Help if you're a student with a learning difficulty, health problem or disability

Disabled Students' Allowance

Disabled Students’ Allowance (DSA) is support to cover the study-related costs you have because of a mental health problem, long term illness or any other disability.

This (Disabled Students’ Allowance (DSA)) can be on its (Disabled Students’ Allowance (DSA)) own or in addition to any student finance you get.

The type of support and how much you get depends on your individual needs - not your household income.

You do not need to pay back DSA (Disabled Students’ Allowance (DSA)).

What you’ll get

2021 to 2022 academic year

Undergraduate and postgraduate students can get up to £25,000 a year for support.

2020 to 2021 academic year

| Specialist equipment allowance | Non-medical helper allowance | General allowance

Full-time undergraduate students | Up to £5,849 for the whole course | Up to £23,258 a year | Up to £1,954 a year

Part-time undergraduate students | Up to £5,849 for the whole course | Up to £17,443 a year | Up to £1,465 a year

Postgraduates can get support of up to £20,580 a year.

These figures are the maximum amounts - most students get less.

What DSA (Disabled Students’ Allowance (DSA)) can pay for

You can get help with the costs of:

specialist equipment, for example a computer if you need one because of your disability

non-medical helpers, for example a British Sign Language (BSL) interpreter or specialist note taker

extra travel to attend your course or placement because of your disability

other disability-related study support, for example having to print additional copies of documents for proof-reading

DSA (Disabled Students’ Allowance (DSA)) does not cover disability-related costs you’d have if you were not attending a course, or costs that any student might have.

Buying a new computer

You may get a new computer if you’re assessed as needing one because:

you do not already have one

your current one does not meet your study needs

When buying a new computer, you’ll need to pay the first £200.

The DSA team will send you more information about this after your needs assessment.

Your ‘needs assessment’ (your needs assessment)

Once your eligibility for DSA (Disabled Students’ Allowance (DSA)) is confirmed, Student Finance England may ask you to contact an assessment centre to work out what help you need.

This (your needs assessment) is known as a needs assessment. Do not book this (your needs assessment) until Student Finance England asks you to.

The assessment (your needs assessment) is paid for through any DSA (Disabled Students’ Allowance (DSA)) entitlement you may have.

After the assessment (your needs assessment), you’ll get a report listing equipment and other support you can get for your course.

Do not buy any equipment until you’ve been assessed - you will not be reimbursed for it.

How DSA (Disabled Students’ Allowance (DSA)) is paid

Money is paid either into your bank account or directly to the organisation providing the service or equipment.

You’ll find out how your support will be paid to you after your needs assessment.

Eligibility

You can apply for Disabled Students’ Allowance (DSA) if you live in England and have a disability that affects your ability to study, such as a:

specific learning difficulty, for example dyslexia or ADHD

mental health condition, for example anxiety or depression

physical disability, for example if you have to use crutches, a wheelchair or a special keyboard

sensory disability, for example if you’re visually impaired, deaf or have a hearing impairment

long-term health condition, for example cancer, chronic heart disease or HIV

You must also:

be an undergraduate or postgraduate student (including Open University or distance learning)

qualify for student finance from Student Finance England

be studying on a course that lasts at least a year

Who is not eligible

You cannot get DSA (Disabled Students’ Allowance (DSA)) from Student Finance England if you’re:

an EU student who is eligible for fee support only

eligible for NHS Disabled Students’ Allowances (this is a separate scheme)

getting equivalent support from another funding source, like from your university or a social work bursary

Proving you’re eligible

You will not automatically get DSA (Disabled Students’ Allowance (DSA)) - you need proof of your eligibility.

Condition | Proof

Disabilities or long-term health condition | A copy of a report or letter from your doctor or consultant - you can also fill in the disability evidence form (PDF, 65KB)

Mental health condition | A copy of a report or letter from your doctor or consultant - you can also fill in the disability evidence form (PDF, 65KB)

Specific learning difficulty such as dyslexia | A copy of a ‘diagnostic assessment’ from a practitioner psychologist or suitably qualified specialist teacher

You could get extra help to pay for a new diagnostic assessment.

Where to send letters or reports from a doctor

You can send proof of a health condition or learning disability to Student Finance England through your online account - if you have one. You can also send your proof by email or post.

Your course

Your course must be in the UK and one of the following:

a first degree, for example BA, BSc or BEd

a Foundation Degree

a Certificate of Higher Education

a Diploma of Higher Education (DipHE)

a Higher National Certificate (HNC)

a Higher National Diploma (HND)

a Postgraduate Certificate of Education (PGCE)

a postgraduate course

Initial Teacher Training

Check with your university or college that your course is recognised.

Part-time course intensity

2020 to 2021 academic year

For part-time students, your course intensity can affect how much DSA you get.

‘Course intensity’ means how long your course takes to complete each year compared to an equivalent full-time course. You can check course intensity with your university or college.

The rules are different depending on your course.

Part-time undergraduate courses

Your course cannot be more than 4 times longer than the equivalent full-time course. Your course must last at least a year.

Part-time postgraduate master’s courses

If you’re applying for a Postgraduate Loan for a part-time master’s degree, the course must not last more than twice as long as the full-time equivalent.

How to apply

How you apply for Disabled Students’ Allowance (DSA) (DSA) depends on whether you’re studying full-time or part-time.

Full-time students

If you’ve already applied for student finance

Sign in to your student finance account to start your DSA application.

The application for DSA should be on your ‘to-do list’ if you chose DSA in your application for other support. If it is not, select ‘change your circumstances’ to apply.

If you do not have an online account because you applied for student finance by post, fill in a student finance form (form DSA1).

If you have not applied for student finance

You can apply for DSA when you apply for student finance online.

If you do not need student finance, you can fill in a student finance form (form DSA1) to apply just for DSA.

You cannot apply for student finance online once you’ve applied for DSA.

Part-time students

Fill in a student finance form (form DSA1) to apply for DSA.

If you’re already getting DSA

Fill in a student finance form (form DSA1) to claim back your expenses.

How long it takes

You’ll get confirmation of whether your application is successful within 6 weeks.

It can take up to 14 weeks to get your DSA support in place as this is done separately.

Further information

Contact the disability adviser at your university or college if you need advice about financial help.

If your circumstances change

Contact Student Finance England if your circumstances change as this may affect what you’re entitled to. For example, if your condition gets worse you may be able to get extra help.

Appeals

You can ask for an explanation or to have your case reviewed if your application is turned down. Contact Student Finance England for more details.


Support for Mortgage Interest (SMI)

Overview

If you’re a homeowner, you might be able to get help towards interest payments on:

your mortgage

loans you’ve taken out for certain repairs and improvements to your home

This help is called Support for Mortgage Interest (SMI).

This guide is also available in Welsh (Cymraeg).

It (This guide)’s paid as a loan, which you’ll need to repay with interest when you sell or transfer ownership of your home (unless you’re moving the loan (your home) to another property).

You usually need to be getting, or treated as getting, a qualifying benefit to get SMI.

There’s no guarantee that you’ll get SMI for a mortgage or loan you take out.

What you cannot use SMI for

SMI cannot help you pay:

the amount you borrowed - only the interest on your mortgage

anything towards insurance policies you have

missed mortgage payments (arrears)

What you'll get

If you qualify for Support for Mortgage Interest (SMI), you’ll usually get help paying the interest on up to £200,000 of your loan or mortgage.

However, you can only get up to £100,000 if either:

you’re getting Pension Credit

you started claiming another qualifying benefit before January 2009 and you were below State Pension age at that time

If you’re already getting SMI and move to Pension Credit within 12 weeks of stopping your other benefits, you’ll still get help with interest on up to £200,000.

The interest rate used to calculate the amount of SMI you’ll get is currently 2.09%.

What you’ll pay back

SMI is paid as a loan. You’ll need to repay the money you get with interest when you sell or transfer ownership of your home (unless you’re moving the loan to another property).

The interest added to the loan (a loan) can go up or down, but the rate will not change more than twice a year. The current rate is 0.3%.

If you want to pay the loan (a loan) back more quickly, you can also make voluntary repayments. The minimum voluntary repayment is £100 or the outstanding balance if it’s less than £100.

How SMI is paid

SMI is normally paid direct to your lender.

Payments can start either:

from the date you start getting Pension Credit

after you’ve received Universal Credit for 9 months in a row, as long as you’re not getting certain income

after you’ve claimed any other qualifying benefit for 39 weeks in a row

Eligibility

To be eligible for a Support for Mortgage Interest (SMI) loan, you usually need to be getting one of the following qualifying benefits:

Income Support

income-based Jobseeker’s Allowance (JSA)

income-related Employment and Support Allowance (ESA)

Universal Credit

Pension Credit

Contact the relevant office to check if you’re eligible for SMI.

You can start getting the loan:

after you’ve claimed Income Support, income-based JSA or income-based ESA for 39 weeks in a row

If you receive Universal Credit

You cannot get SMI if you get any of the following income:

earnings from your job if you’re employed or self-employed

a tax refund

Statutory Sick Pay

Statutory Maternity Pay

Statutory Paternity Pay

Statutory Adoption Pay

Statutory Shared Parental Pay

To start getting SMI (or get it again if your SMI stopped), you’ll need to stop getting this income and then get Universal Credit for 9 months in a row.

If your income is too high to get a qualifying benefit

You might still be able to get SMI if you apply for one of the qualifying benefits but cannot get it because your income is too high. You’ll then be treated as getting the benefit you applied for.

You will not be treated as getting Universal Credit if you cannot get it because your income is too high.

How to apply

When you apply for a qualifying benefit, you’ll be asked extra questions about your housing costs to find out if you’re eligible for Support for Mortgage Interest (SMI) (SMI). You might also be sent a form asking for more detailed information.

If you qualify for SMI, you’ll be offered a loan.

If you turn down the offer (a loan) at first, you can still accept it (a loan) at any time as long as you’re eligible for SMI. The payments to your lender will be backdated to when you were first entitled to the loan. Contact the office that pays your benefit.

If you already get a qualifying benefit

Contact the office that pays your benefit to find out if you could get an SMI loan.

The payments to your lender will be backdated to when you were first entitled to the loan (a loan).

If you get or have applied for Income Support, income-based JSA or income-related ESA, contact Jobcentre Plus.

If you get or have applied for Pension Credit, contact the Pension Service.

If you get or have applied for Universal Credit, contact the Universal Credit helpline.

Repaying your loan

You’ll need to repay your SMI loan (your loan) with interest if you sell or transfer ownership of your home.

The interest you pay can go up or down, but the rate will not change more than twice a year. The current rate is 0.3%. You’ll be told if this is going to change.

Selling your home

You will not be asked to sell your home in order to repay your SMI loan.

If you sell your home, you’ll repay the SMI loan (your SMI loan) from what’s left after you pay:

your mortgage

any home improvement loans

any other loans secured against your home

If you do not have enough left to pay off all of the SMI loan (your SMI loan), you will have to pay back what you can. The rest of the loan (your SMI loan) will be written off.

If you’re buying a new home

You may be able to transfer the loan (your SMI loan) to your new home (a new home). Contact DWP Loan Management as soon as you know you intend to move, and before you complete your sale.

You’ll need to give DWP Loan Management your solicitor’s contact details. They (DWP Loan Management) will work with your solicitor to arrange for the loan (your SMI loan) to be moved to your new home (a new home).

The office paying your qualifying benefit will also check you’re still eligible.

Voluntary repayments

If you want to pay the loan back more quickly, you can also make voluntary repayments. The minimum voluntary repayment is £100 or the outstanding balance if it’s less than £100.

How to repay

Contact DWP Loan Repayment to ask for a ‘settlement letter’ - this will tell you how much you need to pay.

You can pay by telephone or online banking using the bank account details in your settlement letter.

Get other financial help with your housing costs

You can still get financial help with your housing costs if your Income Support, income-based Jobseeker’s Allowance or income-related Employment and Support Allowance is going to stop because you are about to:

return to work full-time

work more hours

earn more money

Help and support

You can get free information about housing support from:

Citizens Advice

Money Advice Service

Shelter


Bereavement Support Payment

Eligibility

You may be able to get Bereavement Support Payment (BSP) if your husband, wife or civil partner died in the last 21 months.

You must claim within 3 months of your partner’s death to get the full amount. You can claim up to 21 months after their death but you’ll get fewer monthly payments.

Bereavement Support Payment (Bereavement Support Payment (BSP)) has replaced Bereavement Allowance (previously Widow’s Pension), Bereavement Payment, and Widowed Parent’s Allowance.

You could be eligible if your partner either:

paid National Insurance contributions for at least 25 weeks in one tax year since 6 April 1975

died because of an accident at work or a disease caused by work

When they (your partner) died you must have been:

under State Pension age

living in the UK or a country that pays bereavement benefits

You cannot claim BSP (Bereavement Support Payment (BSP)) if you’re in prison.

If your partner died more than 21 months ago

You may still be able to claim BSP (Bereavement Support Payment (BSP)) if your husband, wife or civil partner’s cause of death was confirmed more than 21 months after the death (their death). Call the Bereavement Service helpline.

If your husband, wife or civil partner died before 6 April 2017, you may be able to get Widowed Parent’s Allowance instead.

What you'll get

You’ll get a first payment and then up to 18 monthly payments. There are 2 rates.

| First payment | Monthly payment

Higher rate | £3,500 | £350

Lower rate | £2,500 | £100

If you get Child Benefit (or if you do not get it but are entitled to it), you’ll get the higher rate (Higher rate).

If you do not get Child Benefit, you’ll get the lower rate unless you were pregnant when your husband, wife or civil partner died.

You must claim within 3 months of your partner’s death to get the full amount. If you claim later, you’ll get fewer monthly payments.

Your payments will be paid into your bank or building society account.

If you get benefits

Bereavement Support Payment will not affect your benefits for a year after your first payment. After a year, money you have left from your first payment could affect the amount you get if you renew or make a claim for another benefit.

You must tell your benefits office (for example, your local Jobcentre Plus) when you start getting Bereavement Support Payment.

How to claim

How you apply depends on where you are.

If you’re in England, Scotland or Wales

The quickest way to apply is by phone. You can also apply using a paper form.

If you’ve arranged to pay your Self Assessment tax and National Insurance bill in instalments because of coronavirus (COVID-19), your application might be rejected. Contact HMRC before applying for Bereavement Support.

Apply by phone

Apply using a paper form

To get a form, you can either:

download a Bereavement Support Payment form (BSP1)

contact your nearest Jobcentre Plus to get one through the post

Fill in the claim form and send it to:

If you’re in Northern Ireland

There’s a different process in Northern Ireland.

If you’re abroad

Call the International Pension Centre to apply.


War Widow(er) Pension

Overview

You may be entitled to War Widow’s or Widower’s Pension if your wife, husband or civil partner died as a result of their service in Her Majesty’s (HM) Armed Forces or during a time of war.

They (your wife, husband or civil partner) must have served before 6 April 2005, but you may be eligible if they (your wife, husband or civil partner) died of an illness or injury later.

Eligibility

One of the following must apply. Your husband, wife or civil partner:

died as result of their (Your husband, wife or civil partner) service in HM Armed Forces (Her Majesty’s (HM) Armed Forces) before 6 April 2005

was a civil defence volunteer or a civilian and their (Your husband, wife or civil partner) death was a result of the 1939 to 1945 war

was a merchant seaman, a member of the naval auxiliary services, or a coastguard and their (Your husband, wife or civil partner) death was a result of an injury or disease they (Your husband, wife or civil partner) got during a war or because they (Your husband, wife or civil partner) were a prisoner of war

died as a result of their (Your husband, wife or civil partner) service as a member of the Polish Forces under British command during the 1939 to 1945 war, or in the Polish Resettlement Forces

was getting a War Pensions Constant Attendance Allowance at the time of their (Your husband, wife or civil partner) death, or would have been had they (Your husband, wife or civil partner) not been in hospital

was getting a War Disablement Pension at the 80% rate or higher and was getting Unemployability Supplement

You may be entitled to a pension if you lived with a partner as husband and wife or as civil partners.

Illness, injury and death on or after 6 April 2005

If your partner was injured, developed an illness or died as a result of service on or after 6 April 2005, you can claim through the Armed Forces Compensation Scheme.

What you'll get

War Widow’s or Widower’s Pension is paid at different rates depending on your age and circumstances.

You do not pay tax on it (War Widow’s or Widower’s Pension).

All benefits, pensions and allowances are paid into an account, for example your bank account.

How to claim

To claim War Widow’s or Widower’s Pension you can either:

download a claim form

phone the Veterans UK helpline and ask for a claim form

Send the completed form to:

How to appeal

If you disagree with a decision about your claim you can appeal to an independent Pensions Appeal Tribunal.

Before you appeal you should:

ask Veterans UK for more information about how the decision (a decision about your claim) was reached

ask for the decision (a decision about your claim) to be reconsidered if there are some facts Veterans UK may not have known when they (Veterans UK) made their (Veterans UK) decision (a decision about your claim)

If you’re still unhappy with the outcome contact Veterans UK to let them (Veterans UK) know that you want to appeal.

Further information

Changes in your circumstances

You’ll continue to get your pension if you marry, form a civil partnership or start living with a partner on or after 1 April 2015.

If this happened before 1 April 2015, you’ll still get a pension if both:

your late spouse or civil partner left service before 31 March 1973

your new relationship started on or after 6 April 2005

Otherwise, your pension would have been stopped.

If your pension stopped

You can claim your pension again if:

you become widowed again

you divorce or separate

your civil partner dies

your civil partnership ends

you stop living with the person as their partner

Make sure you tell Veterans UK of any changes in your circumstances so you get the right amount of pension.

Funeral expenses

Veterans UK may be able to pay a grant of up to £2,200 towards a veteran’s funeral if any of the following apply:

death was due to service before 6 April 2005

War Pensions Constant Attendance Allowance was being paid or would have been paid if the war pensioner had not been in hospital when they died

Unemployability Supplement was being paid at the time of death and the War Disablement Pension was assessed at 80% or more

The payment can be made to the veteran’s (a veteran’s) widow or widower, next of kin or person paying for the funeral (a veteran’s funeral).

You must make a claim within 3 months of the funeral (a veteran’s funeral).

How to apply

Download the claim form. Send the completed form to:


Change your name by deed poll

Overview

You do not have to follow a legal process to start using a new name. But you might need a ‘deed poll’ to apply for or to change official documents like your passport or driving licence.

There are different rules for changing your name in Scotland.

Get a deed poll

A deed poll is a legal document that proves a change of name. You can change any part of your name, add or remove names and hyphens, or change spelling.

There are 2 ways to get a deed poll. You can either:

make an ‘unenrolled’ deed poll yourself

apply for an ‘enrolled’ deed poll

Ask the organisation you’re dealing with (for example your bank) which type of deed poll they’ll accept as proof of your new name.

If you’re a permanent resident overseas, you cannot change your name by deed poll.

Make an ‘unenrolled’ deed poll

You can change your name yourself if you’re 16 or over.

Apply for an ‘enrolled’ deed poll

‘Enrolling’ a deed poll means that you’re putting your new name on public record.

You must apply to the Royal Courts of Justice to get an ‘enrolled’ deed poll using the deed poll process. It costs £42.44.

You can only enrol your own name change if you’re 18 or over. The process is different to change the name of a child under 18.

Marriage and civil partnership

You do not need a deed poll to take your spouse’s or civil partner’s surname. Send a copy of your marriage or civil partnership certificate to record-holders, such as benefits offices. Your documents will be updated for free.

If you divorce or end your civil partnership

You may be able to go back to your original name by showing record-holders either your:

marriage certificate and decree absolute

civil partnership certificate and final order

Some organisations will not change your name back without a deed poll.

Make your own deed poll

You need to be 16 or over to make your own deed poll.

Some organisations may not accept a deed poll you’ve made yourself as proof of your new name. Ask the organisation you’re dealing with (for example your bank) if they need an ‘enrolled’ deed poll instead.

How to make your own deed poll

Use the following wording:

“I [old name] of [your address] have given up my name [old name] and have adopted for all purposes the name [new name].

“Signed as a deed on [date] as [old name] and [new name] in the presence of [witness 1 name] of [witness 1 address], and [witness 2 name] of [witness 2 address].

“[your new signature], [your old signature]

“[witness 1 signature], [witness 2 signature]”

A specialist agency or a solicitor can make the deed poll (your own deed poll) for you instead - they may charge a fee.

After you’ve made it (your own deed poll), you can use your deed poll (your own deed poll) as proof of your new name.

Enrol a deed poll with the courts

You can put your new name on public record by ‘enrolling’ it at the Royal Courts of Justice if you’re 18 or over. It (Enrol) costs £42.44 and cheques should be made payable to HMCTS.

If you’re under 18, follow the process for changing a child’s name to enrol.

Download the guidance and forms for changing an adult’s name - this includes the notification form for The Gazette.

Send your forms and documents to the Queen’s Bench Division.

Because of coronavirus (COVID-19), applications are taking longer than usual to process.

Change a child’s name

To change the name of a child under 18 you can either:

make an unenrolled deed poll by using a specialist deed poll agency or a solicitor

apply for an enrolled deed poll from the Royal Courts of Justice

If you choose an enrolled deed poll, this means your child’s new name will usually appear on public record in The Gazette.

Some organisations will only accept an enrolled deed poll as proof of a name change. For example, to change your child’s name on their passport you will need an enrolled deed poll.

If you’re 16 or 17 you can choose to make your own unenrolled deed poll.

Apply for an enrolled deed poll

You’ll need either:

the agreement of everyone with parental responsibility

a court order

You must try to reach agreement before you seek a court order.

If everyone with parental responsibility agrees

Download and complete the forms for changing a child’s name - this includes the notification form for The Gazette.

It costs £42.44 to apply.

If you’re worried about your child’s name change being published in The Gazette, contact the Queen’s Bench Division. For example, they (the Queen’s Bench Division) may agree to only publish your child’s first name.

If you need a court order

Read the guidance on making an application to the court.

Fill in form C100 for a ‘specific issue order’.

Send your form to your nearest court that deals with child cases.

It costs £215 to apply for a court order. You may be able to get help with court fees if you’re on benefits or a low income.


Marriages and civil partnerships in England and Wales

Check if you can get married or form a civil partnership

You can get married or form a civil partnership in England or Wales if you’re:

16 or over

not already married or in a civil partnership

not closely related

Same sex couples can convert a civil partnership into a marriage in England or Wales.

There are different rules if you want to get married or form a civil partnership:

in Scotland

in Northern Ireland

abroad

If you’re under 18

You need permission from your parents or guardians to get married or form a civil partnership in England or Wales.

If you or your partner are from outside the UK

If you’re an EU citizen and you were living in the UK by 31 December 2020, you can apply to the EU Settlement Scheme to continue living here after 30 June 2021. The deadline for applying is 30 June 2021.

You must apply for a visa to get married or form a civil partnership in the UK if you:

are not a British or Irish citizen

do not have indefinite leave to remain in the UK

If you’re from the EU, European Economic Area (EEA) or Switzerland, you will not need a visa if you’re coming to the UK on or before 30 June 2021. From 1 July 2021, you will need a visa, unless you:

have settled or pre-settled status under the EU Settlement Scheme

applied to the EU Settlement Scheme before 30 June 2021, and are waiting for a decision

The visa or permit you need depends on where your partner is from and whether you want to live in the UK after your ceremony.

You can apply for:

a marriage visitor visa - if you’re not going to live in the UK and will stay less than 6 months

a family visa - to live permanently in the UK if your partner is a British citizen, settled in the UK, has refugee status or humanitarian protection in the UK

a family permit - to join your family member from the EU, EEA (European Economic Area (EEA) or Switzerland in the UK

If you do not have a marriage visitor visa or family visa

You can still give notice of your intention to get married or form a civil partnership but the immigration authorities at the Home Office will be told.

The Home Office might:

ask questions about you and your relationship - if this happens you may need to wait up to 70 days before getting married or forming a civil partnership

decide not to approve your notice - if this (ask) happens you cannot get married or form a civil partnership in the UK

Plan your ceremony

You must decide where to have your marriage or civil partnership ceremony before ‘giving notice’.

To give notice, you’ll sign a legal statement at your local register office saying you intend to get married or form a civil partnership. This must include details of the final venue for your ceremony (your marriage or civil partnership ceremony).

You must hold your ceremony (your marriage or civil partnership ceremony) within 12 months of ‘giving notice’.

Coronavirus (COVID-19) and planning a ceremony

Social distancing and public health restrictions are in place for ceremonies because of coronavirus (Coronavirus (COVID-19)). Contact your local register office or venue for the ceremony (your marriage or civil partnership ceremony) to find out how these will affect you.

Choose the type of ceremony

You can choose to have either a religious ceremony or a civil ceremony if you’re getting married.

If you’re forming a civil partnership you cannot have a religious ceremony.

Religious ceremonies

A religious wedding can take place at any registered religious building.

Same-sex couples can get married in a religious building if it has been registered for the marriage of same-sex couples. You cannot get married in an Anglican church as a same-sex couple.

An authorised person, such as a religious minister, must attend the ceremony (your marriage or civil partnership ceremony) and sign the ‘marriage schedule’ or ‘marriage document’.

Check with the venue if there is an authorised person. If not, you’ll need to book a registrar. This costs £86.

Civil ceremonies

You can have a civil ceremony at:

a register office

any venue approved by the local council, for example a stately home or hotel

You must have at least 2 witnesses at the ceremony (a civil ceremony).

A registrar must carry out, or be present at, your ceremony (a civil ceremony). You can book a registrar yourself or the venue may do this for you.

The cost of a registrar is:

£46 at a register office

£86 at a registered religious building

Costs may be different at other approved premises.

What can happen at the ceremony

You must exchange vows if you’re getting married. Discuss any other wording you want with the person carrying out the ceremony.

You do not need to exchange vows for a civil partnership, but you can if you’d like to.

Civil ceremonies can include readings, songs or music, but must not include anything that’s religious (for example hymns or readings from the Bible or the Torah). You can get a religious blessing of your marriage after a civil ceremony.

If you’re getting married, you and your partner sign the marriage schedule or marriage document at the ceremony. You can each include up to 4 parents on the form (for example mothers, fathers or step-parents).

After a marriage ceremony

Your signed marriage schedule or document (the marriage schedule or marriage document) is sent to your local register office where it (the marriage schedule or marriage document)’s added to the marriage register. After that, you can get your marriage certificate.

Contact your local register office to find out how to get your marriage certificate and how long it will take.

Give notice

You must sign a legal statement at your local register office to say you intend to get married or form a civil partnership. This is known as ‘giving notice’.

You must give notice at least 29 days before your ceremony.

For example, if you give notice on 1 May, the earliest date you can get married or form a civil partnership is 30 May.

You must hold your ceremony within 12 months of ‘giving notice’.

The process of giving notice might be different for Anglican weddings - check with the wedding venue.

Where to give notice

You usually need to make an appointment to give notice at your local register office. You must have lived in that registration district for the past 7 days.

You and your partner will need to give notice separately if you live in different registration districts. You do not have to do this on the same day.

If one of you is from outside the UK and you’re giving notice by 30 June 2021

You and your partner need to give notice together at a designated register office unless you both (You and your partner) have one of the following:

British or Irish citizenship

EU, European Economic Area (EEA) or Swiss citizenship

You can give your notice at a designated register office in any district.

If one of you (You and your partner) is from outside the UK and you’re giving notice from 1 July 2021

You and your (You and your partner) partner must give notice together, unless you both (You and your partner) have one of the following:

British or Irish citizenship

an application to the EU Settlement Scheme that you made before 30 June 2021, which you’re waiting for a decision on

You must give your notice together at a register office in the district where at least one of you lives.

If your partner had already given notice separately before 1 July 2021, they will need to give notice again with you.

Documents you'll need to give notice

You must bring originals of the following documents to your appointment:

details of the final venue for your ceremony

a valid passport or UK birth certificate (if you were born before 1 January 1983)

proof of your home address

proof of any name changes (for example, a copy of a deed poll)

Until 30 June 2021, you can use a national identity card from the EU, European Economic Area (EEA) or Switzerland instead of a valid passport.

To prove your address, bring one of the following:

valid UK or Irish driving licence

gas, water or electricity bill from the last 3 months

bank or building society statement from the last month

Council Tax bill from the last 12 months

mortgage statement from the last 12 months

current tenancy agreement

letter from your landlord (dated within the last 7 days) confirming you live there and including your landlord’s name, address and their signature

Until 30 June 2021 (1 July 2021), you can also use a driving licence from the EU, EEA or Switzerland as proof of UK address.

If your normal address is outside the UK, you’ll need to give details of a UK contact address. For example, this could be your partner, friend or family member’s address.

If you’ve been married or in a civil partnership before

You’ll also need to bring one of the following documents:

a decree absolute or final order

your former partner’s death certificate

You need to bring proof of your divorce, annulment or dissolution if it was granted outside of the UK, Channel Islands or Isle of Man. You’ll have to pay a fee of £50 for the local register office to check your documents or £75 if the General Register Office needs to check them.

If you or your partner are from outside the UK

You’ll also need to bring:

• a passport sized photo for each of you (even if only one of you from outside the UK)
• proof of your current immigration status (for example, your visa)
• a translation of any documents that are not in English

If you’re from the EU, EEA or Switzerland

You will only need to bring the passport photos, proof of your immigration status and translated documents if you’re giving notice on or after 1 July 2021.

If you’re giving notice from 1 July 2021, you’ll also need to bring confirmation of either:

your settled or pre-settled status - you’ll need to bring a ‘share code’ which you can get from the ‘view and prove your immigration status’ service, which will be valid for 30 days

an application to the EU settlement scheme you made on or before 30 June 2021, which you’re waiting for a decision on - you’ll need to bring your certificate of application


Get a declaration of presumed death

Overview

You can make a claim for a ‘declaration of presumed death’ from the High Court if someone you know in England and Wales has been missing for:

7 years or more

less than 7 years and you think they (someone you know in England and Wales)’ve died, for example they (someone you know in England and Wales) went missing during a natural disaster

A missing person is not automatically presumed dead.

You must make a claim for a declaration of presumed death if you want to do certain things, for example deal with their (someone you know in England and Wales) estate.

Who can make a claim

You can make a claim if you’re the missing person’s (someone you know in England and Wales):

spouse or civil partner

parent

child

sibling

If none of these apply, you’ll need to prove to the court that you have enough of a connection to the missing person (someone you know in England and Wales) (‘sufficient interest’), for example you’re a distant relative and you have a birth certificate to prove it.

What else must be true to make a claim

To make a claim one or more of the following must also apply:

you’re the missing person’s (someone you know in England and Wales) spouse or civil partner and you treat England or Wales (England and Wales) as your permanent home (‘domicile’) on the date you make the claim (a claim)

you’re the missing person’s (someone you know in England and Wales) spouse or civil partner and you’ve been living in England or Wales (England and Wales) for the whole year before the date you make the claim

the missing person (someone you know in England and Wales) treated England or Wales (England and Wales) as their (someone you know in England and Wales) permanent home (‘domicile’) on the date they (someone you know in England and Wales) were last known to be alive

the missing person (someone you know in England and Wales) was living in England or Wales (England and Wales) for the whole year before the date they (someone you know in England and Wales) were last known to be alive

The rules are different in Scotland and Northern Ireland.

Fees

It costs £528 to get a declaration of presumed death. You may be able to get help paying court fees.

Make a claim for a declaration of presumed death

You can make a claim yourself or use a legal representative.

Make your claim.

Advertise your claim in a newspaper.

Attend a hearing.

Make your claim

Download and fill in a claim form (N208) with details about:

yourself - known as the ‘claimant’

the missing person - known as the ‘defendant’

your claim

Include relevant information about your claim in the section ‘details of your claim’.

Send the following to a court that can hear High Court cases.

form N208 - 1 copy for each person named in the form (your claim) plus a copy for the court

any supporting evidence, for example statements from witnesses, police reports

the claim fee of £528 - make your cheque payable to ‘HM Courts and Tribunals Service’

The court will stamp your form with an issue date and keep one copy. You’ll get the other copies back, along with ‘acknowledgement of service’ forms and a case number.

Send copies of your claim to other people

Send a copy of form N208 (your claim) and an acknowledgement of service form within 7 days of the issue date on the form (an issue date) (your claim) to:

the missing person’s spouse or civil partner, parents, children and siblings - if none of these are alive send it (form N208 (your claim) and an acknowledgement of service form) to the missing person’s nearest relative

any other person or organisation who might have an interest, for example an insurance company

You must advertise your application in a newspaper within 7 days.

Advertise your claim in a newspaper

You must advertise your application (your claim) in a newspaper local to the missing person’s last known address.

Place the advert within 7 days of the issue date stamped on the claim form (an issue date).

Use standard text for the advert

Use the following text and make sure you:

put your case number after the words case number

replace or delete as appropriate the words in square brackets with the relevant details

Standard text

“In the High Court of Justice  [Chancery]     [Family]   Division

Case number.

In the matter of an application for a declaration of the presumed death of   [insert the missing person’s name].

A claim has been issued in the High Court of Justice, for a declaration that   [insert missing person’s name]   whose last known address was   [insert missing person’s (the missing person’s) address]   is presumed to be dead. Any person having an interest may apply to the court (the High Court of Justice) to intervene in the matter.

If you wish to apply to the court (the High Court of Justice), you should do so at   [court address]   as soon as possible, and if possible within 21 days of the date of this notice. Delay may harm your prospects of being able to intervene.

(If the claimant is legally represented)
  [Name of the claimant’s legal representative]
  [Address of the claimant’s legal representative]
  (If the claimant is not legally represented)
  [Claimant’s address for service]”

Send a copy to the court (the High Court of Justice)

Send the court (the High Court of Justice) a copy of the newspaper page showing the advertisement so it arrives at least 5 days before your court hearing.

Attend a hearing

You’ll have to attend a hearing about your claim with a High Court (the High Court of Justice) judge - this should be within 2 months of making your claim.

Bring any relevant documents.

Your claim may be challenged at the hearing (a hearing about your claim with a High Court (the High Court of Justice) judge) if someone gets a copy of the claim form or sees the advert.

At the hearing (a hearing about your claim with a High Court (the High Court of Justice) judge) you might be:

asked for more information - the court (the High Court of Justice) will tell you how to get a court order if someone’s refusing to give you information you need

told there has to be another hearing - there may be several hearings before a decision is made

If the court (the High Court of Justice) agrees with your application, you’ll get a declaration of presumed death at the hearing (a hearing about your claim with a High Court (the High Court of Justice) judge) or later by letter.

Get a certificate of presumed death

Apply to the General Register Office for a certificate of presumed death.

You can only do this (Get) after you have a declaration of presumed death that is not appealed and the time for appealing against the decision has passed.

You can usually apply for the certificate (a certificate of presumed death) 21 days after you get the declaration (a declaration of presumed death that is not appealed), unless there’s an appeal or an application for permission to appeal the decision.

The certificate (a certificate of presumed death) can be used like a normal death certificate, for example to deal with a missing person’s estate.

It (a certificate of presumed death) costs £11.

Appeal a decision

Contact the Civil Appeals Office to appeal against the High Court’s (the High Court of Justice) decision (the decision).

Make a complaint

Use the complaints guidance if you’re not happy with the way you’ve been treated.


Claim or refer an unclaimed estate

Overview

When someone dies with no will or known family, their property passes to the Crown as ownerless property (or ‘bona vacantia’). It can be any kind of property, like buildings, money or personal possessions.

You could be entitled to a share of a deceased relative’s property (‘estate’) if you’re a relative.

How to claim

Check if the estate (a deceased relative’s property (‘estate’)) is listed with the Crown.

Make sure you’re an entitled relative.

Make a claim on the estate (a deceased relative’s property (‘estate’)).

If an estate is not listed, you can tell the Crown about an estate you think is unclaimed.

If you’re not a relative

You can apply for a grant from the estate (an estate you think is unclaimed) if you think you may be entitled to a share of a deceased person’s estate (for example if you lived together or you cared for them).

Who to contact

The Government Legal Department handles bona vacantia in England and Wales (except in the Duchies of Cornwall and Lancaster).

There’s a list of unclaimed estates published by the Government Legal Department.

Adverts and claims

The Government Legal Department advertises to find entitled relatives. If you reply to an advert, you have to prove your relationship with the deceased, for example with a birth, marriage or death certificate.

Other bodies that represent the Crown

Elsewhere, bona vacantia is dealt with by:

in the Duchies of Cornwall and Lancaster - Farrer and Co

in Scotland - The Queen’s and Lord Treasurer’s Remembrancer

in Northern Ireland - phone the Crown Solicitor’s Office for Northern Ireland

Check if you're an entitled relative

You need to know if you’re entitled before making a claim on an estate. The general rules are:

if there’s no will, the person’s spouse or civil partner and then any children have first claim to the estate (an estate)

if there’s no spouse or child, anyone descended from a grandparent of the person (the person’s) is entitled to a share in the estate

if you’re related by marriage you have no entitlement

Find out if you’re entitled to a share of the estate (a deceased person’s estate).

Adopted people

If you’re adopted:

you have the same rights as if you’d been born into your adoptive family

you have no rights to an estate of your original birth family

Only the adoptive family have rights to the estate (an estate of your original birth family) if the deceased person was adopted.

Make a claim on an estate

If you think you’re entitled to an estate in England and Wales (but not Cornwall or Lancashire):

Find the estate (an estate of your original birth family).

Make sure you’re an entitled relative.

Make a claim on the estate (an estate of your original birth family).

In the Duchies of Cornwall and Lancaster, Scotland or Northern Ireland

Contact the relevant body representing the Crown.

Evidence you need

You’ll be asked to send a family tree showing your relationship and 2 pieces of identification:

one showing your name

one showing your name and address, dated within the last 3 months

You might also be asked to send birth, death or marriage certificates.

Refer an estate

If you know someone who has died with no will or known blood relatives, you can tell one of the bodies representing the Crown about their estate (an estate).

You should only refer an estate if:

the person didn’t leave a will

there are no blood relatives

the person left more funds than debt – otherwise the estate (an estate) is ‘insolvent’

How to refer an estate

In England and Wales (except the Duchies of Cornwall or Lancaster (the Duchies of Cornwall and Lancaster)), you can download the forms to refer the estate.

The Government Legal Department only handles estates worth £500 or more.

In Scotland, Northern Ireland or the Duchies of Cornwall or Lancaster (the Duchies of Cornwall and Lancaster) contact the relevant body representing the Crown.

Grants from a deceased person's estate

You can apply for a grant from a deceased person’s (a deceased person's) estate (a deceased person's estate) if you could have expected to benefit from it. This could be where you:

provided the person (a deceased person's) with free services like washing, cleaning, cooking, shopping, home repairs or care where they (a deceased person's) might otherwise have had to pay

lived together with the person (a deceased person's) (as their (a deceased person's) partner or as a friend) but were not married

represent a charity or other body that cared for the person (a deceased person's) at considerable expense

You don’t have to be related to the person (a deceased person's) to apply.

How to apply

In England and Wales (but not Cornwall or Lancashire (Lancaster)) apply to the Government Legal Department.

Contact the Government Legal Department stating that you’re claiming a ‘discretionary grant’, including as much supporting information as possible.

In Cornwall, Lancashire (Lancaster), Scotland or Northern Ireland, apply to the relevant body representing the Crown.


Pay your Inheritance Tax bill

Overview

You must pay Inheritance Tax by the end of the sixth month after the person died.

There are different due dates if you’re making payments on a trust.

HM Revenue and Customs (HMRC) will charge you interest if you do not pay by the due date (the end of the sixth month after the person died).

How to pay

You’ll need to get a payment reference number before you can pay your Inheritance Tax bill.

Pay from your own bank account

You can pay from your own bank account or a joint account with the deceased:

using online or telephone banking

using CHAPS or Bacs

at your bank or building society

You currently cannot pay Inheritance Tax by cheque because of coronavirus (COVID-19).

You can claim the money back from the deceased’s (the person) estate or the beneficiaries once you get a ‘grant of representation’ (also known as ‘probate’). This is called ‘confirmation’ in Scotland.

Pay from accounts owned by the deceased (the person)

You can pay using the deceased’s (the person):

bank accounts - including National Savings and Investments (NS&I) accounts

government stock

If you do not know how much to pay

You can make payments before you know the exact amount of Inheritance Tax owed by the deceased person’s (the person) estate (the deceased’s (the person) estate). These are known as ‘payments on account’.

Check your payment has been received

HMRC (HM Revenue and Customs (HMRC)) do not send receipts for each payment you make. They (HM Revenue and Customs (HMRC))’ll write to tell you when you’ve paid all the Inheritance Tax and interest you owe.

If you’ve paid through your own bank or building society, check your statement to confirm the payment has left your account.

If you’ve paid by cheque since 6 April 2020

Ask your bank if your cheque to HMRC (HM Revenue and Customs (HMRC)) has been cashed. If it has not been cashed, you should cancel the cheque and pay HMRC (HM Revenue and Customs (HMRC)) a different way.

Get a payment reference number

You’ll need to get an Inheritance Tax reference number from HM Revenue and Customs (HMRC) at least 3 weeks before you make a payment.

You can apply for one:

online (unless you need it (an Inheritance Tax reference number) for a trust)

by post - using form IHT422, Application for an Inheritance Tax reference (the address you need is on the form)

Do not use the 15-digit number from the online Inheritance Tax service to report an estate’s value.

Bank details for online or telephone banking, CHAPS, Bacs

You can pay Inheritance Tax from your own bank account or a joint bank account if you held one in joint names with the deceased. You can claim it back from the deceased’s estate.

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

Sort code | Account number | Account name

08 32 10 | 12001136 | HMRC (HM Revenue and Customs (HMRC)) Inheritance Tax

You’ll need to use your Inheritance Tax payment reference number as the payment reference.

How long it takes

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

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

Bacs payments usually take 3 working days.

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

Overseas payments

Use these details to pay from an overseas account.

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

GB66BARC20114763495590 | BARCGB22 | HMRC (HM Revenue and Customs (HMRC)) Inheritance Tax

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

At your bank or building society

You can pay at a branch by cash or cheque.

Please complete one of your bank’s paying in slips with the following HMRC (HM Revenue and Customs (HMRC)) bank account details:

Sort code 25 61 21
Account number 63495590
Account name HM Revenue & Customs (HM Revenue and Customs (HMRC)) Inheritance Tax

Some branches might be closed at the moment because of coronavirus (COVID-19).

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

Write the name of the deceased and your Inheritance Tax payment reference number on the back of the cheque (your cheque). You’ll find the reference number on the letter HMRC (HM Revenue and Customs (HMRC)) sent you.

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

By cheque through the post

You currently cannot pay Inheritance Tax by post because of coronavirus (COVID-19). You can still pay:

using online or telephone banking

using CHAPS or Bacs

at your bank or building society

From the deceased's (the deceased) bank account

You can ask banks, building societies or National Savings & Investments (NS&I) to pay some or all of the Inheritance Tax due from the deceased person’s (the deceased) accounts to HM Revenue and Customs (HMRC). This is called the ‘Direct Payment Scheme’.

Ask the bank, building society or NS&I to make you a ‘personal representative’ - each one will do this in a different way. You can do this before you apply for a ‘grant of representation’ (known as ‘probate’). This is known as confirmation in Scotland.

Get your Inheritance Tax payment reference number.

Fill in form IHT423 and send it to the bank, building society or NS&I. (NS&I) Send a separate form for each account you want to pay HMRC (HM Revenue and Customs (HMRC)) from.

Send Inheritance Tax Account form IHT 400, Probate Summary form IHT421, (Confirmation form C1 in Scotland) and any supplementary pages or supporting documents to HMRC (HM Revenue and Customs (HMRC)).

When the bank, building society or NS&I has made the payment, HMRC (HM Revenue and Customs (HMRC)) will stamp and return Probate Summary form IHT421 (Confirmation form C1 in Scotland) so you know the Inheritance Tax (Inheritance Tax) has been paid.

Using British government stock

Write to Computershare Investor Services, who run the British government stock scheme.

Tell them you want to pay Inheritance Tax and how much of the stock you want to use. Enclose a copy of the death certificate and the stock reference number (if you have it).

At the same time, send HMRC (HM Revenue and Customs (HMRC)):

a letter saying how much tax you want to be paid out of the stock

Inheritance Tax Account form IHT400 - you’ll need to put your Inheritance Tax payment reference number on the form

Probate Summary form IHT421 (Confirmation form C1 in Scotland)

HMRC (HM Revenue and Customs (HMRC)) will contact Computershare and ask for the money to be transferred. This could take up to 4 weeks.

Do not pay this way if you need to get probate (known as ‘confirmation’ in Scotland) quickly. (Probate is the right to deal with the deceased person’s property, money and possessions.)

After the money has been transferred

In England, Wales or Northern Ireland

HMRC (HM Revenue and Customs (HMRC)) will send your IHT421 form (Probate Summary form IHT421) to the Probate Registry so they can send a grant of representation to you (if you’re handling probate yourself) or to your solicitor.

In Scotland

HMRC (HM Revenue and Customs (HMRC)) will return your C1 Confirmation form to you so you can apply for confirmation.

If the amount transferred is not enough to cover the Inheritance Tax you owe, HMRC (HM Revenue and Customs (HMRC)) will write to tell you how much to pay and how to pay it.

By transferring national heritage property

In very exceptional cases you may be able to make Inheritance Tax payments by transferring national heritage property to the Crown.

National heritage property may include:

buildings or land of historic, architectural, scenic or scientific interest

artworks, books and manuscripts or scientific collections of historic, scenic or scientific interest

Offers to make Inheritance Tax payments by transferring national heritage property to the Crown are dealt with on an individual basis.

Contact the HMRC (HM Revenue and Customs (HMRC)) Heritage team for information on making an offer.

If your offer is accepted

Even if your offer’s accepted, you must first pay all of the Inheritance Tax you owe through other means and have a ‘grant of representation’ (also known as ‘probate’). This is called ‘confirmation’ in Scotland.

Once your property has been transferred HM Revenue and Customs (HMRC) will repay the Inheritance Tax you’ve paid (all of the Inheritance Tax you owe).

In yearly instalments

You can pay your Inheritance Tax on things that may take time to sell in equal annual instalments over 10 years.

You must say on Inheritance Tax Account form IHT400 if you want to pay in instalments.

You’ll usually have to pay interest on your instalments. Use the calculator to work out the interest you’ll need to pay.

You must pay the tax (your Inheritance Tax) in full when you’ve sold the deceased’s assets, such as their house or shares.

When you must pay

The first instalment is due at the end of the sixth month after the death (for example if they (the deceased’s) died on 12 January, you’d have to pay by 31 July). This is known as the ‘due date’. Payments are then due every year on that date.

Paying early

You can pay off the full tax and interest at any time. Write to HM Revenue and Customs (HMRC) Trusts and Estates asking for a final assessment (you do not have to include payment).

What you pay interest on

You will not pay any interest on the first instalment unless you pay late. On each later instalment you must pay interest on both of the following:

the full outstanding tax balance

the instalment itself, from the date it’s due to the date of payment (if it’s paid late)

What you can pay in instalments

Houses

You can pay 10% and the interest each year if you decide to keep the house to live in (Houses).

Shares and securities

You can pay in instalments if the shares or securities allowed the deceased (the deceased’s) to control more than 50% of a company.

Unlisted shares and securities

You can pay in instalments for ‘unlisted’ shares or securities (ones not traded on a recognised stock exchange) if they (Unlisted shares and securities)’re worth more than £20,000 and either of these apply:

they (Unlisted shares and securities) represent 10% of the total value of the shares in the company, at the price they (Unlisted shares and securities) were first sold at (known as the ‘nominal’ value or ‘face value’)

they (Unlisted shares and securities) represent 10% of the total value of ordinary shares held in the company, at the price they (Unlisted shares and securities) were first sold at

You can find the face value of a share and whether it’s an ordinary share on the share certificate.

You can also pay in instalments if either of these apply:

at least 20% of the total Inheritance Tax the estate owes is on assets that qualify for payment by instalments

paying Inheritance Tax on them (assets that qualify for payment by instalments) in one lump sum will cause financial difficulties

Business run for profit

You can pay in instalments on the net value of a business, but not its assets.

Agricultural land and property

This (pay) is rare because most agricultural land and property is exempt from Inheritance Tax.

Gifts

You can pay in instalments if there is still Inheritance Tax to pay and you were given:

buildings

shares or securities

part or all of a business

If the gift was an unlisted share or security, it must still have been unlisted at the time of the death.

Trusts

Get your Inheritance Tax payment reference number at least 3 weeks before you want to make a payment by filling in Form IHT122.

Send Inheritance Tax Account form IHT100 to HM Revenue and Customs (HMRC).

Pay the Inheritance Tax (Inheritance Tax), either through a bank or building society or by cheque through the post.

Payment deadlines

Transfers

You must pay Inheritance Tax on transfers into a trust or out of a trust (known as ‘exit charges’) no later than 6 months after the end of the month the transfer was made.

10-year anniversary charge

The 10-year anniversary charge (10-year anniversary charge) can be paid up to 6 months after the 10th anniversary of the date the trust was set up.

Pay early to avoid paying interest

You can make early Inheritance Tax payments before you know the exact amount the estate (the trust) owes (this is known as a ‘payment on account’).

HM Revenue and Customs (HMRC) will charge you interest if you do not pay all the tax the estate (the trust) owes by the due date. If you will not know how much Inheritance Tax the estate (the trust) owes by the time the payment is due, a payment on account can help you avoid some of the interest.

If you overpay

If you pay more money than the final bill says the estate owes, HMRC (HM Revenue and Customs (HMRC)) will refund the excess after you’ve been given probate (confirmation in Scotland). Probate is the right to deal with the deceased person’s property, money and possessions.

HMRC (HM Revenue and Customs (HMRC)) will also pay interest on the amount you’ve overpaid (the excess).

To receive the refund, you’ll need to write to HMRC (HM Revenue and Customs (HMRC)).

Put ‘Repayment - further details’ at the top of the letter.

Include the name, number and sort code of the bank account you want the refund to go to.

The letter must be signed by the same people who signed forms IHT400 and IHT100 if:

you’re applying without the help of a solicitor or agent

the refund is being paid into a different bank account to the one nominated in IHT400 or IHT100

If you’re an agent acting on behalf of the estate (the trust) and you’re not asking for the refund to be paid into a different bank account, only put your signature on the letter.


Becoming a foster parent

Who can foster

Being a foster parent means caring for a child as part of your family. To become a foster parent you need to be:

at least 21 years old

a UK resident or have indefinite leave to remain

able to take care of a child or young person, often on a full-time basis

How long you care for the child (a child or young person) depends on the type of foster care. It can range from one night to many years, or until the child (a child or young person) is an adult.

If you’re already fostering a child, there’s more information about help and support for foster parents.

You may be able to work and foster. Whether you can depends on the child’s (a child) circumstances and the fostering service you apply to. This can be your local council or an independent fostering agency.

You do not need to own your home, but usually you’ll need to have a spare bedroom.

Before you can foster, you must pass an assessment to check that you’re able to care for a child. You will not be assessed on your age, ethnicity, gender, marital status, religion or sexual orientation.

You do not have a statutory right to time off work to care for foster children.

Your responsibilities

If you become a foster parent you’ll need to:

care for the child (a child) as part of a team - this (the fostering service you apply to) could include a local authority, schools, health professionals and the child’s (a child) birth family

keep records and write reports about the foster child (a child)

attend meetings and advocate for the child (a child)

help the child (a child) manage their (a child) behaviour and feelings

attend training

Call Fosterline for free to get advice on fostering. You can also read more about fostering on the Fosterline website.

Types of foster care

There are many types of foster care. The application process is the same for all types.

Long term

You foster children who cannot go back to their birth family but do not want to be adopted. Usually, you’ll be their foster parent until they’re an adult.

Short term

You look after children for a few weeks or months while plans are made for their future.

‘Family and friends’ or ‘kinship’

You care for a child who you know or is part of your family - for example, your grandchild. Contact your council for information about becoming a ‘family and friends’ or ‘kinship’ carer.

Emergency

You give a child somewhere safe to stay for a few nights or weeks. This is usually unplanned and you could get less than 24 hours’ notice.

Respite and short breaks

You care for children who have disabilities, special educational needs or behavioural issues while their (children) parents or usual foster carers take a break.

Remand

You take care of young people who’ve been remanded by a court. You must have specialist training to be this type of foster parent.

Fostering for adoption

You foster babies or young children who you may go on to adopt. If you’re fostering for adoption you’ll be entitled to adoption pay and leave from when the child comes to live with you.

Specialist therapeutic

You provide specialist therapeutic care to children and young people with complex needs or challenging behaviour. This is for experienced foster parents or those with certain skills.

Help with the cost of fostering

All foster parents receive a foster care allowance to cover the cost of caring for a child.

The minimum is usually between £134 and £235 a week. The total amount you get depends on:

where you live

which fostering service you use

the child’s age

if the child (the child’s) has specific needs

your skills and experience

The fostering service you apply to will tell you how much you can get.

There’s more information about financial help in the guide for foster parents.

Tax arrangements when you foster

When you start fostering, you’ll need to register as self-employed and file tax returns.

You’ll also be entitled to qualifying care relief which means you’ll:

earn £10,000 from fostering before you have to pay tax

get tax relief for every week you foster a child

There’s more information about paying tax in the guide for foster parents.

Claiming benefits

Being a foster parent can affect the benefits you get. If you’re claiming benefits you’ll need to tell the organisation that pays you that you’re also getting foster care allowance.

Use a benefits calculator to check what benefits you’re eligible for.

For more help on how your benefits may change, contact:

the organisation that pays you

Fosterline - a free fostering advice service

Applying to become a foster parent

The process starts when you apply to become a foster parent and finishes with a decision from the fostering service. The process can take up to 8 months to complete.

Steps 2 to 6 might happen in a different order.

You apply to become a foster parent through your local council or an independent fostering agency. You can only register with one fostering service.

The council or agency (your local council or an independent fostering agency) asks you to go to a preparation course on fostering.

You and every adult that lives with you will need to get an enhanced Disclosure and Barring Service (DBS) certificate.

A social worker assesses you and your family to check that you’re able to care for a child.

You state any preferences about the children you’ll care for, like age or gender. You cannot choose a child out of a group of children and you do not get a trial period with a foster child.

The fostering service reviews your application. You’ll need to meet with their (the fostering service) panel who will make a recommendation.

The fostering service makes a decision on your application.

Your fostering assessment

Before you can foster a child you must pass an assessment by a social worker.

Assessments have 2 stages that might be done separately or at the same time.

Stage 1 - practical information about your circumstances

A social worker will ask questions to assess if fostering is right for you. They will ask:

about the property you live in and any pets you have

for your personal information including your relationship history

about your general level of health (you’ll need to get a medical statement, usually from a GP)

if you or anyone in your home has ever applied to foster, adopt, or become a childminder

about who else is living with you, including other children

about children in the family who do not live with you

for the names and addresses of at least 2 people who can give references for you and every adult who lives with you (they do not have to be the same 2 people for everyone)

They (A social worker) can ask for more information or run other checks.

Stage 2 - detailed information about you and your family

A social worker will ask more questions so that they can get to know you and your family. They will ask:

about your personality

if you have religious beliefs

for your ethnicity, cultural background and what languages you speak

if you’re willing and able to care for a child of a different religion, ethnicity or cultural background

for your employment history and about your standard of living

about your hobbies and interests

if you have ever cared for children

if you have any useful skills relevant to fostering

Where you’ll be assessed

Different fostering services assess you in different ways, for example they could:

visit you at home

call you

invite you to meetings

After you've applied

The fostering service will contact you to tell you the result of your application.

If you’re approved you’ll start training and meet your social workers.

If you’re not approved you can appeal the decision. The fostering service should also tell you the reasons why you were not approved.

Once you’re approved

The fostering service will add you to their (The fostering service) list of available foster parents.

They (The fostering service)’ll send you a profile of any child they (The fostering service) think is a good fit. Once you’ve let the fostering service know if you’d like to foster the child, they (The fostering service)’ll tell if you’ve been chosen.

In some cases you’ll get to meet the child before they (the child) come to live with you. You might not if it’s an emergency placement.

You’ll get training and support throughout the time you’re fostering.

You have the right to end a placement by giving 28 days’ notice.


Child maintenance if a parent lives abroad

Overview

You cannot make a new application to the Child Maintenance Service if the child and the parent with the main day-to-day care live abroad.

There are circumstances where the service (the Child Maintenance Service) can help if the paying parent lives abroad.

You can make a child maintenance arrangement yourself - if one or both parents live abroad.

Enforcing a child maintenance decision

You can ask a court for help if the other parent does not pay any child maintenance they owe you. This is known as taking ‘enforcement action’.

You cannot enforce an arrangement you’ve made yourself - you need to make it legally binding first.

You can also ask the court to change an existing child maintenance decision or make a new one.

How you enforce, change or make a decision depends on:

where the other parent lives

where your original decision was made

The UK has a Reciprocal Enforcement of Maintenance Orders (REMO) agreement with a number of other countries. Courts in ‘REMO countries’ can enforce child maintenance decisions made by UK courts.

Child maintenance decisions made in Scotland or Northern Ireland

The process is different if you want to enforce a child maintenance decision that was originally made in Scotland or Northern Ireland.

If the decision was made in Scotland

Contact the Scottish government for advice.

If the decision was made in Northern Ireland

Contact the Northern Ireland Central Authority for advice.

If the other parent lives abroad

How you get a decision recognised or enforced depends on whether the other parent lives in a Reciprocal Enforcement of Maintenance Orders (REMO) country. Check the list of REMO countries.

If the other parent does not live in a REMO country, get legal advice from a solicitor to find out if you can enforce the decision (a decision).

If the other parent does live in a REMO country, contact your nearest Maintenance Enforcement Business Centre (MEBC). They’ll send you an application form.

Complete the form (an application form) and send it (an application form) back to your MEBC (your nearest Maintenance Enforcement Business Centre (MEBC)) with any supporting documents. Your documents will be translated if needed. You do not have to pay for this.

Tell the MEBC (your nearest Maintenance Enforcement Business Centre (MEBC)) if you do not want the other parent to see certain information about you, such as your address.

Maintenance Enforcement Business Centres

Greater London

England

Wales

What happens next

The MEBC (your nearest Maintenance Enforcement Business Centre (MEBC)) will send your completed form and any supporting documents to the REMO Unit.

The REMO Unit will send your documents to the body responsible for REMO in the relevant country within a month of receiving them. Your documents will then be sent on to the court in that country.

The process may change from 1 January 2021. The Maintenance Enforcement Business Centre or REMO Unit might tell you to fill in another form so your application can continue after that date. You’ll be told if you need to do this.

It can take several months for the court (the court in that country) to decide if your maintenance decision should be enforced.

If you live abroad

You can still enforce a child maintenance decision if the other parent lives in the UK but you live in another country.

Check if you live in a country which can enforce a child maintenance decision made in the UK. This is called a Reciprocal Enforcement of Maintenance Orders (REMO) country.

If you live in a REMO country, ask the court where you live to enforce the decision.

If you do not live in a REMO country, you might still be able to enforce a decision. Get legal advice from a solicitor in the country where you live or in the UK.

If the other parent works abroad for a British organisation

You might be able to make a new child maintenance claim instead of enforcing an existing one if the other parent is working abroad for certain British organisations, for example:

as a civil servant

for Her Majesty’s Diplomatic Service

as a member of the Armed Forces

for a company based and registered in the UK

for the NHS

for a local authority

How to claim

Contact Child Maintenance Options to make a new arrangement.

They’ll talk through the process with you and explain how to apply to the Child Maintenance Service.

There are different contact details if you live in Northern Ireland.

You must pay:

£20 to apply - you do not have to pay this if you’re under 19, a victim of domestic violence or in Northern Ireland

additional fees for paying and collecting child maintenance if you use the Collect and Pay service

If you’ve already made a claim, contact the service that deals with your case for advice.


Parental rights and responsibilities

What is parental responsibility?

All mothers and most fathers have legal rights and responsibilities as a parent - known as ‘parental responsibility’.

If you have parental responsibility, your most important roles are to:

provide a home for the child

protect and maintain the child

You’re also responsible for:

disciplining the child

choosing and providing for the child’s (the child) education

agreeing to the child’s (the child) medical treatment

naming the child and agreeing to any change of name

looking after the child’s (the child) property

Parents have to ensure that their child is supported financially, whether they have parental responsibility or not.

Parental responsibility for separated parents

If you have parental responsibility for a child but you do not live with them, it does not mean you have a right to spend time with your children. However, the other parent must include you when making important decisions about their lives.

You do not always need to get the consent of the other parent for routine decisions, even if they (the other parent) also have parental responsibility.

If it’s a major decision (for example, one of you wants to move abroad with your children) both parents with responsibility must agree in writing.

You can apply for a Specific Issue Order or Prohibited Steps Order if you cannot agree. A judge will then make a decision which is in your children’s best interests.

You must make sure your children are financially supported, whether you have parental responsibility or not.

You can get help to arrange contact with your children.

Who has parental responsibility

A mother automatically has parental responsibility for her child from birth.

A father usually has parental responsibility if he’s either:

married to the child’s (her child) mother

listed on the birth certificate (after a certain date, depending on which part of the UK the child (her child) was born in)

You can apply for parental responsibility if you do not automatically have it.

Births registered in England and Wales

If the parents of a child are married when the child is born, or if they’ve jointly adopted a child, both have parental responsibility.

They both (the parents of a child) keep parental responsibility if they (the parents of a child) later divorce.

Unmarried parents

An unmarried father can get parental responsibility for his child in 1 of 3 ways:

jointly registering the birth of the child (his child) with the mother (from 1 December 2003)

getting a parental responsibility agreement with the mother

getting a parental responsibility order from a court

Births registered in Scotland

A father has parental responsibility if he’s married to the mother when the child is conceived, or marries her (the mother) at any point afterwards.

An unmarried father has parental responsibility if he’s named on the child’s birth certificate (from 4 May 2006).

Births registered in Northern Ireland

A father has parental responsibility if he’s married to the mother at the time of the child’s (his child) birth.

If a father marries the mother after the child’s birth, he (A father) has parental responsibility if he (A father) lives in Northern Ireland at the time of the marriage.

An unmarried father has parental responsibility if he’s named, or becomes named, on the child’s birth certificate (from 15 April 2002).

Births registered outside the UK

If a child is born overseas and comes to live in the UK, parental responsibility depends on the UK country they’re now living in.

Same-sex parents

Civil partners

Same-sex partners will both have parental responsibility if they were civil partners at the time of the treatment, eg donor insemination or fertility treatment.

Non-civil partners

For same-sex partners who are not civil partners, the 2nd parent can get parental responsibility by either:

applying for parental responsibility if a parental agreement was made

becoming a civil partner of the other parent and making a parental responsibility agreement or jointly registering the birth

Apply for parental responsibility

If you’re not the mother, you can apply to court to get parental responsibility.

You need to be connected to the child, for example as their father, step-parent or 2nd female parent.

More than 2 people can have parental responsibility for the same child.

Scotland has its own set of rules, covered under ‘ordinary cause procedures’.

Sign a parental responsibility agreement

If you’re a father who wants parental responsibility and the mother agrees, fill in a parental responsibility agreement.

There’s a different agreement form for step parents.

Take the agreement (a parental responsibility agreement) to your local family court where it (a parental responsibility agreement) can be signed and witnessed.

Also take the child’s birth certificate and proof of your identity, like a passport or driving licence.

Send 2 copies of the form to the address below:

Apply for a court order

If you want parental responsibility but cannot agree on arrangements with the mother, you can apply for a court order.

A court order costs £215.

You may be able to get help with court fees if you’re on benefits or a low income.

To apply, fill in the application for an order (C1).

Send this (the application for an order (C1)) to your local family court.

If you and your partner use a surrogate to have a child, you’ll need to apply for a parental order.


Claim a deputyship fee refund

Overview

You might be eligible for a refund if you were overcharged deputyship fees by the Office of the Public Guardian (OPG) for England and Wales.

The refunds (a refund) are only for deputyship assessments and annual supervisions which took place between 1 April 2008 and 31 March 2015.

This page is also available in Welsh (Cymraeg).

To find out if you’re owed any money and how much you’ll get, you’ll need to make a claim to the OPG.

If you’re a deputy acting under a current court order, you do not need to apply for a refund. Any overcharged fees will be refunded automatically.

The deadline for refund claims is 4 October 2022.

What you’ll get

How much you get will depend on:

how much you paid and at what rate

how long you paid for

whether you have unpaid fees

Most refunds will be less than £200. You’ll also get 0.5% interest.

Who can claim

You can make a claim if you:

had a deputy previously

are acting on behalf of someone who had a deputy and has died

The deputyship must have been active between 1 April 2008 and 31 March 2015.

If you’re still acting as a deputy, you do not need to apply. Any overcharged fees will be refunded automatically.

If you had a deputy previously

If you had a deputy but you now make your own decisions, you can apply for a refund.

You can also ask your property and financial affairs attorney to make a claim on your behalf.

If you’re acting on behalf of someone who has died

If the person who used to have a deputy (the ‘client’) has died, the executor of the will must claim the refund.

If there is no executor, an administrator of the estate can apply.

If there is no estate administrator, a family member can apply.

What you do with the refund

Any refund received should be divided between the beneficiaries of the client’s (someone who has died) estate (the estate).

If the client’s (someone who has died) estate (the estate) has already been settled, you can get help from Citizens Advice or a solicitor to make sure you comply with the law.

What you'll need to claim

To claim, you’ll need details of the person who had a deputy (the ‘client’). This includes their (someone who has died):

name

date of birth

address when the deputyship ended

date of death (if relevant)

You’ll also need to provide details of the bank account you’d like the refund to be paid in to (if you do not want to be refunded by cheque).

Documents you’ll need to provide

You’ll need to send proof of your:

name

address

right to apply (if you’re not the client (someone who has died))

You can send scanned and photocopied documents.

You can also send original documents. They will be returned to you by post.

You need to send a different piece of evidence for each type of proof.

Proof of your name

This can be:

current signed passport (copy of the page showing your name and photograph)

original birth or adoption certificate

current UK or EEA photocard driver’s licence (not provisional licence)

full old-style driving licence

EEA member state identity card or national identity photo card

benefit book or original notification letter from the benefits agency

Proof of your address

This (Proof of your address) can be:

utility bill (not a mobile phone bill) from the last 12 months

current council tax bill

bank, building society or credit union statement or passbook dated within the last 3 months

original mortgage statement issued for the last full year

council or housing association or rent card or tenancy agreement for the current year

Proof of your right to apply

Include a copy of:

grant of probate (executors)

letters of administration (administrators)

death certificate (family members)

If you’re a property and financial affairs attorney, you’ll need to provide the lasting power of attorney reference number.

How to claim

You will need to complete a form and send it with your evidence.

Claim by email

Send the form and evidence as email attachments to:

DeputyshipFeeRefunds@justice.gov.uk

You’ll need to attach scanned copies or clear photographs of original documents. The email size limit is 10MB but you can send more than one email.

Write ‘Deputyship fee refund application’ as the email subject.

Claim by post

Post the form (a form) and your evidence (the form and evidence) (evidence) to:

Claim by phone

If you cannot claim by email or fill in the form (a form) yourself, contact the helpline. You’ll still need to send evidence.

After you've claimed

You’ll be told by email or letter:

when your application has been received

if any information is missing

whether your claim is successful

the refund amount and when it’ll be paid

the reasons for any rejection

When you’ll get the refund

It can take up to 10 weeks to get a decision and a further 2 weeks to receive the refund.

If your claim is rejected

You can appeal by contacting the Refunds Helpline.


Enduring power of attorney: acting as an attorney

Overview

You can help make or make decisions about someone’s property and money if they appointed you using an enduring power of attorney (EPA).

The person who appointed you is called the ‘donor’ - you are their (someone’s) ‘attorney’.

Any decision you make on the donor’s (someone’s) behalf must be in their (someone’s) best interests.

You’ll need to check if the donor (someone’s)’s given you specific instructions or guidance in the EPA document that will affect your responsibilities.

Only EPAs made and signed before October 1, 2007 can still be used. After that date donors had to make a lasting power of attorney (LPA) instead.

This guide is also available in Welsh.

Using the enduring power of attorney (an enduring power of attorney (EPA))

You can start using an EPA at any time if the EPA is legal and the donor (someone’s) gives you permission.

You’ll be responsible for helping the donor (someone’s) make decisions about their (someone’s) finances. Depending on their (someone’s) instructions you’ll help manage things like their (someone’s):

money and bills

bank and building society accounts

property and investments

pensions and benefits

There may be other attorneys - if there are, check how the donor (someone’s) wants you to make decisions.

You must register the EPA (an EPA) when the donor (someone’s) starts to lose or has lost their (someone’s) mental capacity. This means they (someone’s) cannot make a decision at the time it needs to be made because of a mental impairment.

You must still involve the person (someone’s) in making decisions whenever possible and only make decisions on their (someone’s) behalf which are in their (someone’s) best interests.

Stop being an attorney

The EPA (an EPA) will end if the donor (someone’s) cancels it (an EPA) or they (someone’s) die.

You can stop being an attorney by choice.

You may be investigated if there’s a complaint against you. The Office of the Public Guardian can apply to the Court of Protection to have you removed.

Register an enduring power of attorney

You must register the enduring power of attorney (EPA) (an EPA) as soon as the donor (someone’s) starts to lose mental capacity.

Tell the donor (someone’s), their (someone’s) family members and other attorneys you intend to register the EPA (an EPA).

Apply to register the EPA (an EPA).

Pay the fee.

Telling people you intend to register

Download and fill in form EP1PG. Send it to:

the donor (someone’s)

at least 3 of the donor’s (someone’s) family members who are eligible - they must be 18 or over and have mental capacity

any attorneys who were appointed ‘jointly and severally’ but are not applying to register the EPA (an EPA)

You must tell the first 3 eligible family members from the following list. If there’s no family member in a particular category, move on to the next one. You must try to tell the family members in this order:

donor’s (someone’s) husband, wife or civil partner

donor’s (someone’s) children (including adopted children but not including stepchildren)

donor’s (someone’s) parents

donor’s (someone’s) brothers and sisters (including half-brothers and half-sisters)

widow or widower or surviving civil partner of the donor’s (someone’s) child

donor’s (someone’s) grandchildren

donor’s (someone’s) nephews and nieces (children of the donor’s (someone’s) full brothers and sisters)

donor’s (someone’s) nephews and nieces (children of the donor’s (someone’s) half-brothers and half-sisters)

donor’s (someone’s) aunts and uncles (full brothers or sisters of a parent of the donor (someone’s))

donor’s (someone’s) first cousins (children of the donor’s (someone’s) aunts and uncles who are full brothers and sisters of a parent of the donor (someone’s))

You must tell all the people in a category if you tell one of them, eg if 1 of the 3 relatives you’re telling is a grandchild and the donor (someone’s) has 15 other grandchildren, you must tell all 16 of them.

If you’re a family member as well as an attorney, you count as one of the people to be told (the 3 relatives you’re telling). You’ll still have to tell other people in your category (a category).

You must do all you can to find the people you’re telling (the 3 relatives you’re telling). If you cannot find their (the 3 relatives you’re telling) address, or if there are not 3 relatives alive, tell the Office of the Public Guardian when you apply to register.

People who you tell can object to the registration. They have 35 days to object from when they get the form.

Apply to register

Download and fill in the application form EP2PG.

As soon as you’ve officially told people you intend to register, send the form (the application form EP2PG) to the Office of the Public Guardian.

Use a different address if you’re a member of the DX Exchange courier service.

Include the original EPA form or a certified copy if the original has been lost.

You’ll also need to pay the fee.

Fees

It costs £82 to register an EPA, unless you’re applying for help with fees (LPA120).

Send a cheque for the fee payable to ‘Office of the Public Guardian’ (the Office of the Public Guardian). Write the donor’s (someone’s) name on the back of the cheque.

How long registration takes

The EPA (EPA) will usually be registered between 8 and 10 weeks after you sent the application form (the form) and told the family members. It will take longer if one or more of the family members object.

Check an enduring power is legal

You can only use an enduring power of attorney (EPA) if it was made correctly.

Check that the EPA form (the application form EP2PG) was:

made when the donor was at least 18 and had the ability to make their own decisions (they had not lost ‘mental capacity’)

signed by the donor (someone’s) and a witness who was not one of the attorneys for the EPA (EPA)

signed by all the attorneys

When the EPA (EPA) was made you and any other attorneys had to be:

18 or over

not bankrupt - and have not been bankrupt since

When there's more than one attorney

Check the enduring power of attorney (EPA) form (the application form EP2PG) to find out how many attorneys have been appointed.

If there’s more than one attorney, check whether you must make decisions:

separately or together (sometimes called ‘jointly and severally’), which means you can make decisions on your own or with other attorneys

together (sometimes called ‘jointly’), which means you and all the other attorneys have to agree on a decision

The donor (someone’s) may give instructions for you to make some decisions ‘jointly’ and others ‘jointly and severally’.

Attorneys who are appointed jointly must all agree or they cannot make the decision.

Joint attorneys

If you’re appointed jointly with another attorney or attorneys and one of you stops being an attorney, the enduring power of attorney ends automatically.

You’ll need to find another way to help the donor (someone’s) make decisions.

Your duties

You’re responsible for helping the donor (someone’s) to make decisions for things like their (someone’s):

money and bills

bank and building society accounts

property and investments

pensions and benefits

Check the enduring power of attorney (EPA) form (the application form EP2PG) to see if the donor (someone’s) has listed:

restrictions on what you can do

guidance on how they (someone’s) want decisions to be made

How to manage the donor’s (someone’s) finances

You must manage the donor’s (someone’s) finances in their (someone’s) best interests.

Keep the donor’s (someone’s) finances separate from your own, unless you’ve got a joint bank account or own a home together. If you do, tell the bank or mortgage company you’re acting as the other person’s attorney.

You must keep accounts of the donor’s (someone’s) assets, income, spending and outgoings. The Office of the Public Guardian (OPG) and the Court of Protection can ask to check these.

You may be prosecuted if you misuse the donor’s (someone’s) money.

Gifts

You can buy gifts or give gifts of money on behalf of the donor (someone’s), including donations to charities. You must only make gifts:

to people who normally receive gifts from the person

on suitable occasions, eg birthdays, weddings

to charities that normally receive donations from the person

Gifts must be reasonable - read the guidance on suitable gifts.

Buying or selling property

You can buy or sell property on the donor’s (someone’s) behalf if it’s in their (someone’s) best interests.

Contact OPG (The Office of the Public Guardian (OPG)) if:

the sale is below the market value

you or your family want to buy the property (property)

you’re giving it (property) to someone else

They (The Office of the Public Guardian (OPG)) can advise you on whether you need to apply to the Court of Protection about this (giving).

If you’re selling the donor’s (someone’s) home and the donor (someone’s) has a health and welfare lasting power of attorney (LPA), you may need to discuss where the donor (someone’s) is going to live with the relevant attorney.

Wills

You cannot make a will on behalf of the donor (someone’s).

You can apply to the Court of Protection for a ‘statutory will’ if the donor (someone’s) needs to make a will, but lacks capacity to do it themselves (someone’s).

Payment and expenses

Unless you’re a professional attorney, you will not normally be paid for being someone’s attorney.

Expenses

You can claim expenses you’ve had while carrying out your duties as an attorney, for example:

travel costs

stationery

postage

phone calls

Keep your receipts and invoice the donor (someone’s) for your expenses.

Stop acting as an attorney

You’ll stop acting as the donor’s (someone’s) attorney if:

the donor (someone’s) dies - the enduring power of attorney (EPA) ends automatically

you choose to stop being an attorney - sometimes called ‘revoking’ or ‘disclaiming’ an attorneyship

you declare yourself bankrupt

If you stop you’ll need to fill in the relevant forms and provide the relevant documents.

If you had to make decisions jointly with other attorneys and any of you stop, the enduring power (the enduring power of attorney (EPA)) ends automatically. You’ll need to find another way to help the donor (someone’s) make decisions.

If the donor (someone’s) dies

You’ll stop being an attorney as soon as the donor (someone’s) dies. If the EPA (the enduring power of attorney (EPA)) was registered you must contact the Office of the Public Guardian (OPG). You must send them:

a copy of the death certificate

the original EPA (the enduring power of attorney (EPA))

If you want to stop being an attorney

If you decide to give up the role of attorney, fill in and send a notification form. Send it to:

the donor (someone’s) - if the EPA (the enduring power of attorney (EPA)) has not been registered

the donor and OPG - if the EPA (the enduring power of attorney (EPA)) has been registered

You should also tell any other attorneys appointed on the EPA (the enduring power of attorney (EPA)).