Income Tax in Scotland

Current rates

You pay Scottish Income Tax if you live in Scotland. It’s paid to the Scottish Government.

Scottish Income Tax applies to your wages, pension and most other taxable income.

You’ll pay the same tax as the rest of the UK on dividends and savings interest.

What you’ll pay

The table shows the 2021 to 2022 Scottish Income Tax rates you pay in each band if you have a standard Personal Allowance of £12,570. You do not get a Personal Allowance if you earn over £125,140.

Band | Taxable income | Scottish tax rate

Personal Allowance | Up to £12,570 | 0%

Starter rate | £12,571 to £14,667 | 19%

Basic rate | £14,668  to £25,296 | 20%

Intermediate rate | £25,297  to £43,662 | 21%

Higher rate | £43,663 to £150,000 | 41%

Top rate | over £150,000 | 46%

Who pays

You may also pay Scottish Income Tax if you:

move to or from Scotland

live in a home in Scotland and one elsewhere in the UK, for example for work

do not have a home and stay in Scotland regularly, for example you stay offshore or in hotels

How you pay

If you’re employed or get a pension, your tax code will start with an ‘S’. This tells your employer or pension provider to deduct tax at the Scottish rate.

Your tax code will be S1250L if you pay Scottish Income Tax and get the standard Personal Allowance of £12,500.

If you fill in an online Self Assessment tax return, there’s a box for you to tell HMRC that you pay Scottish Income Tax.

The tax year is from 6 April to 5 April the following year.

If you move to or from Scotland

You pay Scottish Income Tax if you move to Scotland and live there for a longer period than anywhere else in the UK during a tax year (6 April to 5 April the following year).

You must tell HMRC of your new address if you move to or from Scotland. You may pay tax at the wrong rate if you do not.

If HMRC changes your tax rate

The new rate you pay will be backdated to the start of the tax year (6 April) in which you moved. The tax taken from your wages or pension will be adjusted automatically so you pay the right amount across the whole year.

If you live in more than one home

You need to know which is your main home if you have one in Scotland and one somewhere else in the UK.

What counts as your main home

Your main home is usually where you live and spend most of your time.

It does not matter whether you own it (Your main home), rent it (Your main home) or live in it (Your main home) for free.

Your main home may be the home where you spend less time if that’s where:

most of your possessions are

your family lives, if you’re married or in a civil partnership

you’re registered for things like your bank account, GP or car insurance

you’re a member of clubs or societies

This might apply to you if you live away because of your work, for example you’re a lorry driver, an offshore worker or in the armed forces.

You can contact HMRC to change which home counts as your main one.

If you’re not sure which is your main home

HMRC has detailed information about working out which is your main home, including if:

you’re a mobile worker, for example your job means you travel most of the time

you’re a student

you do not have a permanent home

2020 to 2021 tax year

You pay a different rate of tax for income from the tax year 6 April 2020 to 5 April 2021.

Personal Allowance | Up to £12,500 | 0%

Starter rate | £12,501 to £14,585 | 19%

Basic rate | £14,586 to £25,158 | 20%

Intermediate rate | £25,159 to £43,430 | 21%

Higher rate | £43,431 to £150,000 | 41%

Top rate | over £150,000 | 46%

It applies to your wages, pension and most other taxable income.

You pay the same tax as the rest of the UK on dividends and savings interest.


Married Couple's Allowance

Overview

Married Couple’s Allowance could reduce your tax bill by between £353 and £912.50 a year.

You can claim Married Couple’s Allowance if all the following apply:

you’re living with your spouse or civil partner

one of you was born before 6 April 1935

For marriages before 5 December 2005, the husband’s income is used to work out Married Couple’s Allowance. For marriage and civil partnerships after this date, it’s the income of the highest earner.

If you and your partner were born on or after 6 April 1935, you may be able to claim Marriage Allowance instead.

What you'll get

Married Couple’s Allowance could reduce your tax bill each year if you’re married or in a civil partnership.

For the 2021 to 2022 tax year, it (Married Couple’s Allowance) could cut your tax bill by between £353 and £912.50 a year.

Use the Married Couple’s Allowance calculator to work out what you could get.

If you marry or register a civil partnership, you’ll get the allowance (Married Couple’s Allowance) on a pro-rata basis for the rest of that tax year (the 2021 to 2022 tax year).

If one of you dies or you divorce or separate, the allowance (Married Couple’s Allowance) continues until the end of the tax year (the 2021 to 2022 tax year).

You can transfer your Married Couple’s Allowance (Married Couple’s Allowance) to your spouse or civil partner.

If you and your spouse or civil partner are separated through circumstance rather than through a decision to formally separate, you can still claim Married Couple’s Allowance.

Eligibility

one of you was born before 6 April 1935

You can still claim Married Couple’s Allowance if you’re unable to live with your spouse or civil partner because of:

illness or old age, for example where your spouse or partner is in residential care

working away from home

an armed forces posting

being in prison

training or education

How to claim

If you fill in a Self Assessment tax return each year

Claim by completing the Married Couple’s Allowance section of the tax return.

If you do not fill in a Self Assessment tax return each year

Contact HM Revenue & Customs (HMRC) with details of your:

marriage or civil partnership ceremony

spouse or civil partner - including their (your spouse or partner) date of birth

Further information

Transfer unused Married Couple’s Allowance after the tax year (the 2021 to 2022 tax year) ends

If your spouse or civil partner pays tax, you can transfer any Married Couple’s Allowance that you have not used because:

you do not pay tax

your tax bill is not high enough

Fill in form 575 or ask HM Revenue and Customs (HMRC) (HM Revenue & Customs (HMRC)) to post you a copy.

Share or transfer your Married Couple’s Allowance (Married Couple’s Allowance) before the tax year (the 2021 to 2022 tax year) starts

You and your spouse (or civil partner) can:

share the minimum Married Couple’s Allowance (Married Couple’s Allowance)

transfer the whole of the minimum Married Couple’s Allowance (Married Couple’s Allowance) from one to the other

Fill in form 18 before the start of the tax year (the 2021 to 2022 tax year). You can also contact HMRC (HM Revenue & Customs (HMRC)) to get a copy in the post.

Tax allowances and giving to charity

If you pay tax and give money to a UK charity using Gift Aid, contact HMRC (HM Revenue & Customs (HMRC)). It can increase the tax allowances (Tax allowances) if you were born before 6 April 1938.


Tax and Employee Share Schemes

Overview

If your employer offers you company shares, you could get tax advantages, like not paying Income Tax or National Insurance on their value.

Tax advantages only apply if the shares (company shares) are offered through the following schemes:

Share Incentive Plans

Save As You Earn (SAYE)

Company Share Option Plans

Enterprise Management Incentives (EMIs)

You may be offered shares outside of these schemes (the following schemes). However these will not have the same tax advantages.

You can also get tax advantages if you’re an employee shareholder.

Share Incentive Plans (SIPs) (Share Incentive Plans)

If you get shares through a Share Incentive Plan (SIP) and keep them in the plan for 5 years you will not pay Income Tax or National Insurance on their value.

You will not pay Capital Gains Tax on shares you sell if you keep them in the plan (a Share Incentive Plan (SIP)) until you sell them.

If you take them (shares you sell) out of the plan (a Share Incentive Plan (SIP)), keep them (shares you sell) and then sell them (shares you sell) later on, you might have to pay Capital Gains Tax if their (shares you sell) value has increased.

There are 4 ways you can get shares under SIPs.

Free shares

Your employer can give you up to £3,600 of free shares in any tax year.

Partnership shares

You can buy shares out of your salary before tax deductions. There’s a limit to how much you can spend - either £1,800 or 10% of your income for the tax year, whichever is lower.

Matching shares

Your employer can give you up to 2 free matching shares for each partnership share you buy.

Dividend shares

You may be able to buy more shares with the dividends you get from free, partnership or matching shares (but only if your employer’s (Your employer) scheme allows it).

You will not pay Income Tax if you keep the dividend shares (Dividend shares) for at least 3 years.

You’ll have to pay Income Tax and National Insurance on any shares you take out of a SIP early.

Save As You Earn (SAYE)

This (Save As You Earn) is a savings-related share scheme where you can buy shares with your savings for a fixed price.

You can save up to £500 a month under the scheme (Save As You Earn). At the end of your savings contract (3 or 5 years) you can use the savings (your savings) to buy shares.

The tax advantages are:

the interest and any bonus at the end of the scheme (Save As You Earn) is tax-free

you do not pay Income Tax or National Insurance on the difference between what you pay for the shares (shares) and what they (shares)’re worth

You might have to pay Capital Gains Tax if you sell the shares (shares).

You’ll not pay Capital Gains Tax if you transfer the shares (shares):

to an Individual Savings Account (ISA) within 90 days of the scheme (Save As You Earn) ending

to a pension, directly from the scheme when it (Save As You Earn) ends

If you do not transfer your shares to a pension immediately when the scheme (Save As You Earn) ends, you can still transfer them (shares) up to 90 days later. You may have to pay Capital Gains Tax if they go up in value between when you buy them and when you transfer them.

Company Share Option Plan

This (Company Share Option Plan) gives you the option to buy up to £30,000 worth of shares at a fixed price.

You will not pay Income Tax or National Insurance contributions on the difference between what you pay for the shares (shares) and what they (shares)’re actually worth.

You may have to pay Capital Gains Tax if you sell the shares (shares).

Enterprise Management Incentives (EMIs)

If you work for a company with assets of £30 million or less, it may be able to offer Enterprise Management Incentives (EMIs).

Your company (a company with assets of £30 million or less) can grant you share options up to the value of £250,000 in a 3-year period.

You will not have to pay Income Tax or National Insurance if you buy the shares for at least the market value they had when you were granted the option.

If you were given a discount on the market value, you’ll have to pay Income Tax or National Insurance on the difference between what you pay and what the shares (shares) were worth.

Excluded activities

Companies that work in ‘excluded activities’ are not allowed to offer EMIs. Excluded activities include:

banking

farming

property development

provision of legal services

ship building

Employee shareholder shares

To be an employee shareholder, you must own shares in your employer’s company that were worth at least £2,000 when you got them (the shares).

You will not usually pay Income Tax or National Insurance on the first £2,000 worth of employee shareholder shares you get before 1 December 2016.

You will not get tax relief if you or someone you’re connected with (like a business partner, spouse or family member) have 25% or more voting rights in the company (your employer’s company).

When you become an employee shareholder your employer must pay for an independent expert to give advice about the terms and effects of the employee shareholder agreement. This advice not count as a taxable benefit.

Selling your shares

You might not pay Capital Gains Tax when you sell shares. It depends on when you signed your employee shareholder agreement (the employee shareholder agreement).

Before 17 March 2016

You only pay Capital Gains Tax on shares that were worth over £50,000 when you got them.

From 17 March 2016

You only pay Capital Gains Tax on gains over £100,000 that you make during your lifetime. The ‘gain’ is the profit you make when you sell shares that have increased in value.

Transferring your shares to an ISA

You can transfer up to £20,000 of employee shares into a stocks and shares Individual Savings Account (ISA) if you have shares in a:

Save As You Earn (SAYE) scheme

Share Incentive Plan (SIP)

Your ISA provider must agree to the transfer (transfer).

You will not have to pay Capital Gains Tax on any gains you make on your shares if you move them to an ISA.

You must transfer your shares to your ISA (an ISA) within 90 days of when you took out your SIP or SAYE shares.

These shares (your shares) will count towards your £20,000 ISA limit. They (your shares) cannot be in addition to the limit.

Ask your employer or ISA provider for more information on how to transfer.


Tax on your UK income if you live abroad

Overview

You usually have to pay tax on your UK income even if you’re not a UK resident. Income includes things like:

pension

rental income

savings interest

wages

If you’re eligible for a Personal Allowance you pay Income Tax on your income above that amount. Otherwise, you pay tax on all your income.

The country where you live might tax you on your UK income. If it has a ‘double-taxation agreement’ with the UK (UK), you can claim tax relief in the UK (UK) to avoid being taxed twice.

You do not normally pay tax when you sell an asset, apart from on UK property or land.

When tax is not due or is already deducted

Non-residents do not usually pay UK tax on:

the State Pension

interest from UK government securities (‘gilts’)

If you live abroad and are employed in the UK (UK), your tax is calculated automatically on the days you work in the UK (UK).

Income Tax is no longer automatically taken from interest on savings and investments.

When to report your income to HM Revenue and Customs (HMRC)

You usually have to send a Self Assessment tax return if:

you rent out property in the UK (UK)

you work for yourself in the UK (UK)

you have a pension outside the UK (UK) and you were UK resident in one of the 5 previous tax years

you have other untaxed income

You do not need to report your income to HMRC (HM Revenue and Customs (HMRC)) if you’ve already claimed tax relief under a ‘double-taxation agreement’.

If you’re a non-UK resident and were stuck in the UK (UK) because of coronavirus (COVID-19)

If you could not leave the UK when you intended because of coronavirus, you will not have to pay UK tax on employment income that:

you earned between the dates you intended to leave and when you actually left

you paid tax on in your home country

You must file a Self Assessment tax return, together with a completed SA109 form. Use the ‘other information’ section of your SA109 to include:

the dates you were stuck in the UK (UK) because of coronavirus

what you earned in that time

confirmation you paid tax on these earnings in another country

If you’re unsure how to file a Self Assessment return, you can get advice from a professional, like an accountant.

HMRC (HM Revenue and Customs (HMRC)) may ask you for proof that you:

could not leave the UK (UK) when you intended, for example an NHS isolation note

paid tax in another country on what you earned while stuck in the UK (UK)

left the UK (UK) as soon as you reasonably could

You may have to pay tax in the UK (UK) if you cannot prove you were unable to leave the UK (UK) and did not leave as soon as you could.

Sending a Self Assessment tax return

You cannot use HMRC’s (HM Revenue and Customs (HMRC)) online services to tell them (HM Revenue and Customs (HMRC)) about your income if you’re non-resident. Instead, you must do one of the following:

fill in a Self Assessment tax return (a completed SA109 form) and an SA109 form and send by post

use commercial Self Assessment software that supports SA109 reporting (this may appear as a ‘residence, remittance basis etc’ section)

get a tax professional to report your UK income for you

You’ll be fined if you miss the deadline - it’s earlier if you’re sending your return (a completed SA109 form) by post (31 October).

If you have overpaid

Apply for a refund if you think you’ve paid too much tax. This might happen if tax is deducted automatically (for example by your bank) but your total UK income is below your Personal Allowance.

Send form R43 to HMRC (HM Revenue and Customs (HMRC)), or claim the refund (a refund) in your Self Assessment tax return if you’re already doing one.

HMRC (HM Revenue and Customs (HMRC)) will usually send refunds by cheque. If you want HMRC (HM Revenue and Customs (HMRC)) to send a refund straight to your bank account, include your bank account number and sort code on your tax return. You need to include this information each time you complete a tax return.

Get help from a professional (like an accountant) if you need advice.

Rental income

You need to pay tax on your rental income if you rent out a property in the UK.

You may also need to pay tax if you make a gain when you sell property or land in the UK.

If you live abroad for 6 months or more per year, you’re classed as a ‘non-resident landlord’ by HM Revenue and Customs (HMRC) - even if you’re a UK resident for tax purposes.

How you pay tax

You can get your rent either:

in full and pay tax through Self Assessment - if HMRC (HM Revenue and Customs (HMRC)) allows you to do this

with tax already deducted by your letting agent or tenant

Get your rent in full

If you want to pay tax on your rental income through Self Assessment, fill in form NRL1i and send it back to HMRC (HM Revenue and Customs (HMRC)).

If your application is approved, HMRC (HM Revenue and Customs (HMRC)) will tell your letting agent or tenant not to deduct tax from your rent and you’ll need to declare your income in your Self Assessment tax return.

HMRC (HM Revenue and Customs (HMRC)) will not approve your application if your taxes are not up to date, for example you’re late with your tax returns or payments.

Get your rent with tax deducted

Your letting agent or tenant will:

deduct basic rate tax from your rent (after allowing for any expenses they (Your letting agent or tenant)’ve paid)

give you a certificate at the end of the tax year saying how much tax they (Your letting agent or tenant)’ve deducted

If you do not have a letting agent and your tenant pays you more than £100 a week in rent, they’ll deduct the tax from their rent payments to you.

Filling in your tax return

You need to declare your rental income in a Self Assessment tax return unless HMRC (HM Revenue and Customs (HMRC)) tells you not to.

You cannot use HMRC’s (HM Revenue and Customs (HMRC)) online services. Instead, you need to:

send your tax return by post

use commercial software

get help from a professional, like an accountant

You need to complete the ‘residence’ section (form SA109 if you’re sending it (your tax return) by post) and the ‘property’ section (form SA105).

You’ll be fined if you miss the deadline - it’s earlier if you’re sending your return (your tax return) by post (31 October).

If you’ve paid too much tax

You can ask for a refund if both:

your rental income is lower than your Personal Allowance

your letting agent (or tenant) already deducted basic rate tax on it (your rental income)

Fill in form R43 and send it back to HMRC (HM Revenue and Customs (HMRC)).

You cannot ask for a refund if you’re not eligible for a Personal Allowance.

Companies and trusts

A company is a ‘non-resident landlord’ if it receives income from renting UK property and either:

its (A company) main office or business premises is outside the UK

it (A company)’s incorporated outside the UK

Your company will get its rent in full if it’s resident in the UK for tax purposes - this includes UK branches of companies based abroad if they’re registered for Corporation Tax.

A trust is a ‘non-resident landlord’ if it receives income from renting UK property and all trustees usually live outside the UK.

Apply to get your rent in full

Companies should use form NRL2i to ask HMRC (HM Revenue and Customs (HMRC)) to get rental income in full. Trusts should use form NRL3i.

Selling or inheriting assets

If you’re not a UK resident, you do not usually pay either:

Capital Gains Tax if you sell most assets in the UK

Inheritance Tax if you inherit assets located in the UK

When you might be taxed

You’ll only have to pay Capital Gains Tax if:

you make a gain when you sell property or land in the UK

assets you sold (property or land) were used in a UK branch of a foreign business

you used to be a UK resident and you return to the UK within 5 years of leaving

If you inherited the asset

You’ll only have to pay Inheritance Tax if both:

you inherited property, money or shares in the UK

the deceased’s estate does not have the money to pay the Inheritance Tax (Inheritance Tax)

The normal rules for paying Income Tax apply if you get income from something you’ve inherited, for example rental income from a UK (the UK) property.

If you’re a non-resident and you inherit UK property or land you have to pay tax on any gains you make when you sell it. You do not pay tax if you inherit and sell other assets, for example UK shares.

Personal Allowance

You’ll get a Personal Allowance of tax-free UK income each year if any of the following apply:

you hold a British passport

you’re a citizen of a European Economic Area (EEA) country

you’ve worked for the UK government at any time during that tax year

You might also get it (a Personal Allowance of tax-free UK income) if it’s included in the double-taxation agreement between the UK and the country you live in.

Claim the Personal Allowance (a Personal Allowance of tax-free UK income)

If you’re not a UK (the UK) resident, you have to claim the Personal Allowance (a Personal Allowance of tax-free UK income) at the end of each tax year in which you have UK income. Send form R43 to HM Revenue and Customs (HMRC).

If you're taxed twice

You may be taxed on your UK (the UK) income by the country where you’re resident (a European Economic Area (EEA) country) and by the UK.

You may not have to pay twice if the country you’re resident in (a European Economic Area (EEA) country) has a ‘double-taxation agreement’ with the UK. Depending on the agreement, you can apply for either:

partial or full relief before you’ve been taxed

a refund after you’ve been taxed

Each double-taxation agreement sets out:

the country you pay tax in

the country you apply for relief in

how much tax relief you get

If the tax rates in the 2 countries are different, you’ll pay the higher rate of tax. The tax year may start on different days in different countries.

Double taxation agreements do not apply to tax on gains from selling UK residential property.

What income you can claim for

You can claim for income including:

most pensions - most UK government (such as civil service) pensions are only taxed in the UK (the UK)

wages and other pay (including self-employment)

bank interest

dividends - special rules apply, which HM Revenue and Customs (HMRC) explain in section 10 of ‘Residence, Domicile and the Remittance Basis’

How to claim tax relief

Check HMRC’s (HM Revenue and Customs (HMRC)) ‘Double-taxation digest’ for countries that have an agreement with the UK, and how income like pensions and interest is taxed.

You need to look at the relevant tax treaty for the rules on other types of income like wages and rent.

Fill in a claim form

Use the correct form depending on whether you’re resident in:

Australia

Canada

France

Germany

Ireland

Japan

New Zealand

Netherlands

South Africa

Spain

Sweden

Switzerland

United States of America

If you’re resident somewhere else, use HMRC’s (HM Revenue and Customs (HMRC)) standard claim form.

When you’ve filled in the form (HMRC’s (HM Revenue and Customs (HMRC)) standard claim form), send it (HMRC’s (HM Revenue and Customs (HMRC)) standard claim form) to the tax authority in the country where you’re resident. They’ll confirm your eligibility and either send the form (HMRC’s (HM Revenue and Customs (HMRC)) standard claim form) to HMRC (HM Revenue and Customs (HMRC)) or return it (HMRC’s (HM Revenue and Customs (HMRC)) standard claim form) to you to send on (use the address on the form (HMRC’s (HM Revenue and Customs (HMRC)) standard claim form)).

There’s a different form for individuals and companies claiming a refund on dividends paid by UK (the UK) Real Estate Investment Trusts.

If you need help

For help claiming double-taxation relief, you can:

get professional tax help, for example from a tax adviser

contact HMRC (HM Revenue and Customs (HMRC))

Capital Gains Tax

You only pay Capital Gains Tax if you make a gain on UK (the UK) property or land. You do not pay it on other UK (the UK) assets, such as UK (the UK) shares. You will not usually need to make a claim for assets you do not pay tax on - but you should check the relevant double taxation agreement.

If you return to the UK after being non-resident, you may have to pay tax on any assets you owned before you left the UK - even if you’ve paid tax on any gains in the country you moved to. You can usually claim double-taxation relief.

Dual residents

You can be resident in both the UK and another country (‘dual resident’). You’ll need to check the other country’s residence rules and when the tax year starts and ends.

HMRC (HM Revenue and Customs (HMRC)) has guidance for how to claim double-taxation relief if you’re a dual resident.

If you're a UK resident

You can live abroad and still be a UK resident for tax, for example if you visit the UK for more than 183 days in a tax year.

Pay tax on your income and profits from selling assets (such as shares) in the normal way.

You usually have to pay tax on your income from outside the UK as well.


National Insurance

Overview

You pay National Insurance contributions to qualify for certain benefits and the State Pension.

You pay mandatory National Insurance if you’re 16 or over and are either:

an employee earning above £184 a week

self-employed and making a profit of £6,515 or more a year

You may be able to pay voluntary contributions to avoid gaps in your NI contributions.

You need a National Insurance number before you can start paying National Insurance contributions.

If you earn between £120 and £184 a week, your contributions are treated as having been paid to protect your National Insurance record.

This page is also available in Welsh (Cymraeg).

National Insurance classes

There are different types of National Insurance (known as ‘classes’).

The type you pay depends on your employment status and how much you earn.

When you stop paying

If you’re employed, you stop paying Class 1 National Insurance when you reach the State Pension age.

If you’re self-employed you stop paying:

Class 2 National Insurance when you reach State Pension age

Class 4 National Insurance from 6 April (start of the tax year) after you reach State Pension age

Your National Insurance number

You have a National Insurance number (Your National Insurance number) to make sure your National Insurance contributions and tax are recorded against your name only.

It (Your National Insurance number)’s made up of letters and numbers and never changes.

You can find your National Insurance number:

on your payslip

on your P60

on letters about your tax, pension or benefits

in the National Insurance section of your personal tax account

You can apply for a National Insurance number if you do not have one or find your National Insurance number if you’ve lost it (Your National Insurance number).

Who uses your National Insurance number

These organisations need to know what your number (Your National Insurance number) is:

HM Revenue and Customs (HMRC)

your employer

the Department for Work and Pensions (which includes Jobcentre Plus and the Pension, Disability and Carers Service), if you claim state benefits, or in Northern Ireland the Department for Social Development

your local council, if you claim Housing Benefit, or the Northern Ireland Housing Executive

Electoral Registration Officers (to check your identity when you register to vote)

the Student Loan Company, if you apply for a student loan

your pension provider if you have a personal or stakeholder pension

your Individual Savings Account (ISA) provider, if you open an ISA

authorised financial service providers who help you buy and sell investments like shares, bonds and derivatives - you can check if your provider is authorised

To prevent identity fraud, keep your National Insurance number safe. Do not share it (Your National Insurance number) with anyone who does not need it (Your National Insurance number).

Proving your National Insurance number

You can save or print a letter confirming your National Insurance number from your personal tax account.

If you do not have a personal tax account, contact HMRC to ask for a letter.

National Insurance classes

The class you pay depends on your employment status and how much you earn.

National Insurance class | Who pays

Class 1 | Employees earning more than £184 a week and under State Pension age - they’re automatically deducted by your employer

Class 1A or 1B | Employers pay these directly on their employee’s expenses or benefits

Class 2 | Self-employed people earning profits of £6,515 or more a year. If you’re earning less than this, you can choose to pay voluntary contributions to fill or avoid gaps in your National Insurance record

Class 3 | Voluntary contributions - you can pay them to fill or avoid gaps in your National Insurance record

Class 4 | Self-employed people earning profits of £9,569 or more a year

See the current rates for Class 1, 2 and 4 contributions.

How much you pay

The amount of National Insurance you pay depends on your employment status and how much you earn.

You can see rates for past tax years.

If you’re employed

You pay Class 1 National Insurance contributions. The rates for most people for the 2021 to 2022 tax year are:

Your pay | Class 1 National Insurance rate

£184 to £967 a week (£797 to £4,189 a month) | 12%

Over £967 a week (£4,189 a month) | 2%

You’ll pay less if:

you’re a married woman or widow with a valid ‘certificate of election’

you’re deferring National Insurance because you’ve got more than one job

Employers pay a different rate of National Insurance depending on their employees’ category letters.

How to pay

You pay National Insurance with your tax. Your employer will take it from your wages before you get paid. Your payslip will show your contributions.

If you’re a director of a limited company, you may also be your own employee and pay Class 1 National Insurance through your PAYE payroll.

If you’re self-employed

You pay Class 2 and Class 4 National Insurance, depending on your profits. Most people pay both through Self Assessment.

You may be able to pay voluntary contributions to avoid gaps in your national insurance record if you:

have profits of less than £6,515 a year from your self-employment

have a specific job (such as an examiner or business owner in property or land) and you do not pay Class 2 National Insurance through Self Assessment

If you have a specific job and you do not pay Class 2 National Insurance through Self Assessment, you need to contact HMRC to arrange a voluntary payment.

If you’re employed and self-employed

You might be an employee but also do self-employed work. In this case your employer will deduct your Class 1 National Insurance from your wages, and you may have to pay Class 2 and 4 National Insurance for your self-employed work.

How much you pay depends on your combined wages and your self-employed work. HM Revenue and Customs (HMRC) (HMRC) will let you know how much National Insurance is due after you’ve filed your Self Assessment tax return.

Directors, landlords and share fishermen

There are different National Insurance rules for:

company directors

landlords running a property business

share fishermen for example you’re working on a British fishing boat but not under a contract of service

You can apply to HMRC to check your National Insurance record and claim a refund if you think you’ve overpaid.

What National Insurance is for

National Insurance contributions count towards the benefits and pensions in the table.

| Class 1: employees | Class 2: self-employed | Class 3: voluntary contributions

Basic State Pension | Yes | Yes | Yes

Additional State Pension | Yes | No | No

New State Pension | Yes | Yes | Yes

Contribution-based Jobseeker’s Allowance | Yes | No | No

Contribution-based Employment and Support Allowance | Yes | Yes | No

Maternity Allowance | Yes | Yes | No

Bereavement Support Payment | Yes | Yes | No

Class 4 contributions paid by self-employed people with a profit of £9,569 or more do not usually count towards state benefits.

Help if you're not working

Your benefits could be affected if there are gaps in your National Insurance record. National Insurance credits can help to avoid gaps in your record (your National Insurance record) and protect your benefits.

You can get credits if you cannot pay National Insurance contributions, for example, if:

you’re unable to work due to illness

you’re caring for someone

If you’re not working or getting credits you can also top up your National Insurance with voluntary contributions.

Change of circumstance

You must tell HM Revenue and Customs (HMRC) (HMRC) if you:

change your personal details, for example your name, address or marital status

start being self-employed

stop being self-employed


Work in an EU country

Overview

You’ll need a work permit to work in most EU countries if you’re a UK citizen.

In most cases, you’ll need a job offer from your chosen country so that you can get a visa to move there.

Check with the UK-based embassy of the country you want to work in (your chosen country) to see what you need to do.

If you want to work in an EU country, check the country’s living in guide for updates.

If you moved to the EU (EU) before 1 January 2021

If you were legally living in an EU country before 1 January 2021, your right to work will be protected as long as you carry on living there. This is because you are covered by the Withdrawal Agreement.

You’re also protected by the Withdrawal Agreement if you started working in one EU country and living in a different EU country or the UK, before 1 January 2021.

You’ll have the same rights as nationals of the country you’re working in when it comes to working conditions, pay and social security (for example, benefits).

Healthcare and insurance

You can use a European Health Insurance Card (EHIC) or UK Global Health Insurance Card (GHIC) if you’re working in an EU country for up to 3 months. Your EHIC or GHIC gives you access to free or cheaper state-provided medical treatment.

Some UK-issued EHICs may no longer be valid in Switzerland, Norway, Iceland or Liechtenstein.

Find out more about the EHIC and GHIC (Your EHIC or GHIC), including who can get them (Your EHIC or GHIC), where they (Your EHIC or GHIC)’re valid and how to apply.

If you’re planning to work in an EEA country or Switzerland for longer, you may need to:

register as a resident and pay social security contributions to use the state healthcare system in that country (an EEA country or Switzerland)

take out private health insurance

Each country’s healthcare system is different and you may have to pay for treatment you’d get for free on the NHS.

Find out more in the country healthcare guides.

You usually have to pay for any medical treatment outside of the EEA (EEA), but you can get free or reduced cost treatment in some other countries.

Working abroad for a UK employer

If you are sent to work abroad temporarily, your employer must follow some of the employment rules of the country you’re sent to work in.

Find out about the employment rules for a country by contacting its UK-based embassy.

You can also read guidance for business travellers visiting Europe.

Tax

You might still have to pay UK Income Tax, depending on what your ‘residency status’ will be in the country you’re going to (for example, if you’ll be a temporary or permanent resident).

Fill in form P85 to tell HM Revenue and Customs (HMRC) that you’ve left or are about to leave the UK to live or work abroad. Fill in the form and send it to HMRC.

HMRC (HM Revenue and Customs (HMRC)) will tell you how your tax will be affected.

National Insurance

You might be able to pay National Insurance while you’re working abroad, depending on where you’re working and how long for.

If you’re eligible, you can keep paying National Insurance to protect your State Pension and entitlement to other benefits.

Your circumstances change

Contact HMRC (HM Revenue and Customs (HMRC)) if your circumstances change when you’re abroad, for example if you move house or your marital status changes. You’ll need your National Insurance number.


Building a new home and VAT

Overview

You can apply for a VAT refund on building materials and services if you’re:

building a new home

converting a property into a home

building a non-profit communal residence - eg a hospice

building a property for a charity

The building work and materials have to qualify and you must apply to HM Revenue and Customs (HMRC) within 3 months of completing the work.

There is a separate guide to VAT if you’re working in the construction industry.

Eligibility

The application form has guidance on what building projects and materials qualify for a VAT refund. The basics are listed below.

New homes

The home must:

be separate and self-contained

be for you or your family to live or holiday in

not be for business purposes (you can use one room as a work from home office)

Builders working on new buildings should be zero-rated anyway and you won’t pay any VAT on their services.

Conversions

The building being converted must usually be a non-residential building. Residential buildings qualify if they haven’t been lived in for at least 10 years.

You may claim a refund for builders’ work on a conversion of non-residential building into a home.

For other conversions builders can charge a reduced VAT rate.

Communal and charity buildings

You may get a VAT refund if the building is for one of the following purposes:

non-business - you can’t charge a fee for the use of the building

charitable, for example a hospice

residential, for example a children’s home

Building materials

You may claim a VAT refund for building materials that are incorporated into the building and can’t be removed without tools or damaging the building.

What doesn’t qualify

You can’t get a VAT refund for:

building projects in the Channel Islands

materials or services that don’t have any VAT - for example, they were zero-rated or exempt

professional or supervisory fees - for example, architects or surveyors

hiring machinery or equipment

buildings for business purposes

buildings that can’t be sold or used separately from another property because of a planning permission condition

building materials that aren’t permanently attached to or part of the building itself

fitted furniture, some electrical and gas appliances, carpets or garden ornaments

How to claim

Fill in form 431NB to claim a VAT refund on a new build, or 431C to claim for a conversion.

Send your claim form to HM Revenue and Customs (HMRC).

You must claim within 3 months of the building work being completed.

What you need to include

You must include all the documents listed in the claim form (your claim form) as part of your application.

If an invoice is in your business’s name, you’ll need proof that you’ve refunded the amount from your personal bank - for example, a bank statement.

VAT invoices must be valid and show the correct rate of VAT or they will not be accepted. For invoices not in sterling, convert the amounts into sterling.

How long it takes

HMRC (HM Revenue and Customs (HMRC)) will write to you about when you can expect your VAT refund if your claim is successful. They (HM Revenue and Customs (HMRC)) will usually write to you within 6 weeks.

Help with VAT for building materials

Contact HMRC (HM Revenue and Customs (HMRC)) if you have further questions.


VAT Flat Rate Scheme

Overview

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

With the Flat Rate Scheme:

you pay a fixed rate of VAT to HMRC (HM Revenue and Customs (HMRC))

you keep the difference between what you charge your customers (customers) and pay to HMRC (HM Revenue and Customs (HMRC))

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

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

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

Join or leave the scheme (the Flat Rate Scheme)

You must be eligible to join the scheme (the Flat Rate Scheme).

How to join

You can join the scheme (the Flat Rate Scheme) online when you register for VAT.

You can also fill in VAT600 FRS and either:

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

send it by post

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

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

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

How to leave

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

To leave, write to HMRC (HM Revenue and Customs (HMRC)) and they (HM Revenue and Customs (HMRC)) will confirm your leaving date.

You must wait 12 months before you can rejoin the scheme (the Flat Rate Scheme).

Eligibility

You can join the Flat Rate Scheme if:

you’re a VAT-registered (VAT) business

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

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

Exceptions

You cannot use the scheme (the Flat Rate Scheme) if:

you left the scheme (the Flat Rate Scheme) in the last 12 months

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

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

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

your business is closely associated with another business

you’ve joined a margin or capital goods VAT scheme

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

Leaving the scheme (the Flat Rate Scheme)

You must leave the scheme (the Flat Rate Scheme) if:

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

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

Work out your flat rate

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

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

If you spend a small amount on goods

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

2% of your turnover

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

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

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

Flat rates for types of business

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

Type of business | Current VAT flat rate (%)

Accountancy or book-keeping | 14.5

Advertising | 11

Agricultural services | 11

Any other activity not listed elsewhere | 12

Architect, civil and structural engineer or surveyor | 14.5

Boarding or care of animals | 12

Business services not listed elsewhere | 12

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

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

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

Computer and IT consultancy or data processing | 14.5

Computer repair services | 10.5

Entertainment or journalism | 12.5

Estate agency or property management services | 12

Farming or agriculture not listed elsewhere | 6.5

Film, radio, television or video production | 13

Financial services | 13.5

Forestry or fishing | 10.5

General building or construction services* | 9.5

Hairdressing or other beauty treatment services | 13

Hiring or renting goods | 9.5

Hotel or accommodation before 15 July 2020 | 10.5

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

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

Investigation or security | 12

Labour-only building or construction services* | 14.5

Laundry or dry-cleaning services | 12

Lawyer or legal services | 14.5

Library, archive, museum or other cultural activity | 9.5

Management consultancy | 14

Manufacturing fabricated metal products | 10.5

Manufacturing food | 9

Manufacturing not listed elsewhere | 9.5

Manufacturing yarn, textiles or clothing | 9

Membership organisation | 8

Mining or quarrying | 10

Packaging | 9

Photography | 11

Post offices | 5

Printing | 8.5

Publishing | 11

Pubs before 15 July 2020 | 6.5

Pubs from 15 July 2020 to 30 September 2021 | 1

Pubs from 1 October 2021 to 31 March 2022 | 4

Real estate activity not listed elsewhere | 14

Repairing personal or household goods | 10

Repairing vehicles | 8.5

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

Retailing pharmaceuticals, medical goods, cosmetics or toiletries | 8

Retailing not listed elsewhere | 7.5

Retailing vehicles or fuel | 6.5

Secretarial services | 13

Social work | 11

Sport or recreation | 8.5

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

Travel agency | 10.5

Veterinary medicine | 11

Wholesaling agricultural products | 8

Wholesaling food | 7.5

Wholesaling not listed elsewhere | 8.5

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

What you pay

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

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

Calculating 2 flat rates

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

Get help

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


VAT retail schemes

How VAT retail schemes work

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

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

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

There are 3 standard VAT retail schemes:

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

Apportionment Scheme - you buy goods for resale

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

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

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

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

Joining and using a scheme

You can join a retail scheme at the beginning of any VAT period. You don’t need to tell HMRC (HM Revenue and Customs (HMRC)).

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

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

Changing and leaving a scheme

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

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

Caterers, pharmacists and florists

There are separate rules if you’re a:

caterer

pharmacist

florist

Point of Sale Scheme

Who can use it

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

How to calculate your VAT

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

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

Apportionment Scheme

Who can use it

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

You can’t use apportionment if you provide:

services

goods that you’ve made or grown yourself

catering services

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

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

How to calculate your VAT

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

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

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

Direct Calculation Scheme

Who can use it

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

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

How to calculate your VAT

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

Total up the ESP for the VAT period.

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

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

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


Getting your first adult passport

Who can apply

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

you’re a British national

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

you’ve never had a UK passport before

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

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

An adult passport is valid for 10 years.

How long it takes

Allow up to 10 weeks to get your passport.

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

Do not book travel until you get your passport.

Ways to apply

If you’re in the UK, you can either:

apply online - it costs £75.50

apply with a paper form - it costs £85

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

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

What documents you need to apply

You must send original documents. Photocopies are not accepted.

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

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

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

You were born or adopted in the UK

What documents you need depend on when you were born.

Before 1 January 1983

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

On or after 1 January 1983

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

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

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

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

You were born outside the UK

What documents you need depend on your circumstances.

You have a certificate of naturalisation or registration

You’ll need both:

your naturalisation or registration certificate

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

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

You’ll need all of the following:

your birth certificate

your current passport

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

You’ll need all of the following:

your full birth certificate showing your parents’ details

your father’s (your father) birth certificate

your parents’ marriage certificate

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

Born on or after 1 January 1983

You’ll need all of the following:

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

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

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

Your circumstances are different

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

How your documents will be sent back

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

Apply online

To apply online you’ll need:

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

someone who can confirm your identity

supporting documents

a credit or debit card

It costs £75.50.

Start your application

Apply and pay for your passport online.

Start now

Ask someone to confirm your identity

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

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

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

Send your documents

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

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

Apply with a paper form

To apply with a paper form you’ll need:

a filled-in application form

2 identical printed passport photos

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

supporting documents

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

It takes longer to apply by post than online.

Fill in your application form (a filled-in application form)

You can get a paper application form (a paper form) from either:

a Post Office that offers the Passport Check and Send service

the Passport Adviceline

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

Read the booklet that comes with the form (a paper form) if you need help with your application.

Get a countersignatory

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

fill in section 10 of your form (section 10) (a paper form)

sign and date one of your photos

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

Gather your documents and send your application

You need to send all of the following:

your filled-in application form (a filled-in application form)

your supporting documents

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

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

post them (your form, documents and photos) using the pre-printed envelope that comes with the form (a paper form)

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

After you apply

Passport interviews

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

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

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

Getting your new passport and supporting documents

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

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


Collective (group) passports

Overview

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

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

A collective passport costs £39.

Young people should travel on their own passports if possible.

Who can use a collective passport

The passport (a collective passport) is not for families but for groups such as:

schools and sixth form colleges

guides

scouts

other recognised youth organisations

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

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

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

The group leader and deputy leader must:

be aged 21 or over

be a British citizen and have a British passport

be a UK resident

Countries you can visit

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

Austria

Denmark

France

Italy

Malta

Norway

Romania

Spain

Switzerland

Check if you need a visa

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

How to apply

Download the application form.

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

Collect your supporting documents.

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

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

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

Paying the fee (the £39 fee)

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

Checks on your application

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

Supporting documents

Each application must include:

a collective passport photo identity card for each child

one supporting letter for the whole application

Nationality questionnaire and consent form

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

form for a child born in the UK

form for a child born outside the UK

Details of who can give consent are on the form (the application form).

Request collective passport photo identity cards

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

the number of cards you need

the full name and address of the school or organised group

a contact name and phone number

Complete collective passport photo identity cards

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

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

Rules for photos

The photos:

should be of a similar quality to standard passport photos

should not have been previously used on another document

must not be laminated or photocopies

You can use:

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

printed digital photos

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

Each child must sign their (the child’s) card before they (the child’s) travel.

Supporting letter

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

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

all members of the group are amateurs

they (all members of the group) will not get any payment

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

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

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

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

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

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

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

Swimming or judo clubs | Someone from the national headquarters

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

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

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

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

Getting the passport changed

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

If you need to amend the passport

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

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

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


Options when customs seizes your things

Overview

Customs will destroy or sell anything it seizes from you for breaking the rules on bringing or receiving goods from abroad, unless you:

ask for your things back - you can do this even if you agree customs was right to seize them

think customs was wrong to seize your things - you’ll have to go to court

This applies to:

goods, cars and other vehicles you bring into the UK

any vehicle you use to transport your things

packages in the post

Collecting things from a seized vehicle

You have 45 days to collect anything you left in your vehicle if it’s been seized. Send a letter marked ‘personal property’ to the address on the notice or letter you got from customs.

If your things or cash are seized as criminal evidence

Customs officers can also seize goods, vehicles and cash you bring into the UK if they suspect a crime. They’ll explain what happens next and what you can do.

Complain about how you were treated

You can complain about how customs officers treated you during a customs seizure. Complain to Border Force or HM Revenue and Customs (HMRC), depending on who seized your things.

Contact HMRC (HM Revenue and Customs (HMRC)) if you have questions about customs.

Ask for your things back

You can ask for your things back (make a ‘restoration request’) even if you agree customs was right to take them (your things).

If you think you should get your things back because you did not break the rules (for example, you brought in alcohol for your own use) you must ask for a court hearing instead of making a restoration request.

If your request is accepted, you can get your things back but you may have to pay a fee and any duty you owe.

You may be offered compensation if your things have already been destroyed or sold.

Making a request

Follow the example letter or write your own.

You must explain why you think you should get your things back, for example you can now provide missing import or export documents.

You must include:

the seizure reference number on the notice you got from customs (the notice or letter you got from customs)

your name and address

a list of the things you want back - include details, for example quantities and brands

proof of ownership - for a vehicle, this must be proof of purchase, for example a receipt

anything else that supports your request to get your things back, for example import documents

Notice 12A gives detailed guidance about making a restoration request and getting compensation.

Where to send it (a restoration request)

Send your request (a restoration request) to Border Force if it seized your things.

If HM Revenue and Customs (HMRC) (Customs) seized your things, send your request to the address on the notice or letter you got from customs.

Check the notice or letter you got from customs if you do not know who seized your things. Contact HMRC (Customs) if you need a copy of the notice (the notice or letter you got from customs).

Deadline

There’s no deadline for making a restoration request. But your things will usually be destroyed or sold:

straight away if they (your things)’re perishable, for example food, beer or tobacco

45 days after they (your things)’re seized if they (your things)’re not perishable, for example spirits and cars

If you send a restoration request, non-perishable things are usually kept until your request is considered.

Getting legal help

You can appoint someone to deal with your request for you, for example a solicitor. Send an agent authority form with your request (a restoration request).

If you’re unhappy with the response

You can ask for the response to your request (the response) (a restoration request) to be reviewed if:

you do not get your things back or get compensation

you disagree with the fee for getting your things back

The letter telling you the response will also tell you how to ask for a review.

If you disagree with the review (a review)

You can appeal to the tax tribunal if you disagree with the outcome of the review (a review).

Ask for a court hearing

Send a ‘notice of claim’ if you think it was illegal for customs to seize your things, for example you brought in alcohol or tobacco for your personal use.

A seizure is legal if you break the rules on bringing or receiving things from abroad.

You’ll have to go to court - if you win your claim, you’ll get your things back. If they (your things)’ve already been disposed of, you can ask for compensation.

You may have to pay court costs if you do not win your claim.

Sending a notice of claim

Follow the example notice of claim or write your own. You’ll need to include:

the seizure reference number on the notice you got from customs (the example notice of claim)

your name and address

a list of the things you think customs was wrong to seize - include details, for example quantities and brands

proof of ownership if your vehicle was seized

why you think it was illegal for customs to seize your things

Notice 12A gives detailed guidance about making a claim and what happens in a court hearing.

If Border Force seized your things

Send your notice of claim to Border Force’s (Border Force) post seizure unit.

For excise goods such as alcohol, tobacco and fuel, send your notice of claim to:

For all other goods send your notice of claim to:

Check the notice or letter you got from customs if you do not know who seized your things. Contact HMRC if you need a copy of the notice (the example notice of claim).

Deadline

Your notice of claim must be received by HMRC or Border Force within a month of your things being seized.

Your things are usually kept until your claim is decided, unless they’re perishable, for example they’re food.

Get legal help

You can appoint someone (for example, a solicitor) to deal with your claim and represent you in court.

Send an agent authority form with your notice of claim.

If you live outside the UK

You must appoint a UK solicitor to handle your claim and represent you in court.

Send an agent authority form giving the solicitor’s details with your notice of claim.


Biometric residence permits (BRPs)

What a BRP is

A biometric residence permit (BRP) can be used to confirm your:

identity

right to study or work in the UK

right to any public services or benefits you’re entitled to

You’ll usually get a BRP if you:

apply to come to the UK for longer than 6 months

extend your visa to longer than 6 months

apply to settle in the UK

transfer your visa to a new passport

apply for certain Home Office travel documents

You do not have to apply separately for a BRP.

You will not get a BRP if you use the ‘UK Immigration: ID Check’ app to prove your identity when applying for your visa. You’ll get a digital immigration status instead.

What’s on your BRP

Your BRP will include:

your name, date and place of birth

your fingerprints and a photo of your face (this is your biometric information)

your immigration status and any conditions of your stay

whether you can access public funds, for example benefits and health services

You may have a National Insurance (NI) number printed on the back of your BRP. Not all BRPs have this - it depends on factors like the date it (your BRP) was issued and your visa status.

You’ll need to apply for an NI number if all of the following apply:

there is not one on your BRP

you do not already have one

you’re planning to work, claim benefits, apply for a student loan or pay Class 3 voluntary National Insurance contributions

Guidance

Read the guidance about biometric residence permits if you’re applying from:

inside the UK

outside the UK

Give your fingerprints and photo

You’ll be asked to provide your fingerprints and photo (‘biometric information’) if you’re getting a biometric residence permit (BRP) as part of your visa or immigration application.

You need to:

have a digital photo taken of your face

put your fingers on a glass screen to be scanned

The process takes less than 5 minutes and does not involve any ink or mess. You will not need to take off your head covering if you wear it for religious or medical reasons.

If you do not have any fingers you only need to have a digital photo taken of your face. It will be noted on your records that you’re physically unable to provide fingerprints.

What children need to do when they give their biometric information

Children under 16 must be accompanied by a parent, guardian or someone over 18 who has legal responsibility for them.

Children do not need to give their fingerprints if they are under 5 when they apply.

Where to provide your biometric information

Where you give your biometric information depends on how you’re making your visa or immigration application.

If you’re applying from within the UK, you’ll usually go to one of the following:

a UK Visa and Citizenship Application Services (UKVCAS) service point

a Service and Support Centre (SSC)

a Post Office branch

If you’re outside the UK, you’ll be asked to go to a visa application centre.

Most overseas UK visa application centres are open, but some are closed until further notice because of coronavirus (COVID-19). Check with your local visa application centre for the latest information on the services they’re offering.

If you’re applying to extend your stay or switch to a different visa, you must be in the UK to provide your biometric information.

Fee

It costs £19.20 to give your biometric information (or reuse it (your biometric information) if you’ve provided it (your biometric information) before) if you apply from within the UK.

If you apply from outside the UK the cost (costs) is included in your application fee.

Getting your BRP

How you get your biometric residence permit (BRP) depends on where you made your visa or immigration application.

If you applied from inside the UK

Your BRP (your biometric residence permit (BRP)) will be sent to you by courier. You do not need to collect it (your biometric residence permit (BRP)).

You’ll usually receive it (your biometric residence permit (BRP)) within 7 to 10 days of getting your ‘decision letter’ from the Home Office saying that you can remain in the UK.

Find out what to do if your BRP (your biometric residence permit (BRP)) has not arrived within 10 days.

Your BRP (your biometric residence permit (BRP)) will be sent to the address you gave in your application. If you want it (your biometric residence permit (BRP)) to be sent elsewhere, you need to update your address before you receive your decision letter.

If you applied from outside the UK

Collect your BRP (your biometric residence permit (BRP)) once you’re in the UK.

You must usually do this (Collect) before the vignette sticker in your travel document expires or within 10 days of arriving in the UK, whichever is later.

Do not collect your BRP if you’re self-isolating because of coronavirus (COVID-19). The Post Office will keep your BRP for 90 days. Collect it when you finish self-isolating.

Check your decision letter. It (your decision letter) will tell you to collect your BRP (your biometric residence permit (BRP)) from either:

a named Post Office branch

your sponsor, if you chose this option when you applied

You must be over 18 to collect a BRP.

If your Post Office branch is closed because of coronavirus (coronavirus (COVID-19)), your BRP (your biometric residence permit (BRP)) will be stored safely until it reopens. Contact your Post Office (The Post Office) for more information.

What you’ll need

Bring your passport or travel document with your vignette sticker in when you collect your BRP.

You’ll get your vignette sticker when your visa application is approved. You have permission to come to the UK within 90 days of getting it.

Collecting a child’s BRP

You must be nominated to collect a child’s BRP, even if you’re the child’s (a child’s) parent.

The Home Office (The Post Office) will contact you if you’re approved to collect the child’s BRP (a child’s BRP).

It’s currently taking over 30 days to approve requests to collect a BRP on behalf of a child. This is because of coronavirus (coronavirus (COVID-19)).

If the child (a child) needs to leave and re-enter the UK before you’re approved to collect their BRP (a child’s BRP), apply for a ‘replacement BRP visa’. This will let them (a child) re-enter the UK once only. It costs £154.

You do not need to be nominated if you’re also collecting your own BRP and you are named on your child’s (a child’s) vignette sticker.

Collecting your BRP from a different Post Office branch

You can choose to pick up your BRP from a different Post Office branch. You’ll need to arrange this at the branch and pay a fee.

Check that the Post Office branch you want to use offers a ‘BRP collection service’.

Nominate someone else to collect your BRP

You can nominate someone else to collect your BRP if you have a serious illness or disability that prevents you from collecting it (your BRP). They must provide your passport as evidence that you’ve entered the UK.

You cannot nominate someone to collect your BRP if you’re self-isolating because of coronavirus (coronavirus (COVID-19)). Collect it when you finish self-isolating.

The person you nominate must have one of the following:

a passport

an EU national identity card

a BRP

You can get someone to make the nomination for you, for example a legal representative, charity, employer, college or university.

The Home Office will contact you if the person you nominate is approved to collect your BRP.

It’s currently taking over 30 days to approve nominations to collect a BRP on behalf of someone else. This is because of coronavirus (coronavirus (COVID-19)).

If you need to leave and re-enter the UK before the person you’ve nominated to collect your BRP is approved, apply for a ‘replacement BRP visa’. This will let you re-enter the UK once only. It costs £154.

If you change your mind, you can still collect your BRP yourself or you can nominate a different person. You do not need to cancel the original nomination.

Nominate someone

Report a problem with collecting your BRP

Tell the Home Office if you cannot collect your BRP for any reason, for example:

you went to collect it (your BRP) from the Post Office and it (your BRP) was not there

you’ve lost your passport or travel document, or cannot prove your identity

you do not know which Post Office to go to because you’ve lost your decision letter

The Home Office will email you to tell you what to do next. It’s currently taking over 30 days to respond because of coronavirus (coronavirus (COVID-19)). It’ll take longer if you do not give an email address.

If you need to leave and re-enter the UK before you get your BRP, apply for a ‘replacement BRP visa’. This (a ‘replacement BRP visa’) will let you re-enter the UK once only. It (a ‘replacement BRP visa’) costs £154.

Do not tell the Home Office that you cannot collect your BRP if you’re self-isolating because of coronavirus (coronavirus (COVID-19)). Collect it (your BRP) when you finish self-isolating.

Report now

If there’s a problem with your BRP

Report any problems with your BRP within 10 days of collecting it (your BRP).

If your BRP has not arrived

You will usually receive your biometric residence permit (BRP) within 10 days of getting your ‘decision letter’ (your decision letter) from the Home Office if you applied from inside the UK.

Before your BRP (your biometric residence permit (BRP)) arrives

You may be able to prove your immigration status a different way if your BRP has not arrived yet.

Prove your right to work

If the visa sticker (called a vignette) in your passport or travel document has not expired, you can use it as proof of your right to work in the UK.

If the vignette has expired, your employer can ask the Home Office to confirm your right to work.

Prove your right to rent in England

If the visa sticker (called a vignette) in your passport or travel document has not expired, you can use it as proof of your right to rent.

If the vignette has expired, your landlord can contact the Home Office to confirm your right to rent.

You do not need to prove your right to rent in Wales, Scotland or Northern Ireland.

Prove your immigration status to the government or the NHS

If you need to prove your status to get benefits or use the NHS, tell the government department, local council or NHS (the NHS) service you’re dealing with that your BRP has not arrived. They will contact the Home Office to confirm your status.

Leave the UK

If you need to leave and re-enter the UK before you get your BRP, apply for a ‘replacement BRP visa’. This will let you re-enter the UK once only. It costs £154.

When you apply, you’ll need to:

choose the country you’re going to provide your fingerprints and photo in

confirm that you can travel to a visa application centre

Apply for a replacement BRP visa.

Open a bank account

You usually do not need a BRP to open a bank account. Contact the bank to check if you’ll need a BRP or if you can use a different document.

If your BRP has not arrived within 10 days

Contact the delivery provider TNT if either:

your BRP has not arrived within 10 days of you getting your decision letter

you missed the delivery of your BRP

The delivery provider (the delivery provider TNT) will track your BRP and rearrange delivery, if needed.

You’ll need:

the postcode of the address you gave in your application

the consignment number

Your consignment number (the consignment number) is a 9 number code - you’ll usually have it (the consignment number) in an email from gov.notify and TNT (the delivery provider TNT).

Contact TNT (the delivery provider TNT) to track or rearrange the delivery of your BRP.

If you do not have a consignment number or TNT (the delivery provider TNT) is unable to help, tell the Home Office that your BRP has not arrived.

Tell the Home Office that your BRP has not arrived

You can contact the Home Office about your BRP delivery if:

you’ve applied from inside the UK

your ‘decision letter’ from the Home Office saying that you can remain in the UK arrived more than 10 days ago

You should only contact the Home Office if either:

you have already contacted the delivery provider (the delivery provider TNT), and they (the delivery provider TNT) could not help you

you do not have a consignment number to track your delivery with the delivery provider (the delivery provider TNT)

You’ll need the following information:

your full name, date of birth and nationality

an email or postal address

your decision letter

You can get someone to contact the Home Office for you, for example a legal representative, charity, employer, college or university.

The Home Office will email you to tell you what to do next. It’s currently taking over 30 days to respond because of coronavirus (COVID-19). It’ll take longer if you do not give an email address.

Do not use this service if the delivery provider tried to deliver your BRP and left a card, or sent a text message or email. Contact them to rearrange delivery.

Report now

Report a problem with your new BRP

If there’s a problem with your BRP (your new BRP) when it (your new BRP) arrives, report it within 10 days. Otherwise you may have to apply and pay for a replacement.

You can report online if your BRP (your new BRP) does not arrive.

Mistakes in the length or conditions of your visa

If you applied for your visa from inside the UK, you can ask for an administrative review.

If your BRP (your new BRP) expires on 31 December 2024

You do not need to tell UKVI if your BRP (your new BRP) expires on 31 December 2024 but you have leave to stay longer.

UKVI will update their (UKVI) information on how to update your BRP (your new BRP) in early 2024. You do not need to do anything and your immigration status will not be affected.

Other problems with your BRP (your new BRP)

You can report other problems with your BRP (your new BRP) online, for example:

there’s a mistake on it (your new BRP), for example your name, gender or date of birth is wrong

your BRP (your new BRP) was damaged when it (your new BRP) arrived

If your name is long it may appear ‘cut off’ on your BRP (your new BRP). This is not a mistake - it is because there is limited space on the BRP card. However, if there’s a spelling mistake, you must report it.

Report a problem with your BRP (your new BRP) online

You’ll need to have the following:

your BRP number

your full name, date of birth and nationality as they appear on your BRP (your new BRP)

an email or postal address

You can get someone to report the problem (a problem with your BRP (your new BRP)) for you, for example a legal representative, a charity, employer, college or university.

Report a problem

If there is a problem with your BRP (your new BRP) and you need to leave and re-enter the UK, apply for a ‘replacement BRP visa’. This will let you re-enter the UK once only. It costs £154.

If your BRP is lost or stolen

You can report your biometric residence permit (BRP) lost or stolen from inside or outside the UK. You can only order a replacement from inside the UK.

The Home Office will contact you within one working day of reporting it (your new BRP).

You can get someone to report for you, for example a legal representative, a charity, employer, college or university.

You will not be able to use your BRP (your new BRP) if you find it (your new BRP) after you report it (your new BRP) lost or stolen.

If you’re in the UK

If your lost or stolen BRP was valid for 3 months or more, report it and apply for a replacement. You must do this within 3 months of losing it.

You can be fined up to £1,000 and made to leave the UK if you do not apply for a replacement within 3 months.

If your BRP was valid for 3 months or less, you must do one of the following:

report it (your BRP) as lost or stolen if you do not intend to remain in the UK after its (your lost or stolen BRP) expiry date

apply for a replacement if you plan to leave and re-enter the UK within 3 months of its (your lost or stolen BRP) expiry date

apply to extend your visa if you want to stay in the UK after its expiry date - if granted, you’ll automatically get a new BRP

If you’re outside the UK

You must report your lost or stolen BRP (your BRP) outside the UK.

You cannot apply for a replacement BRP outside the UK. Instead, you’ll need to apply for a ‘replacement BRP visa’, which lets you re-enter the UK once only. It costs £154.

You can apply for a replacement BRP when you return to the UK. You must do this within 3 months of reporting it (your new BRP) lost or stolen unless you have a good reason, for example you were unable to return to the UK in that time.

If you’ve been away for over 2 years and you’ve lost your documentation proving your right to live in the UK, you can apply for a Returning Resident visa.

If you’re in North Korea you cannot apply for a replacement BRP visa online. Read the guidance for North Korea and use form VAF2 instead.

Replace an expired BRP

How you replace an expired BRP depends on whether you are in the UK and what type of leave you have.

If you have indefinite leave to remain or enter

Use the BRP replacement service from within the UK.

If your visa is about to expire

Your BRP expiry date is usually the same as the expiry date of your visa. To get a new BRP, you must first apply to extend your visa.

If it is granted, you will automatically get a new BRP.  You cannot use the BRP replacement service.

If you’re outside the UK

You cannot apply for a replacement BRP if it (your visa) expires while you are outside the UK. Instead, you’ll need to apply for a ‘replacement BRP visa’, which lets you re-enter the UK once only. It costs £154.

You can apply for a replacement BRP when you return to the UK. You must do this within 3 months of its (your visa) expiry unless you have a good reason, for example you were unable to return to the UK in that time.

Replace your visa with a BRP

You can apply for a biometric residence permit (BRP) to replace the visa (or wet ink stamp) in your passport or travel document, for example if:

your passport or travel document has expired or it (your passport or travel document)’s been lost or stolen

the details on your visa (including your facial appearance) have changed

You must apply from inside the UK.

There’s a different way to prove you can live in the UK if you’re an EU citizen or related to someone from the European Economic Area (EEA) or Switzerland.

The fee and how you apply depend on your visa status.

When you apply, you’ll be asked to make an appointment at a UK Visa and Citizenship Application Services (UKVCAS) service point to provide your biometric information (your fingerprints and a photo).

You have permission to settle (‘indefinite leave to remain’)

You must apply online if you have indefinite leave to remain. It costs £229. You’ll get a decision within 6 months.

If you want a faster decision you can pay an extra £800 for the super priority service. You’ll get a decision:

by the end of the next working day after your UKVCAS (UK Visa and Citizenship Application Services (UKVCAS)) appointment if your appointment is on a weekday

2 working days after your UKVCAS (UK Visa and Citizenship Application Services (UKVCAS)) appointment if your appointment is at the weekend

Working days are Monday to Friday, not including bank holidays.

You have temporary permission to stay in the UK (‘leave to remain’)

You can apply online if you have leave to remain (indefinite leave to remain). It (apply) costs £161. You’ll get a decision within 8 weeks.

You’re a Commonwealth citizen and do not have the documents to prove your right to stay in the UK

You may be eligible to get a BRP under the Windrush Scheme.

Get help to apply online

You can get help with completing the online form if you:

do not feel confident using a computer or mobile device

do not have internet access

You can only use this service (the super priority service) if you’re applying in the UK.

You cannot get immigration advice through this service (the super priority service).


Marriage Visitor visa

Overview

You must apply for a Marriage Visitor visa if:

you want to get married or register a civil partnership in the UK

you want to give notice of a marriage or civil partnership in UK (the UK)

you’re not planning to stay or settle in the UK after your marriage or civil partnership

you meet the other eligibility requirements

You do not need a Marriage Visitor visa to convert your civil partnership into a marriage - you can apply for a Standard Visitor visa.

You cannot apply if you qualify for British citizenship - including if you can have dual nationality. You must apply for British citizenship instead.

If you or your family are from the EU, Switzerland, Norway, Iceland or Liechtenstein

You will not need a Marriage Visitor visa if you come to the UK on or before 30 June 2021.

If you come to the UK from 1 July 2021 you’ll need to apply for a visa, unless one of the following applies:

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

you have applied to the EU Settlement Scheme, and you have not got a decision yet

you’re an Irish citizen

What you can and cannot do

You can:

marry or enter into a civil partnership in the UK within 6 months of your arrival - you must use a venue licensed for this purpose

pass through the UK in transit (on your way to another country)

You cannot:

get public funds (benefits)

bring in family members (‘dependants’) - they must apply separately

live in the UK for extended periods through frequent visits

extend your visa or switch to another visa

work - except for permitted activities related to your work or business overseas, such as attending meetings

study

Read the guidance for more information about what you can and cannot do with a Marriage Visitor visa.

How long you can stay

You can use this visa (a Marriage Visitor visa) to visit the UK for up to 6 months.

When to apply and how long it takes

If you need a visa, you must apply online before you come to the UK.

As part of your application, you’ll need to book an appointment at a visa application centre to prove your identity and provide your documents.

Allow time to attend your appointment, as the visa application centre (a visa application centre) could be in another country.

The visa application centre (a visa application centre) may keep your passport and documents while processing your
application.

The earliest you can apply is 3 months before you travel.

Getting a decision

Once you’ve applied online, proved your identity and provided your documents, you’ll usually get a decision on your visa within 3 weeks.

Find out how to get your visa decision faster - this depends on what country you’re in.

Fees

It costs £95 to apply.

Eligibility

You must prove that:

you’re 18 or over

you’re free to give notice of marriage, to marry or enter into a civil partnership in the UK within 6 months of your arrival

you’re in a genuine relationship

you’re visiting the UK for less than 6 months

you’ll leave the UK at the end of your visit

you’ll not live in the UK for extended periods through frequent or successive visits, or make the UK your main home

you’re able to support yourself during your trip (or have funding from someone else to support you)

you’re able to pay for your return or onward journey (or have funding from someone else to pay for the journey)

you have proof of any other activities you want to do in the UK, as allowed by the Visitor Rules

Documents you'll need

You must provide a passport or travel document. Your passport should be valid for the whole of your stay in the UK and contain a blank page for your visa.

You can supply the following to support your application:

details of the marriage or civil partnership and proof that you’ve paid money for some of its costs

proof that you’re planning to get married in the UK, for example a booking confirmation or emails between you and the venue

See the full list of documents you can provide to prove your eligibility.

You’ll need to provide a certified translation of any documents that are not in English or Welsh.

If you’ve been married before

You’ll need to show proof that you’re free to marry or enter into a civil partnership again, for example a:

decree absolute

death certificate of a previous partner

You may need to provide additional documents depending on your circumstances.

Apply from outside the UK

If you need a visa, you must apply online before you travel to the UK.

Check what documents you’ll need to apply.

If you’re from the EU, Switzerland, Norway, Iceland or Liechtenstein, you will not need a Marriage Visitor visa if you come to the UK on or before 30 June 2021.

Proving your identity and providing supporting documents

As part of your online application, you need to book an appointment at a visa application centre. You’ll have your fingerprints and photograph (known as ‘biometric information’) taken at your appointment.

Allow time to attend your appointment (an appointment at a visa application centre), as the visa application centre (a visa application centre) could be in another country.

Apply for a Marriage Visitor visa

Once you’ve started your application you can save your form and complete it later.

Apply now

Continue your application

You can sign back into your application if you’ve saved it (your form). Check your email and follow the link to return to your application.

Apply with family members

Your partner must apply for their own Marriage Visitor visa and pay the fee if you both need one. Your child will need to apply as a standard visitor if they need a visa.

You can apply on behalf of your partner and child, if they cannot apply for themselves.

They (your partner and child) must attend their (your partner and child) own appointment at a visa application centre.

How long it takes to get a decision

You’ll get an email or a letter containing the decision on your application. This will explain what you need to do next.

If you need to change or cancel your application

If you need to change something in your application after you’ve sent it (your application) contact UK Visas and Immigration (UKVI).

You can ask to cancel your application. You’ll only get your fee refunded if the application (your application) has not been processed yet.