include the name of the deceased in the payment reference.

Get a decision about your application

The Public Trustee will register or reject your application. You should get an email within 15 working days of the Public Trustee getting your application and payment.

If your application is registered, you’ll be told the date it (your notice) was put in the register.

If your application is rejected, for example because it’s incomplete, you’ll be told why the Public Trustee cannot register it.

You can search the Public Trustee’s register (the register) if your notice is registered, for example to check that you can legally rent the property again or sell it.