Self Assessment tax returns

Overview

Self Assessment is a system HM Revenue and Customs (HMRC) uses to collect Income Tax.

Tax is usually deducted automatically from wages, pensions and savings. People and businesses with other income must report it in a tax return.

If you need to send one, you fill it in after the end of the tax year (5 April) it applies to.

This guide is also available in Welsh (Cymraeg).

Sending your return

File your tax return online or send a paper form.

If your business has been affected by coronavirus (COVID-19), you may be able to claim a grant through the Self-Employment Income Support Scheme.

Deadlines

Send your tax return by the deadline.

If you did not send an online return last year, allow extra time (up to 20 working days) as you’ll need to register first. There are different ways to register if you’re:

self-employed or a sole trader

not self-employed

registering a partner or partnership

Filling in your return

You need to keep records (for example bank statements or receipts) so you can fill in your tax return correctly.

You can get help filling in your return.

Paying your bill

HMRC (HM Revenue and Customs (HMRC)) will calculate what you owe based on what you report.

Pay your Self Assessment bill by 31 January.

How much tax you pay will depend on the Income Tax band you’re in. There’s a different rate for Capital Gains Tax if you need to pay it, for example you sell shares or a second home.

Who must send a tax return

You must send a tax return if, in the last tax year (6 April to 5 April), you were:

self-employed as a ‘sole trader’ and earned more than £1,000  (before taking off anything you can claim tax relief on)

a partner in a business partnership

You will not usually need to send a return if your only income is from your wages or pension. But you may need to send one if you have any other untaxed income, such as:

money from renting out a property

tips and commission

income from savings, investments and dividends

foreign income

Check if you need to send a tax return if you’re not sure.

Other reasons for sending a return

You can choose to fill in a tax return to:

claim some Income Tax reliefs

prove you’re self-employed, for example to claim Tax-Free Childcare or Maternity Allowance

If you get Child Benefit

If your income (or your partner’s, if you have one) was over £50,000, you may need to send a return and pay the High Income Child Benefit Charge.

Registering and sending a return

You need to register if you did not send a tax return last year. There are different ways to register if you’re:

self-employed or a sole trader

not self-employed

registering a partner or partnership

If you’re new to Self Assessment, you’ll need to keep records (for example bank statements or receipts) so you can fill in your tax return correctly.

Sending your return

Once you’ve registered, you can send your tax return (your return) online, or use commercial software or paper forms. You then have to pay your bill by the deadline.

Using commercial software or paper forms

You can send a return using commercial software or paper forms.

You must use one of these options to send returns:

for a partnership

for a trust and estate

if you get income from a trust

if you lived abroad as a non-resident

if you’re a Lloyd’s underwriter

if you’re a religious minister

to report profits made on selling or disposing of more than one asset (‘chargeable gains’)

You must use a paper form if you need to send a tax return for trustees of registered pension schemes (SA970).

The deadline for paper forms is 31 October (or 31 January if you’re a trustee of a registered pension scheme or a non-resident company).

Deadlines

HM Revenue and Customs (HMRC) must receive your tax return and any money you owe by the deadline.

The last tax year started on 6 April 2020 and ended on 5 April 2021.

Self Assessment | Deadline

Register for Self Assessment if you’re self-employed or a sole trader, not self-employed, or registering a partner or partnership | 5 October 2021

Paper tax returns | Midnight 31 October 2021

Online tax returns | Midnight 31 January 2022

Pay the tax you owe | Midnight 31 January 2022

There’s usually a second payment deadline of 31 July if you make advance payments towards your bill (known as ‘payments on account’).

You’ll usually pay a penalty if you’re late. You can appeal against a penalty if you have a reasonable excuse.

When the deadline is different

Submit your online return by 30 December if you want HMRC (HM Revenue and Customs (HMRC)) to automatically collect tax you owe from your wages and pension. You must be eligible.

HMRC (HM Revenue and Customs (HMRC)) must receive a paper tax return by 31 January if you’re a trustee of a registered pension scheme or a non-resident company. You cannot send a return online.

HMRC (HM Revenue and Customs (HMRC)) might also email or write to you giving you a different deadline.

Partnership returns if you have a company as a partner

If your partnership’s accounting date is between 1 February and 5 April and one of your partners is a limited company, the deadline for:

online returns is 12 months from the accounting date

paper returns is 9 months from the accounting date

2019 to 2020 tax year and earlier

The Self Assessment deadline for these tax years has passed. Send your tax return or payment as soon as possible - you’ll have to pay a penalty.

Penalties

You’ll get a penalty if you need to send a tax return and you miss the deadline for submitting it or paying your bill.

You’ll pay a late filing penalty of £100 if your tax return is up to 3 months late. You’ll have to pay more if it (a tax return)’s later, or if you pay your tax bill late.

You’ll be charged interest on late payments.

Estimate your penalty for Self Assessment tax returns more than 3 months late, and late payments.

You can appeal against a penalty if you have a reasonable excuse.

All partners can be charged a penalty if a partnership tax return is late.

If you need to change your return

You can make a change to your tax return (your return) after you’ve filed it (your return), for example because you made a mistake. You’ll need to make your changes by:

31 January 2022 for the 2019 to 2020 tax year

31 January 2023 for the 2020 to 2021 tax year

If you miss the deadline (the deadline for submitting it or paying your bill) or if you need to make a change to your return for any other tax year you’ll need to write to HMRC.

Your bill will be updated based on what you report. You may have to pay more tax or be able to claim a refund.

There’s a different process if you need to report foreign income.

Updating your tax return

How you update your tax return depends on how you filed it (your tax return).

Online tax returns

Sign in using your Government Gateway user ID and password.

From ‘Your tax account’, choose ’Self Assessment account’ (if you do not see this, skip this step).

Choose ‘More Self Assessment details’.

Choose ‘At a glance’ from the left-hand menu.

Choose ‘Tax return options’.

Choose the tax year for the return you want to amend.

Go into the tax return (your tax return), make the corrections and file it (your tax return) again.

Paper tax returns

Download a new tax return, and send HMRC the corrected pages. Write ‘amendment’ on each page, and include your name and Unique Taxpayer Reference (UTR) - this is on previous tax returns or letters from HMRC.

Check your Self Assessment paperwork for the address. If you cannot find this, send your corrections to the address for general Self Assessment enquiries.

If you used commercial software

Contact the software provider (commercial software) for help correcting your tax return. Contact HMRC if your software is not able to make corrections.

Write to HMRC

Write to HMRC if you need to make a change to your tax return from the 2018 to 2019 tax year or earlier.

Include in your letter:

the tax year you’re correcting

why you think you’ve paid too much or little tax

how much you think you’ve over or underpaid

You can claim a refund up to 4 years after the end of the tax year it relates to. If you’re making a claim, also include in your letter:

that you’re making a claim for ‘overpayment relief’

proof that you’d paid tax through Self Assessment for the relevant period

how you want to be repaid

that you have not previously tried to claim back this refund (a refund)

a signed declaration saying that the details you’ve given are correct and complete to the best of your knowledge

Changes to your bill

You’ll see your amended bill (your bill) straight away if you updated your tax return online. Within 3 days, your statement will also show:

the difference from the old one, so you can see whether you owe more or less tax

any interest

To view this, sign in using your Government Gateway user ID and password and choose ‘View statements’ from the left-hand menu.

If you’re owed tax

To claim a refund, go to ‘Request a repayment’ from the left-hand menu within your HMRC online account. Allow 4 weeks for your refund to be sent to your bank account.

You may not get a refund if you have tax due in the next 35 days (for example for a payment on account). Instead, the money will be deducted from the tax you owe.

If you need to pay more tax

Your updated bill will also show:

the deadline for paying

the effect on any payments on account you need to make

If you sent an updated paper return

HMRC will send you an updated bill within 4 weeks. They (HMRC)’ll also pay any refund directly into your bank account, as long as you included your bank details on tax return.

How to get help

If you need help with Self Assessment, you can:

appoint someone to fill in and send your tax return, for example an accountant, friend or relative - you can find an accountant accredited in the UK

watch videos and join webinars

contact HM Revenue and Customs (HMRC) (HMRC) for general Self Assessment enquiries

get help with your online account

Help filling in your return

There’s introductory guidance on GOV.UK to:

Capital Gains Tax if you’ve sold certain things like property or shares

expenses if you’re an employee or self-employed

Child Benefit if your income’s over £50,000

tax on income from renting property

tax on savings interest

tax returns for business partnerships

tax on income from abroad - or on your UK income if you live abroad

Guidance notes and helpsheets

You can also read guidance in:

the notes for each section of the tax return, for example ‘UK property notes’ if you’re completing that section

HMRC’s (HMRC) Self Assessment helpsheets

Returns for someone who has died

You must report a death to HM Revenue and Customs (HMRC) (HMRC) as soon as possible if you’re dealing with the tax affairs of someone who’s died.

HMRC will tell you if you need to fill in a Self Assessment tax return on the deceased’s (someone who’s died) behalf. If you do, they (HMRC)’ll send you a return form and a letter with instructions.

Contacting HMRC

If you use the Tell Us Once service you do not need to contact HMRC separately.

If you do not use the Tell Us Once service contact HMRC.

Tell HMRC the:

date of death

name and address of who to contact

You’ll also need to tell them (HMRC) one of the following for the deceased (someone who’s died):

National Insurance number

Unique Taxpayer Reference (UTR) - you can find this (National Insurance number) on letters or payslips from HMRC

full address

last employer or pension provider’s name and address

Filling in the Self Assessment tax return

The records you’ll need for the deceased’s tax return will depend on their circumstances. You’ll usually need details of the deceased’s bank and savings accounts, for example:

bank statements

building society pass books

dividend vouchers

National Savings bonds or certificates

If the deceased (the deceased’s) was employed or receiving a pension you’ll usually need:

work or pension payslips

details of any expenses paid by the employer

confirmation of any state pension

You’ll need their (the deceased’s) business records if the deceased (the deceased’s) ran their (the deceased’s) own business or rented out property.

Contact HMRC’s (HMRC) Bereavement helpline if you need help completing a return for someone who has died or if you cannot find their (the deceased’s) records.

Sending the return

Send the completed Self Assessment form by post.

The return must reach HMRC by the date given in the letter you received with the form (the completed Self Assessment form).

You can hire a professional (such as an accountant) to help you submit a tax return on behalf of the deceased.

Telling HMRC about the ‘administration period’

If you’re the executor or administrator of an estate you may also need to send information to HMRC for the ‘administration period’. This (the ‘administration period’) is the time between the day after the death and the date the estate is settled (‘distributed’).

What you need to send depends on the size of the estate (an estate), and the money that came from it (an estate) during the administration period (the ‘administration period’).

When you must send a tax return for the ‘administration period’

Fill in a trust and estate tax return if any of the following apply:

the total Income Tax and Capital Gains Tax due for the administration period (the ‘administration period’) was more than £10,000

the estate (an estate) was worth more than £2.5 million at the date of death

the date of death was before 6 April 2016 and more than £250,000 a year came from the sale of the estate’s (an estate) assets by administrators or executors

the date of death was on or after 6 April 2016 and more than £500,000 a year came from the sale of the estate’s (an estate) assets by administrators or executors

The trust and estate tax return (a trust and estate tax return) is only for the estate (an estate) - it (a trust and estate tax return)’s separate from the return you sent on behalf of the deceased (the return).

Sending the tax return

To send an estate tax return, you must first register the estate (an estate) online.

You must register by 5 October after the tax year you’re sending a return for. For example, if you’re sending a return for the 2020 to 2021 tax year (6 April 2020 to 5 April 2021) then you must register by 5 October 2021.

To register the estate you’ll need:

a Government Gateway user ID - the account needs to be registered as an organisation (you cannot use an account registered to an individual)

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

You’ll need a new Government Gateway user ID for each estate you register

You must register the estate online. Then you’ll get a Unique Taxpayer Reference (UTR) in the post within 15 working days (21 if you’re abroad). You’ll need it to send a tax return.

Once you’ve received your UTR (a trust and estate tax return), you can either:

fill in paper form SA900 and post it to HMRC by 31 October after the tax year it applies to

buy software to send it (a trust and estate tax return) electronically by 31 January after the tax year it (a trust and estate tax return) applies to

After you’ve sent your return (a tax return), HMRC will tell you how much the estate owes. You’ll need to pay the Self Assessment bill by the deadline.

If you do not need to send a tax return

You can make ‘informal arrangements’ instead. To do this, write to HMRC and tell them (HMRC):

the Income Tax and Capital Gains Tax due for the administration period

the name, address, National Insurance number, and UTR of the deceased

your name and contact details

Send this information to HMRC’s (HMRC) address for PAYE and Self Assessment. You must not send tax payments with this information.

You’ll be provided with a payment slip and reference number. You must use these to pay any tax that needs to be paid.


Tax on foreign income

Overview

You may need to pay UK Income Tax on your foreign income, such as:

wages if you work abroad

foreign investment income, for example dividends and savings interest

rental income on overseas property

income from pensions held overseas

Foreign income is anything from outside England, Scotland, Wales and Northern Ireland. The Channel Islands and the Isle of Man are classed as foreign.

Working out if you need to pay

Whether you need to pay depends on if you’re classed as ‘resident’ in the UK for tax.

If you’re not UK resident, you will not have to pay UK tax on your foreign income.

If you’re UK resident, you’ll normally pay tax on your foreign income. But you may not have to if your permanent home (‘domicile’) is abroad.

Reporting foreign income

If you need to pay tax, you usually report your foreign income in a Self Assessment tax return. But there’s some foreign income that’s taxed differently.

If your income is taxed in more than one country

You may be able to claim tax relief if you’re taxed in more than one country.

If you’ve not yet paid tax on the foreign income (some foreign income that’s taxed differently), you may need to apply for a certificate of residence to prove you’re eligible for relief.

UK residence and tax

Your UK residence status affects whether you need to pay tax in the UK on your foreign income.

Non-residents only pay tax on their UK (the UK) income - they do not pay UK tax on their foreign income.

Residents normally pay UK tax on all their income, whether it’s from the UK or abroad. But there are special rules for UK residents whose permanent home (‘domicile’) is abroad.

Work out your residence status

Whether you’re UK resident usually depends on how many days you spend in the UK in the tax year (6 April to 5 April the following year).

You’re automatically resident if either:

you spent 183 or more days in the UK in the tax year

your only home was in the UK - you must have owned, rented or lived in it for at least 91 days in total - and you spent at least 30 days there in the tax year

You’re automatically non-resident if either:

you spent fewer than 16 days in the UK (or 46 days if you have not been classed as UK resident for the 3 previous tax years)

you work abroad full-time (averaging at least 35 hours a week) and spent fewer than 91 days in the UK, of which no more than 30 were spent working

Get help

If your situation’s more complicated or you need to confirm your status, you can:

read HMRC’s guidance on the Statutory Residence Test

get professional tax help

Your residence status when you move

When you move in or out of the UK, the tax year is usually split into 2 - a non-resident part and a resident part. This means you only pay UK tax on foreign income based on the time you were living here.

This (pay) is called ‘split-year treatment’.

You will not get split-year treatment (pay) if you live abroad for less than a full tax year before returning to the UK. You also need to meet other conditions.

To find out if you qualify and see which split-year treatment ‘case’ you’ll need to mention on your Self Assessment tax return, you can:

read chapter 5 of HMRC’s guidance note on the Statutory Residence Test (HMRC’s guidance on the Statutory Residence Test)

contact HMRC (HMRC’s)

If your situation changes

Your status can change from one tax year to the next. Check your status if your situation changes, for example:

you spend more or less time in the UK

you buy or sell a home in the UK

you change your job

your family moves in or out of the UK, or you get married, separate or have children

Residence and capital gains

You work out your residence status for capital gains (for example, when you sell shares or a second home) the same way as you do for income.

UK residents have to pay tax on their UK and foreign gains. Non-residents have to pay tax on income, but only pay Capital Gains Tax either:

on UK property or land

if they (Non-residents) return to the UK

Residence before April 2013

There were different rules for working out your residence status before 6 April 2013.

'Non-domiciled' residents

UK residents who have their permanent home (‘domicile’) outside the UK may not have to pay UK tax on foreign income.

The same rules apply if you make any foreign capital gains, for example you sell shares or a second home.

Working out your domicile

Your domicile’s usually the country your father considered his permanent home when you were born. It (your domicile) may have changed if you moved abroad and you do not intend to return.

If you need help working out which country you’re domiciled in, you can:

read chapter 5 of HM Revenue and Customs’ (HMRC) guidance on ‘Residence, Domicile and the Remittance
Basis’

get professional tax help, for example from a tax adviser

There are additional rules for domicile and Inheritance Tax.

Tax if you’re non-domiciled

You do not pay UK tax on your foreign income or gains if both the following apply:

they (your foreign income or gains)’re less than £2,000 in the tax year

you do not bring them (your foreign income or gains) into the UK, for example by transferring them (your foreign income or gains) to a UK bank account

If this applies to you, you do not need to do anything.

Chapter 9 in HMRC’s guidance on ‘Residence, Domicile and the Remittance
Basis’ explains the rules for bringing income or gains to the UK.

If your income is £2,000 or more

You must report foreign income or gains of £2,000 or more, or any money that you bring to the UK, in a Self Assessment tax return.

You can either:

pay UK tax on them (your foreign income or gains) - you may be able to claim it back

claim the ‘remittance basis’ (the Remittance
Basis)

Claiming the remittance basis (the Remittance
Basis) means you only pay UK tax on the income or gains you bring to the UK, but you:

lose tax-free allowances for Income Tax and Capital Gains Tax (some ‘dual residents’ may keep them)

pay an annual charge if you’ve been resident of the UK for a certain amount of time

You pay an annual charge of either:

£30,000 if you’ve been here for at least 7 of the previous 9 tax years

£60,000 for at least 12 of the previous 14 tax years

Claiming the remittance basis (the Remittance
Basis) is complicated. You can:

contact HMRC (HMRC’s)

If you work in the UK and abroad

There are special rules if you work both in the UK and abroad.

You do not have to pay tax on foreign income or gains (even those you bring into the UK) if you get the ‘foreign workers’ exemption’.

You qualify if:

your income from your overseas job is less than £10,000

your other foreign income (such as bank interest) is less than £100

all your foreign income has been subject to foreign tax (even if you did not have to pay, for example because of a tax-free allowance)

your combined UK and foreign income is within the band for basic rate Income Tax

you do not need to fill in a tax return for any other reason

If you qualify, you do not need to do anything to claim.

If you’re seconded to the UK

You may be able to claim Overseas Workday Relief if your employer sends you to work in the UK on secondment.

If you qualify you:

pay UK tax on UK employment income based on the number of days you’ve worked here

do not pay tax on income from days you work abroad (as long as you do not bring it into the UK)

Ask your employer to find out if you can claim.

Foreign students

There are special rules if you come to study in the UK.

Reporting your foreign income

You usually need to fill in a Self Assessment tax return if you’re a UK resident with foreign income or capital gains. But there’s some foreign income that’s taxed differently.

You do not need to fill in a tax return if all the following apply:

your only foreign income is dividends

your total dividends - including UK dividends - are less than the £2,000 dividend allowance

you have no other income to report

Different rules may apply if your permanent home (‘domicile’) is abroad.

Register for Self Assessment

If you do not usually send a tax return, you need to register by 5 October following the tax year you had the income.

You’ll get a letter telling you what to do next after you’ve registered.

Register now

Filling in your tax return

Use the ‘foreign’ section of the tax return (your tax return) to record your overseas income or gains.

Include income that’s already been taxed abroad to get Foreign Tax Credit Relief, if you’re eligible.

HMRC has guidance on how to report your foreign income or gains in your tax return in ‘Foreign notes’.

Foreign income that's taxed differently

Most foreign income is taxed in the same way as UK income, but there are special rules for:

pensions

rent from property

certain types of employment income

Pensions

You have to pay tax on pensions if you’re resident, or were resident in any of the 5 previous tax years.

You also pay tax on any foreign pension payments, including unauthorised payments like early payments and some lump sums.

Check with your pension provider to find out how you’ll be taxed.

Rent from property

You pay tax in the normal way on overseas property. But if you rent out more than one, you can offset losses against other overseas properties.

Certain types of employment income

You usually pay tax in the normal way if you work both in the UK (UK) and abroad. There are special rules if you work:

on a ship or in the offshore gas or oil industry

for the EU or government, or as a volunteer development worker

If you're taxed twice

You may be taxed on your foreign income by the UK (UK) and by the country where your income is from.

You can usually claim tax relief to get some or all of this tax back. How you claim depends on whether your foreign income has already been taxed.

There’s a different way to claim relief if you’re a non-resident with UK income.

Apply for tax relief before you get taxed on foreign income

You have to apply for tax relief in the country your income (foreign income)’s from (the country where your income is from) if:

the income (foreign income) is exempt from foreign tax but is taxed in the UK (UK) (for example, most pensions)

required by that country’s (the country where your income is from) double-taxation agreement

Ask the foreign tax authority for a form, or apply by letter if they do not have one.

Before you apply, you must prove you’re eligible for tax relief by either:

completing the form and sending it to HMRC - they’ll confirm whether you’re resident and send the form back to you

including a UK certificate of residence, if you’re applying by letter

Once you’ve got proof, send the form or letter to the foreign tax authority.

If you’ve already paid tax on your foreign income

You can usually claim Foreign Tax Credit Relief when you report your overseas income (your foreign income) in your tax return.

How much relief you get depends on the UK’s (UK) ‘double-taxation agreement’ with the country your income’s from (the country where your income is from).

You usually still get relief even if there is not an agreement, unless the foreign tax does not correspond to UK Income Tax or Capital Gains Tax.

Contact HM Revenue and Customs  (HMRC) (HMRC) or a get professional tax help if you’re not sure, or need help with double-taxation relief.

What you’ll get back

You may not get back the full amount of foreign tax you paid. You get back less if either:

a smaller amount is set by the country’s (the country where your income is from) double-taxation agreement (that country’s (the country where your income is from) double-taxation agreement)

the income (your foreign income) would have been taxed at a lower rate in the UK (UK)

HMRC has guidance on how Foreign Tax Credit Relief is calculated, including the special rules for interest and dividends in ‘Foreign notes’.

You cannot claim this relief (Foreign Tax Credit Relief) if the UK’s (UK) double-taxation agreement (that country’s (the country where your income is from) double-taxation agreement) requires you to claim tax back from the country your income was from (the country where your income is from).

Capital Gains Tax

You’ll usually pay tax in the country where you’re resident and be exempt from tax in the country where you make the capital gain (the country where your income is from). You will not usually need to make a claim.

You have to pay Capital Gains Tax on UK residential property even if you’re not UK resident.

When to claim relief

There are different rules if your gain comes from an asset that either:

cannot be taken out of the country (the country where your income is from), such as land or a house

you’re using for business in that country (the country where your income is from)

You’ll need to pay tax in both countries and get relief from the UK (UK).

Dual residents

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

HMRC has guidance for claiming double-taxation relief if you’re dual resident.

If you come to study in the UK (UK)

Foreign students usually do not pay UK tax on foreign income or gains, as long as they’re used for course fees or living costs like:

food

rent

bills

study materials

Check that the country your income’s from has a ‘double-taxation agreement’ that covers students.

HM Revenue and Customs (HMRC) (HMRC) may ask you to account for your living costs if they’re more than £15,000 in a tax year (excluding course fees). The tax year is from 6 April to 5 April the following year.

When you need to pay tax

You may need to pay tax on your foreign income in the normal way if you:

are from a country without a double-taxation agreement for students

have other income that you do not bring to the UK (UK)

bring it (other income that you do not bring to the UK (UK)) to the UK (UK) and spend it (other income that you do not bring to the UK (UK)) on things other than living costs and course fees

plan to stay in the UK (UK) as your permanent home (‘domicile’)

If you work in the UK (UK)

Some double-taxation agreements mean you do not pay UK tax on your income if you work while you’re a student.

If your country does not have an agreement like this, you have to pay tax in the same way as others who come to live in the UK (UK).


Tax when you get a pension

What’s taxed

You pay tax if your total annual income adds up to more than your Personal Allowance. Find out about your Personal Allowance and Income Tax rates.

Your total income could include:

the State Pension you get (either the basic State Pension or the new State Pension)

Additional State Pension

a private pension (workplace or personal) - you can take some of this tax-free

earnings from employment or self-employment

any taxable benefits you get

any other income, such as money from investments, property or savings

You may have to pay Income Tax at a higher rate if you take a large amount from a private pension. You may also owe extra tax at the end of the tax year.

If your private pensions total more than £1,073,100

You usually pay a tax charge if the total value of your private pensions is more than £1,073,100. Your pension provider will take off the charge before you get your payment.

Tax if someone inherits your pension

Other rules apply if someone inherits your State pension or your private pension.

What's tax-free

You won’t usually pay any tax if your total annual income adds up to less than your Personal Allowance.

Lump sums from your pension

You can usually take up to 25% of the amount built up in any pension as a tax-free lump sum. The tax-free lump sum doesn’t affect your Personal Allowance.

Tax is taken off the remaining amount before you get it.

When you can take your pension depends on your pension’s rules. It’s usually 55 at the earliest.

You might have to pay Income Tax at a higher rate if you take a large amount from your pension. You could also owe extra tax at the end of the tax year.

How you can take your pension

A pension worth up to £10,000

You can usually take any pension worth up to £10,000 in one go. This is called a ‘small pot’ lump sum. If you take this option, 25% is tax-free.

You can usually get:

up to 3 small pot lump sums from different personal pensions

unlimited small pot lump sums from different workplace pensions

A pension worth up to £30,000 that includes a defined benefit pension

If you have £30,000 or less in all of your private pensions, you can usually take everything you have in your defined benefit pension or defined contribution pension as a ‘trivial commutation’ lump sum. If you take this option (take), 25% is tax-free.

If this lump sum (take) is paid from more than one pension, you must:

have your savings in each scheme valued by the provider on the same day, no more than 3 months before you get the first payment

get all payments within 12 months of the first payment

If you take payments from a pension before taking the rest as a lump sum, you pay tax on the whole lump sum.

Cash from a defined contribution pension

Check with your provider about how you can take money from a defined contribution pension. You can take:

all the money built up in your pension as cash - up to 25% is tax-free

smaller cash sums from your pension - up to 25% of each sum is tax-free

You may have to pay a tax charge on money you put into your pension after you withdraw cash.

If your life expectancy is less than a year

You may be able to take all the money in your pension as a tax-free lump sum, if all of the following apply:

you’re expected to live less than a year because of serious illness

you’re under 75

you don’t have more than the lifetime allowance of £1,073,100 in pension savings

If you’re over 75 you’ll pay Income Tax on the lump sum.

Check with your pension provider. Some pension funds will keep at least 50% of your pension for your spouse or civil partner.

How your tax is paid

If you get the State Pension and a private pension

Your pension provider will take off any tax you owe before they pay you. They’ll also take off any tax you owe on your State Pension (the State Pension).

If you get payments from more than one provider (for example, from a workplace pension and a personal pension), HM Revenue and Customs (HMRC) will ask one of your providers to take the tax off your State Pension (the State Pension).

At the end of the tax year you’ll get a P60 from your pension provider showing how much tax you’ve paid.

If the State Pension is your only income

You’re responsible for paying any tax you owe. Fill in and send a Self Assessment tax return if you owe anything.

If you started getting your pension on or after 6 April 2016, don’t send a tax return. HMRC (HM Revenue and Customs (HMRC)) will write to tell you what you owe and how to pay.

If you continue to work

Your employer will take any tax due off your earnings and your State Pension (the State Pension). This is called Pay As You Earn (PAYE).

If you’re self-employed you must fill in a Self Assessment tax return at the end of the tax year. You must declare your overall income, including the State Pension and money from private pensions, for example your workplace pension.

If you have other income

You’re responsible for paying any tax you owe on income other than money from your pensions. You might have to fill in a Self Assessment tax return.

You can claim a tax refund if you’ve paid too much tax.

Tax codes

If your income only comes from one source you’ll usually have one tax code.

You can have several tax codes if you have income from more than one source.

You can get your tax code corrected if you think it’s wrong.

Tax when you live abroad

If you live abroad but are classed as a UK resident for tax purposes, you may have to pay UK tax on your pension. The amount you pay depends on your income.

If you’re not a UK resident, you don’t usually pay UK tax on your pension. But you might have to pay tax in the country you live in. There are a few exceptions - for example, UK civil service pensions will always be taxed in the UK (UK).

Double tax

If you live in a country without a ‘double taxation agreement’ with the UK (UK), you might have to pay tax in both countries.

Higher tax on unauthorised payments

You’ll pay up to 55% tax on payments from your pension provider if they make an ‘unauthorised payment’. This is a payment made outside of the government’s tax rules and usually includes:

any payments before you’re 55 (there are exceptions)

a ‘trivial commutation’ lump sum of over £30,000

regular payments into your account after you’ve died

Some companies advertise personal loans or cash advances if you take your pension early. These payments are unauthorised and you have to pay tax on them.


Voluntary National Insurance

Gaps in your National Insurance record

You may get gaps in your record (your National Insurance record) if you do not pay National Insurance or do not get National Insurance credits. This could be because you were:

employed but had low earnings

unemployed and were not claiming benefits

self-employed but did not pay contributions because of small profits

living abroad

Gaps can mean you will not have enough years of National Insurance contributions to get the full State Pension (sometimes called ‘qualifying years’).

You may be able to pay voluntary contributions to fill any gaps if you’re eligible.

Check your record (your National Insurance record) for gaps

Check your National Insurance record to find out:

if you have any gaps

if you’re eligible to pay voluntary contributions

how much it will cost

You may also be eligible for National Insurance credits if you claim benefits because you cannot work, are unemployed or caring for someone full time.

Contact HM Revenue and Customs (HMRC) if you think your National Insurance record is wrong.

Decide if you want to pay voluntary contributions

Voluntary contributions do not always increase your State Pension. Contact the Future Pension Centre to find out if you’ll benefit from voluntary contributions.

You may also want to get financial advice before you decide to make voluntary contributions.

Why you might want to pay voluntary contributions

You may want to pay voluntary contributions because:

you’re close to State Pension age and do not have enough qualifying years to get the full State Pension

you know you will not be able to get the qualifying years you need to get the full State Pension during your working life

you’re self-employed and do not have to pay Class 2 contributions because you have low profits

you live outside the UK, but you want to qualify for some benefits

Self-employed people with specific jobs

Some people do not pay Class 2 contributions through Self Assessment, but may want to pay voluntary contributions. These are:

examiners, moderators, invigilators and people who set exam questions

people who run businesses involving land or property

ministers of religion who do not receive a salary or stipend

people who make investments for themselves or others - but not as a business and without getting a fee or commission

Eligibility

You must be eligible to pay voluntary National Insurance contributions for the time that the contributions cover.

You can usually only pay for gaps in your National Insurance record from the past 6 years.

You can sometimes pay for gaps from more than 6 years ago depending on your age.

Who can pay voluntary contributions

These tables explain who’s eligible to pay Class 2 or Class 3 contributions.

Your situation | Which class to pay

Employed but earning under £120 a week and not eligible for National Insurance credits | Class 3

Self-employed with profits under £6,515 | Class 2 or Class 3 - they count towards different benefits

Both employed and self-employed, with low earnings and small profits | Contact HM Revenue and Customs (HMRC) to check if you have a gap and how much you need to pay

Self-employed as an examiner, minister of religion or in an investment or land and property business | Class 2 or Class 3 - they count towards different benefits

Living and working abroad | Class 2 - but only if you worked in the UK immediately before leaving, and you’ve previously lived in the UK for at least 3 years in a row or paid at least 3 years of contributions

Living abroad but not working | Class 3 - but only if at some point you’ve lived in the UK for at least 3 years in a row or paid at least 3 years of contributions

Unemployed and not claiming benefits | Class 3

Married woman or widow who stopped paying reduced rates | Class 3

You cannot pay voluntary contributions if:

you’re eligible for National Insurance credits

you’re a married woman or widow paying reduced rates

If you’re over State Pension age

Your situation | Which class to pay

You’ve reached State Pension age and want to fill in gaps in your National Insurance record | Class 3

Rates

The rates for the 2021 to 2022 tax year are:

£3.05 a week for Class 2

£15.40 a week for Class 3

You usually pay the current rate when you make a voluntary contribution.

If you’re a man born after 5 April 1951 or a woman born after 5 April 1953

You can pay voluntary contributions by 5 April 2023 to make up for gaps between 6 April 2006 and 5 April 2016.

You’ll pay the current rate.

When you pay different rates

If you’re paying Class 2 contributions for the previous tax year or Class 3 contributions for the previous 2 tax years, you pay the original rate for those tax years.

Call HM Revenue and Customs (HMRC) if you have questions about voluntary National Insurance.

How and when to pay

Find out how to:

pay Class 2 voluntary contributions

pay Class 3 voluntary contributions

If you’re living abroad, read leaflet NI38 and fill in form CF83 (found at the end). Send it back to HMRC (HM Revenue and Customs (HMRC)) using the address on the form.

Deadlines

You can usually pay voluntary contributions for the past 6 years. The deadline is 5 April each year.

You can sometimes pay for gaps from more than 6 years ago, depending on your age.

You’re a man born after 5 April 1951 or a woman born after 5 April 1953

You have until 5 April 2023 to pay voluntary contributions to make up for gaps between April 2006 and April 2016.


Register for Self Assessment

Overview

You must register for Self Assessment if you have to send a tax return and did not send one last year.

There are different ways to register if you’re:

self-employed

not self-employed

registering a partner or partnership

Register if you’re self-employed

If you have to send a tax return and did not send one last year, you need to register for Self Assessment and Class 2 National Insurance.

Register by 5 October in your business’s second tax year. You could be fined if you do not.

If you have not filed a return online before

Register online. Once you’ve completed the questions, HMRC will create your account.

You’ll receive a letter with your Unique Taxpayer Reference (UTR) number within 10 days (21 if you’re abroad). You’ll need your UTR to file a return.

You’ll then receive another letter with an activation code for your account. You can get a new activation code if you do not receive it or you lose it.

Once you’ve activated your account, you can file your tax return any time before the deadline.

If you’ve filed a return online before

Re-register online (form CWF1) if the work you plan to do is different from what you did before.

You’ll need your 10-digit Unique Taxpayer Reference (UTR) from when you registered before. You can find your UTR (your Unique Taxpayer Reference (UTR) number) if you do not know it (your Unique Taxpayer Reference (UTR) number).

You’ll receive a letter with a new account activation code 10 days later (21 if you’re abroad).

Once you’ve reactivated your account, you can file your tax return any time before the deadline.

If the work you plan to do is the same as you did before, sign in to your account.

If you’ve filed before but you did not use the online service

Create an account for the online service using your UTR (your Unique Taxpayer Reference (UTR) number). You can find your UTR (your Unique Taxpayer Reference (UTR) number) if you do not know it (your Unique Taxpayer Reference (UTR) number).

You’ll receive a letter with an activation code for your account.

Other ways to register

You can fill in this form on-screen then print off and post to HMRC. You’ll need to have all your information ready as you cannot save a partly completed form.

If you’re using an older browser, for example Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

Register if you're not self-employed

If you have to send a tax return and did not send one last year, you need to register for Self Assessment by 5 October.

If you have not filed online before

Register using form SA1.

After you register, you’ll receive your Unique Taxpayer Reference (UTR) number in the post within 10 working days (21 if you’re abroad).

Create your online account.

Sign up for Self Assessment online - you’ll need your UTR (your Unique Taxpayer Reference (UTR) number) to do this.

You’ll get an activation code for your new account (your online account) in the post within 7 working days of signing up (21 if you’re abroad). When you get the code, sign in to send your return.

You can replace an activation code if you do not receive it or you lose it.

Once you’ve activated your account (your online account), you can file your tax return any time.

If you’ve filed online before

Sign in to your existing account.

Register if you're a partner or partnership

You must register for Self Assessment by 5 October if you’re a partner in a partnership.

You’ll need your partnership’s 10-digit Unique Taxpayer Reference (UTR). You can find a UTR if you’ve lost it (an activation code).

You must also register your partnership if you’re the ‘nominated partner’.

There are different ways to register:

for limited liability partnerships

if you’re a partner that’s not an individual, for example a company or trust


VAT Cash Accounting Scheme

Overview

Usually, the amount of VAT you pay HM Revenue and Customs (HMRC) is the difference between your sales invoices and purchase invoices. You have to
report these figures and pay any money to HMRC even if the invoices have not been paid.

With the Cash Accounting Scheme you:

pay VAT on your sales when your customers pay you

reclaim VAT on your purchases when you have paid your supplier

To join the scheme (the Cash Accounting Scheme) your VAT taxable turnover must be £1.35 million or less.

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

Eligibility

You can use cash accounting if:

your business is registered for VAT

your estimated VAT taxable turnover is £1.35 million or less in the next 12 months

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

Exceptions

You cannot use cash accounting if:

you use the VAT Flat Rate Scheme - instead, the Flat Rate Scheme has its own cash-based turnover method

you’re not up to date with your VAT Returns or payments

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

You cannot use it (the Cash Accounting Scheme) for the following transactions (you have to use standard VAT accounting instead):

where the payment terms of a VAT invoice are 6 months or more

where a VAT invoice is raised in advance

buying or selling goods using lease purchase, hire purchase, conditional sale or credit sale

importing goods into Northern Ireland from the EU

moving goods outside a customs warehouse

You must leave the scheme (the Cash Accounting Scheme) if your VAT taxable turnover is more than £1.6 million

Join or leave the scheme (the Cash Accounting Scheme)

How to join

You must be eligible to join the scheme (the Cash Accounting Scheme). You join at the beginning of a VAT accounting period.

You do not have to tell HM Revenue and Customs (HMRC) you use cash accounting.

How to leave

You can leave the scheme (the Cash Accounting Scheme) at any time, but you must leave if you’re no longer eligible to use it (cash accounting). You should leave at the end of a VAT accounting period.

You do not have to tell HMRC (HM Revenue and Customs (HMRC)) you’ve stopped using it (cash accounting), but you must report and pay HMRC (HM Revenue and Customs (HMRC)) any outstanding VAT (whether your customers have paid you or not).

You can report and pay the outstanding VAT (any outstanding VAT) over 6 months.

If your VAT taxable turnover exceeded £1.35 million in the last 3 months you must report and pay straight away.

You must pay immediately if HMRC (HM Revenue and Customs (HMRC)) has written to you to withdraw your use of the scheme (the Cash Accounting Scheme).


VAT record keeping

Overview

VAT-registered businesses must:

keep records of sales and purchases

keep a separate summary of VAT called a VAT account

issue correct VAT invoices

This guide (a separate summary of VAT called a VAT account) is also available in Welsh (Cymraeg).

VAT registered businesses with a taxable turnover of more than £85,000 must follow the rules for ‘Making Tax Digital for VAT’.

If you’ve signed up for Making Tax Digital for VAT, the records you need to keep are the same as any VAT-registered business but you’ll need to keep some of them digitally.

How to keep VAT records

You must keep VAT records for at least 6 years (or 10 years if you used the VAT MOSS service).

You can keep VAT records on paper, electronically or as part of a software program (such as book-keeping software). Records must be accurate, complete and readable.

If your taxable turnover is more than £85,000, you must keep a digital record of anything that’s needed for your VAT Return.

If you’ve lost a VAT invoice or it is damaged and no longer readable, ask the supplier for a duplicate (marked ‘duplicate’).

HMRC can visit your business to inspect your record keeping and charge you a penalty if your records are not in order.

You can hire a professional (such as an accountant) if you need help with your VAT.

VAT invoices

Only VAT-registered businesses can issue VAT invoices and you must:

issue and keep valid invoices - these can be paper or electronic

keep copies of all the sales invoices you issue even if you cancel them or produce one by mistake

keep all purchase invoices for items you buy

Valid invoices

You’ll use a full VAT invoice for most transactions. You can use:

a modified invoice for retail supplies over £250

a simplified invoice for retail supplies under £250 - and for other supplies from 1 January 2013

You cannot reclaim VAT using an invalid invoice, pro-forma invoice, statement or delivery note.

Include the following on your invoice, depending on which type you use.

Invoice information | Full invoice | Simplified invoice | Modified invoice

Unique invoice number that follows on from the last invoice | Yes | Yes | Yes

Your business name and address | Yes | Yes | Yes

Your VAT number | Yes | Yes | Yes

Date | Yes | No | Yes

The tax point (or ‘time of supply’) if this (Date) is different from the invoice date | Yes | Yes | Yes

Customer’s name or trading name, and address | Yes | No | Yes

Description of the goods or services | Yes | Yes | Yes

Total amount excluding VAT | Yes | No | Yes

Total amount of VAT | Yes | No | Yes

Price per item, excluding VAT | Yes | No | Yes

Quantity of each type of item | Yes | No | Yes

Rate of any discount per item | Yes | No | Yes

Rate of VAT charged per item - if an item is exempt or zero-rated make clear no VAT on these items | Yes | Yes (1) | Yes

Total amount including VAT | No | Yes (1) | Yes

(1) If items are charged at different VAT rates, then show this for each.

Accounting schemes

If you use the Cash Accounting Scheme you have to stamp an invoice with the amount of cash paid and the date.

There are different rules for record keeping and invoicing if you use a VAT Margin Scheme.

Deadlines

Usually VAT invoices must be issued within 30 days of the date of supply or the date of payment (if you’re paid in advance).

International trade

You do not have to show all amounts on your invoices in sterling. If you issue VAT invoices in a foreign currency or language, you must:

show the total VAT payable in sterling on your VAT invoice if the supply takes place in the UK

be able to provide an English translation of any invoice within 30 days if asked to do so by a visiting VAT officer

Converting to sterling

To convert to sterling you can:

use the market selling rate at the time of supply

use the European Central Bank’s rate

use HMRC’s period rates of exchange - the rates usually stay the same for each calendar month

apply to HMRC (HMRC’s) to use a different method to account for the VAT (VAT)

There are different rules if you use the Tour Operator’s Scheme.

Exceptions

You do not need to issue a VAT invoice if:

your invoice is only for exempt or zero-rated sales within the UK

you’re giving goods as a gift

you sell goods under a VAT second-hand margin scheme

your customer operates a self-billing arrangement

VAT records

Records you must keep include:

copies of all invoices you issue

all invoices you receive (originals or electronic copies)

self-billing agreements - this is where the customer prepares the invoice

name, address and VAT number of any self-billing suppliers

debit or credit notes

import and export records

records of items you cannot reclaim VAT on - for example business entertainment

records of any goods you give away or take from stock for your private use

records of all the zero-rated, reduced or VAT exempt items you buy or sell

a VAT account

You must also keep general business records such as bank statements, cash books, cheque stubs, paying-in slips and till rolls.

If you use the Cash Accounting Scheme you must use these records to match them against your payment records and receipts.

If you supply digital services in the EU and use VAT MOSS, you must keep additional records.

HM Revenue and Customs (HMRC) may check your records to make sure you’re paying the right amount of tax.

Keeping digital records

Retailers

If you’re a retailer you do not have to issue VAT invoices unless a customer asks for one. Keep a copy if you do. Retailers can issue ‘simplified invoices’ for supplies under £250.

Debit and credit notes

When you return goods to a supplier or a customer returns goods to you, the balance of payment can be settled with a credit or debit note.

Record these (a credit or debit note) in your accounts and keep any original notes.

VAT records for Making Tax Digital

VAT registered businesses with a taxable turnover of more than £85,000 must follow the rules for ‘Making Tax Digital for VAT’ by keeping some records digitally, unless:

your business uses the VAT GIANT service, for example if you’re a government department or an NHS Trust

you apply for an exemption

You can choose to sign up to Making Tax Digital for VAT if your business earns less than £85,000.

From 1 April 2022 all VAT registered businesses must sign up, whatever they earn.

Records you must keep digitally

You need to keep the following records digitally:

your business name, address and VAT registration number

any VAT accounting schemes you use

the VAT on goods and services you supply, for example everything you sell, lease, transfer or hire out (supplies made)

the VAT on goods and services you receive, for example everything you buy, lease, rent or hire (supplies received)

any adjustments you make to a return

the ‘time of supply’ and ‘value of supply’ (value excluding VAT) for everything you buy and sell

the rate of VAT charged on goods and services you supply

reverse charge transactions - where you record the VAT on both the sale price and the purchase price of goods and services you buy

your total daily gross takings if you use a retail scheme

items you can reclaim VAT on if you use the Flat Rate Scheme

your total sales, and the VAT on those sales, if you trade in gold and use the Gold Accounting Scheme

You also need to keep digital copies of documents that cover multiple transactions made on behalf of your business by:

volunteers for charity fundraising

a third party business

employees for expenses in petty cash

You must add all your transactions to your digital records, but you do not need to scan paper records like invoices or receipts.

How to keep digital records

You need to use a compatible software package or other software (like spreadsheets) that connect to HMRC systems.

If you use more than one software package to keep records and submit returns, you need to link them.

Some ways you can link your software include:

using formulas to link cells in spreadsheets

emailing records

putting records on a portable device to give to your agent

importing and exporting XML and CSV files

downloading and uploading files

You must have links between the software you use by your first VAT period after 1 April 2021.

When to send your VAT return

The deadlines for sending your VAT returns will not change after you sign up for Making Tax Digital for VAT.

To see when your next return is due, sign in to your VAT online account.

How to sign up for Making Tax Digital for VAT

How you sign up depends on whether you’re:

a business

an agent acting for a client

Sign up for Making Tax Digital for VAT

You must sign up for ‘Making Tax Digital for VAT’ if your taxable turnover is more than £85,000, so you can:

keep digital records

submit your business’s VAT return using compatible software

There’s a different way to sign up if you’re an agent.

Before you start

You must have compatible software before you sign up.

What you need

To sign up you need:

your business email address

a Government Gateway user ID and password - if you do not have a user ID, you can create one when you use the service

your VAT registration number and latest VAT return

You’ll also need:

your National Insurance number if you’re a sole trader

your company registration number and Unique Taxpayer Reference if you’re a limited company or registered society

your Unique Taxpayer Reference and the postcode where you’re registered for Self Assessment if you’re a general partnership

your Unique Taxpayer Reference, the postcode where you’re registered for Self Assessment and your company’s registration number if you’re a limited partnership

When to sign up

If you already pay by Direct Debit do not sign up too close to the date your return is due, or you may pay twice.

To avoid this, do not sign up less than:

7 days before your return is due

5 days after your return is due

If you do not pay by Direct Debit, sign up at least 3 days before your return is due.

If you’re finding it difficult to access the service, check if there’s a technical issue or other known problem.

Sign up now

After you’ve signed up

You should get a confirmation email from noreply@tax.service.gov.uk within 3 days of signing up. It might go to your spam folder.

Do not submit a VAT Return until you get a confirmation email.

Contact HMRC if you do not get an email.

VAT account

You must keep a separate record of the VAT you charge and the VAT you pay on your purchases. This record (VAT account) is called a ‘VAT account’.

You use the figures in your VAT account (VAT account) to complete your VAT Return.

There are no rules on what a VAT account should look like, but it must show:

your total VAT sales

your total VAT purchases

the VAT you owe HM Revenue and Customs (HMRC)

the VAT you can reclaim from HMRC

if your business uses the VAT Flat Rate Scheme - the flat rate percentage and turnover it applies to

If you are registered for VAT in Northern Ireland, you must also show the VAT (VAT) on any EU purchases or sales.

Errors

If you’ve made an error in your VAT Return the VAT account (VAT account) must show:

the date you discovered the error (an error in your VAT Return)

details about the error (an error in your VAT Return) - for example how it (an error in your VAT Return) happened, how you corrected it (an error in your VAT Return)

You may also need to report the error (an error in your VAT Return) to HMRC.

Bad debts

If you write off an invoice as a bad debt, you must keep a separate ‘VAT bad debt account’. The debt must be older than 6 months and for each bad debt you must show:

total amount of VAT involved

amount written off and any payments you’ve received

the VAT you’re claiming on the debt (a bad debt)

the VAT period(s) you paid the VAT and are claiming the relief

invoices details like date, customer name

You must keep this information (details like date, customer name) for 4 years.

Time of supply or tax point

The tax point (or ‘time of supply’) for a transaction is the date the transaction takes place for VAT purposes.

You need to know this (Time of supply or tax point) because, for example:

it (Time of supply or tax point)’s included on VAT invoices

it (Time of supply or tax point) tells you which VAT period the transaction (a transaction) belongs to

it (Time of supply or tax point) tells you which VAT Return to put the transaction (a transaction) on

The tax point (Time of supply or tax point) can vary, but is usually the following.

Situation | Tax point

No invoice needed | Date of supply

VAT invoice issued | Date of invoice

VAT invoice issued 15 days or more after the date of supply (Time of supply or tax point) | Date the supply took place

Payment or invoice issued in advance of supply | Date of payment or invoice (whichever is earlier)

Payment in advance of supply and no VAT invoice yet issued | Date payment received

The date of supply (Time of supply or tax point) is:

for goods - the date they’re sent, collected or made available (for example installed in the customer’s house)

for services - the date the work is finished

Exceptions

If you use the VAT Cash Accounting Scheme, the tax point (Time of supply or tax point) is always the date the payment is received.

There are different tax point rules for:

certain trades - like barristers, building and construction

where the supply is not a ‘sale’ – for example business items taken for personal use

Sometimes, one sale can give rise to 2 or more tax points - for example where the customer pays a deposit in advance, and then a final payment.


Get a passport urgently

How to apply

You can pay for a faster service if you need a passport within the next 3 weeks.

You need to book a passport office appointment and pay online. You can book an appointment up to 3 weeks in advance.

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’ instead.

Check current coronavirus (COVID-19) travel advice before travelling. If your passport application is successful, it does not mean you’re currently allowed to travel.

Who can apply

You can apply for a faster service if you’re in the UK and need to renew or replace a passport, or get a first child passport.

Use the non-urgent service if either:

you’re applying for a first adult passport

you do not need your passport (a first adult passport) within the next 3 weeks

If you’re outside the UK, apply for an emergency travel document.

Track your passport application if you’ve already applied for a passport and have not received it. Do not pay for an urgent passport - you will not get your passport sooner or get a refund.

Ways to apply

There are 2 ways to apply for an urgent passport.

As part of the application, you’ll need to attend an appointment at your nearest passport office.

Online Premium

You get your new passport at your appointment. Appointments last up to 30 minutes.

You can use this service (Online Premium) to renew an adult passport.

Use the Online Premium service (Online Premium).

1 week Fast Track

Your new passport is delivered to your home within 1 week of your appointment. Someone might need to be in to sign for it.

You can use this service (1 week Fast Track) to:

renew an adult or child passport

change your name on your passport (for example with a marriage certificate or deed poll)

make changes to your personal details on your passport (for example, your gender)

replace a lost, stolen or damaged passport

apply for a first child passport

Use the 1 week Fast Track service (1 week Fast Track).

If you cannot apply online

You can book your appointment and pay by calling the ‘Passport Adviceline’.

Online Premium service (Online Premium)

You’ll apply, pay and book an appointment online. The earliest you can get an appointment is 2 days from when you apply.

You’ll get your new passport at your appointment (an appointment). Appointments can last up to 30 minutes.

Do not book an appointment if you’re self-isolating or you or someone you live with has coronavirus (COVID-19) symptoms.

It (Online Premium) costs £177 (or £187 for a 50 page frequent traveller passport).

You can only use Online Premium to renew an adult passport that was issued after 31 December 2001.

Apply, book an appointment and pay

To use the Online Premium service (Online Premium) you’ll need:

your old passport

a device that takes digital photos (like a smartphone, tablet or digital camera) and someone to take your photo

a digital photo of you

Apply, book an appointment and pay

What to bring to your appointment (an appointment)

You need to bring your old passport.

You can ask someone else to go to your appointment (an appointment) for you. They’ll need to bring:

your old passport

a signed and dated letter from you, naming them (someone else) and giving them (someone else) permission to collect the passport (your old passport)

their (someone else) ID (for example passport, driving licence, or utility bill that’s less than 3 months old)

Changing your appointment

Call the ‘Passport Adviceline’ to reschedule your appointment.

Do not go to your appointment if:

you’re self-isolating because of COVID-19

you or someone you live with has COVID-19 symptoms

1 week Fast Track service

It (1 week Fast Track service) costs:

£142 for an adult passport (or £152 for a 50 page frequent traveller passport)

£122 for a child passport (or £132 for a 50 page frequent traveller passport)

You can use 1 week Fast Track to:

renew an adult or child passport that has expired or that is about to expire

change personal details on your passport (for example your name, place of birth or gender)

apply for a first child passport

What you need to do

Get a paper application form from a Post Office - you cannot apply online.

Book an appointment online and pay the fee.

Fill in your application form and gather your documents before your appointment.

Book an appointment and pay by card

When you have an application form, you can book an appointment online.

Book an appointment and pay by card

You need:

2 identical printed passport photos

your completed paper application form

your supporting documents - read the booklet that comes with the paper form (your completed paper application form) to find out what you need

If you cannot go to your appointment

You can change your appointment or send someone in your place.

Changing your appointment because of coronavirus (COVID-19)

You can change your appointment at any time up to your appointment slot if:

you’re self-isolating

you or someone you live with has COVID-19 or COVID-19 symptoms

Call the ‘Passport Adviceline’ to change your appointment.

Changing your appointment for another reason

You can change your appointment if your booking is more than 2 days away. Use the link in the confirmation email you got after paying and booking.

Sending someone in your place

If you’re in the UK, you can ask someone to go to your appointment for you. They’ll need to bring:

your 2 identical printed passport photos

your completed paper application form


Change your name or personal details on your passport

How it works

You’ll need to get a new passport to travel abroad or prove your identity if you change any of the following:

your name

your gender

your appearance, if you cannot be recognised from your passport photo any more (for example, you’ve had plastic surgery)

The name on your passport must match the one you use when you book your travel.

You’ll be sent a new 10 year passport. Time left on your old passport will not be added to your new one.

When you do not need a new passport

You do not need to get a new passport if you:

change your address or contact details

get a new job

change your appearance slightly - for example, dye your hair or grow a beard

change your marital status (divorce, marry or form a civil partnership) but keep your name

change your title, for example, doctor or professor

become a national of another country as well as the UK

emigrate

How long it takes

Allow up to 10 weeks to get your passport. It takes longer to apply by post than online.

You may be able to get a passport urgently if you need to travel sooner.

Do not book travel until you have a valid passport - your new passport will not have the same number as your old one (your old passport).

Apply online

You can apply for a new passport online. It costs £75.50.

Start now

Apply using a paper application form

Because of coronavirus (COVID-19), it’s taking longer to process paper applications than online applications. Use the online service to get your passport.

You can get a paper application form by either:

going to a Post Office that has a Check and Send service

calling the Passport Adviceline

It costs £85.

Fill in and sign your passport application using the name that you want to see printed on your passport.

Countersignatures

You must get a countersignature if your appearance has changed and you cannot be recognised from your existing passport.

You do not need a countersignature if you’re changing your name or adding a title.

Unexpired visas

Unexpired visas in your old passport may become invalid if you change your name. Check with the embassy or consulate of the country that issued the visa.

If you have a non-British passport

If you have dual citizenship (‘dual nationality’) and have a non-British passport, the name on your non-British passport must match the name and gender you want on your British passport.

If it’s different, change the details on your non-British passport before you apply for a new British passport.

Marriage or civil partnership change

You can get a new passport in your new name either before or after the ceremony.

The name on your passport (a new passport in your new name) must match the one you use when you book your travel.

Get a new passport after the ceremony

Send your marriage or civil partnership certificate when you apply for a passport in your new name - this includes double-barrelled names.

Get a new passport before the ceremony

You can apply for a passport in your new name up to 3 months before your marriage or civil partnership ceremony (the ceremony).

Your old passport will be cancelled. Your new passport (a passport in your new name) is ‘post-dated’ - you cannot use it (a passport in your new name) before the ceremony.

Some countries will not issue visas for post-dated passports - check with the country’s embassy or consulate.

You must send a ‘passports for newly weds and civil partners’ form with your documents. It must be signed by the religious minister or registrar who will conduct the ceremony.

Divorce or returning to a previous surname

When you apply, you also need to send:

your birth certificate

a statement signed by you saying you’ve gone back to a previous surname (for example your maiden name) ‘for all purposes’ - that is, you will not use your married or civil partnership name at all

a document that shows you’re using your new name (for example a payslip, or a letter from your local council)

your decree absolute or final order showing both names

a marriage or civil partnership certificate showing both names - if you do not have it you can order a copy

Gender change

Send one of the following when you apply for a passport:

a Gender Recognition Certificate

a new birth or adoption certificate showing your acquired gender

a letter from your doctor or medical consultant confirming your change of gender is likely to be permanent

If you’re sending a letter from your doctor or medical consultant and you’re changing your name, you’ll also need to supply both of the following:

evidence of your change of name (such as a deed poll)

evidence that you’re using your new name (for example a payslip, or a letter from your local council)

Read the information about passports for transgender and transsexual people if you need help.

Titles and small changes to forenames

You can:

change the spelling of your name slightly - for example, Jane to Jayne

change the order of your forenames

remove middle names

Send 2 documents that show you’re using your new name. These can include a:

letter from a local council or government department

driving licence

bank statement

baptism or confirmation certificate

Titles you can use on your passport

You can include:

professional titles - for example, doctor, judge, minister of religion, professor, QC, or JP if you’re a magistrate

honours or military decorations

Put the details in the ‘other title’ box of your application and send evidence of your title.

Your title will be on the ‘observations’ page of your passport - it will not be part of your name (your new name), except if it’s a title of nobility, for example knight, dame or a lord.

Other name changes

You can change your name on your passport with one of the following documents:

a deed poll

a statutory declaration

an affidavit

Send it (an affidavit) with both:

proof of any previous name changes you’ve made

evidence that you’re using your new name (for example a payslip or a letter from your local council)


Entering the UK

Overview

If you’re travelling to England, what you need to do depends on where you have been in the 10 days before you arrive. If you have been in a country or territory on the:

green list - you must take a coronavirus (COVID-19) test on or before day 2

amber list - you must quarantine in the place you’re staying and take 2 COVID-19 tests

red list - you must quarantine in a hotel and take 2 COVID-19 tests

You cannot currently enter the UK if you’ve been in or through a country on the red list unless you’re British, Irish or you have the right to live in the UK.

You must follow these rules even if you have been vaccinated.

Find out which list the country you’ve been in is on and what you need to do.

Find out what to do if you’re:

travelling to Scotland

travelling to Wales

travelling to Northern Ireland

Before you leave for the UK

You’ll need to:

provide proof of a negative COVID-19 test taken in the 3 days before you leave for the UK

complete a passenger locator form

Find out more about what you’ll need to do before you leave for the UK because of COVID-19.

Your passport or identity card will be checked when you arrive at a UK port or airport to make sure you’re allowed to come into the country (the UK). It should be valid for the whole of your stay.

You may also need a visa to come into or travel through the UK, depending on your nationality.

What you can bring with you

What you can bring with you depends on where you’re travelling from. You must declare to customs:

anything over your duty-free allowance

banned or restricted goods in the UK

goods that you plan to sell

more than €10,000 (or its equivalent) in cash, if you’re coming from outside the EU

You and your baggage may be checked for anything you must declare.

COVID-19 restrictions in the UK

COVID-19 restrictions currently apply in England. Find out about the:

rules in Scotland

rules in Wales

rules in Northern Ireland

Before you leave for the UK

Everyone travelling to the UK must:

book at least one coronavirus (COVID-19) test for after you arrive

provide your contact details by completing the online passenger locator form

follow the testing and quarantine rules in England, Scotland, Wales or Northern Ireland

You’ll be committing a criminal offence if you do not have proof of a negative test or you have not completed the passenger locator form. You may be fined. You may not be allowed to board. If you are not British or Irish, you may not be allowed to enter the UK.

COVID-19 testing and quarantine in England

What you need to do depends on where you have been in the 10 days before you arrive. If you have been in a country or territory on the:

green list - you must book a COVID-19 test to take after you arrive

amber list - you must book 2 COVID-19 tests to take after you arrive and quarantine in the place you’re staying

red list - you must book a hotel quarantine package, which includes 2 COVID-19 tests

Find out which list the country you’ve been in is on and what you need to do.

You must follow these rules even if you have been vaccinated.

You might be exempt from some or all COVID-19 travel and entry requirements because of your job. Check if your job means you’re exempt.

Children aged 4 and under do not need to take any COVID-19 travel tests after they arrive in England.

If you’re travelling from a country on the amber list, you may be able to end your quarantine early by booking a third coronavirus test through Test to Release.

COVID-19 testing and quarantine in Scotland, Wales and Northern Ireland

Check the rules and exemptions for quarantine and COVID-19 tests:

if you’re travelling to Scotland

if you’re travelling to Wales

If you’re travelling to Northern Ireland

Complete the passenger locator form

You need to provide your journey and contact details in the 48 hours before you arrive in the UK. You must do this (Complete) by completing the online passenger locator form.

You’ll need to show your completed passenger locator form (the passenger locator form) when you check in to travel or board your plane, train or ferry.

You’ll also need to show proof that you’ve completed the form (the passenger locator form) when you arrive at the UK border.

Provide a negative COVID-19 test to travel to the UK

You must have proof of a negative COVID-19 test to travel to the UK - even if you’re a UK citizen.

If your test result is positive you must not travel. You must follow the local COVID-19 rules and guidance.

The test (a negative COVID-19 test) must be taken in the 3 days before you depart. The results must be in English, French or Spanish.

You’ll need to show the test results when you check in to travel or board your plane, train or ferry. You may also be asked to show them when you arrive.

You could be fined £500 when you arrive at the border (the UK border) if you cannot provide proof that you have had a negative COVID-19 test.

Find out more about providing a COVID-19 test result, including exemptions and acceptable types of test.

When you do not need to provide a negative COVID-19 test

You do not need a test if you’re travelling:

within the UK, the Isle of Man, Jersey and Guernsey

from Ireland

from Ascension, Falkland Islands, St Helena and Myanmar

Children under 11 do not need a test.

There are other reasons you might not need a test, for example:

you have a job on the ‘exempt jobs’ list

you’re travelling to the UK for medical reasons

you’re travelling from a country where you cannot access testing facilities

Read the guidance about:

taking a COVID-19 test before you travel to England

taking a COVID-19 test before you travel to Scotland

You must still follow the rules for quarantining when you arrive in the UK.

You’re from an EEA country or Switzerland

You can enter the UK with either a passport or national identity card issued by an EEA country or Switzerland that should be valid for the whole of your stay.

From 1 October 2021, you will not be able to use an EEA or Swiss national identity card to enter the UK unless you:

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

have an EU Settlement Scheme (the EU Settlement Scheme) family permit

have a Frontier Worker permit

are an S2 Healthcare Visitor

are a Swiss Service Provider

Check if you need a visa to come to the UK after 1 January 2021.

You’re not from an EEA country

You must have a valid passport to enter the UK. It should be valid for the whole of your stay.

You may also need a visa, depending on which country you’re from.

Check if you need a visa to enter the UK.

You may also need a visa if you’re ‘transiting’ or travelling through the UK, for example you’re changing flights at a UK airport.

Applying for a visa

You must apply for your visa before you arrive in the UK.

Travelling with children

You may be asked at the border to prove the relationship between yourself and any children travelling with you, if you do not seem to be the parent, for example if you have a different surname.

You can prove this with:

a birth or adoption certificate showing your relationship with the child

divorce or marriage certificates if you’re the parent but have a different surname from the child

a letter from the child’s (the child) parent giving permission for the child to travel with you and providing contact details, if you’re not the parent

Before you board

Your ‘carrier’ (for example airline or transport provider) will check your passport and other travel documents. They’ll send this information electronically to Border Force.

You can ask to see the information about you that’s been sent by carriers.

At border control

You must wear a face covering at the airport, port or station you’re arriving into and follow social distancing rules.

You’ll need to show:

your passport or identity card

your proof of a negative coronavirus (COVID-19) test

your passenger locator form

You must:

have your passport or identity card ready - remove it (your passport or identity card) from a holder or wallet if you use one

remove your face covering or sunglasses, if you’re wearing them

move through passport control together if you’re in a family

You will have to wait longer than usual at border control because of COVID-19.

Showing your passenger locator form

You need to show proof that you’ve completed a passenger locator form (your passenger locator form) when you arrive at the UK border. The government will use the form (your passenger locator form) to contact you if someone you’ve travelled with develops COVID-19 symptoms.

When you submit the form (your passenger locator form) you’ll receive a confirmation email with a document attached. At border control you must show either a:

printed copy of the document (a document)

downloaded copy of document (a document) on your phone

Border Force officers will scan the QR code at the top of this document (a document) to check you have completed the form (your passenger locator form) successfully.

It is a criminal offence to provide false or deliberately misleading information when filling out your passenger locator form. You could be fined up to £10,000, imprisoned for up to 10 years, or both, if you do not provide accurate details about the countries you have visited in the 10 days before you arrived in the UK.

You may also need to show proof of a negative coronavirus test at the border. You could be fined up to £500 if you cannot show proof when asked.

Arriving by bus or coach

You have to leave the bus when you arrive at border control.

Make sure you:

are ready to get off the bus when you arrive

have your travel documents ready

Read the guidance for school parties and groups coming to the UK by coach.

If you’re from an EEA country or Switzerland

You can use the UK/EEA channel to get your passport or identity card checked - this is usually faster than the other channels.

The EEA (EEA) includes the EU countries and also Iceland, Liechtenstein, and Norway.

You can use automatic ePassport gates at some airports if your passport has a ‘chip’ on it and you’re 12 or over. If you’re between 12 and 17, you must be accompanied by an adult.

These gates (automatic ePassport gates at some airports) use facial recognition technology to check your identity against the photo in your passport.

If you’re from a non-EEA country

Your passport (and visa if you have one) will be checked at border control. You’ll usually be asked why you’re coming to the UK.

You can use the UK/EEA immigration lanes and the automatic ePassport gates (automatic ePassport gates at some airports) if you’re from:

Australia

Canada

Japan

New Zealand

Singapore

South Korea

United States

When you cannot use an ePassport gate

You must see a border control officer and get a stamp in your passport if you are entering the UK:

with a Tier 5 Creative or Sporting certificate of sponsorship for up to 3 months (and you want to enter without a visa)

on a permitted paid engagement

You cannot get a stamp if you use the ePassport gates (automatic ePassport gates at some airports). Without a stamp you will not be allowed to carry out the activities you came to the UK to do.

Registered Travellers

You can use the UK/EEA immigration lanes and the automatic ePassport gates (automatic ePassport gates at some airports).

Travelling with a UK biometric residence permit

You’ll have a biometric residence permit if your fingerprints were taken when you applied.

Your fingerprints will be checked at border control - they’ll be checked against the ones stored on your visa document.

If you’re refused entry

You’ll be told in writing:

why you’ve been refused entry to the UK

if you can appeal against the decision

when you will be removed from the UK

You’ll usually have to leave the UK immediately.

You may be allowed into the UK temporarily (usually for up to a week) but your passport will be taken from you and you must report to immigration officers at set times.

Baggage checks

You must co-operate if you’re stopped and asked about your baggage.

If you break the rules your goods and any vehicle you use to transport them may be seized.

If your baggage is checked

Your baggage is usually checked in front of you.

Customs officers keep a record of:

all baggage they (Customs officers) open and check

any damage to your baggage or belongings during a check

If your things are damaged

You may be offered compensation if your baggage or belongings are damaged during a customs check.

Making a complaint

You can:

ask for the duty manager if you want to complain about a customs check while you’re at the border

send your complaint to Border Force if you want to complain later

Layovers and transiting through a UK airport

Passing through a UK airport while on the way to another country is called ‘transiting’. Some travellers call it a ‘layover’.

There are 2 types of transiting:

‘airside’ - you do not pass through UK border control before you leave on your connecting journey

‘landside’ - you do pass through UK border control, but come back through it (UK border control) and leave the UK within a short amount of time (usually 24 hours)

Find out if you need a UK visa for your layover.

Coronavirus (COVID-19) testing and quarantine

Before you travel you need to:

provide your contact details by completing the online passenger locator form

provide proof of a negative COVID-19 test

Check the rules for transiting.

Quarantining when you arrive in the UK

green list - you do not need to quarantine but you must take a COVID-19 test on or before day 2

amber list - you must quarantine in the place you’re staying and take 2 COVID-19 tests

red list - you must quarantine in a hotel and take 2 COVID-19 tests

You must follow these rules even if you have been vaccinated.

Find out which list the country you’ve been in is on and what you need to do.

You may be fined if you do not quarantine in the place you’re staying or in a managed quarantine hotel when you need to. You can be prosecuted if you do not pay on time.

Some people are exempt from some or all COVID-19 travel and entry requirements because of their jobs. Check if your job means you’re exempt.

Quarantine rules in Scotland, Wales and Northern Ireland

Find out what to do and whether you’re exempt if you’re:

travelling to Scotland

travelling to Wales

travelling to Northern Ireland

Ending quarantine early through Test to Release

You may be able to end quarantine early through the ‘Test to Release’ scheme (Test to Release) if you pay for a private coronavirus (COVID-19) test.

You must still take the 2 COVID-19 tests you booked before you travelled. Find out more about the tests you must book and take.

You cannot use the Test to Release scheme (Test to Release) if you’ve been in or through a country on the red list in the 10 days before you arrive in England.

This guidance is for England. Find out what to do if you’re:

travelling to Scotland

travelling to Wales

travelling to Northern Ireland

When you can take the private COVID-19 test (a private coronavirus (COVID-19) test)

The earliest you can take a test is 5 days after you arrive in England. For example, if you arrive on a Monday, you can take a test from the following Saturday.

When you can stop quarantining

If the test is negative you can stop quarantining as soon as you get the result.

If the test is positive you need to quarantine for another 10 days. Count the 10 days starting from the day you took the test, or from when you first had symptoms if that is earlier.

If you’re living or staying with someone in the UK they should also self-isolate for 10 days, starting from the day you took the test.

If the test is inconclusive you also need to quarantine for another 10 days. You can stop quarantining if you take another test with an eligible private provider and the result is negative.

You may be fined up to £10,000 if you do not quarantine when you need to. You can be prosecuted if you do not pay the fine on time.

What you’ll need

Before arriving in England, you’ll need to:

book a test with an eligible private provider

say that you’ll be using the Test to Release scheme on the passenger locator form

You cannot take a test through NHS Test and Trace to shorten your quarantine period. You must continue to quarantine if the result from an NHS Test and Trace test is negative.

If you did not book the test (a test) before you arrived in England, you can book one after you arrive. You will need to complete another passenger locator form to opt into the scheme (scheme).


Get a faster decision on your visa or settlement application

Applying from inside the UK

You may be able to pay for a faster decision on a visa or settlement (‘indefinite leave to remain’) application if you’re applying from inside the UK.

Because of coronavirus (COVID-19), you can currently only pay for a faster decision on certain visas.

To get a decision within 5 working days

If you’re eligible you can choose the ‘priority service’ when you apply. It costs £500 in addition to the application fee.

A decision will be made within 5 working days of your UK Visa and Citizen Application Services (UKVCAS) appointment.

To get a decision by the end of the next working day

If you’re eligible you can choose the ‘super priority service’ when you apply. It costs £800 in addition to the application fee.

A decision will be made:

by the end of the next working day after your appointment, if your appointment is on a weekday

2 working days after your appointment, if your appointment is at the weekend or on a bank holiday

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

After you’ve applied

You’ll get an email followed by a decision letter (either in the post or by email).

If your application is approved, the email (an email followed by a decision letter) will let you know the outcome. If your application is refused, the outcome will not be mentioned in the email (an email followed by a decision letter).

When you might wait longer for a decision

You might wait longer for a decision if you need to provide more information. You’ll be told how and when to provide it.

When you’ll get your biometric residence permit

You’ll usually receive your biometric residence permit (BRP) within 7 to 10 days of your decision. If it does not arrive, you can report your missing BRP online.

Your BRP (your biometric residence permit (BRP)) will be sent to the address you gave in your application. You need to update your address before your application is approved if you want it (your biometric residence permit (BRP)) sent elsewhere.

Eligible visas when applying from inside the UK

You can apply for a faster decision on certain visa applications or applications to settle in the UK.

These tables list the eligible applications and whether you can pay to get a faster decision:

within 5 working days

by the end of the next working day

Because of coronavirus (COVID-19) there’s a limit on how many people can apply for a faster decision. If you are not offered the option to apply for a faster decision, you can still complete a standard application.

Eligible visa applications

| Decision available within 5 working days | Decision available by the end of the next working day

Child student visa | Yes | Yes

Global Talent visa | Yes | Yes

Health and Care Worker visa | Yes | Yes

Innovator visa | Yes | Yes

Intra-company visas | Yes | Yes

Investor visa (Tier 1) | Yes | No

Minister of Religion visa (T2) | Yes | Yes

Skilled Worker visa | Yes | Yes

Sportsperson visa (T2) | Yes | Yes

Start-up visa | Yes | Yes

Student visa | Yes | Yes

Temporary Worker - Charity Worker visa (T5) | Yes | Yes

Temporary Worker - Creative and Sporting visa (T5) | Yes | Yes

Temporary Worker - Government Authorised Exchange visa (T5) | Yes | Yes

Temporary Worker – International Agreement Worker visa (T5) | Yes | Yes

Temporary Worker - Religious Worker visa (T5) | Yes | Yes

Temporary Worker - Seasonal Worker visa (T5) | Yes | Yes

Applying as the dependent child or partner on a work, student, global talent, start up or innovator visa | Yes | Yes

Applying as the dependent child or partner on an investor visa | Yes | No

Applying on the basis of family life as a partner, parent or dependent child or on the basis of private life in the UK (through form FLR(FP) or form FLR(M)) | No | Yes

Applying for human rights claims, leave outside the rules and other routes through form FLR(HRO) | No | Yes

Applying for other routes through form FLR(IR) | No | Yes

Eligible applications to settle in the UK

Application to settle on the basis of UK Ancestry (through form SET(O)) | No | Yes

Application to settle as a former member of HM Forces (through form SET(AF)) | No | Yes

Application to settle as a child under 18 (through form SET(F)) | No | Yes

Application to settle if you’ve been in the UK legally for 10 continuous years (known as ‘long residence’) | No | Yes

Application to settle if you work, establish a business or invest in the UK (through form SET(O)) | Yes | Yes

Application to settle as the dependent child or partner if you work, establish a business or invest in the UK | Yes | Yes

Application to settle as the partner of a person, or parent of a child, who is present and settled in the UK (through form SET(M)) | No | Yes

Applying from outside the UK

Whether you can apply for a faster decision on a visa or settlement (‘indefinite leave to remain’) application depends on which country you’re applying from.

Because of coronavirus (COVID-19), you can only pay for a faster decision through some visa application centres. Check with the visa application centre you’re applying through.

They (the visa application centre you’re applying through)’ll let you know if you can apply to get a decision:

within 5 working days (‘priority service’)

by the end of the next working day (‘super priority service’)

They (the visa application centre you’re applying through)’ll also tell you what will happen after you’ve applied.

If you’re applying from Europe, Africa or some Middle Eastern countries

To find out if you can get a faster decision through your visa application centre, select the country you’re applying from on the TLScontact list (and the right centre, if there’s more than one). Then check the ‘Added Value Services’ section of the page for that centre to see if the option (apply) is available.

The Middle Eastern countries on this list (the TLScontact list) (the TLScontact list) are:

Jordan

Israel

If you’re applying from somewhere else

To find out if you can get a faster decision through your visa application centre, select the country you’re applying from on the VFS global website. Then check the ‘premium services’ page for your nearest centre to see if the option (apply) is available.

If you cannot find the information, you can email VFS.