Low flying military aircraft

Overview

Military low flying is used to train military aircrew. Low flying by military aircraft is carried out across all of the UK.

Low flying means:

fixed-wing aircraft flying down to 250 feet from the ground

rotary-wing aircraft (for example helicopters) flying down to 100 feet from the ground

Rotary-wing aircraft can also be authorised to go lower than 100 feet from the ground.

Low flying isn’t usually allowed in areas around airports, or towns and cities with populations of more than 10,000.

Find out more about:

safety concerns and low flying

noise from commercial airports

Where and when low flying happens

The UK is divided into 20 separate low flying areas.

Three of these areas (20 separate low flying areas) are also known as ‘tactical training areas’. These are in:

central Wales

northern Scotland

the borders area of southern Scotland and northern England

Ministry of Defence (MOD) publishes a monthly timetable for the low flying tactical training areas and MOD sponsored air exercises.

Air weapons ranges

The Royal Air Force (RAF) currently uses 5 air weapons ranges. These are:

Donna Nook and Holbeach in Lincolnshire

Pembrey Sands in Carmarthenshire

Tain in Ross-shire

Cape Wrath in Sutherland

Air weapons ranges are used for:

low flying military aircraft

air to ground bombing

MOD (Ministry of Defence (MOD)) publishes a monthly timetable for air weapons ranges activity. Red flags or lights, signs and sentries show when you can’t go onto an air weapons range.

You can also contact MOD (Ministry of Defence (MOD)) about low flying in your area.

Find out about low flying in your area

Contact the Ministry of Defence (MOD) (Ministry of Defence (MOD)) for information about low flying military aircraft in your area.

Low flying in England, Wales and Scotland

Contact the Low Flying Complaints and Enquiries Unit to complain or enquire about low flying in your area.

To make a complaint, send the following information:

your name

full address and postcode

telephone number

date and time of the problem

location of the problem

type of aircraft, if known

a brief description of your complaint

You should get a response within 20 days.

Your complaint can be investigated by the Defence Flying Complaints Investigation Team if it’s about serious injuries or damage.

Enquiries about horse riding

Call the low level advisory service if you want to ride a horse and are worried about low flying aircraft.

Low flying in Northern Ireland

Request low flying to be temporarily stopped

You can apply to have low flying stopped temporarily in your area, for example if you’re holding an agricultural or horse show.

Contact the Ministry of Defence (MOD) (Ministry of Defence (MOD)) to apply. They (Ministry of Defence (MOD)) will grant your request if it doesn’t significantly disturb the low flying training.

When applying, make sure you include the:

name and nature of the event

location and ordnance survey grid reference

contact details for the people holding the event

date and time when you would like low flying to be stopped


Claim compensation if your property is affected by HS2

Overview

You may be able to sell your property to the government at its market (‘unblighted’) value or receive a lump-sum payment if it’s near the proposed High Speed Two (HS2) route.

The property scheme you’re eligible for depends on the location of your property and which phase of HS2 affects you.

Check your location

You’ll need to find out if your property is:

in the safeguarded area

in the rural support zone

in the homeowner payment zone

outside the zones

Check the route for HS2 Phase 1, HS2 Phase 2a or HS2 Phase 2b to see if your property is in one of these zones (the zones).

If you’re in a safeguarded area

You can apply through one of the following:

Express Purchase Scheme

Need to Sell Scheme

If you’re in a rural support zone

Cash Offer or Voluntary Purchase Scheme

Need to Sell Scheme

If you’re in a homeowner payment zone (Phase 1)

You can apply for the Homeowner Payment Scheme.

You cannot apply yet if you’re affected by phases 2a (HS2 Phase 2a) or 2b.

If you cannot sell your property because of HS2

You can apply for the Need to Sell Scheme if your property is affected but:

it (your property)’s outside the zones and safeguarded area

it (your property) is not covered by a scheme

Rent Back

You can apply to rent and continue living in the property if you sell it to the government under one of these schemes.

Contact HS2

Contact HS2 if you have any questions, for example about what scheme you should apply to or the application process.

You can complain to HS2 about your application, for example if you think the decision is taking too long.

Express Purchase Scheme

You can sell your property to the government through the Express Purchase Scheme (Express Purchase Scheme) if either:

your house or 25% of the total area of your property is inside the area marked ‘surface safeguarding’ on the ‘safeguarding maps’

your property was in the safeguarding area (called the ‘Extended Homeowner Protection Zone’) but has since been removed  - check with HS2 whether you qualify

You can still apply to sell your property with a ‘blight notice’ if you do not qualify for Express Purchase - but the government will only buy your property if it (your property)’s needed for the construction of HS2.

Who can apply

You must be the owner occupier of a residential, agricultural or commercial property, or their ‘personal representative’ if they’ve died, for example the executor of their will.

Mortgage lenders (for example banks and building societies) in vacant possession of a qualifying property can apply.

Your commercial property will not qualify for Express Purchase or under a blight notice if it has a rateable value of £36,000 or more (£44,200 inside Greater London).

An owner occupier must:

be the freeholder or a leaseholder with at least 3 years left on the lease

be living in or running a business from the property (your property) or have done so for at least 6 months in the last 18 months if the property (your property)’s currently empty

You can get advice from a chartered surveyor about your eligibility.

Read full guidance on eligibility.

What you’ll get

If you qualify the government will:

buy your property at its (your property) open market value as if HS2 was not going to be being built (known as ‘unblighted’ value)

give you a ‘home loss’ payment equal to 10% of the property’s open market value (up to £64,000)

pay reasonable expenses, for example stamp duty, surveyors’ and legal fees, and removal costs

Apply

You must complete the correct blight notice to apply for Express Purchase.

You must include original or certified copies of:

proof of ownership, for example Land Registry title

proof the property (your property) was occupied for 6 months of the last 18 months, for example utility bills covering at least 6 months

business rates bills, if you’re applying for a commercial property

plans of the property (your property), for example Land Registry plans showing the property boundaries

proof of representation, if applicable, for example power of attorney

If you’re sending a blight notice but do not qualify for Express Purchase, include a description of what you’ve done to sell the property (your property), for example copies of correspondence with estate agents.

Email your completed application to HS2 with your supporting documents.

You can also send your notice (the correct blight notice) and supporting evidence by registered post.

What happens next

You’ll get a decision on your application (your completed application) within 2 months.

You have up to 3 years to accept the offer if your application (your completed application)’s accepted.

Track your application online

HS2 will send you a username and password to track your application after you apply.

You can then track your application online. You’ll choose a new password after you sign in for the first time.

If you have not been sent a username and password, contact your HS2 case officer for help tracking your application.

Complaints

Follow HS2’s (HS2) complaints procedure if you want to complain about the service you received, for example about how long it took to reach a decision on your application or the result.

Exceptional Hardship Scheme (Phase 2b)

The Exceptional Hardship Scheme has now closed.

If you’ve already applied

If you have not received a decision, your application (your completed application) will automatically be transferred to the Need to Sell Scheme.

If you’ve received a decision and were successful, the purchase of your property will not be affected by the closure of the scheme (The Exceptional Hardship Scheme).

If you were unsuccessful, you may now be eligible for one of the other compensation schemes.

Complaints

Follow HS2’s (HS2) complaints procedure if you want to complain about the service you received, for example how long it took to reach a decision on your application.

Need to Sell Scheme (the Need to Sell Scheme)

You may be able to sell your property to the government through the Need to Sell Scheme if you have a ‘compelling reason’ to sell but cannot as a direct result of the announcement of the HS2 route.

Compelling reasons include unemployment, relocation for a new job or ill health - but each application is judged on its merits.

Before you apply

Check if you’re eligible to ask the government to buy your property through:

statutory blight

the Express Purchase Scheme

the Cash Offer or Voluntary Purchase Scheme

Who can apply

You must be one of the following:

the owner occupier of a residential, agricultural or commercial property

the ‘personal representative’ of the owner occupier if they’ve died, for example the executor of their will

a ‘reluctant landlord’ (renting out your property because you cannot sell it)

Mortgage lenders (such as banks and building societies) in vacant possession of a qualifying property can apply.

Your commercial property will not qualify for the Need to Sell Scheme if it has a rateable value of £36,000 or more (£44,200 inside Greater London).

An owner occupier must:

be the freeholder or a leaseholder with at least 3 years left on the lease

be living in or running a business from the property (a residential, agricultural or commercial property) or have done so for at least 6 months in the last 18 months if the property (a residential, agricultural or commercial property)’s currently empty

Read full guidance on eligibility.

You’ll need to submit evidence that you meet all 5 criteria:

property type

location

effort to sell

no prior knowledge

compelling reason to sell

Property type

You’ll need to show that the property (a residential, agricultural or commercial property) is owner occupied, you’re the personal representative, or you’re acting as a ‘reluctant landlord’ who has had to rent out the property (a residential, agricultural or commercial property) as a result of HS2.

Location

You’ll need to show that your property is close enough to the route that it’s likely to be substantially affected by HS2’s (HS2) construction or operation. There is no fixed distance.

Effort to sell

You’ve tried to sell the property (your property) without success for at least 3 months.

No prior knowledge

You must either:

have bought or signed a lease before the publication of the HS2 route section closest to your property

show why you could not have known about the initial proposed route (the route), for example if the searches relating to the purchase were done before the route was announced, but the purchase was completed after

Compelling reason to sell

You must give evidence of a compelling reason to sell your property now, or that you would be placed under an unreasonable burden if you were unable to sell your property in the next 3 years.

What you’ll get

The government will agree to buy your property for 100% of the unblighted open market value if your application is successful.

The government will not cover additional costs, such as legal fees or removal costs.

Apply

Download the guidance and fill in the application form.

Send it (the application form) to the address on the form (the application form), along with your supporting evidence.

Track your application online

HS2 will send you a username and password to track your application after you apply.

If you’re not happy with the result

You can reapply if your application is rejected, giving extra information to explain why you think the decision was wrong.

Complaints

Cash Offer or Voluntary Purchase Scheme

You may be able to apply for a Cash Offer if you do not want to sell your home and it’s in a rural support zone.

Alternatively, you can ask the government to purchase your property for its full open market value (known as ‘unblighted’ value) under the Voluntary Purchase Scheme (Voluntary Purchase Scheme).

Cash Offer and the Voluntary Purchase Scheme (Cash Offer or Voluntary Purchase Scheme) (Voluntary Purchase Scheme) only apply to properties in rural support zones. Check the Phase 1 or Phase 2 maps to see if your property is in a rural support zone.

Who can apply

Your house or 25% of the total area of your property must be in the rural support zone (generally 60 to 120 metres from the route).

You must be the owner occupier of a residential, agricultural or commercial property.

Mortgage lenders (for example banks and building societies) can also apply for the Voluntary Purchase Scheme (Voluntary Purchase Scheme).

Your commercial property will not qualify for Cash Offer or the Voluntary Purchase Scheme (Voluntary Purchase Scheme) if it has a rateable value of £36,000 or more (£44,200 inside Greater London).

An owner occupier must:

be the freeholder or a leaseholder with at least 3 years left on the lease

be living in or running a business from the property (your home), or have done so for at least 6 months in the last 18 months if the property (your home) is currently empty

have bought or entered into a lease of the property (your home) before the initial preferred routes of Phases 1, 2a or 2b were announced - or show why they (An owner occupier) could not have known about it, for example if the searches relating to the purchase were undertaken before this date, but the purchase itself was completed afterwards

Read the full guidance on eligibility.

What you’ll get

Cash offer

The cash offer (Cash Offer) is a lump-sum payment of 10% of the unblighted open market value of your property (from a minimum of £30,000 to a maximum of £100,000).

The government will cover your legal fees up to £500 (plus VAT) if your application is successful.

Voluntary purchase

If you qualify, the government will pay 100% of the unblighted open market value, as assessed by 2 independent valuers.

The government will not cover additional costs, for example legal fees or removal costs.

Apply

Download the guidance and fill in the application form.

Track your application online

HS2 will send you a username and password to track your application after you apply.

Complaints

Homeowner Payment Scheme (Phase 1 and Phase 2a)

You may be eligible for a payment if you live in the homeowner payment zone.

Check the Phase 1 maps or Phase 2a maps to find out.

Phase 2a homes will become eligible once this phase (Phase 2a) is authorised by Parliament.

Who can apply

Your house or 25% of the total area of your property must be in the homeowner payment zone.

You must be the owner occupier of a residential, agricultural or commercial property.

An owner occupier must:

be the freeholder or a leaseholder with at least 3 years left on the lease

have bought the property (a residential, agricultural or commercial property) before 9 April 2014 for Phase 1 and before 30 November 2015 for Phase 2a when the proposals for the homeowner payment were announced

Your commercial property will not qualify for homeowner payments if it has a rateable value of £36,000 or more (£44,200 inside Greater London).

What you’ll get

You can claim £8,000 to £24,000 depending on which homeowner payment band you’re in.

Distance from line of the route | Amount

Between 120m and 180m | £24,000

Between 180m and 240m | £16,000

Between 240m and 300m | £8,000

You’ll be eligible for the band in which your residential dwelling sits if your land is covered by more than one homeowner payment band.

You may be eligible for the £8,000 band if your dwelling is outside the bands (more than one homeowner payment band) but your land is within them (more than one homeowner payment band).

You’ll be eligible for the higher payment (£24,000) if the dwelling itself is in more than one band.

Most people who receive money under the homeowner payment scheme (the homeowner payment) would not have to pay tax on it.

You can accept payment and still be eligible for the Need to Sell Scheme - the value of the payment (plus statutory interest) will be deducted from the purchase price.

Apply

Fill in the form and follow the instructions to apply.

Track your application online

HS2 will send you a username and password to track your application after you apply.

Rent Back

If you’re selling your property to the government under one of the schemes you can apply to rent it back and continue living in it.

Apply

Ask your HS2 case officer to explain the options for renting the property (your property) back from the government after it (your property)’s sold.

What happens next

The government will assess your property to decide whether to rent it out, based on both:

the cost of any repairs needed to make it (your property) suitable for renting

whether the work is a good use of taxpayers’ money

They (the government) will contact you to let you know if you’ll be able to rent it (your property).

If you decide to rent the property (your property), you’ll pay an open market rent and get a tenancy agreement for an initial term of 6 months.

The guidance has more information about Rent Back.

Track your application online


Leasehold property

Overview

You only own a leasehold property for a fixed period of time.

You’ll have a legal agreement with the landlord (sometimes known as the ‘freeholder’) called a ‘lease’. This tells you how many years you’ll own the property (a leasehold property).

Ownership of the property (a leasehold property) returns to the landlord when the lease comes to an end.

Most flats are leasehold. Houses can be leasehold too and usually are if they’re bought through a shared ownership scheme.

The rules about leasehold property are different in Northern Ireland.

Leaseholder rights and responsibilities

Your responsibilities

Your lease will tell you what conditions you’ve agreed to, for example:

if you need permission to make alterations

how much you’ll have to pay to maintain the property (a leasehold property)

whether you or your landlord has responsibility for repairs and dealing with noisy neighbours

You might be taken to court and be ordered to pay for any damage If you do not follow the conditions of the lease (Your lease). The court may also take away your lease.

Your rights

You have the right to:

get information about service charges or insurance

know the landlord’s (freeholder’s) name and address

be consulted about certain maintenance and running costs

challenge certain charges under some circumstances

Service charges and other expenses

Service charges

Your lease sets out the way the service charge is organised and what can be charged. If you pay a service charge, you have the right to:

ask for a summary showing how the charge (a service charge) is worked out and what it (a service charge)’s spent on

see any paperwork supporting the summary, such as receipts

Your landlord must give you this information - it’s a criminal offence if they do not.

Ground rent

You do not have to pay ground rent unless your landlord has sent you a formal, written demand for it (Ground rent). They can take legal action if you do not pay after you’ve received the demand.

Your landlord can recover unpaid ground rent going back 6 years - they can ask you for the full amount in one go.

Your landlord can only increase the ground rent (Ground rent) if you agree to the increase or the lease says this can happen.

Building insurance

Your landlord will usually be responsible for insurance of the building (not the contents) - this (Building insurance) will be part of your service charge.

You have a right to:

ask for a summary of the insurance policy

challenge the cost through a tribunal if you think it’s unreasonable

Reserve or sinking funds

You might have to pay into a fund to help cover any unexpected maintenance or repairs, like replacing the roof. There are rules about how landlords must manage these funds.

You will not usually be able to get back any money you pay into them (these funds), for example if you move house.

Consulting over charges

You have the right to be consulted about charges for running or maintaining the building if you have to pay more than:

£250 for planned work

£100 per year for work and services lasting more than 12 months

There are steps your landlord must follow when they (Your landlord) consult you, known as a ‘Section 20’ consultation. There’s a limit on how much you have to pay if you have not been consulted properly - contact Leasehold Advisory Service for advice.

Disputing a charge

You may be able to apply to a tribunal if you pay a charge and you:

think it’s unreasonable

think the standard of work it (a charge) relates to is unsatisfactory

do not think you should be paying it (a charge) at all

You cannot apply to the tribunal (a tribunal) if:

you’ve agreed to pay the charge (a charge)

the dispute is already being dealt with, for example by the court

you pay a fixed charge

Try mediation - you may also be able to change the management of your building instead.

Your landlord can take you to court if you stop paying a charge you’re responsible for.

More information

The Leasehold Advisory Service (Leasehold Advisory Service) has more information on service charges and other issues.

Extending, changing or ending a lease

Extending the lease (a lease)

You can ask the landlord to extend your lease (a lease) at any time.

You might be able to extend your lease by:

90 years on a flat if you qualify

50 years on a house if you qualify

The Leasehold Advisory Service’s (LAS) (Leasehold Advisory Service) lease extension calculator gives you a guide to the costs of extending the lease of a flat.

Changing the lease

You can negotiate certain changes to the lease, sometimes known as ‘varying the lease’. Speak to your landlord (the landlord) first.

If you cannot agree, you may be able to apply to a tribunal - contact Leasehold Advisory Service for advice.

Ending the lease

It’s very rare that a landlord can end the lease and evict you. There are some circumstances and leases that let them do this (Ending), sometimes known as ‘forfeiture proceedings’. They need to send you a formal written notice and get the court’s permission.

You can usually end a lease by giving at least 1 month’s notice.

The LAS (Leasehold Advisory Service) has information about ending a lease.

When the lease runs out

You do not have to leave the property when the lease expires. In law, a lease is a tenancy and the leaseholder is a tenant. The tenancy will continue on exactly the same terms unless you or the landlord decide to end it.

Buying the freehold

You can ask the landlord to sell you the freehold at any time.

There are different legal steps and rules depending on whether your home is a:

flat - you’ll need to buy a share of the freehold

house - you may have the right to buy the freehold

Right of first refusal

Landlords who want to sell the freehold of a building containing flats usually have to offer the leaseholders the first chance to buy it (the freehold). This is known as your right of first refusal.

There are different rules and steps to buying the freehold of your home in Northern Ireland

Right to Manage and management disputes

You may be able to change the management of your building (your home in Northern Ireland) if you’re unhappy with the way it (your home in Northern Ireland)’s being run and you live in a leasehold flat. You can either:

ask a tribunal to appoint a new manager

take over the management responsibilities, known as your ‘Right to Manage’

Appoint a new manager

You must prove bad management if you want to appoint a new manager, for example:

you have to pay unreasonable service charges

the landlord has not complied with an approved code of management practice

Apply to a tribunal in England, or the Leasehold Valuation Tribunals in Wales.

You can only apply to the tribunal if you’ve sent the landlord a ‘Section 22 notice’ - this gives them a chance to fix the problems. Contact Leasehold Advisory Service for advice.

Right to Manage

The Right to Manage (Right to Manage) lets you and the other leaseholders take over certain management responsibilities from the landlord without having to prove bad management.

You’ll need to find out if you qualify - contact Leasehold Advisory Service for advice.

You and the other leaseholders can manage the building (your home in Northern Ireland) yourselves (you and the other leaseholders) or pay a managing agent to do it.

Leasehold disputes

There is a different dispute process in Wales.

You can use a mediation service to help you and your landlord come to an agreement if you are in dispute about your lease. You might have to pay a fee.

You can also get free advice from the Leasehold Advisory Service (LAS) (Leasehold Advisory Service) on issues like:

service charges

extending your lease

buying the freehold

Apply to a tribunal

You can apply to a tribunal if you’re in a dispute with your landlord, for example:

service or administration charges

the cost of building insurance

appointment of a manager

Right to Manage

breach of a lease

varying a lease

recognising a tenants’ association

buying the freehold

extending the lease

Apply to the Leasehold Valuation Tribunals if you’re in Wales.


Stamp Duty Land Tax

Overview

You must pay Stamp Duty Land Tax (SDLT) if you buy a property or land over a certain price in England and Northern Ireland.

The tax (Stamp Duty Land Tax (SDLT)) is different if the property or land (a property or land) is in:

Scotland - pay Land and Buildings Transaction Tax

Wales - pay Land Transaction Tax if the sale was completed on or after 1 April 2018

You pay the tax (Stamp Duty Land Tax (SDLT)) when you:

buy a freehold property

buy a new or existing leasehold

buy a property through a shared ownership scheme

are transferred land or property in exchange for payment, for example you take on a mortgage or buy a share in a house

Thresholds

The threshold is where SDLT (Stamp Duty Land Tax (SDLT)) starts to apply. If you buy a property for less than the threshold, there’s no SDLT to pay.

The current SDLT (Stamp Duty Land Tax (SDLT)) threshold for residential properties is £500,000. This changes on 1 July 2021.

The threshold for non-residential land and properties is £150,000.

Property purchases from 1 July 2021 to 30 September 2021

The SDLT (Stamp Duty Land Tax (SDLT)) thresholds will be:

£250,000 for residential properties

£150,000 for non-residential land and properties

The threshold for residential properties will change on 1 October 2021.

Property purchases from 1 October 2021

£125,000 for residential properties

These thresholds (The SDLT (Stamp Duty Land Tax (SDLT)) thresholds) are the same as they (The SDLT (Stamp Duty Land Tax (SDLT)) thresholds) were before 8 July 2020.

First-time buyers

From 1 July 2021, you’ll get a discount (relief) that means you’ll pay less or no tax if both the following apply:

you, and anyone else you’re buying with, are first-time buyers

the purchase price is £500,000 or less

You’ll also be eligible for this discount if you bought your first home before 8 July 2020.

How much you pay

How much you pay depends on whether the land or property is residential or non-residential or mixed-use.

If you’re buying a residential property there are different rates of SDLT (Stamp Duty Land Tax (SDLT)) if:

you’re a first-time buyer

you already own a property and you’re buying an additional property

you’re not a UK resident

You can use HM Revenue and Customs’ (HMRC) Stamp Duty Land Tax calculator to work out how much tax you’ll pay.

You may be able to reduce the amount of tax you pay by claiming relief, such as if you’re a first-time buyer or purchasing more than one property (‘multiple dwellings’).

The value you pay SDLT (Stamp Duty Land Tax (SDLT)) on (the ‘consideration’)

The total value you pay SDLT (Stamp Duty Land Tax (SDLT)) on (sometimes called the ‘consideration’) is usually the price you pay for the property or land (the land or property).

Sometimes it might include another type of payment like:

goods

works or services

release from a debt

transfer of a debt, including the value of any outstanding mortgage

Find out how to work out the consideration if your situation is complicated.

How and when to pay

You must send an SDLT (Stamp Duty Land Tax (SDLT)) return to HMRC (HM Revenue and Customs’ (HMRC)) and pay the tax within 14 days of completion.

If you have a solicitor, agent or conveyancer, they’ll usually file your return and pay the tax on your behalf on the day of completion and add the amount to their fees. They’ll also claim any relief you’re eligible for, such as if you’re a first-time buyer.

If they (a solicitor, agent or conveyancer) do not do this for you, you can file a return and pay the tax yourself.

There are certain situations where you do not need to send a return.

You may be charged penalties and interest if you do not file your return and make your payment within 14 days of completion.

Residential property rates

You usually pay Stamp Duty Land Tax (SDLT) on increasing portions of the property price when you buy residential property, for example a house or flat. SDLT only applies to properties over a certain value.

The amount you pay depends on:

when you bought the property

how much you paid for it (the property)

Use the SDLT calculator to work out how much tax you’ll pay.

You must send an SDLT (Stamp Duty Land Tax (SDLT)) return if you pay more than £40,000 for a property - even if there’s no SDLT due. There are some exemptions.

Rates from 8 July 2020 to 30 June 2021

You can also use this table to work out the SDLT for the purchase price of a lease (the ‘lease premium’).

Property or lease premium or transfer value | SDLT rate

Up to £500,000 | Zero

The next £425,000 (the portion from £500,001 to £925,000) | 5%

The next £575,000 (the portion from £925,001 to £1.5 million) | 10%

The remaining amount (the portion above £1.5 million) | 12%

Use the SDLT (Stamp Duty Land Tax (SDLT)) calculator to work out how much tax you’ll pay.

Rates from 1 July 2021 to 30 September 2021

Up to £250,000 | Zero

The next £675,000 (the portion from £250,001 to £925,000) | 5%

Rates from 1 October 2021

These rates (Rates from 1 July 2021 to 30 September 2021) also apply if you bought a property before 8 July 2020.

Up to £125,000 | Zero

The next £125,000 (the portion from £125,001 to £250,000) | 2%

If you’re buying your first home

You can claim a discount (relief) if you buy your first home before 8 July 2020 or from 1 July 2021. This means you’ll pay:

no SDLT up to £300,000

5% SDLT on the portion from £300,001 to £500,000

You’re eligible if you and anyone else you’re buying with are first-time buyers.

If the price is over £500,000, you follow the rules for people who’ve bought a home before.

New leasehold sales and transfers

When you buy a new residential leasehold property you pay SDLT on the purchase price of the lease (the ‘lease premium’) using the rates above.

If the total rent over the life of the lease (known as the ‘net present value’) is more than the SDLT threshold), you’ll pay SDLT at 1% on the portion of net present value over:

£500,000 for purchases from 8 July 2020 to 30 June 2021

£250,000 for purchases from 1 July 2021 to 30 September 2021

£125,000 for purchases from 1 October 2021

This does not apply to existing (‘assigned’) leases.

You can work out how much SDLT you’ll pay for your new residential lease using HMRC’s:

SDLT calculator

guidance on leasehold purchases

Higher rates for additional properties

You’ll usually have to pay 3% on top of SDLT rates if buying a new residential property means you’ll own more than one.

Use the SDLT calculator to work out how much tax you’ll pay.

You may not have to pay the higher rates (Higher rates for additional properties) if you exchanged contracts before 26 November 2015.

If you’re replacing your main residence

You will not pay the extra 3% SDLT if the property you’re buying is replacing your main residence and that (your main residence) has already been sold.

If you have not sold your main residence on the day you complete your new purchase you’ll have to pay higher rates. This (pay) is because you own 2 properties.

You can apply for a refund if you sell your previous main home within 36 months.

There are special rules if you own property with someone else or already own a property outside England, Wales and Northern Ireland.

If it takes longer than 36 months to sell your previous main home

You may still be able to get a refund of the extra 3% SDLT if:

you purchased your new home on or after 1 January 2017

the delay was outside your control, for example because of coronavirus (COVID-19) or a public authority blocking the sale

you have now sold your old home

To claim a refund, write to HMRC and explain why the sale (sold) took longer than 36 months.

Include:

your details

details of the main buyer - if different to your own

details of the property where higher rate SDLT was paid - including the address, date of purchase and SDLT unique transaction reference number

details of the previous main residence - including the address, date of sale and SDLT unique transaction reference number

the amount of higher rate SDLT paid

the amount of tax you’re asking for a repayment of

a bank account and sort code for the person receiving the payment

Rates if you’re not a UK resident

If you’re not present in the UK for at least 183 days (6 months) during the 12 months before your purchase you are ‘not a UK resident’ for the purposes of SDLT.

You’ll usually pay a 2% surcharge if you’re buying a residential property in England or Northern Ireland on or after 1 April 2021.

You may not have to pay a surcharge on certain properties, transactions or if you’re a particular type of buyer. Check the rules on who has to pay the surcharge, when you do not have to pay, and if you can claim relief.

If you have to pay the surcharge, you’ll also have to pay any other rates of SDLT that apply, for example:

if you already own a property and you’re buying an additional property

if you’re a first-time buyer

Use the SDLT calculator to work out how much tax you’ll pay.

Special rates

There are different SDLT rules and rate calculations for:

corporate bodies

people buying 6 or more residential properties in one transaction

shared ownership properties

multiple purchases or transfers between the same buyer and seller (‘linked purchases’)

purchases that mean you own more than one property

companies and trusts buying residential property

Rates for non-residential and mixed land and property

You pay SDLT on increasing portions of the property price (or ‘consideration’) when you pay £150,000 or more for non-residential or mixed (also known as ‘mixed use’) land or property.

You must still send an SDLT return for most transactions under £150,000.

Non-residential property includes:

commercial property, for example shops or offices

property that isn’t suitable to be lived in

forests

agricultural land that’s part of a working farm or used for agricultural reasons

any other land or property that is not part of a dwelling’s garden or grounds

6 or more residential properties bought in a single transaction

You pay residential SDLT rates on agricultural land if it’s sold as part of the garden or grounds of a dwelling, for example a cottage with fields.

A ‘mixed’ property is one that has both residential and non-residential elements, for example a flat connected to a shop, doctor’s surgery or office.

Freehold sales and transfers

You can also use this table to work out the SDLT rate for a lease premium.

Property or lease premium or transfer value | SDLT rate

Up to £150,000 | Zero

The next £100,000 (the portion from £150,001 to £250,000) | 2%

The remaining amount (the portion above £250,000) | 5%

New leasehold sales and transfers

When you buy a new non-residential or mixed leasehold you pay SDLT on both the:

purchase price of the lease (the ‘lease premium’) using the rates above

value of the annual rent you pay (the ‘net present value’)

These are calculated separately then added together.

If you buy an existing (‘assigned’) lease, you only pay SDLT on the lease price (or ‘consideration’).

The net present value (NPV) is based on the total rent over the life of the lease. You do not pay SDLT on the rent if the NPV is less than £150,000.

Net present value of rent | SDLT rate

£0 to £150,000 | Zero

The portion from £150,001 to £5,000,000 | 1%

The portion above £5,000,000 | 2%

How much you’ll pay

You can work out how much SDLT you’ll pay for your non-residential lease using HM Revenue and Customs’ (HMRC):

SDLT calculator

guidance on buying leasehold properties

You may pay a higher rate of SDLT for multiple purchases or transfers from the same seller.

Using previous SDLT rates

You may qualify for previous SDLT rates if you exchanged contracts before 17 March 2016 but completed on or after that date.

If you qualify for the previous rates (previous SDLT rates), you can choose to pay SDLT using the current or previous rates.

Use HMRC’s (HM Revenue and Customs’) SDLT calculator to work out if you qualify and how much you’ll pay using both rates.

Enter the figure for the rate you choose in your SDLT return.

Land and property transfers

You may have to pay Stamp Duty Land Tax (SDLT) if the ownership of land or property is transferred to you in exchange for any payment or ‘consideration’.

The rules around SDLT depend on the specific circumstances surrounding the transfer.

HM Revenue and Customs (HMRC) (HM Revenue and Customs’) has guidance on transfers:

as a result of marriage, civil partnerships or moving in together

on divorce, separation or the end of a civil partnership

of jointly owned property or land

if the larger share is given as a gift

given as a gift or left in a will

to or from a company

Shared ownership property

You may have to pay Stamp Duty Land Tax (SDLT) when you buy a property through a shared ownership scheme run by an approved public body.

This (a shared ownership scheme run by an approved public body) includes:

local housing authorities

housing associations

housing action trusts

the Northern Ireland Housing Executive

the Commission for the New Towns

development corporations

You can choose to either:

make a one-off payment based on the market value of the property (a property) (‘market value election’)

pay SDLT in stages

Market value election

Submit a return and pay SDLT at the residential rate. Use the total market value of the property (the market value of the property (a property)) (a property) to calculate how much to pay - even if you’re only buying a share.

You do not pay any more SDLT after this, even if you buy a bigger share in the property (a property) later on.

HM Revenue and Customs (HMRC) (HM Revenue and Customs’) has guidance on SDLT if you do not have the right to the freehold.

Paying in stages

You make your first SDLT payment on the price you pay for the lease (the ‘lease premium’) if it’s above the SDLT threshold. If the lease premium is below the threshold, you do not pay SDLT at this point - but you still have to submit a return.

You may have to pay extra SDLT if the total rent over the life of the lease (known as the ‘net present value’) is more than the SDLT threshold.

Work this out on HMRC’s (HM Revenue and Customs’) SDLT calculator. You pay SDLT of 1% on the amount over the threshold (the SDLT threshold) - add this to any SDLT you’re paying on the lease premium.

SDLT if you buy more shares

If you buy any more shares in the property, you do not have to pay any more SDLT or send a return to HMRC (HM Revenue and Customs’) until you own more than an 80% share.

Once your share of the property goes over 80% you must send a return and pay SDLT on:

the transaction that took you over 80%

any transactions after that (the transaction that took you over 80%)

Calculating your SDLT

To work out the SDLT if you buy more shares that take you over 80%:

Work out the SDLT due on the total you’ve paid for the property to date - include any amounts you did not pay tax on. Use the SDLT rate that applies at the time you bought the new share. For example, if your total purchases before 8 July 2020 were £160,000, the SDLT due would be £700.

Divide the amount you’re paying for this share by the total amount you’ve paid for the property to date. For example, if you’re paying £40,000 for this share, divide £40,000 by £160,000 = 0.25.

Multiply the two figures, for example SDLT of £700 multiplied by 0.25 = £175. This is the amount you would need to pay in SDLT for this share.

If you’ve paid less than £500,000 for your property between 8 July 2020 and 30 June 2021, or less than £250,000 between 1 July 2021 and 30 September 2021, the amount of SDLT you’d need to pay on any additional shares would be zero. This is because of the temporary SDLT rate.

Additional tax if payments are linked

You may have to pay extra SDLT on previous shares if they become ‘linked’ to later shares. Shares only become linked once you own over 80% of the property.

You can read more about paying SDLT when you buy more shares.

Reliefs and exemptions

You may be eligible for Stamp Duty Land Tax (SDLT) reliefs if you’re buying your first home and in certain other situations. These reliefs can reduce the amount of tax you pay.

You must complete an SDLT return to claim relief, even if no tax is due.

HM Revenue and Customs (HMRC) has guidance on SDLT reliefs for:

first-time buyers

multiple dwellings

building companies buying an individual’s home

employers buying an employee’s house

local authorities making compulsory purchases

property developers providing amenities to communities

companies transferring property to another company

charities

right to buy properties

registered social landlords

Crown employees

Exemptions

You do not have to pay SDLT or file a return if:

no money or other payment changes hands for a land or property transfer

property is left to you in a will

property is transferred because of divorce or dissolution of a civil partnership

you buy a freehold property for less than £40,000

you buy a new or assigned lease of 7 years or more, as long as the premium is less than £40,000 and the annual rent is less than £1,000

you buy a new or assigned lease of less than 7 years, as long as the amount you pay is less than the residential or non-residential SDLT threshold

you use alternative property financial arrangements, for example to comply with Sharia law

Read HMRC’s (HM Revenue and Customs (HMRC)) guidance on transactions that do not need a return.


Your property boundaries

Overview

If you live in England or Wales, there’s usually no record of:

the exact boundary between two properties

who owns the hedge, wall, tree or fence between 2 properties

This guide is also available in Welsh (Cymraeg).

You can get an idea of where the boundaries for your property are by looking at its title plan. Most title plans don’t show exact boundaries - you usually don’t need to have the exact boundaries recorded anywhere.

The rules are different in Scotland and Northern Ireland.

You can apply to get the title plan (its title plan) corrected if you think there’s a mistake on it.

Record the boundary more precisely

You can do this (Record) by:

making a boundary agreement with your neighbour

applying for a determined boundary

Make a boundary agreement with your neighbour

You can usually avoid having to create a boundary agreement by having an informal discussion with your neighbour.

Get help in solving disagreements

Use the Royal Institution of Chartered Surveyors Helpline Scheme to get advice on solving disagreements over boundaries.

What a boundary agreement can do

You and your neighbour can create a ‘boundary agreement’ to record:

the boundary between 2 properties

who’s responsible for maintaining a hedge, wall, tree or fence between 2 properties

Get legal advice if you’re thinking about making a boundary agreement.

What a boundary agreement can’t do

You can’t use a boundary agreement to sell or give away part of your land to your neighbour.

Get legal advice if you want to make sure the boundary agreement (a boundary agreement) is still valid after you or your neighbour sell your property.

What to include in a boundary agreement

Your boundary agreement must include:

your name and address

your neighbour’s name and address

the date the agreement (Your boundary agreement) begins

the boundary you (You and your neighbour)’ve agreed (the boundary)

You can include the boundary using:

a written description

a copy of an Ordnance Survey map - you can draw or write on it to show the boundary

a map you’ve drawn yourself

Example of a boundary agreement

“Boundary Agreement

This agreement (Your boundary agreement) is made on 15th July 2017 between John Smith of 10 Acacia Avenue, title to which is registered under title number XX12345, and Mary Brown of 12 Acacia Avenue, title to which is registered under title number XX67891.

The parties agree that the legal boundary between the land within their respective registered titles, and running from the point marked ‘A’ to the point marked ‘B’ on the plan attached, is as shown by the red line drawn between those points.

Signed

[Witness (Signature, name and address)]

Signed

[Witness (Signature, name and address)]”

Record your boundary agreement

Fill in an application to change the register (AP1).

In section 4 under ‘Applications in priority order’, write: “To note a boundary agreement”. Under ‘Fees paid (£)’ write “£40”.

You don’t need to fill in sections 9 to 14.

You’ll need to send:

the completed AP1 form

a copy of the boundary agreement

a cheque or postal order for £40, payable to ‘HMLR’ or ‘HM Land Registry’

Send the documents and fee to:

HM Land Registry (HMLR) will update the register for your property (the register) and send a copy of the updated register back to you. They (HMLR)’ll do the same for your neighbour.

Apply to record the exact boundary

You can apply to have the exact boundary between your property and your neighbour’s recorded. This is known as applying for a ‘determined boundary’.

You can only do this (apply) if your property is registered.

A determined boundary will still be valid if you or your neighbour (your neighbour’s) sell your property.

Your application may be referred to a tribunal if your neighbour (your neighbour’s) doesn’t agree with it. Get legal advice before making an application.

Check your property’s (your property (the register)) title plan and register to see if it (your property (the register)) already has a determined boundary.

Apply for a determined boundary

You’ll need to send:

a plan showing the determined boundary (the exact boundary between your property and your neighbour’s) - ask a chartered land surveyor to make this

evidence that supports your application

a completed exact line of boundary (DB) form

Evidence that supports your application

Send any evidence you have that justifies the surveyor’s (a chartered land surveyor) boundary. This could include:

certified copies of the deeds to your property from before the property (your property (the register)) was registered

an expert’s report

a written statement signed in front of a solicitor, a magistrate or a commissioner of oaths

Send your application

The application (your application) costs £90. You’ll also need to pay the surveyor (a chartered land surveyor) and the solicitor a fee.

If your neighbour agrees with your application, they’ll need to sign the form and the plan (your property’s (your property (the register)) title plan) as well.

Send everything to:

If your application is successful, HM Land Registry (HMLR) will send you a copy of your updated title plan and register. They’ll also send your neighbour a copy of their updated title plan and register.

If your neighbour objects to your application

HMLR (HM Land Registry (HMLR)) will decide whether the objection (objects) is valid. If it (objects) is, they (HM Land Registry (HMLR))’ll give you and your neighbour the chance to come to an agreement.

If you can’t, they (HM Land Registry (HMLR))’ll pass your application to a tribunal. You may need to pay for legal advice and advice from a surveyor if this happens.

If the tribunal (a tribunal) approves your application

HMLR (HM Land Registry (HMLR)) will send you a copy of your updated title plan and register. They (HM Land Registry (HMLR))’ll record the determined boundary in the register.

If the tribunal (a tribunal) rejects your application

The tribunal (a tribunal) will either decide where the exact boundary (the determined boundary) should be, or decide not to set the exact boundary (the determined boundary).

You may need to pay your neighbour’s costs.

Correct a boundary mistake on a title plan

Write to HM Land Registry (HMLR) if you think there’s a boundary mistake on a property’s title plan.

You’ll need to:

explain why you think there’s a mistake

include any evidence that supports your argument, such as certified copies of the deeds to the property (a property’s)

Send everything to:

If HMLR (HM Land Registry (HMLR)) finds that there’s a mistake, they (HM Land Registry (HMLR))’ll tell you how to correct it.


Council and housing association evictions

Overview

You may be able to stop or delay the eviction. You can get advice from charities like Citizens Advice or Shelter.

Check if you can get legal aid. If you’re eligible, you can get advice from Civil Legal Advice, or you can search for a legal aid adviser.

If your case goes to court, you might be able to get help on the day from an adviser in the court building.

Eviction means your landlord ends your tenancy and you have to leave your property.

The steps that your council or housing association must take to evict you depends on the type of tenancy you have. But the basic steps are:

You get written notice that the council or housing association (your council or housing association) plans to evict you.

If you do not leave or cannot come to an agreement, the council or housing association (your council or housing association) can apply to the court for a possession order.

The court decides whether you can be evicted.

If you still do not leave, bailiffs can remove you and your belongings.

Written notice

Your council or housing association must give you a written warning notice that they (your council or housing association) plan to evict you. The notice is normally either at least 4 weeks or 4 months, depending on the type of tenancy you have.

However, they (your council or housing association) can start eviction proceedings immediately if you’re responsible for serious antisocial behaviour like drug-dealing.

For most types of tenancy, your council or housing association must also tell you why they (your council or housing association)’re planning to evict you.

The quicker you reply to the written notice (a written warning notice that they (your council or housing association) plan to evict you), the better chance you have of keeping your home. If you ignore it (a written warning notice that they (your council or housing association) plan to evict you) and stay in the property (your property), or the council or housing association (your council or housing association) is not satisfied with your response, they (your council or housing association) may apply to the court for permission to evict you.

Rent arrears

If you’re facing eviction over unpaid rent, before taking you to court the council or housing association (your council or housing association) must:

try to talk to you about the arrears (Rent arrears) as early as possible

give you detailed information about the arrears (Rent arrears)

offer help, if you need it, to make a housing benefit claim

agree to delay taking you to court if you make a reasonable offer to pay off your rent arrears (Rent arrears)

These steps are known as the ‘pre-action protocol’.

The court hearing

Your council or housing association will need permission from a court to evict you.

You’ll get papers confirming the date of the hearing. At the hearing you have the chance to tell your side of the story.

The court can:

issue a possession order giving the council or housing association permission to evict you

decide evicting you is not justified - eviction proceedings will then stop

issue a suspended or postponed possession order giving you a final chance to avoid eviction

After the hearing

The possession order will state the date you must leave the property (your property) by. If you do not leave, your council or housing association can ask the court to send a bailiff to remove you and your belongings. The court will tell you the date they’ll arrive.

In certain situations, your local council may offer you temporary housing to give you a chance to find another property. While it (The court)’s looking into your case, the council (The court) may offer you emergency accommodation (such as a hostel or B&B). Shelter has an emergency housing rights checker tool that shows whether you may be entitled to this.


Noise from roads, trains or planes

Vehicle noise limits

There are limits to the amount of noise that vehicles can make on public roads. This (Vehicle noise limits) applies to all types of vehicles.

In general, larger vehicles with bigger engines are able to make more noise.

Noise limits on tyres

There are noise limits on tyres and since November 2012 all new tyres are graded and labelled to show how noisy they are.

Modified exhaust systems

It’s illegal to modify the exhaust system to make a vehicle noisier after it has been ‘type approved’ (checked it meets environmental and safety standards).

The police can also take action if your vehicle’s silencer doesn’t work in the way it was designed or if you’re driving in a way that creates too much noise.

Noise from roads

There’s no legal limit to road noise, although noise levels might be taken into account when new roads or houses and offices near roads are planned.

Planned new roads

When planning a new road local highway authorities assess how the noise at your property will change when the road opens.

If noise from a new road exceeds certain levels at your home you might be able to get sound insulation.

Contact your highway authority to apply, or if you’re worried about the noise from a planned road scheme - get their details from your local council.

Compulsory purchase and road noise

When a new road is built, it often involves the ‘compulsory purchase’ of land to make way for the road.

You might be able to get compensation if a compulsory purchase means you become affected by road noise. Find out more in the guide ‘Your property and compulsory purchase’.

After roads open to traffic

You can apply for compensation if your property value goes down because of road noise from the use of a new or altered road.

Railway noise

There are no legal limits to noise from existing railways.

If you think that noise levels are affecting your health contact your local council who will investigate on your behalf.

If noise from a new railway affects your property you might be able to get sound insulation for your home. Contact the relevant rail authority - ask your local council for their details.

If particular trains are causing you a problem, speak to the company running those trains.

Find information on train operators on the National Rail website or call Network Rail.

Aircraft noise

Noise is regulated to some extent at all UK airports. This can include noise limits and restrictions on night flights.

Aircraft paths are generally designed to fly over the least populated areas.

Some airports operate grant schemes to install sound insulation in affected homes. Contact the airport that affects you to find out if they run one.

The Civil Aviation Authority (CAA) has more information on aircraft noise and emissions.

Complaining about aircraft noise

To complain about noise or aircraft activities in general, get in touch with the relevant airport.

Military aircraft

Military aircraft are covered by different rules. You can complain about military aircraft noise or low flying military aircraft.

Further information

There are strategic noise maps for England provided by the Department for Environment, Food and Rural Affairs (Defra).

These estimate noise from:

major roads - those with more than 6 million vehicle passages annually

major railways - those with more than 60,000 train passages annually

major airports - those with more than 50,000 aircraft movements annually (except for training on light aircraft)

They also estimate noise in urban areas (with populations greater than 250,000 and a certain population density).


Tax when you sell shares

What you pay it on

You may have to pay Capital Gains Tax if you make a profit (‘gain’) when you sell (or ‘dispose of’) shares or other investments.

Shares and investments you may need to pay tax on include:

shares that are not in an ISA or PEP

units in a unit trust

certain bonds (not including Premium Bonds and Qualifying Corporate Bonds)

You’ll need to work out your gain to find out whether you need to pay tax. This will depend on if your total gains are above your Capital Gains Tax allowance for the tax year.

When you do not pay it (Capital Gains Tax)

You do not usually need to pay tax if you give shares as a gift to your husband, wife, civil partner or a charity.

You also do not pay Capital Gains Tax when you dispose of:

shares you’ve put into an ISA or PEP

shares in employer Share Incentive Plans (SIPs)

UK government gilts (including Premium Bonds)

Qualifying Corporate Bonds

employee shareholder shares - depending on when you got them

Work out your gain

You’ll need to work out your gain to find out whether you need to pay Capital Gains Tax.

Your gain is usually the difference between what you paid for your shares and what you sold them for.

Market value

In some situations you should use the market value of the shares (Market value) (your shares) when working out your gain. Do this if:

you gave them (your shares) away as a gift to someone other than your spouse, civil partner or a charity

you sold them (your shares) for less than they (your shares) were worth

you inherited them (your shares) and do not know the Inheritance Tax value

you owned them (your shares) before April 1982

you acquired them (your shares) through certain Employee Share Schemes

If the shares (your shares) were given or sold to you by someone who claimed Gift Hold-Over Relief, use the amount that person paid for them (your shares) to work out your gain. If you paid less than they (your shares) were worth, use the amount you paid for them (your shares).

Selling in special circumstances

There are special rules for working out the cost of your shares if you sell:

shares you bought at different times and prices in one company

shares through an investment club

shares after a company merger or takeover

employee share scheme shares

Jointly owned shares and investments

If you sell shares or investments that you own jointly with other people, work out the gain for the portion that you own, instead of the whole value. There are different rules for investment clubs.

What to do next

Deduct costs

You can deduct certain costs of buying or selling your shares from your gain. These include:

fees, for example stockbrokers’ fees

Stamp Duty Reserve Tax (SDRT) when you bought the shares (your shares)

Contact HM Revenue and Customs (HMRC) if you’re not sure whether you can deduct a certain cost.

Apply reliefs

You may be able to reduce or delay paying Capital Gains Tax if you’re eligible for tax relief.

Work out if you need to pay

When you know your gain you need to work out if you need to report and pay Capital Gains Tax.

You may be able to work out how much tax to pay on your shares.

You can use the calculator if you sold shares that were:

the same type, acquired in the same company on the same date

sold at the same time

You can not use the calculator if you:

sold other shares in the tax year

sold other chargeable assets in the tax year, such as a property you let out

claim any reliefs

are a company, agent, trustee or personal representative

Calculate Capital Gains Tax

Reporting a loss

The rules are different if you need to report a loss.

You can claim losses on shares you own if they become worthless or of ‘negligible value’ (for example because the company goes into liquidation).

HMRC (HM Revenue and Customs (HMRC)) has guidance on making a negligible value claim.

Selling shares in the same company

There’s a different way of working out your cost if you’ve sold the same type of shares in a company that you bought at different times.

You’ll usually need to work out the average cost of your shares and deduct this from what you got for them to work out your gain.

If you bought new shares of the same type in the same company within 30 days of selling your old ones, there are special rules for working out the cost to use in your tax calculations.

Contact HM Revenue and Customs (HMRC) or get professional tax help if you need advice.

Investment clubs

You work out your gain differently if you’ve bought and sold shares through an investment club.

An investment club is a group of people that buys and sells shares together on the stock market.

Work out your gain

You’ll get a written statement of your gains and losses (an ‘investment club certificate (PDF, 212KB)’) at the end of each tax year from the person who runs the club, for example its treasurer.

When you know your gain, work out if you need to report and pay Capital Gains Tax. There are special rules if you make any losses.

Leaving an investment club

The club buys back your shares if you leave, and you need to include any gain or loss when you’re working out if you need to pay tax.

Take your share of any gains during your membership of the club, and deduct your share of any losses.

Add any income from dividends you received (after tax).

Add any other money you received from the club, and deduct anything you paid into it (for example a monthly amount to invest).

Deduct the total from what you received from the club for your shares.

Contact HM Revenue and Customs (HMRC) or get professional help (for example from an accountant) if you need advice.

Transferring shares into the club

If you transfer shares you already own into the club, you’re treated as selling them and you need to work out your gain.

If you run an investment club

The investment club treasurer or secretary should:

divide any income, gains and losses between its (an investment club) members according to the club’s (an investment club) rules

give every member a written statement at the end of each tax year - you can use HMRC’s (HM Revenue and Customs (HMRC)) investment club certificate (PDF, 212KB)

keep records including members’ income and gains

arrange to buy shares from members who want to leave the club

If you’re starting a new investment club, make sure it has a constitution and rules. Get legal advice from a professional if you need help.

Tax relief

You may be able to reduce or delay the amount of Capital Gains Tax you have to pay if you’re eligible for tax relief.

Relief | Description

Entrepreneurs’ Relief | Pay 10% Capital Gains Tax instead of the normal rates if you sell shares in a trading company that you work for and have at least 5% of the shares and voting rights (known as a ‘personal company’).

Gift Hold-Over Relief | Pay no Capital Gains Tax if you give away shares in a personal company or unlisted company - the person you gave them to pays tax when they sell them.

Enterprise Investment Scheme (EIS) | Delay or reduce your Capital Gains Tax if you use a gain to buy unlisted shares in companies approved for EIS.

Seed Enterprise Investment Scheme (SEIS) | Pay no Capital Gains Tax on a gain of up to £100,000 if you use a gain to buy new shares in small early-stage companies approved for SEIS.

Rollover relief | Delay paying Capital Gains Tax if you sell unlisted shares to the trustees of a Share Incentive Plan (SIP) and use the proceeds to buy new assets.

Shares are ‘unlisted’ if they’re in a company that is not listed on the London Stock Exchange or a recognised stock exchange abroad.


Applying to become bankrupt

Overview

You can apply to make yourself bankrupt if you cannot pay your debts.

Check if there are other ways you can deal with your debts before you apply for bankruptcy.

Your application will be looked at by someone who works for the Insolvency Service called an ‘adjudicator’. They’ll decide if you should be made bankrupt.

The process is different if someone else is applying to make you bankrupt.

How to apply

You can only apply for bankruptcy online. It costs £680.

What happens when you go bankrupt

If the adjudicator makes you bankrupt:

you’ll receive a copy of the bankruptcy order  and may be interviewed about your situation

your assets can be used to pay your debts

you’ll have to follow the bankruptcy restrictions

your name and details will be published in the Individual Insolvency Register

You can apply to have your address removed from the Individual Insolvency Register if publishing it will put you at risk of violence. This will not affect your bankruptcy.

After 12 months you’re usually released (‘discharged’) from your bankruptcy restrictions and debts. Assets that were part of your estate during the bankruptcy period can still be used to pay your debts.

You might be able to cancel (‘annul’) your bankruptcy before you’re discharged.

Bankruptcy only applies to individuals. Find out what your options are if your limited company cannot pay its creditors.

Get help and information

Read the following:

the Citizens Advice bankruptcy advice guide

the Money Advice Service’s guide on options for writing off your debt

You can also contact the National Debtline for bankruptcy advice.

You can get free advice from a debt adviser to help you decide how to deal with your debts.

If you do not live in England or Wales

The process to become bankrupt is different if you live in Scotland or Northern Ireland.  You cannot apply to become bankrupt in England or Wales.

You might be able to apply if you live anywhere else - talk to a debt adviser.

You must not break the bankruptcy restrictions in England or Wales. These might also apply outside England and Wales (England or Wales) - check the laws of the country you live in.

Get a person at risk of violence (PARV) order

When you’re made bankrupt, your name and address will be published in:

the Individual Insolvency Register

the London Gazette

If having your address published will put you at risk of violence, you can apply to the court for a person at risk of violence (PARV) order.

Your name will still be published, but your address will not be.

You can only apply for a PARV if you’ve already started a bankruptcy application.

How to apply

Download and fill in the application form.

Take your completed form (the application form) to your nearest court that deals with bankruptcy. They’ll tell you if you need to pay a fee to apply.

You’ll have to go to a hearing to present your application (a bankruptcy application) to a judge - the court (your nearest court that deals with bankruptcy) will tell you when and where this will take place. You’ll usually get a decision on the same day.

Submit your bankruptcy application (a bankruptcy application) once you have your PARV order (a person at risk of violence (PARV) order).

After you apply

You’ll usually get an email or letter from the adjudicator within 28 days of submitting your application (a bankruptcy application) to say if you’ve been made bankrupt.

This can take longer if the adjudicator needs to ask more questions about your application (a bankruptcy application).

They (the adjudicator)’ll then issue a bankruptcy order.

After you get your bankruptcy order (a bankruptcy order)

You’ll get a letter from the official receiver within 2 weeks of getting your bankruptcy order (a bankruptcy order). The official receiver is an officer of the court who manages your bankruptcy.

You’ll also get an information pack that explains what you need to know and what you must do.

You might be asked to:

fill in a questionnaire

attend an interview with the official receiver

give the official receiver more information about your debts, creditors, assets and income

If you’re asked to attend an interview

The interview (an interview) can be in person or over the phone. The official receiver will:

check the information they have about your debts and assets

ask for more details, for example about your pension or savings

ask how and why you became bankrupt

answer any questions you have about the bankruptcy process

Your release (‘discharge’) from bankruptcy may be delayed if you do not provide the information you’re asked for.

Restrictions

You have to follow bankruptcy restrictions when you’re bankrupt. This means you cannot:

borrow more than £500 without telling the lender you’re bankrupt

act as a director of a company without the court’s permission

create, manage or promote a company without the court’s permission

manage a business with a different name without telling people you do business with that you’re bankrupt

work as an insolvency practitioner (an authorised debt specialist)

It’s a criminal offence to break the restrictions (bankruptcy restrictions) - you might be prosecuted if you do.

You must co-operate with the people managing your bankruptcy, for example by providing them with the information they ask for.

How long the restrictions (bankruptcy restrictions) last

Restrictions (bankruptcy restrictions) last until your bankruptcy ends. This will happen sooner if you cancel your bankruptcy.

When the restrictions (bankruptcy restrictions) can be extended

Bankruptcy restrictions can be extended if you do not carry out your duties under the bankruptcy proceedings or if you’re found to have acted carelessly or dishonestly.

The official receiver will tell you if the restrictions (bankruptcy restrictions) will be extended.

You’ll be asked to agree to a Bankruptcy Restrictions Undertaking to extend the restrictions (bankruptcy restrictions). If you do not agree, they (the official receiver)’ll ask the court (the court’s) to issue a Bankruptcy Restrictions Order.

Your assets

Your assets might be sold to pay your bankruptcy debts. You have to hand over your assets to the person appointed to manage your bankruptcy (your ‘trustee’). They can be:

an official receiver - an officer of the court (the court’s)

an insolvency practitioner - an authorised debt specialist

The official receiver will usually act as your trustee to begin with.

Assets you can keep

You can usually keep:

items needed for your job, such as tools or a vehicle

household items, such as clothing, bedding or furniture

You might have to give these items (household items, such as clothing, bedding or furniture) up if they (household items, such as clothing, bedding or furniture)’re worth more than a reasonable replacement.

Your bank accounts

You must give the official receiver your bank cards, cheque books and credit cards for any accounts you’re no longer allowed to use. This includes any account that was overdrawn on the date you were made bankrupt.

Your accounts (Your bank accounts) will be frozen but your trustee may release:

any money you need urgently, for example to buy food

your partner’s share of any money in a joint account

Your bank will decide whether to allow you to continue using your accounts.

Your pension

You usually keep any money you’ve put into a pension.

If you’re getting pension payments when you’re made bankrupt, those payments usually count as income.

Speak to your trustee or read the guidance to find out how bankruptcy will affect your pension (a pension).

You can get free advice on managing your money and how bankruptcy affects your credit rating from Citizens Advice or National Debtline.

Your home

Your home might be sold depending on your equity - your share after any secured debts (like a mortgage) have been paid.

You might have to give up:

your equity

legal ownership of the property (Your home) if your equity is £1,000 or more

If your trustee has not put your home up for sale within 3 years it (Your home) will be transferred back to you.

Sole owners

The equity and legal ownership are transferred to your trustee. This means you cannot sell the property (Your home) or claim any money from a sale.

A bankruptcy restriction or notice is added to your property’s entry in the land register to say this.

It (A bankruptcy restriction or notice) can only be removed if it (A bankruptcy restriction or notice)’s been added to your property (your property’s) by mistake. Send HM Land Registry a signed statement saying you are not bankrupt and an application to change the register for a property.

Joint owners

The equity is transferred to your trustee.

A ‘Form J restriction’ is added to your property’s entry in the land register. This means your trustee will be told of any dealings connected with your home, for example if you try to sell it (Your home).

It (A ‘Form J restriction’) can be removed if you can prove you (as the bankrupt) do not have a share in the property (Your home), for example if your partner owns the property (Your home). The owner has to send HM Land Registry a signed statement saying they are not the bankrupt person and an application for the cancellation of a Form J restriction.

Stop the sale of your home

You might be able to stop or delay the sale of your home if, for example:

the value of your equity is less than £1,000

the equity or legal title can be sold to someone else, such as a partner

you need to organise somewhere for children or a partner to live - the sale (the sale of your home) can be delayed for up to 1 year

You may want to get legal advice to find out if you can stop or delay the sale of your home.

Check if you can get legal aid to help with your legal costs. You can get advice from Civil Legal Advice if you’re eligible.

Rented property

Your landlord may be told that you’re bankrupt and your rental situation may be affected.

Your income

Your trustee will tell you if you have to make monthly payments from your spare income - you’ll only have to do this if you can afford it.

The arrangement can last for up to 3 years and is called an Income Payments Agreement (IPA).

If you do not agree to the IPA (an Income Payments Agreement (IPA)) your trustee (your trustee) can ask the court to order you to make monthly payments. This is called an Income Payments Order (IPO).

Your official receiver will set up your IPA or IPO and charge a fee. The fee can be up to £150 and is taken out of your first payment.

How much you pay

The monthly amount you pay depends on how much you can afford after essential expenses like food and bills are paid.

Cancel a bankruptcy

You can apply to cancel (‘annul’) your bankruptcy if:

the bankruptcy order (order) should not have been made

all your debts and bankruptcy fees have been paid or secured (guaranteed) by a third party

you‘ve made an Individual Voluntary Arrangement with your creditors to pay all or part of your debts

If your circumstances change and you can pay off all your debts (all your debts and bankruptcy fees), then you must pay it through your official receiver or a solicitor.

This means you will not have to follow the bankruptcy restrictions.

How to apply

Download and fill in the application form.

Send or take your completed form to your nearest court that deals with bankruptcy.

You must tell the court if you want details of your bankruptcy removed from the Land Charges register.

You’ll be given a date for a court hearing of your application, which you must attend.

You’ll still need to attend your interview with the official receiver if you’ve been asked to.

If the court agrees with your application, they (the court)’ll make an annulment order which cancels your bankruptcy.

Advertise your cancellation order

You can ask the official receiver to advertise your annulment order (your cancellation order) within 28 days of getting it (your cancellation order). You cannot do this if your bankruptcy order has not been advertised yet.

Your annulment order (your cancellation order) will be advertised wherever your bankruptcy order was.

When bankruptcy ends

Your bankruptcy and the restrictions generally end when you’re ‘discharged’, which is usually automatic.

This is usually 12 months after the adjudicator made you bankrupt. It can be longer in some circumstances, for example if you do not co-operate with your trustee.

Check your discharge date online using the Individual Insolvency Register.

If you cancel your bankruptcy, all restrictions will end immediately and your details will be removed from the Individual Insolvency Register.

Proof of discharge

Email the Insolvency Service and ask for a ‘confirmation letter’ to prove your bankruptcy has ended. There’s no fee.

If you’re applying for a mortgage, you’ll need a Certificate of Discharge.

How you get it (a Certificate of Discharge) depends on how you applied for your bankruptcy.

If you applied:

at a court, contact the court and pay the £70 fee (£10 for each copy)

online, email the Insolvency Service - there’s no fee

Bankruptcy registers

The Individual Insolvency Register is updated within 3 months of your discharge.

You must apply to both Land Charges and HM Land Registry to have your bankruptcy entry removed from any properties you still own after paying your debts.

Bankruptcy entries are automatically removed from the Land Charges register (the Individual Insolvency Register) after 5 years if they’re not renewed.

Apply to Land Charges

Send an application to cancel an entry in the Land Register (the Individual Insolvency Register) (K11) to the Land Charges Department.

You need to include:

a copy of your court order permitting the cancellation (or ‘vacation’) of the entry (an entry in the Land Register (the Individual Insolvency Register) (K11))

£1 for each entry you want to cancel

Apply to HM Land Registry

You need to send HM Land Registry either:

an application to change the register for a property, if you’re the sole owner of your property

an application for the cancellation of a Form J restriction, if you own your property with someone else

You must include a copy of your court order.

All forms sent will be destroyed once the registers (both Land Charges and HM Land Registry) are updated. You can send copies if you write “I certify that this is a true copy of the original” together with your signature on the first page.

Your credit record

Credit reference agencies will not be told directly when your bankruptcy ends - they’ll get this information from public records.

Get a copy of your credit reference report - contact a credit reference agency if it needs updating.

Your bankruptcy can stay on your credit reference file for 6 years from the date of your bankruptcy.

Debts that will not be written off

When you’re discharged you’ll be released from most, but not all, of the debts you owed at the date of the bankruptcy (the date of your bankruptcy) (your bankruptcy).

Debts you will not be released from include:

debts arising from fraud

anything you owe under family proceedings - unless the court decides otherwise

damages for personal injuries to anyone - unless the court decides otherwise

debts which were not included in the bankruptcy itself (your bankruptcy), for example a debt to the Student Loans Company


Disagree with a tax decision

Overview

You can contact HM Revenue and Customs (HMRC) if you have a query about a tax decision. If you do not understand the decision you can also get advice from HMRC or professional help.

This guide is also available in Welsh (Cymraeg).

HMRC (HM Revenue and Customs (HMRC)) will send you a decision letter that will tell you if you can appeal against a tax decision.

You can appeal against some decisions about:

your tax bill (for example Self Assessment, Corporation Tax, VAT)

a claim for tax relief

a request for information or to check your business records

a penalty (for example if you paid your tax late or filed your tax return late)

Your appeal can be made by someone who deals with your taxes, for example an accountant.

You’ll usually have to pay your own costs if you appeal a tax decision. You may be able to delay the payment of a penalty or any tax you owe until your appeal’s been resolved.

If HMRC (HM Revenue and Customs (HMRC)) did not act on information

You may be able to ask HMRC (HM Revenue and Customs (HMRC)) to cancel tax you owe if they (HM Revenue and Customs (HMRC)) did not act on information that you, your employer or the Department for Work and Pensions (DWP) gave them.

You can do this (cancel) if you owe:

Income Tax, for example because you were on the wrong tax code

Capital Gains Tax

Class 4 National Insurance contributions

Appeal against a tax decision

HM Revenue and Customs (HMRC) will write to tell you if you can appeal. You can use the appeal form you got with your decision letter, or write to HMRC (HM Revenue and Customs (HMRC)) at the address on the letter. You usually have 30 days to appeal.

If you or your business have been affected by coronavirus (COVID-19), HMRC (HM Revenue and Customs (HMRC)) will give you an extra 3 months to appeal any decision dated February 2020 or later. Send your appeal as soon as you can, and explain the delay is because of coronavirus.

You must include:

your name or business name

your tax reference number (this will be on the decision letter)

what you disagree with and why

what you think the correct figures are and how you’ve calculated them

your signature

You should also tell HMRC (HM Revenue and Customs (HMRC)) if you have any extra information or if you think they (HM Revenue and Customs (HMRC))’ve missed something.

If you do not have a letter you can write to the HMRC (HM Revenue and Customs (HMRC)) office related to your return.

If you want to appeal a decision about ‘indirect tax’ (for example VAT, excise duty, customs duty) you can request a review by HMRC (HM Revenue and Customs (HMRC)) or appeal straight to the tax tribunal.

If customs has seized your things because you have not paid duty or VAT, you can ask for your things back.

What happens next

When you appeal you can accept HMRC’s (HM Revenue and Customs (HMRC)) offer of a review, or request one (if it’s for direct tax). HMRC (HM Revenue and Customs (HMRC)) will tell you what to do next.

A review will be carried out by someone who was not involved in the original decision. This usually takes 45 days, but HMRC (HM Revenue and Customs (HMRC)) will contact you if it will take longer.

If you disagree with HMRC’s (HM Revenue and Customs (HMRC)) review

You can:

ask the tax tribunal to hear your appeal - you must usually do this (A review) within 30 days of the review decision

consider alternative dispute resolution (ADR)

Because of coronavirus, HMRC (HM Revenue and Customs (HMRC)) will not object if you ask the tribunal (the tax tribunal) to hear your appeal after 30 days, if both:

your review decision is dated February 2020 or later

you ask within 3 months of the normal deadline

Appeal against a penalty

You can appeal to HM Revenue and Customs (HMRC) against a penalty, for example for:

an inaccurate return

sending in your tax return late

paying tax late

failing to keep adequate records

A HMRC (HM Revenue and Customs (HMRC)) officer who was not previously involved with your penalty decision will carry out a review if you appeal.

If you want to appeal a penalty about ‘indirect tax’ (for example VAT, excise duty, customs duty) you can either:

request a review from HMRC (HM Revenue and Customs (HMRC))

appeal straight to the tax tribunal

Your penalty may be cancelled or amended if you have a reasonable excuse.

How to appeal

If HMRC (HM Revenue and Customs (HMRC)) sends you a penalty letter by post, use the appeal form that comes with it or follow the instructions on the letter.

For Self Assessment, PAYE, VAT and Corporation Tax, there are extra documents you can use or alternative ways to appeal.

If you’re appealing a Self Assessment penalty

You can get your penalty cancelled if you did not send a tax return because you no longer needed to. Tell HMRC (HM Revenue and Customs (HMRC)) online you do not need to be self assessed or call the helpline.

Otherwise, to appeal you’ll need:

the date the penalty was issued

the date you filed your Self Assessment tax return

details of your reasonable excuse for late filing

If you’re appealing a £100 late filing penalty from tax year 2015 to 2016 onwards, you can appeal online or by post. You’ll need to set up a Government Gateway account if you do not have one to appeal online.

For other penalties, you need to appeal by post. Send a completed form SA370 or a letter explaining your appeal to HMRC Self Assessment.

If you’re appealing a penalty to a partnership for a late tax return, appeal by post using form SA371. Only the nominated partner can appeal.

If you’re an employer appealing a PAYE penalty

You can appeal online if you’re registered for HMRC’s (HM Revenue and Customs (HMRC)) PAYE for employers service. Once you’ve logged in, select ‘Appeal a penalty’. You’ll get an immediate acknowledgment when you submit your appeal.

If you filed a late VAT or Corporation Tax return

You can also use these specific forms for:

VAT if you had a reasonable excuse for filing late

Corporation Tax if you filed late because of computer problems

If you do not have an appeal form

You can send a signed letter to HMRC (HM Revenue and Customs (HMRC)) instead. Your letter must include:

your name

your reference number, for example your Self Assessment Unique Taxpayer Reference (UTR) or VAT registration number

a full explanation of why your return or payment was late, including dates

If you could not file or pay because of computer problems, you should include the date you tried to file or pay online with details of any system error message.

Send your claim to the HMRC (HM Revenue and Customs (HMRC)) office related to your return.

Deadlines

You must usually appeal within 30 days of the date of the penalty notice.

If you miss this deadline (the date of the penalty notice) you must explain the reason for the delay so that HMRC (HM Revenue and Customs (HMRC)) can decide if they (HM Revenue and Customs (HMRC))’ll consider your appeal.

If you or your business have been affected by coronavirus (COVID-19), HMRC (HM Revenue and Customs (HMRC)) will give you an extra 3 months to appeal any penalty dated February 2020 or later. Send your appeal as soon as you can, and explain the delay is because of coronavirus.

You can:

ask the tax tribunal to hear your appeal - you must usually do this within 30 days of the review decision

consider alternative dispute resolution (ADR)

Because of coronavirus (coronavirus (COVID-19)), HMRC (HM Revenue and Customs (HMRC)) will not object if you ask the tribunal (the tax tribunal) to hear your appeal after 30 days, if both:

your review decision (the review decision) is dated February 2020 or later

you ask within 3 months of the normal deadline

Delay payment while appealing

You may be able to delay paying a tax bill or penalty if you disagree with the amount.

Direct tax

If you’ve appealed to HM Revenue and Customs (HMRC) against a direct tax decision (such as Income Tax, Corporation Tax or Capital Gains Tax) write to the HMRC (HM Revenue and Customs (HMRC)) office that sent you the decision (the review decision), telling them:

why you think the amount you’ve been asked to pay is too much

what you think the correct amount is and when you’ll pay it

HMRC (HM Revenue and Customs (HMRC)) will tell you in writing if they (the HMRC (HM Revenue and Customs (HMRC)) office that sent you the decision (the review decision)) agree.

Penalty

If you’ve appealed against a penalty you will not have to pay until your appeal has been settled.

Indirect tax

If you’ve asked HMRC (HM Revenue and Customs (HMRC)) to review an indirect tax decision, for example VAT or Insurance Premium Tax, you will not need to pay until the review has finished.

If you appeal to the tax tribunal you’ll usually have to pay the tax (Indirect tax) before they will hear your appeal. You can ask to delay paying the tax (Indirect tax) if it would cause you extreme financial difficulty (for example, bankruptcy or liquidation).

Once a final decision has been reached, you must pay any money that you owe in full including interest.

Penalty

If you’ve asked for a review, or appealed to the tribunal (the tax tribunal) about a penalty, HMRC (HM Revenue and Customs (HMRC)) will not ask you to pay it until your appeal has been settled.

If you disagree with HMRC’s (HM Revenue and Customs (HMRC)) decision

You can ask for the decision (HMRC’s (HM Revenue and Customs (HMRC)) decision) to be reviewed if you do not agree with the outcome.

Reasonable excuses

You can appeal against some penalties if you have a reasonable excuse, for example for your return or payment being late.

What may count as a reasonable excuse

A reasonable excuse is something that stopped you meeting a tax obligation that you took reasonable care to meet, for example:

your partner or another close relative died shortly before the tax return or payment deadline

you had an unexpected stay in hospital that prevented you from dealing with your tax affairs

you had a serious or life-threatening illness

your computer or software failed just before or while you were preparing your online return

service issues with HM Revenue and Customs (HMRC) online services

a fire, flood or theft prevented you from completing your tax return

postal delays that you could not have predicted

delays related to a disability you have

You must send your return or payment as soon as possible after your reasonable excuse is resolved.

If you’re affected by coronavirus (COVID-19)

HMRC (HM Revenue and Customs (HMRC)) will consider coronavirus (coronavirus (COVID-19)) as a reasonable excuse for missing some tax obligations (such as payments or filing dates).

Explain how you were affected by coronavirus (coronavirus (COVID-19)) in your appeal. You must still make the return or payment as soon as you can.

What will not count as a reasonable excuse

The following will not be accepted as a reasonable excuse:

you relied on someone else to send your return and they did not

your cheque bounced or payment failed because you did not have enough money

you found the HMRC (HM Revenue and Customs (HMRC)) online system too difficult to use

you did not get a reminder from HMRC (HM Revenue and Customs (HMRC))

you made a mistake on your tax return


Tell HMRC about a change to your personal details

Change of name or address

How you contact HM Revenue and Customs (HMRC) to update your name or address depends on your situation.

You’ll also need to change your business records if you run a business.

This guide is also available in Welsh (Cymraeg).

You need to wait until you’ve moved or changed your name before telling HMRC (HM Revenue and Customs (HMRC)).

If you’ve changed your address

Tell HMRC (HM Revenue and Customs (HMRC)) you’ve changed your address. If you submit a Self Assessment tax return as well your details will be updated for both.

There are different ways to tell HMRC (HM Revenue and Customs (HMRC)) if you:

only pay tax through Self Assessment

are a tax agent, for example an accountant

If you’ve changed your name

Tell HMRC (HM Revenue and Customs (HMRC)) your name has changed. If you submit a Self Assessment tax return as well your details will be updated for both.

You’ll need a Government Gateway user ID and password. If you do not have a user ID you can create one when you update your name.

only pay tax through Self Assessment

Your name will be updated automatically if you change gender.

What happens next

HMRC (HM Revenue and Customs (HMRC)) will update your personal records for:

Income Tax and National Insurance

tax credits and benefits, including Child Benefit

services, including the Pension Service

You’ll get an email to either:

confirm your change of details

ask for more information, for example legal documents for your name change

Income changes

You must tell HM Revenue and Customs (HMRC) about changes to your taxable income.

To do this (tell) you can either:

check your Income Tax and go to ‘Tell us about a change’

call HMRC (HM Revenue and Customs (HMRC))

If you do not, you could pay too much tax or get a tax bill at the end of the year.

What you must tell HMRC (HM Revenue and Customs (HMRC))

Your employer or pension provider tells HMRC (HM Revenue and Customs (HMRC)) when:

you start or finish your job

there’s a change in the money you earn from your job or get from your pension

But you must tell HMRC (HM Revenue and Customs (HMRC)) about any other changes, for example when you start or stop getting:

income from a new source, such as money from self-employment or rent from property

taxable benefits, such as State Pension, Jobseeker’s Allowance and Carer’s Allowance

benefits from your job, such as a company car

income above your Personal Allowance

money over £85,000 from self-employment (you must register for VAT over this amount)

lump sums from selling things you pay Capital Gains Tax on, such as shares or property that’s not your main home

income from property, money or shares you inherit, such as dividends from shares or rent from property

If you get tax credits

Tell HMRC (HM Revenue and Customs (HMRC)) separately about changes that affect your tax credits.

If your spouse or civil partner dies

Tell HMRC (HM Revenue and Customs (HMRC)) about changes to your income after the death of your husband, wife or civil partner.

If you make Self Assessment ‘payments on account’

Tell HMRC (HM Revenue and Customs (HMRC)) if you expect a big decrease in income and you pay your Self Assessment tax bill in advance (‘payments on account’). HMRC (HM Revenue and Customs (HMRC)) may decide to reduce your payments.

After you tell HMRC (HM Revenue and Customs (HMRC))

HMRC (HM Revenue and Customs (HMRC)) may:

change your tax code and send you a PAYE Coding notice

tell you to send a Self Assessment tax return so they (HM Revenue and Customs (HMRC)) can bill you for tax you owe

send you a refund if you paid too much tax

Relationship or family changes

Tell HM Revenue and Customs (HMRC) if:

you get married or form a civil partnership

you divorce, separate or stop living with your husband, wife or partner

You can tell HMRC (HM Revenue and Customs (HMRC)) online if you’re paid a salary or pension through PAYE. If you submit a Self Assessment tax return as well, your details will be updated for both.

You’ll need:

a Government Gateway user ID and password - if you do not have a Government Gateway user ID, you can create one when you tell HMRC (HM Revenue and Customs (HMRC)) online

a National Insurance number (a temporary reference number will not work).

Tell HMRC (HM Revenue and Customs (HMRC)) straight away – if you do not, you could pay too much tax, or get a tax bill at the end of the year.

If you get tax credits or Child Benefit

Tell HMRC (HM Revenue and Customs (HMRC)) separately about changes to your relationship or family if you get:

tax credits

Child Benefit

If your spouse or civil partner dies

Contact HMRC (HM Revenue and Customs (HMRC)) to report:

changes to your income after their (your husband, wife or civil partner) death (the death of your husband, wife or civil partner)

Gender change

HM Revenue and Customs (HMRC) is usually told automatically when you change gender legally by applying for a Gender Recognition Certificate.

Tell your employer at the same time - they must update your payroll records and National Insurance contributions.

HMRC (HM Revenue and Customs (HMRC)) will:

update its (HM Revenue and Customs (HMRC)) records with your gender and any name change

tell the Department for Work and Pensions (DWP)

restrict your records so only specialist staff at HMRC (HM Revenue and Customs (HMRC)) and DWP (the Department for Work and Pensions (DWP)) can access them

hand your tax affairs to HMRC’s (HM Revenue and Customs (HMRC)) Public Department 1

Once you get a letter confirming your records have moved, you can contact Public Department 1 (HMRC’s (HM Revenue and Customs (HMRC)) Public Department 1) with questions about your tax or National Insurance.

Tell HMRC (HM Revenue and Customs (HMRC)) yourself

You can write to Special Section D to tell HMRC (HM Revenue and Customs (HMRC)):

about your legal gender change

about your name change only if you did not change gender legally

if you do not want them (HM Revenue and Customs (HMRC)) to restrict your records

Include your National Insurance number, and your original Gender Recognition Certificate if you’ve changed gender legally.