Get help from HMRC if you need extra support

Help you can get

HM Revenue and Customs (HMRC) can help you if you need extra support because of your condition or circumstances. You might need extra support if:

you have dyslexia, autism or cognitive difficulties

you have reduced mobility or physical disabilities

you have sensory disabilities, like a visual, hearing or speech impairment

you have mental health conditions, like depression, stress or anxiety

you’re experiencing financial hardship - for example you cannot afford essentials like food, bills or rent

you’re a victim of domestic abuse, including economic abuse

you’re in hospital

This guide is also available in Welsh (Cymraeg).

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

to use textphone, webchat or BSL

information in a different format

help filling in forms

more time because of your circumstances

information in another language

to appoint someone to talk to HMRC (HM Revenue and Customs (HMRC)) on your behalf

If you have a scheduled face-to-face appointment, you should not go to it at the moment because of coronavirus (COVID-19). HMRC (HM Revenue and Customs (HMRC)) will contact you instead.

If you cannot use a telephone and need a different way to contact HMRC (HM Revenue and Customs (HMRC))

There are other ways to contact HM Revenue and Customs (HMRC) than by telephone. You might need to use another form of contact if:

you’re deaf, hearing impaired or hard of hearing

you have a speech impairment

you use British Sign Language (BSL)

you have difficulty using the telephone

Text Service (Relay UK)

Dial 18001 then the relevant contact number to use the Relay UK Text Service (Relay UK).

HMRC (HM Revenue and Customs (HMRC)) also offers a textphone service for some of its (HM Revenue and Customs (HMRC)) helplines.

Webchat

You can contact HMRC’s (HM Revenue and Customs (HMRC)) extra support team using webchat.

If you use British Sign Language (BSL)

The Royal Association for Deaf people provides:

webcam appointments with their (The Royal Association for Deaf people) tax adviser

a video interpreting service

BSL-captioned video clips linked to HMRC (HM Revenue and Customs (HMRC)) guidance

Home visits and appointments

Because of coronavirus (COVID-19), HMRC (HM Revenue and Customs (HMRC)) cannot do home visits and face-to-face appointments at the moment.

If you need information in a different format

HM Revenue and Customs (HMRC) information is available in accessible formats. You might need an alternative format if:

you’re visually impaired

you have dyslexia or autism

you have another condition which makes standard print difficult

Contact HMRC (HM Revenue and Customs (HMRC)) if you need a form, leaflet or other information in any of the following formats:

Braille

large print

audio on CD

text on CD (standard or large print)

other formats, for example coloured paper

Call the relevant contact number and tell HMRC (HM Revenue and Customs (HMRC)) what help you need. For example, call ‘Self Assessment: general enquiries’ if you need a large-print tax return. They (HM Revenue and Customs (HMRC)) will transfer you to HMRC’s (HM Revenue and Customs (HMRC)) extra support team.

You can also contact HMRC’s (HM Revenue and Customs (HMRC)) extra support team using webchat.

If you need help filling in forms

HM Revenue and Customs (HMRC) can help you with filling in forms. You might need help if:

you have a mental health condition, like depression, stress or anxiety

you have a visual impairment, dyslexia, autism or cognitive difficulties

you have another condition which makes filling in forms difficult

To get help with filling in forms, call the relevant contact number and tell HMRC (HM Revenue and Customs (HMRC)) what help you need. They (HM Revenue and Customs (HMRC)) will transfer you to HMRC’s (HM Revenue and Customs (HMRC)) extra support team.

If you need more time because of your circumstances

In certain circumstances, HM Revenue and Customs (HMRC) can give you an extension to a deadline or spend more time with you on the phone. You can ask for more time if, for example:

you have another condition which means you need more time

you’re experiencing financial difficulties - for example, if you’ve been laid off because of coronavirus (COVID-19)

you’re in hospital (someone else can ask HMRC (HM Revenue and Customs (HMRC)) for you)

To ask for more time because of your circumstances, call the relevant contact number and tell HMRC (HM Revenue and Customs (HMRC)) what help you need. They (HM Revenue and Customs (HMRC)) will transfer you to HMRC’s (HM Revenue and Customs (HMRC)) extra support team. You may need to prove why you need more time.

If you need information in another language

You can use a friend or family member as an interpreter when you phone HM Revenue and Customs (HMRC).

They must be over 16 and will need to be in the same room as you when you call HMRC (HM Revenue and Customs (HMRC)).

HMRC (HM Revenue and Customs (HMRC)) may also be able to organise an interpreter for you.

Use the relevant contact number, for example the Self Assessment helpline, if you need help with your tax return.

You can also ask for information in another language using webchat.

If you need someone to talk to HMRC (HM Revenue and Customs (HMRC)) for you

If you find it difficult to deal with HM Revenue and Customs (HMRC) yourself, you can appoint someone to talk to HMRC (HM Revenue and Customs (HMRC)) for you. This can be a friend, relative or an adviser from a voluntary organisation.


Claim Income Tax reliefs

Overview

‘Tax relief’ means that you either:

pay less tax to take account of money you’ve spent on specific things, like business expenses if you’re self-employed

get tax back or get it repaid in another way, like into a personal pension

You get some types of tax relief automatically - but some you must apply for.

When you can get tax relief

Tax relief applies to pension contributions, charity donations, maintenance payments and time spent working on a ship outside the UK.

It (tax relief) also applies to work or business expenses – you may be able to:

get tax relief on what you spend running your business if you’re self-employed (a sole trader or partner in a partnership)

claim tax relief if you’re employed and you use your own money for travel and things that you must buy for your job

Charity donations: tax relief

Donations to charity from individuals are tax free. You can get tax relief if you donate:

through Gift Aid

straight from your wages or pension, through Payroll Giving

Donations through Gift Aid

Charities and community amateur sports clubs (CASCs) can register with HM Revenue and Customs (HMRC) to be part of the Gift Aid scheme. When they’re registered, they can claim back the tax you’ve already paid on your donation.

The charity or CASC (Charities and community amateur sports clubs (CASCs)) will give you a form to sign. They (Charities and community amateur sports clubs (CASCs)) must also have an HMRC (HM Revenue and Customs (HMRC)) charity reference number - ask the charity or CASC (Charities and community amateur sports clubs (CASCs)) if you’re not sure.

If the charity or CASC (Charities and community amateur sports clubs (CASCs)) gets back more tax than you’ve paid, HMRC (HM Revenue and Customs (HMRC)) may ask you to pay more tax to cover the difference.

You pay Income Tax above the 20% basic rate

You can claim back the difference between the tax you’ve paid on the donation and what the charity got back when you fill in your Self Assessment tax return.

If you don’t fill in a Self Assessment tax return, call HMRC (HM Revenue and Customs (HMRC)) to tell them (HM Revenue and Customs (HMRC)) about your charity donations.

You get Married Couple’s Allowance

Your tax-free allowance may increase if you make donations through Gift Aid and claim Married Couple’s Allowance.

If you fill in a Self Assessment tax return, your allowance will be adjusted automatically if it needs to be.

If you don’t, call HMRC (HM Revenue and Customs (HMRC)) to tell them (HM Revenue and Customs (HMRC)) about your charity donations.

Payroll Giving schemes

If your employer or pension provider offers a Payroll Giving scheme, any donations you give through the scheme will be taken before Income Tax is taken off.

You’ll still pay National Insurance contributions on the amount of your donation. But you won’t pay any Income Tax on the amount you donate.

Maintenance payments: tax relief

Maintenance Payments Relief reduces your Income Tax if you make maintenance payments to an ex-spouse or civil partner.

You can get it (Maintenance Payments Relief) if all of the following apply:

either of you were born before 6 April 1935

you’re paying maintenance under a court order after the relationship has ended

the payments are for the maintenance of your ex-spouse or former civil partner (provided they aren’t now remarried or in a new civil partnership) or for your children who are under 21

Maintenance Payments Relief is worth 10% of the maintenance you pay to your ex-spouse or civil partner (an ex-spouse or civil partner), up to a maximum of £326 a year (or 10% of £3,260).

To claim it (Maintenance Payments Relief), call HM Revenue and Customs (HMRC).


Income Tax rates and Personal Allowances

Current rates and allowances

How much Income Tax you pay in each tax year depends on:

how much of your income is above your Personal Allowance

how much of your income falls within each tax band

Some income is tax-free.

The current tax year is from 6 April 2021 to 5 April 2022.

Your tax-free Personal Allowance

The standard Personal Allowance is £12,570, which is the amount of income you do not have to pay tax on.

Your Personal Allowance (The standard Personal Allowance) may be bigger if you claim Marriage Allowance or Blind Person’s Allowance. It (The standard Personal Allowance)’s smaller if your income is over £100,000.

Income Tax rates and bands

The table shows the tax rates you pay in each band if you have a standard Personal Allowance of £12,570.

Income tax bands are different if you live in Scotland.

Band | Taxable income | Tax rate

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

Basic rate | £12,571 to £50,270 | 20%

Higher rate | £50,271 to £150,000 | 40%

Additional rate | over £150,000 | 45%

You can also see the rates and bands without the Personal Allowance (The standard Personal Allowance). You do not get a Personal Allowance on taxable income over £125,140.

If you’re employed or get a pension

Check your Income Tax to see:

your Personal Allowance and tax code

how much tax you’ve paid in the current tax year

how much you’re likely to pay for the rest of the year

Other allowances

You have tax-free allowances for:

savings interest

dividends, if you own shares in a company

You may also have tax-free allowances for:

your first £1,000 of income from self-employment - this is your ‘trading allowance’

your first £1,000 of income from property you rent (unless you’re using the Rent a Room Scheme)

Find out whether you’re eligible for the trading and property allowances.

You pay tax on any interest, dividends or income over your allowances.

Paying less Income Tax

You may be able to claim Income Tax reliefs if you’re eligible for them.

If you’re married or in a civil partnership

You may be able to claim Marriage Allowance to reduce your partner’s tax if your income is less than the standard Personal Allowance.

If you do not claim Marriage Allowance and you or your partner were born before 6 April 1935, you may be able to claim Married Couple’s Allowance.

Previous tax years

The standard Personal Allowance from 6 April 2020 to 5 April 2021 was £12,500.

Tax rate | Taxable income above your Personal Allowance (the standard Personal Allowance) for 2020 to 2021

Basic rate 20% | £0 to £37,500 People with the standard Personal Allowance started paying this rate on income over £12,500

Higher rate 40% | £37,501 to £150,000 People with the standard Personal Allowance started paying this rate on income over £50,000

Additional rate 45% | Over £150,000

Your Personal Allowance would have been smaller if your income was over £100,000, or bigger if you got Marriage Allowance or Blind Person’s Allowance.

Other rates and earlier tax years

HM Revenue and Customs (HMRC) publishes tables with full rates and allowances for current and past tax years.

Income over £100,000

Your Personal Allowance goes down by £1 for every £2 that your adjusted net income is above £100,000. This means your allowance is zero if your income is £125,140 or above.

You’ll also need to do a Self Assessment tax return.

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

Register for Self Assessment

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

Register now


National Insurance and tax after State Pension age

Overview

You do not pay National Insurance after you reach State Pension age - unless you’re self-employed and pay Class 4 contributions. You stop paying Class 4 contributions at the end of the tax year in which you reach State Pension age.

You only pay Income Tax if your taxable income - including your private pension and State Pension - is more than your tax-free allowances (the amount of income you’re allowed before you pay tax).

You must contact HM Revenue and Customs (HMRC) if you think you should be paying tax.

Stop paying National Insurance

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

If you’re employed, you pay Class 1 National Insurance contributions as a percentage of your earnings up to State Pension age.

If you’re self-employed, you pay Class 2 contributions at a flat weekly rate and Class 4 contributions annually as a percentage of your taxable profits.

What happens at State Pension age

You stop paying Class 1 and Class 2 contributions when you reach State Pension age - even if you’re still working.

You’ll continue paying Class 4 contributions until the end of the tax year in which you reach State Pension age.

For example, you reach State Pension age on 6 September 2021. You’ll stop making Class 4 contributions on 5 April 2022 and pay your final Class 4 bill by 31 January 2023, together with your Income Tax.

If you’re self employed, you still need to send a Self Assessment tax return for each year you work - even after you reach State Pension age.

You can claim back National Insurance if you’ve overpaid.

If you continue working

Show your employer proof of your age (a birth certificate or passport, for example) to make sure you stop paying National Insurance.

If you do not want your employer to see your birth certificate or passport, HM Revenue and Customs (HMRC) can send you a letter to show them (your employer) instead.

The letter (a letter to show them (your employer)) will confirm:

you’ve reached State Pension age

you do not need to pay National Insurance

You’ll need to write to HMRC (HM Revenue and Customs (HMRC)) explaining why you do not want your employer to see your birth certificate or passport.

You’ll be asked to send your birth certificate or passport for verification if HMRC (HM Revenue and Customs (HMRC)) does not have a record of your date of birth. Certified copies are accepted.

You can also show a certificate of age exception (CA4140) if you have one.

Age-related tax allowances

Married Couple’s Allowance

You can claim the Married Couple’s Allowance if you’re married or in a civil partnership and at least one partner was born before 6 April 1935. It gets taken off your tax bill - the amount that’s deducted depends on your income.

Maintenance Payments Relief

You can get an allowance to reduce your tax bill for maintenance payments you make to an ex-spouse or civil partner if:

you or they (an ex-spouse or civil partner) were born before 6 April 1935

you’re separated or divorced and you’re making payments under a court order

the payments (payments) are for the maintenance of your ex-partner (as long as they have not re-married or formed a new civil partnership) or your children are under 21

How much you can get

For the 2021 to 2022 tax year Maintenance Payments Relief can reduce your tax bill by the lower of the following:

£353 - where you make maintenance payments of £3,530 or more a year

10% of the money you’ve actually paid - where you make payments of less than £3,530 a year

You cannot claim a tax reduction for any voluntary payments you make.

Claim back tax or National Insurance

National Insurance refunds

You can claim back any overpaid National Insurance.

Tax refunds

You can claim a tax refund if you’ve:

had too much deducted from your pension

overpaid through your job

If you complete a tax return, you can also correct mistakes and claim a refund via Self Assessment.

Claiming back tax on savings interest

If you’re on a low income, you may be able to get tax-free interest or get some tax back from interest on your savings.


Tax codes

Overview

Your tax code is used by your employer or pension provider to work out how much Income Tax to take from your pay or pension. HM Revenue and Customs (HMRC) will tell them which code to use.

This guide is also available in Welsh (Cymraeg).

Find your tax code

Use the check your Income Tax online service within your Personal Tax Account to find your tax code for the current year. You can also view your tax code for:

a previous tax year

the next tax year

You’ll be asked to sign in with Government Gateway or create an account if you do not already have one.

Once signed in, you can also see:

if your tax code has changed

how much tax you’re likely to pay

You can also find your tax code on your payslip or tax code letter from HMRC (HM Revenue and Customs (HMRC)).

If you think your tax code is wrong

If you think your tax code is wrong, you can update your employment details using the check your Income Tax online service.

You can also tell HMRC (HM Revenue and Customs (HMRC)) about a change in income that may have affected your tax code.

Why your tax code might change

HMRC (HM Revenue and Customs (HMRC)) may update your tax code if:

you start to get income from an additional job or pension

your employer tells HMRC (HM Revenue and Customs (HMRC)) you have started or stopped getting benefits from your job

you get taxable state benefits

you claim Marriage Allowance

you claim expenses that you get tax relief on

You may also be put on an emergency tax code if you change jobs.

What your tax code means

Your tax code is made up of several numbers and a letter.

1257L is the tax code currently used for most people who have one job or pension.

HMRC (HM Revenue and Customs (HMRC)) will usually contact you to explain how they (HM Revenue and Customs (HMRC)) worked out your individual tax code if your tax code changes.

What the numbers mean

The numbers in your tax code (several numbers) tell your employer or pension provider how much tax-free income you get in that tax year.

HMRC (HM Revenue and Customs (HMRC)) works out your individual number based on your tax-free Personal Allowance and income you have not paid tax on (such as untaxed interest or part-time earnings). They (HM Revenue and Customs (HMRC)) also consider the value of any benefits from your job (such as a company car).

What the letters mean

Letters in your tax code refer to your situation and how it affects your Personal Allowance.

Letters | What they mean

L | You’re entitled to the standard tax-free Personal Allowance

M | Marriage Allowance: you’ve received a transfer of 10% of your partner’s Personal Allowance

N | Marriage Allowance: you’ve transferred 10% of your Personal Allowance to your partner

T | Your tax code includes other calculations to work out your Personal Allowance

0T | Your Personal Allowance has been used up, or you’ve started a new job and your employer does not have the details they need to give you a tax code

BR | All your income from this job or pension is taxed at the basic rate (usually used if you’ve got more than one job or pension)

D0 | All your income from this job or pension is taxed at the higher rate (usually used if you’ve got more than one job or pension)

D1 | All your income from this job or pension is taxed at the additional rate (usually used if you’ve got more than one job or pension)

NT | You’re not paying any tax on this income (All your income from this job or pension)

S | Your income or pension is taxed using the rates in Scotland

S0T | Your Personal Allowance (Scotland) (your Personal Allowance) has been used up, or you’ve started a new job and your employer does not have the details they (your employer) need to give you a tax code

SBR | All your income from this job or pension is taxed at the basic rate in Scotland (usually used if you’ve got more than one job or pension)

SD0 | All your income from this job or pension is taxed at the intermediate rate in Scotland (usually used if you’ve got more than one job or pension)

SD1 | All your income from this job or pension is taxed at the higher rate in Scotland (usually used if you’ve got more than one job or pension)

SD2 | All your income from this job or pension is taxed at the top rate in Scotland (usually used if you’ve got more than one job or pension)

C | Your income or pension is taxed using the rates in Wales

C0T | Your Personal Allowance (Wales) (your Personal Allowance) has been used up, or you’ve started a new job and your employer does not have the details they need to give you a tax code

CBR | All your income from this job or pension is taxed at the basic rate in Wales (usually used if you’ve got more than one job or pension)

CD0 | All your income from this job or pension is taxed at the higher rate in Wales  (usually used if you’ve got more than one job or pension)

CD1 | All your income from this job or pension is taxed at the additional rate in Wales  (usually used if you’ve got more than one job or pension)

If your tax code has ‘W1’ or ‘M1’ or ‘X’ at the end

These (your tax code) are emergency tax codes.

If your tax code has a ‘K’ at the beginning

Tax codes with ‘K’ at the beginning mean you have income that is not being taxed another way and it’s worth more than your tax-free allowance.

For most people, this happens when you’re:

paying tax you owe from a previous year through your wages or pension

getting benefits you need to pay tax on - these can be state benefits or company benefits

Your employer or pension provider takes the tax due on the income that has not been taxed from your wages or pension - even if another organisation is paying the untaxed income to you.

Employers and pension providers cannot take more than half your pre-tax wages or pension when using a K tax code.

Emergency tax codes

If you’re on an emergency tax code your payslip will show:

1257 W1

1257 M1

1257 X

These (Emergency tax codes) mean you’ll pay tax on all your income above the basic Personal Allowance.

You may be put on an emergency tax code if HMRC does not get your income details in time after a change in circumstances such as:

a new job

getting company benefits or the State Pension

Emergency tax codes are temporary. HMRC will usually update your tax code when you or your employer give them (HMRC) your correct details. If your change in circumstances means you have not paid the right amount of tax, you’ll stay on the emergency tax code (an emergency tax code) until you’ve paid the correct tax for the year.

Updating your details

Your employer can help you update your tax code by sending details about your previous income or pension to HMRC.

If you’ve started a new job

Give your employer your P45 from your previous job. If you do not have a P45, your employer should ask you for the information they need instead.

If you’ve started working for an employer after being self-employed

Your employer should give you a ‘starter checklist’ - this is a form you can use to give them details about your previous employment.

If you’ve started getting company benefits or the State Pension

Check your tax code online to make sure it includes the State Pension or company benefit. If they’re not included, update your details in the tax code online service or by contacting HMRC.

The emergency tax code (an emergency tax code) will stay in place until the end of the tax year. This means you’ll pay the right amount of tax for the current tax year. In the new tax year HMRC will put you on a regular tax code.

Tell HMRC about a change in income

In most cases, HMRC will automatically update your tax code when your income changes, for example if you start a new job, start getting a pension or receive benefits or work expenses. They (HMRC)’ll usually get this information from your employer.

If HMRC has the wrong information about your income, you may be given an incorrect tax code.

To correct your tax code, make sure HMRC has up-to-date details about your income.

Check what you need to do if you’re on an emergency tax code.

Tell HMRC about a change

You can report a change in your income by either:

using the online check your Income Tax service (the tax code online service)

contacting HMRC

If you’re contacting HMRC on someone else’s behalf

If you need to tell HMRC about a change in someone else’s income (for example, because you’re their accountant) fill in a PAYE Coding Notice query form.

After you report your change

HMRC will contact you if they (HMRC) change your tax code.
They (HMRC) will also tell your employer or pension provider that your tax code has changed.

Your next payslip should show:

your new tax code

adjustments to your pay if you were paying the wrong amount of tax

Get a tax refund or pay the tax you owe

If HMRC update your tax code and you’ve paid too much or too little tax, HMRC will send you a P800 or a Simple Assessment tax calculation. This will enable you to get a refund or pay what you owe.


Tax on your private pension contributions

Overview

Your private pension contributions are tax-free up to certain limits.

This applies to most private pension schemes, for example:

workplace pensions

personal and stakeholder pensions

overseas pension schemes that qualify for UK tax relief - ask your provider if it’s a ‘qualifying overseas pension scheme’

Pension schemes must be registered with HMRC to qualify for tax relief. Check with your pension provider if you’re unsure if your scheme (your provider) is registered or not.

You pay tax when you take money out of a pension.

Limits to your tax-free contributions

You usually pay tax if savings in your pension pots go above:

100% of your earnings in a year - this is the limit on tax relief you get

£40,000 a year - check your ‘annual allowance’

£1,073,100 in your lifetime - this is the lifetime allowance

You also pay tax on contributions if your pension provider:

is not registered for tax relief with HM Revenue and Customs (HMRC)

does not invest your pension pot according to HMRC’s (HMRC) rules

Tax relief

You can get tax relief on private pension contributions worth up to 100% of your annual earnings.

You get the tax relief (tax relief) automatically if your:

employer takes workplace pension contributions out of your pay before deducting Income Tax

rate of Income Tax is 20% - your pension provider will claim it as tax relief and add it to your pension pot (‘relief at source’)

If your rate of Income Tax in Scotland is 19% your pension provider will claim tax relief for you at a rate of 20%. You do not need to pay the difference.

UK tax relief is also available on contributions made to certain types of overseas pension schemes.

It’s up to you to make sure you’re not getting tax relief on pension contributions worth more than 100% of your annual earnings. HM Revenue and Customs (HMRC) (HMRC) can ask you to pay back anything over this limit.

Relief at source

You get relief at source in all personal and stakeholder pensions, and some workplace pensions.

To get relief at source

Before paying into a scheme, you need to agree to certain conditions about your contributions (‘make declarations’). Your pension provider will tell you what these are.

You also need to give your pension provider your:

full name and address

date of birth

National Insurance number

employment status - or tell them (Your pension provider) if you’re retired, a full time student, a carer or aged under 16

Your employer may do this for you if you’re automatically enrolled in their pension scheme.

Your pension provider will let you know if this is the case and ask you to confirm your details are correct. You must do this within 30 days.

When you have to claim tax relief

You may be able to claim tax relief on pension contributions if:

you pay Income Tax at a rate above 20% and your pension provider claims the first 20% for you (relief at source)

your pension scheme is not set up for automatic tax relief

someone else pays into your pension

Claim tax relief in England, Wales or Northern Ireland

You can claim additional tax relief on your Self Assessment tax return for money you put into a private pension of:

20% up to the amount of any income you have paid 40% tax on

25% up to the amount of any income you have paid 45% tax on

You can also call or write to HMRC to claim if you pay Income Tax at 40%.

Claim tax relief in Scotland

1% up to the amount of any income you have paid 21% tax on

21% up to the amount of any income you have paid 41% tax on

26% up to the amount of any income you have paid 46% tax on

You can call or write to HMRC to claim if you do not fill in a Self Assessment tax return.

If your pension scheme is not set up for automatic tax relief

Claim tax relief in your Self Assessment tax return if your pension scheme is not set up for automatic tax relief.

Call or write to HMRC if you do not fill in a tax return.

You cannot claim tax relief if your pension scheme is not registered with HMRC.

If someone else pays into your pension

When someone else (for example your partner) pays into your pension, you automatically get tax relief at 20% if your pension provider claims it for you (relief at source).

If you’re in a workplace pension that allows other people to contribute you may need to claim the tax relief on those contributions - call or write to HMRC.

If you do not pay Income Tax

You still automatically get tax relief at 20% on the first £2,880 you pay into a pension each tax year (6 April to 5 April) if both of the following apply to you:

you do not pay Income Tax, for example because you’re on a low income

your pension provider claims tax relief for you at a rate of 20% (relief at source)

Life insurance policies

You cannot get tax relief if you use your pension contributions to pay a personal term assurance policy, unless it’s a protected policy.

Personal term assurance (a personal term assurance policy) is a life insurance policy that either:

ends when the first insured person dies

insures people who are all from the same family

Annual allowance

Your annual allowance (Annual allowance) is the most you can save in your pension pots in a tax year (6 April to 5 April) before you have to pay tax.

You’ll only pay tax if you go above the annual allowance (Annual allowance). This (Annual allowance) is £40,000 this tax year.

What counts towards the annual allowance (Annual allowance)

Your annual allowance (Annual allowance) applies to all of your private pensions, if you have more than one. This includes:

the total amount paid in to a defined contribution scheme in a tax year by you or anyone else (for example, your employer)

any increase in a defined benefit scheme in a tax year

If you use all of your annual allowance for the current tax year (this tax year)

You might be able to carry over any annual allowance you did not use from the previous 3 tax years.

When your annual allowance (Annual allowance) is lower than £40,000

Your annual allowance (Annual allowance) might be lower if you have:

flexibly accessed your pension pot

a high income

If you flexibly access your pension

Your annual allowance might be lower if you flexibly access your pension. For example, this could include taking:

cash or a short-term annuity from a flexi-access drawdown fund

cash from a pension pot (‘uncrystallised funds pension lump sums’)

The lower allowance is called the ‘money purchase annual allowance’.

If you have a high income

You’ll have a reduced (‘tapered’) annual allowance in the current tax year (this tax year) if both:

your ‘threshold income’ is over £200,000

your ‘adjusted income’ is over £240,000

The threshold income and adjusted income limits are different for earlier tax years.

Work out your reduced annual allowance (a reduced (‘tapered’) annual allowance).

If you go above the annual allowance (Annual allowance)

You’ll get a statement from your pension provider telling you if you go above the annual allowance (Annual allowance) in their scheme. If you’re in more than one pension scheme, ask each pension provider for statements.

You can also use a calculator to work out how much you’ve gone above the allowance (Annual allowance).

If you go over your annual allowance (Annual allowance), either you or your pension provider must pay the tax.

Fill in the ‘Pension savings tax charges’ section of a Self Assessment tax return to tell HMRC about the tax, even if your pension provider pays all or part of it (the tax). You’ll need form SA101 if you’re using a paper form.

You can still claim tax relief for pension contributions on your Self Assessment tax return if you’re above the annual allowance (Annual allowance).

HMRC does not tax anyone for going over their annual allowance (Annual allowance) in a tax year if they:

retired and took all their pension pots because of serious ill health

died

Lifetime allowance

You usually pay tax if your pension pots are worth more than the lifetime allowance (Annual allowance). This is currently £1,073,100.

You might be able to protect your pension pot from reductions to the lifetime allowance (Annual allowance).

Check how much lifetime allowance you’ve used

Ask your pension provider how much of your lifetime allowance you’ve used.

If you’re in more than one pension scheme, you must add up what you’ve used in all pension schemes you belong to.

What counts towards your allowance depends on the type of pension pot you get.

Type of pension pot | What counts towards your lifetime allowance

Defined contribution - personal, stakeholder and most workplace schemes | Money in pension pots that goes towards paying you, however you decide to take the money

Defined benefit - some workplace schemes | Usually 20 times the pension you get in the first year plus your lump sum - check with your pension provider

Your pension provider may ask for information about other pension schemes you’re in so they (your pension provider) can check if you’re above your lifetime allowance when you:

decide to take money from a pension pot

turn 75

transfer your pension overseas

Pay tax if you go above your lifetime allowance

You’ll get a statement from your pension provider telling you how much tax you owe if you go above your lifetime allowance. Your pension provider will deduct the tax (tax) before you start getting your pension.

You’ll need to report the tax deducted (tax) by filling in a Self Assessment tax return - download and fill in form SA101 if you’re using paper forms. You’ll get information from your pension provider to help you do this.

If you die before taking your pension HM Revenue and Customs (HMRC) will bill the person who inherits your pension for the tax.

Rates

The rate of tax you pay on pension savings above your lifetime allowance depends on how the money is paid to you - the rate is:

55% if you get it (the money) as a lump sum

25% if you get it (the money) any other way, for example pension payments or cash withdrawals

Protect your lifetime allowance

The lifetime allowance (your lifetime allowance) was reduced in April 2016. You can apply to protect your lifetime allowance from this reduction.

Tell your pension provider the type of protection and the protection reference number when you decide to take money from your pension pot.

Withdrawing cash from a pension pot

You cannot withdraw cash from a defined contribution pension pot (‘uncrystallised funds pension lump sums’) if you have:

primary or enhanced protection covering a lump sum worth more than £375,000

‘lifetime allowance enhancement factor’ if your unused lifetime allowance is less than 25% of the cash you want to withdraw

Reporting changes to HMRC (HM Revenue and Customs (HMRC))

You can lose enhanced protection or any type of fixed protection if:

you make new savings in a pension scheme

you are enrolled in a new workplace pension scheme

you transfer money between pension schemes in a way that does not meet the transfer rules

you’ve got enhanced protection and, when you take your pension benefits, their value has increased more than the amount allowed in the enhanced protection tax rules - this is called ‘relevant benefit accrual’

you’ve got fixed protection and the value of your pension pot in any tax year grows at a higher rate than is allowed by the tax rules - this is called ‘benefit accrual’

You can report changes online or by post.

Ask your employer whether they’re likely to enrol you in a workplace pension. To make sure you do not lose protection, you can either:

opt out of most schemes within a month

ask not to be enrolled in some schemes - your employer may need evidence of your lifetime allowance protection

Tell HMRC (HM Revenue and Customs (HMRC)) in writing if you think you might have lost your protection.

If you have the right to take your pension before 50

You may have a reduced lifetime allowance if you have the right to take your pension before you’re 50 under a pension scheme you joined before 2006.

This only applies to people in certain jobs (for example professional sports, dance and modelling) who start taking their pension before they’re 55.

Your lifetime allowance is not reduced if you’re in a pension scheme for uniformed services, for example the armed forces, police and fire services.


Pay Class 2 National Insurance if you do not pay through Self Assessment

Overview

You make Class 2 National Insurance contributions if you’re self-employed to qualify for benefits like the State Pension.

Most people pay the contributions (Class 2 National Insurance contributions) as part of their Self Assessment tax bill.

You cannot currently pay by cheque through the post because of coronavirus (COVID-19).

If you do not pay through Self Assessment

You do not pay through Self Assessment if you’re any of the following:

an examiner, moderator, invigilator or person who set exam questions

running a businesses involving land or property

a minister of religion who does not receive a salary or stipend

living abroad and paying voluntary Class 2 contributions

a person who makes investments - but not as a business and without getting a fee or commission

a non-UK resident who’s self-employed in the UK

working abroad

HM Revenue and Customs (HMRC) will send you a payment request by the end of October - call the newly self-employed helpline if you do not get one.

Pay now

You can no longer pay at the Post Office.

How long it takes

Make sure your payment reaches HMRC (HM Revenue and Customs (HMRC)) by the deadline. The time you need to allow depends on how you pay.

You can make same or next day payments:

by online or telephone banking (Faster Payments)

by CHAPS

at your bank or building society, if it’s still open

You can pay within 3 days by BACS.

You can pay within 21 working days by Direct Debit if you have not set one up before.

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

If you miss the deadline

You might have to pay more to fill the gap in your National Insurance record. HMRC (HM Revenue and Customs (HMRC)) will write to you to tell you how much you need to pay.

Bank details for online or telephone banking, CHAPS, Bacs

Paying from the UK

Use your online or telephone banking account to make your payment to the following HM Revenue and Customs’ (HMRC) (HM Revenue and Customs (HMRC)) bank account.

Sort code | Account number | Account name

08 32 20 | 12001004 | HMRC (HM Revenue and Customs (HMRC)) NICO

Reference number

Use the 18-digit reference number shown on your HMRC (HM Revenue and Customs (HMRC)) payment request, when you make a payment. Do not leave any spaces between the digits.

If you do not have an 18-digit reference number you can get help from the National Insurance Helpline (the newly self-employed helpline).

Your payment may be delayed if you use the wrong reference number.

How long it takes

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

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

Bacs payments usually take 3 working days.

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

Overseas payments

If you’re paying from abroad, the account you pay into depends on whether you’re using a UK or non-UK account.

Account type | Sort code | Account number

UK | 20 20 48 | 30944793

Account type | Account number (IBAN) | Bank Identifier Code (BIC)

Non-UK | GB49BARC20204830944793 | BARCGB22

For either account, pay to account name ‘HMRC (HM Revenue and Customs (HMRC)) NIC receipts’.

Reference number

Use your National Insurance number followed by ‘IC’, your surname then your initial. If your bank limits you to a certain amount of characters, you should use your National Insurance number followed by ‘IC’ and as much of your surname as possible.

If you’re an employer paying for an employee living abroad, you should use your 13-character employer number.

Banking address

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

At your bank or building society

Pay at a branch by cash or cheque, along with your HM Revenue and Customs (HMRC) payslip.

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

You’ll find your payslip (your HM Revenue and Customs (HMRC) payslip) on the payment request HMRC (HM Revenue and Customs (HMRC)) sent you.

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

Write your Class 2 National Insurance reference number on the back of your cheque. You’ll find the reference number on the payslip (your HM Revenue and Customs (HMRC) payslip) or the payment request sent to you by HMRC (HM Revenue and Customs (HMRC)).

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

By cheque through the post

You can still make payments:

by online or telephone banking

by CHAPS or BACS

If you’ve paid by cheque since 6 April 2020

Call HMRC (HM Revenue and Customs (HMRC)) if you want to check your payment has been received.

Direct Debit

Fill in the form to set up a new Direct Debit.

If you live abroad and pay voluntary National Insurance, fill in the form at the end of leaflet NI38 instead.

Allow 21 days to set up a new Direct Debit.

HM Revenue and Customs (HMRC) will send you a letter telling you when payments will be taken and how much they will be.

Payments will appear on your statement as ‘HMRC NI-DD’. HMRC (HM Revenue and Customs (HMRC)) will write to you if your payments change for any reason.

If you have a question about your Direct Debit payments contact National Insurance enquiries.


Business records if you're self-employed

Overview

You must keep records of your business income and expenses for your tax return if you’re self-employed as a:

sole trader

partner in a business partnership

You’ll also need to keep records of your personal income.

If you’re the nominated partner in a partnership, you must also keep records for the partnership.

There are different rules on keeping records for limited companies.

Accounting methods

You’ll need to choose an accounting method.

Traditional accounting

Many businesses use traditional accounting where you record income and expenses by the date you invoiced or were billed.

Cash basis accounting

Most small businesses with an income of £150,000 or less can use cash basis reporting.

With this method (cash basis reporting), you only record income or expenses when you receive money or pay a bill. This means you will not need to pay Income Tax on money you have not yet received in your accounting period.

What records to keep

You’ll need to keep records of:

all sales and income

all business expenses

VAT records if you’re registered for VAT

PAYE records if you employ people

records about your personal income

your grant, if you claimed through the Self-Employment Income Support Scheme because of coronavirus

Why you keep records

You do not need to send your records in when you submit your tax return but you need to keep them so you can:

work out your profit or loss for your tax return

show them (your profit or loss) to HM Revenue and Customs (HMRC) if asked

You must make sure your records are accurate.

Keep proof

Types of proof include:

all receipts for goods and stock

bank statements, chequebook stubs

sales invoices, till rolls and bank slips

If you’re using traditional accounting

As well as the standard records, you’ll also need to keep further records so that your tax return includes:

what you’re owed but have not received yet

what you’ve committed to spend but have not paid out yet, for example you’ve received an invoice but have not paid it yet

the value of stock and work in progress at the end of your accounting period

your year end bank balances

how much you’ve invested in the business in the year

how much money you’ve taken out for your own use

How long to keep your records

You must keep your records for at least 5 years after the 31 January submission deadline of the relevant tax year. HM (HM Revenue and Customs (HMRC)) Revenue and Customs (HMRC) may check your records to make sure you’re paying the right amount of tax.

Very late returns

If you send your tax return more than 4 years after the deadline (the 31 January submission deadline of the relevant tax year), you’ll need to keep your records for 15 months after you send your tax return (your records).

If your records are lost, stolen or destroyed

If you cannot replace your records, you must do your best to provide figures. Tell HMRC (Revenue and Customs (HMRC)) when you file your tax return if you’re using:

estimated figures - your best guess when you cannot provide the actual figures

provisional figures - your temporary estimated figures while you wait for actual figures (you’ll also need to submit actual figures when available)


Tax on shopping and services

VAT and duties

VAT is a tax you pay on most goods and services.

Rate | % of VAT | What the rate applies to

Standard | 20% | Most goods and services

Reduced rate | 5% | Some goods and services, for example children’s car seats and some energy-saving materials in the home

Zero rate | 0% | Zero-rated goods and services, for example most food and children’s clothes

Check the VAT rates on different goods and services. Some things are exempt from VAT, such as postage stamps and some financial and property transactions.

VAT is normally included in the price you see in shops, but there are some exceptions.

VAT and disabled people

You do not have to pay VAT on certain goods and services if they’re just for your own use and you’re disabled or have a long-term illness.

Other taxes and duties

You pay different taxes on:

alcohol and tobacco

petrol, diesel and other fuel

insurance

goods from abroad if you go over your customs allowance

Airlines have to pay air passenger duty for every flight from the UK. Most airline tickets include a separate charge to cover this cost.

Gambling operators (for example, betting shops and websites, casinos or slot machine owners) have to pay gambling duties on profits they make from gambling. Customers do not pay duty on their stake (what they bet or pay to play) or winnings.

Where you see VAT

In shops

Any VAT due is already included in the price of something you buy in a shop. No tax is added when you pay.

Some shops in Northern Ireland offer tax-free shopping for visitors.

In adverts, catalogues and price lists

This depends on who they (adverts, catalogues and price lists)’re aimed at. If they (adverts, catalogues and price lists)’re for:

the general public only, they (adverts, catalogues and price lists)’ll show you a price including VAT

businesses as well as consumers, they (adverts, catalogues and price lists) might show the price with VAT and without

businesses only they (adverts, catalogues and price lists) do not usually include VAT, which is charged on top of the price shown

On bills and receipts

Sometimes VAT is shown on a separate line. This does not mean you’re paying extra - it just shows how much tax is included in the price.

Invoices from suppliers like builders, painters and decorators must show a separate amount for VAT and their VAT registration number.

How VAT is worked out

When someone charges you VAT they multiply their selling price by the VAT rate to calculate the amount of VAT to charge.

They (someone) then add this to the selling price to give you the price you actually pay - this is called the ‘gross’ price.

VAT on energy-saving products

If you’re eligible, you’ll pay a reduced rate of VAT (5%) when certain energy-saving products are installed in your home.

Your supplier will charge you the reduced rate (a reduced rate of VAT (5%)) on the installation and any extra work that’s part of it.

Not all products or installations qualify for the reduced rate (a reduced rate of VAT (5%)) and you cannot buy or install them (certain energy-saving products) yourself.

Eligibility

To qualify for the reduced rate (a reduced rate of VAT (5%)), you must be over 60 or getting one or more of the following:

Child Tax Credit (but not the family element)

Council Tax Benefit

Disability Living Allowance

Personal Independence Payment

a disablement pension

Housing Benefit

Jobseeker’s Allowance (income-based)

Income Support

War Disablement Pension

Working Tax Credit

You will also be eligible to get the reduced rate on the products (energy-saving products) if the total cost of them (energy-saving products) (not including VAT) is not over 60% of the cost of the installation of the products (energy-saving products) (not including VAT).

If your products (energy-saving products) cost more than 60% of the installation, you’ll only be entitled to the reduced rate on the installation.

Your supplier will be responsible for charging you the correct rate of VAT.

Energy products that qualify

You pay the reduced rate of 5% (the reduced rate on the products (energy-saving products)) for:

controls for central heating and hot water systems

draught stripping, for example insulation fixed around windows and doors to reduce draughts

insulation on walls, floors, ceilings and lofts

solar panels

ground-source heat pumps

air-source heat pumps

micro combined heat and power units

wood-fuelled boilers

Central heating systems

You pay the reduced rate of 5% for work funded through energy efficiency grants on the:

installation of heating appliances

installation, repair and maintenance of central heating systems

installation, repair and maintenance of renewable source heating systems

The reduced rate (the reduced rate of 5%) is only for the grant-funded part of the work.

Energy products that do not qualify

You pay the standard rate of VAT for:

heating appliances or systems - unless you get an energy efficiency grant

energy efficient boilers

secondary or double glazing

low emission glass

energy efficient fridge freezers

wind turbines

water turbines

VAT on mobility aids

If you’re over 60, you pay a reduced rate of VAT (5%) on certain mobility aids (mobility aids) when you pay for them (mobility aids) to be supplied and installed in your home.

Qualifying products

You can get the reduced rate on:

grab rails

ramps

stair lifts

bath lifts

built-in shower seats or showers containing built-in shower seats

walk-in baths with sealable doors

You do not get the reduced rate (the reduced rate of 5%) if you repair or replace the goods after they’ve been installed.

You do not have to order and pay for the product yourself - a friend, local council, charity or housing association can do it for you.

How to get the reduced rate (the reduced rate of 5%)

Your supplier should know about the reduced rate (the reduced rate of 5%) and apply it (the reduced rate of 5%). You qualify if:

you’re over 60 when the product is supplied or installed

the product is installed - you do not get the reduced rate (the reduced rate of 5%) if you just buy it (the product)

the product is for a private home, for example your own home or one shared with friends or relatives (a residential care home does not qualify)

You’ll need to confirm to your supplier in writing that you meet these conditions. They may give you a form, or you can sign your own declaration. Ask a relative, partner or other responsible person if you’re not able to fill it in yourself.

Declaration: mobility aids for older people

Sign and date the declaration (your own declaration), using this standard wording.

Help from your council

If you need to adapt your home because of old age you can apply to your council for equipment or help.

Tax-free shopping

You can only buy tax-free goods from shops in Great Britain (England, Wales and Scotland) if they’re delivered straight to an address outside the UK. Check with the retailer if they offer this service.

You may be able to buy tax-free goods from some shops when you visit Northern Ireland. You claim your VAT refund when you leave Northern Ireland or the EU.

When you may be able to get a VAT refund

You can sometimes get VAT refunds on goods you buy in Northern Ireland if you:

visit Northern Ireland and live outside the UK and EU (the EU)

work or study in Northern Ireland but normally live outside the UK and EU (the EU)

live in Northern Ireland but are leaving the UK and EU (the EU) for at least 12 months

You can only get a VAT refund if you take the goods out of Northern Ireland and the EU within 3 months of buying them. Not all retailers offer VAT refunds.

Taking goods from Northern Ireland to Great Britain

You will not get a VAT refund if you travel straight from Northern Ireland to Great Britain.

If you travel from Northern Ireland to Great Britain through another country, the goods will count towards your tax-free personal allowances. You may have to declare them (the goods) along with other goods you’re carrying when you enter Great Britain and pay import VAT.

This (declare) may mean you have to pay VAT again on the goods from Northern Ireland (the goods). If this happens, you can get a refund of the overpaid VAT from the retailer.

Check the rules on bringing goods into Great Britain.

How to get a VAT refund

Get a VAT 407 form from the retailer - they (the retailer) might ask for proof that you’re eligible, for example your passport.

Show the goods, the completed form and your receipts to customs at the point when you leave Northern Ireland or the EU.

Customs will approve your form (a VAT 407 form) if everything is in order. You then take the approved form (the completed form) to get paid.

If you’re changing planes in an EU (the EU) country and checking your goods with your luggage, you must do step 2 in Northern Ireland when you check in.

Getting paid

You can either get paid immediately at a refund booth, for example at the airport, or send the approved form (the completed form) to the retailer or their (the retailer) refund company. The retailer will tell you how you’ll get paid.

Some retailers charge a fee for handling your form. This money will be deducted from your refund.

If there are no customs officials available, you can leave your form in a customs post box. Customs will check it and contact your retailer to arrange the refund if everything is in order.

Goods you cannot get a refund for

You cannot get a VAT refund for:

mail order goods, including internet sales, delivered outside of Northern Ireland

goods you’ve already used in Northern Ireland or the EU, such as perfume

service charges, such as hotel bills

new or used cars

goods worth more than £600 exported for business purposes

goods to be exported as freight

goods that need an export licence (except antiques)

unmounted gemstones

gold over 125g, 2.75 troy ounces or 10 tolas

a boat you plan to sail to a destination outside Northern Ireland or the EU

Find out more about claiming VAT back on tax-free shopping in Northern Ireland, including travelling to Great Britain and problems like losing your form.

Alcohol and tobacco duties

Tobacco Duty is included in the price you pay for cigarettes, cigars and other tobacco products.

Alcohol duties are included in the price you pay for beer, cider or perry, wine or ‘made-wine’, and spirits. Made-wine is any alcoholic drink made by fermentation that’s not beer, cider, perry, spirits or wine.

You also pay standard rate VAT at 20% on alcohol and tobacco products.

Tobacco Duty

You pay different rates of Tobacco Duty on cigarettes, cigars and other tobacco products.

Tobacco product | Rate

Cigarettes | 16.5% of the retail price plus £4.90 on a packet of 20

Cigars | £3.05 on a 10g cigar

Hand rolling tobacco | £8.14 on a 30g packet

Other smoking tobacco and chewing tobacco (for example pipe tobacco) | £4.03 on a 30g packet

Beer Duty

How much Beer Duty you pay depends on the beer’s (beer) strength, or ‘alcohol by volume’ (ABV).

Strength (ABV) | Beer Duty rate per litre for each % of alcohol

More than 1.2%, up to 2.8% | 8.42 pence

More than 2.8%, up to 7.5% | 19.08 pence

More than 7.5% | 24.77 pence

Cider Duty

You pay Cider Duty on cider and perry. How much depends on the strength and whether it (beer)’s still or sparkling.

Type of cider or perry | Strength (ABV) | Rate per litre

Still | More than 1.2% but less than up to 6.9% | 40.38 pence

Still | At least 6.9%, up to 7.5% | 50.71 pence

Still | More than 7.5% but less than 8.5% | 61.04 pence

Sparkling | More than 1.2%, up to 5.5% | 40.38 pence

Sparkling | More than 5.5% but less than 8.5% | 288.10 pence

Wine Duty

How much Wine Duty you pay depends on the strength of the wine (or made-wine) and whether it’s still or sparkling.

Type of wine or made-wine | Strength (ABV) | Rate per litre

Still | More than 1.2%, up to 4% | 91.68 pence

Still | More than 4%, up to 5.5% | 126.08 pence

Still | More than 5.5%, up to 15% | 297.57 pence

Still | More than 15%, up to 22% | 396.72 pence

Sparkling | More than 8.5%, up to 15% | 381.15 pence

You pay duty on wine and made-wine of more than 22% ABV at the same rate as spirits.

Spirit Duty

You pay £28.74 of Spirit Duty per litre of pure alcohol.

Fuel Duty

Fuel Duty (Cider Duty) is included in the price you pay for petrol, diesel and other fuels used in vehicles or for heating.

You also pay standard rate VAT at 20% on most fuel, or the reduced rate of 5% on domestic heating fuel.

Fuel Duty rates

The rate you pay depends on the type of fuel.

Type of fuel | Rate

Petrol, diesel, biodiesel and bioethanol | 57.95 pence per litre

Liquefied petroleum gas (LPG) | 31.61 pence per kg

Natural gas used as fuel in vehicles, for example biogas | 24.70 pence per kg

‘Fuel oil’ burned in a furnace or used for heating | 10.70 pence per litre

You pay different rates on other types of fuel, depending on how they’re used.

You may have to pay a penalty and could have your vehicle seized if you use ‘rebated’ oils like red diesel or kerosene on public roads. Report red diesel used on public roads to the Customs Hotline.

Insurance Premium Tax

Insurance Premium Tax (IPT) is usually included in the price you pay for insurance.

You do not pay VAT on insurance.

The rate of IPT (Insurance Premium Tax (IPT)) depends on the type of insurance and who supplies it (insurance).

Standard rate IPT

The rate is 12% on most types of insurance, including car, pet and home insurance.

Higher rate IPT

There’s a higher rate of 20% for travel insurance, and insurance arranged by the supplier (rather than an insurance company) on:

vehicles, including hired vehicles - but the standard 12% rate is charged on ordinary motor insurance

electronic goods and other household appliances - this includes gas central heating but not mobile phones

Exemptions

There’s no IPT on life insurance and income protection insurance.

Air Passenger Duty

Airlines pay Air Passenger Duty (APD) for every passenger who flies from the UK. Ticket prices usually include a charge to cover this cost.

You do not pay VAT on the cost of flights.

The amount of APD the airline pays depends on how far away your destination is and the class you travel in.

On commercial passenger flights the duty (Insurance Premium Tax) costs from £13 to £180 per flight. There are higher charges for some private passenger planes or charters.

There’s no APD on long-haul flights from Northern Ireland or flights from the Scottish Highlands and Islands region.

You can check rates for Air Passenger Duty paid by operators.

If you do not take a flight

If you do not take a flight you may be able to get a refund of anything you paid to cover APD costs.

Contact your airline to see if you can get a refund. You may have to pay an administration fee.


VAT for builders

Houses and flats

VAT for most work on houses and flats by builders and similar trades like plumbers, plasterers and carpenters is charged at the standard rate of 20% - but there are some exceptions.

How you report and pay VAT in the construction industry is changing from 1 October 2019. Find out what you need to do to prepare.

Zero rate VAT

You may not have to charge VAT on some types of work if it meets certain conditions, including:

building a new house or flat

work for disabled people in their home

There’s a separate guide on VAT refunds if you’re building your own home.

Reduced rate VAT

You may be able to charge the reduced rate of 5% for some types of work if it meets certain conditions, including:

installing energy saving products and certain work for people over 60

converting a building into a house or flats or from one residential use to another

renovating an empty house or flat

home improvements to a domestic property on the Isle of Man

Buildings that are not houses or flats

You do not need to charge VAT for construction work on certain other types of building.

Building new homes

You may not have to charge VAT on labour or building materials for work you do on a new house or flat.

What counts as new

For work to be zero-rated for VAT, it must qualify as a genuinely new, self-contained house or flat. This means:

it (work)’s self-contained - there are not any internal doors or connections to other houses or flats

it (work) can be used independently of any other property, including businesses

it (work) can be sold on its (work) own

it (work) has proper planning permission

any existing buildings on the site have been demolished completely to ground level (unless you’re extending an existing building to create a new house or flat)

For mixed-use buildings, like a shop with a flat above it, only the work on the residential part can be zero-rated for VAT.

Find out more about qualifying buildings for zero-rated VAT (VAT).

Timing, labour and materials

Work that’s zero-rated for VAT must take place during the construction project, or be closely related to it (eg demolishing existing buildings and preparing the site). This is known as work done ‘in the course of construction’.

You cannot zero-rate work you do after a building’s finished, apart from correcting defects in the original work (‘snagging’).

All labour on a qualifying building can be zero-rated, but there are special rules on what counts as building materials for VAT purposes.

Work for disabled people

You may not have to charge VAT on alterations you make to a disabled person’s home, or certain equipment you supply for their personal use.

Who qualifies as ‘disabled’

To be zero-rated for VAT, the work you’re doing needs to be for someone with a:

physical or mental impairment that has a major long-term effect on their ability to do everyday activities

condition that the medical profession treats as a chronic sickness (eg diabetes)

terminal illness

Someone who’s temporarily disabled or incapacitated, or elderly and frail but not disabled, does not qualify. However, you may be able to charge reduced-rate VAT at 5% on mobility aids, heating and security work for people over 60.

Alterations

Work on a disabled person’s home that can be zero-rated includes:

building a ramp

widening (but not building) a doorway or passage

installing, extending or adapting a bathroom, washroom or lavatory to suit their (a disabled person’s) condition

installing, repairing or maintaining a lift used to help them (a disabled person’s) move between floors

preparation and restoration of the immediately surrounding decor

Find out more about alterations that can be zero-rated for VAT.

Equipment designed for disabled people

You do not have to charge VAT if you supply, install, repair, maintain or adapt certain equipment specifically designed for disabled people if it’s for personal use in their home. This includes:

adjustable beds

hoists

chair and stair lifts

sanitary devices

alarms

parts and accessories for qualifying equipment

the cost of adapting something for a disabled person

Find out more about zero-rated goods and services for disabled people.

There are different rules for equipment paid for or arranged by the NHS or any other hospital or nursing home.

Evidence of eligibility

You’re responsible for making sure that your customer is eligible for zero-rate VAT, and you should be able to prove this from your records.

You can do this (prove) by getting your disabled customers (or a parent, guardian, doctor or another responsible person if they’re not able) to sign a declaration containing information that shows they’re eligible.

A declaration (a declaration containing information that shows they’re eligible) must be separate (or clearly different) from any order form or invoice for goods or services.

Energy saving and mobility aids

You may be able to charge the reduced rate of VAT (5%) for work in residential properties to install:

certain energy-saving, heating and security products

mobility aids for people over 60

This (Energy saving and mobility aids) includes the cost of the products themselves if you install them - but if you only supply them you must charge the standard rate of 20%.

Energy saving, heating and security

You can charge the reduced rate of VAT on work you do to install qualifying energy-saving products, and certain grant-funded heating and security equipment for people over 60 or on benefits.

You can also charge the reduced rate (the reduced rate of VAT) for extra work you need to do as part of the installation. But you must charge the standard rate of 20% on all work if the installation is just part of another, bigger job.

Find out more about reduced-rate VAT for energy-saving products and grant-funded heating and security.

Mobility aids

You can charge the reduced rate of VAT on work you do to install certain mobility aids for people over 60, either in their own private home or in a private home that they share with their friends or relatives.

Other types of building

You may not have to charge VAT for some work you do on certain types of buildings that are not houses or flats, including:

civil engineering work to develop a residential caravan park

approved alterations and substantial reconstructions to protected buildings

converting a non-residential building into a house or communal residential building for a housing association

constructing certain buildings used by charities for a ‘relevant charitable purpose’

There are also certain other types of communal residential building that you do not have to charge VAT on, including:

children’s homes

residential care homes

hospices

student accommodation

school boarding houses

armed forces’ accommodation

monasteries, nunneries and similar buildings


State Pension if you retire abroad

Claim State Pension abroad

You can claim State Pension abroad if you’ve paid enough UK National Insurance  contributions to qualify.

Get a State Pension forecast if you need to find out how much State Pension you may get.

Make a claim

You must be within 4 months of your State Pension age to claim.

To claim your pension, you can either:

contact the International Pension Centre

send the international claim form to the International Pension Centre (the address is on the form)

If you live part of the year abroad

You must choose which country you want your pension (State Pension) to be paid in. You cannot be paid in one country for part of the year and another for the rest of the year.

Bank accounts your pension (State Pension) can be paid into

Your State Pension (State Pension) can be paid into:

a bank in the country you’re living in

a bank or building society in the UK

You can use:

an account in your name

a joint account

someone else’s account - if you have their permission and keep to the terms and conditions of the account

You’ll need the international bank account number (IBAN) and bank identification code (BIC) numbers if you have an overseas account.

You’ll be paid in local currency - the amount you get may change due to exchange rates.

When you’ll get paid

You can choose to be paid every 4 or 13 weeks.

If your State Pension (State Pension) is under £5 per week, you’ll be paid once a year in December.

Delays to payments around US bank holidays

If you live abroad and your payment is due in the same week as a US bank holiday, it could arrive one day late. This is because a US company processes these payments.

How your pension (State Pension) is affected

Your State Pension (State Pension) will only increase each year if you live in:

the European Economic Area (EEA)

Gibraltar

Switzerland

countries that have a social security agreement with the UK (but you cannot get increases in Canada or New Zealand)

You will not get yearly increases if you live outside these countries (Canada or New Zealand).

Your pension (State Pension) will go up to the current rate if you return to live in the UK.

Get advice

Contact the International Pension Centre if you want advice on how your pension (State Pension) might be affected if you’ve already retired and are thinking of moving abroad.

Paying tax

How much tax you’ll pay and where you pay it (tax) depends on where you’re considered to be a resident.

UK residents

You may have to pay UK tax on your State Pension (State Pension) if you live abroad but are classed as a UK resident for tax purposes. The amount you pay depends on your income.

Overseas residents

You may be taxed on your State Pension (State Pension) by the UK and the country where you live.
If you pay tax twice, you can usually claim tax relief to get all or some of it (UK tax) back.

If the country you live in (the country where you live) has a ‘double taxation agreement’ with the UK, you’ll only pay tax on your pension (State Pension) once. This may be to the UK or the country where you live, depending on that country’s (the country where you live) tax agreement.

Report a change in your circumstances

Report changes (such as a change of address or bank details) to the International Pension Centre by phone or in writing - do not send changes by email.

If you’re asked to fill in a ‘life certificate’

You may get a ‘life certificate’ form from the Department for Work and Pensions to check you’re still eligible for the State Pension (State Pension).

You need to get the form (a ‘life certificate’ form) signed by a witness. The instructions are on the form (a ‘life certificate’ form).

Your witness (a witness) does not have to live in the UK or have a passport from any specific country.

The people who can sign the form (a ‘life certificate’ form) are the same as those who can ‘countersign’ a passport photo.

Your payments may be suspended if you do not send the form (a ‘life certificate’ form) back.

Returning to the UK

Contact the Pension Service - you need your return date and contact details, both abroad and in the UK.

Call HM Revenue and Customs (HMRC) to say you’re returning to the UK.


Renew or replace your adult passport

Overview

It costs £75.50 to renew or replace your passport if you apply online or £85 if you fill in a paper form.

You must be aged 16 or over (or turning 16 in the next 3 weeks) if you want an adult passport. There’s a different process to get a passport for a child.

There are different ways to renew or replace your passport if you’re outside the UK.

If you’re travelling to the EU, Switzerland, Norway, Iceland or Liechtenstein, you may need to renew your passport before you travel.

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 one sooner.

Do not book travel until you have a valid passport.

Tracking your passport application

You can track your passport application immediately if you apply online or after 10 weeks if you apply by post.

Getting your new passport

Your new passport will be sent to you by courier or Royal Mail. They’ll either:

post it (your new passport) through your letterbox

hand it (your new passport) to you if you’re home

leave a card or post you a letter saying how you can get it (your new passport) (it will not say the package is your passport)

Renew

If your passport has expired, you must renew it before you can travel.

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

There are different rules if your passport is lost, stolen or damaged or you need to change your name or personal details.

Renewing your passport before it expires

You need at least 6 months left on your passport to travel to certain countries. Check the entry requirements of the country you’re visiting to see how much time left you need on it.

Time left on your old passport will not be added to your new one.

Travelling to the EU, EEA or Switzerland

On the day of travel to the EU, Switzerland, Norway, Iceland or Liechtenstein, you’ll need your passport to both:

have at least 6 months left on it (your passport)

be less than 10 years old (even if it (your passport) has 6 months or more left)

These rules do not apply to travel to Ireland. You can continue to use your passport as long as it’s valid for the length of your stay.

If your passport is burgundy or has ‘European Union’ on the cover, you can still use it as long as it has enough time left on it.

Renew online

Use this service to renew your passport online. It (Renew online) costs £75.50.

You’ll need:

a digital photo

a credit or debit card

your passport

Renew online

Renew using a paper application form

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 (a paper application form) costs £85. You can pay by either:

debit or credit card - fill in the form in the application pack

cheque - made payable to ‘Her Majesty’s Passport Office’

You’ll need 2 new and identical printed photos of yourself.

Unexpired visas

Send your previous passport with the visa attached to it (your passport) with your application. Your previous passport will be returned to you.

You’ll be able to use the visa if you carry both passports.

The rules are different if you’re travelling to Russia.

Replace a lost, stolen or damaged passport

You must replace your passport if it has more than reasonable wear and tear because you may not be allowed to travel with it.

If you need to attend an interview

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

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

Replace online

Use this service to replace your passport online. It (Replace) costs £75.50.

You’ll need:

a digital photo

a credit or debit card

You’ll need to ask someone to confirm your identity online if you’re replacing a lost or stolen passport.

Replace online

Replace using a paper application form

going to the Post Office

calling the Passport Adviceline

You can use the Post Office Check and Send service if you’re using a paper form. The address to send it to is on the form.

Countersignatories

You need to get your application form and 1 of your photos signed by someone else to prove your identity.


Get an emergency travel document

How it works

You can apply for an emergency travel document (sometimes called an ‘emergency passport’) if you’re abroad, need to travel and cannot get a passport in time.

If you’re in the UK you should apply for a passport urgently.

Eligibility

You can apply for an emergency travel document if all the following apply:

you’re a British national

you’re outside the UK

your passport has been lost, stolen, damaged, is full, has recently expired or is with HM Passport Office or a foreign embassy

you do not have time to renew or replace your passport before you travel

you can provide proof of your travel plans, for example booking confirmations (or detailed written travel plans if you cannot book ahead)

You usually cannot get an emergency travel document if you’ve never had a UK passport. You should apply for a passport instead.

What an emergency travel document lets you do

You can use an emergency travel document to travel to your destination through a maximum of 5 countries. You can also normally use it (an emergency travel document) to return to the country you’re applying from if you live there.

Your travel plans (countries and dates) will be printed on your emergency travel document (an emergency travel document). If you change your travel plans once you have your emergency travel document (an emergency travel document), you’ll need to apply for a new one.

You may need a visa to leave the country you’re in (the country you’re applying from) or to travel through other countries with your emergency travel document (an emergency travel document). Check with the embassy or consulate of each country.

If your final destination is the UK, border staff will keep your emergency travel document (an emergency travel document) when you arrive. Border staff at a different final destination might also keep the document (an emergency travel document).

How to apply

You can apply online.

It costs £100 to apply for an emergency travel document. The fee is not refundable. You can pay online as part of your application. If you do not, you’ll be asked to pay over the phone.

You might need to attend an appointment at your nearest British embassy, high commission or consulate after you apply online. You’ll be told after you’ve submitted your application whether you need an appointment.

You’ll need to give a contact telephone number and email address as part of your application.

Apply now

How long it will take

Your emergency travel document (an emergency travel document) will normally be ready 2 working days after you apply. It (an emergency travel document) may take longer because of coronavirus (COVID-19).

It (an emergency travel document) can also take longer, for example if you have:

applied for a child under 16

not paid or given the right supporting documents

not given enough or correct information

You’ll be told after you’ve applied how and when you’ll get your emergency travel document (an emergency travel document).

Apply on behalf of someone else

You can apply for an emergency travel document and book an appointment for someone else if they’re a British citizen or British national (overseas). They might have to attend an appointment and they must collect their emergency travel document (an emergency travel document) in person.

If you apply for a child under 16, they’ll need to attend an appointment. Both parents should go with them if possible. If neither parent can attend, they’ll need to send a signed consent letter.

If you're not a British citizen

You can apply online if you’re a British national (overseas).

If you’re 16 or over and another type of British national, you need to:

Check if you’re eligible with your nearest British embassy, high commission or consulate.

Download and fill in an application form.

Book an appointment with the embassy, high commission or consulate.

Pay the fee at your appointment.


Applying for a visa to come to the UK

Choose a visa

You may need a visa to come to the UK to study, work, visit or join family.

There are different visas depending on:

where you come from

why you want to come to the UK

how long you want to stay for

your personal circumstances and skills

Before you apply, you must check if you need a visa and what type you need. Depending on your nationality, you might not need a visa to visit or transit through the UK.

Your application must be approved before you travel.

You do not need a visa if you’re from the EU, Switzerland, Norway, Iceland or Liechtenstein and you came to the UK by 31 December 2020. If you started living in the UK by that date you can apply to the EU Settlement Scheme to continue to work, live or study in the UK.

You do not need to apply for a visa if you’re an Irish citizen.

If you want to visit the UK

Apply for a Standard Visitor visa to visit the UK for up to 6 months. For example:

for a holiday or to see family and friends

for a business trip or meeting

to do a short course of study

You must apply for a Marriage Visitor visa if you want to visit the UK to get married or register a civil partnership.

If you have a visitor visa you cannot take a job in the UK.

If you’re travelling through the UK

You might need a visa if you’re travelling through the UK on your way to another country, for example if you have a layover between flights.

Apply for a visa to travel through the UK.

If you want to study in the UK

Your course length, type and place of study affect which visa to apply for.

A Standard Visitor visa lets you do a short course of study that lasts no longer than 6 months.

A Short-term study visa lets you come to the UK to study an English language course that is over 6 months and up to 11 months.

A Student visa is usually for a longer course. You must be sponsored by a licensed college or university and have a confirmed place. You may be able to do some work on this visa.

A Child Student visa is for 4 to 17 year olds who want to study at an independent school. If you’re 16 or over, you can do some work on this visa.

If you want to work or invest in the UK

You can work in the UK on a short or long-term basis with a work visa. There are many types of work visa.

The visa you need depends upon:

your skills and qualifications

if you have a job offer and sponsorship

if you want to bring your family with you

what you’ll be doing - for example sporting, charitable or religious work

You can also invest money in the UK with an Investor visa. You can set up a business with a Start-up visa or an Innovator visa.

If you want to join family in the UK

If you’re a spouse, partner or family member of someone who has British citizenship or settlement in the UK, you can apply for a family visa to join them. They may need to show that they can support you financially.

You may be able to apply for indefinite leave to remain (ILR) after a set amount of time living in the UK.

If your family member is in the UK on a visa

You may be able to apply for a visa to join a family member who’s in the UK on a visa. They must be either:

your spouse or partner

your parent if you’re 18 or under

Check what visa you’ll need to join them (someone who has British citizenship or settlement in the UK).

If your family member is from the EU, Switzerland, Norway, Iceland or Liechtenstein

You can apply for a free family permit if you have a close family member who was living in the UK by 31 December 2020. A family permit lets you live, work and study in the UK for up to 6 months.

Close family members include your spouse or civil partner, child, grandchild, parent or grandparent.

You can apply to the EU Settlement Scheme after your family permit expires.

Family reunion visas for refugees

If you were separated from your partner or child when you were forced to leave your country, they can apply to join you in the UK.

Your family members can apply if you have been given asylum or 5 years’ humanitarian protection, and not have British citizenship.

Other ways to get permission to live in the UK

Commonwealth citizens

You can apply for an Ancestry visa to work in the UK if you have a British grandparent and meet other eligibility criteria.

You may have right of abode to live in the UK.

If you’re a Commonwealth citizen and cannot prove your right to be in the UK, read about the Windrush scheme.

Returning residents

If you had indefinite leave to remain (ILR) and left the UK for more than 2 years you’ll need to apply for a Returning Resident visa to come back.

Other visas

There may be another visa that’s right for you based on your circumstances. Check if you need a visa and what other visas you’re eligible for.

Prepare your application

You can apply and pay for most visas online.

If you have dependants who want to come to the UK with you, each person will need to apply and pay separately.

When to apply

The earliest you can apply is usually:

3 months before your planned travel date for visit visas

3 months before your employment start date for most work visas

6 months before your course start date for Student and Child Student visas

Get an estimate of how long it’ll take to process your application.

Settlement applications take up to 6 months and must be approved before you come to the UK. If you’re given permission to settle in the UK, you must travel before your permission ends.

Fees

There is a fee for each visa. The fee depends on which visa you apply for.

You can choose to pay more to get a faster decision for some visas.

The fees are the same for each family member who applies to come to the UK with you.

Pay for healthcare

You’ll need to pay the healthcare surcharge as part of your application, if you’re:

applying for a visa to work, study or join your family

applying to stay for more than 6 months

not applying to live permanently in the UK

Applying for someone else

You can apply for a visa for someone else. For example, a relative overseas who does not have access to a computer or your child, if they cannot apply for themselves.

You must get permission from the person you’re applying for, or written permission from their parent or guardian if the applicant is under 18.

Enter the applicant’s (the person you’re applying for) details into the form, not your own.

Proving you do not have tuberculosis (TB)

If you’re coming to the UK for more than 6 months you might need to have a TB test.

Check if you’ll need a TB test.

If you do, you must provide a certificate showing you do not have TB with your visa application.

Change or cancel your application (your visa application)

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

You can ask to cancel your application (your visa application). Your fee will only be refunded if UKVI (UK Visas and Immigration (UKVI)) has not started processing your application (your visa application).

Prove your identity

When you apply, you’ll need to prove your identity and provide documents to show your eligibility.

How you do this depends on where you’re from and what type of passport you have.

You’ll either:

go to an appointment at a visa application centre

use the ‘UK Immigration: ID Check’ smartphone app

You’ll find out if you need to go to an appointment or use the smartphone app (the ‘UK Immigration: ID Check’ smartphone app) when you start your application.

If you need to go to an appointment at a visa application centre

You’ll be asked to make an appointment at a visa application centre to provide your biometric information (your fingerprints and a photograph).

At the appointment (an appointment at a visa application centre), you’ll need to submit documents that show your eligibility. The document checklist in your application will explain what to provide.

Some visa application centres may need to keep your passport and documents while they process your application.

You may have to travel to get to your nearest visa application centre (this could be in another country).

If you applied for someone else

The applicant will need to attend the appointment at the visa application centre to provide their biometric information and documents.

They (The applicant)’ll also need to sign a copy of their (The applicant) application form, to confirm that the information is correct.

If you need to use the ‘UK Immigration: ID Check’ smartphone app

You’ll be asked to use the ‘UK Immigration: ID Check’ app (the ‘UK Immigration: ID Check’ smartphone app) to scan your identity document and submit a digital photo of your face.

You will need to scan and upload documents that show your eligibility as part of your online application. The document checklist in your application will explain what to provide.

If you applied for someone else

The applicant will need to prove their identity using the app (the ‘UK Immigration: ID Check’ smartphone app).

Getting a decision on your application

You’ll get a letter or an email with the result of your application. It will explain what you need to do next.

If your application is successful

You’ll be given either:

a sticker (called a vignette) that goes in your passport - if you gave your biometric information at a visa application centre

access to view your immigration status information online - if you used the smartphone app (the ‘UK Immigration: ID Check’ smartphone app) to prove your identity

The vignette or online immigration status information will show:

what you’ve been granted (for example, a Student visa)

the dates your visa is valid (start date and end date)

the conditions of your visa

Your visa conditions

The conditions (Your visa conditions) say what you can and cannot do in the UK. For example, they (Your visa conditions) might say:

‘No access to public funds’ - you cannot claim benefits

‘No work’ - you cannot take paid or unpaid work in the UK

‘Restricted work’ - you can only work for your sponsor

You’ll also be told if you need to register your personal details with the UK police.

Getting your vignette

If the visa application centre kept your passport, they’ll either:

send it (your passport) to you with the vignette (the ‘UK Immigration: ID Check’ smartphone app) inside - if you paid for this service when you applied

ask you to collect the passport and vignette

If you kept your passport, you’ll need to take it to the visa application centre to collect your vignette (the ‘UK Immigration: ID Check’ smartphone app).

If you’re a national of Kuwait, Oman, Qatar or the United Arab Emirates and you applied for an electronic visa waiver this permission is sent to you electronically (you do not receive a vignette).

If there’s an error in your vignette

If you notice an error in your vignette, you should contact your visa application centre (the visa application centre) immediately to correct it before you come to the UK.

If you notice the error after you’ve arrived in the UK, you must report it to UK Visas and Immigration (UKVI) within 3 months of arriving or you’ll need to make a new application.

Getting a biometric residence permit

If you get a vignette and you’re coming to the UK for more than 6 months then you have to collect a biometric residence permit (BRP) after you arrive.

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

You choose where to collect your BRP (a biometric residence permit (BRP)) from during your application.

When you get your BRP (a biometric residence permit (BRP)), check the details are correct. If your name is long it may appear ‘cut off’. This is not a mistake - it is because there is limited space on the BRP card. However, if there’s a spelling mistake, you must report it.

You need to report any errors in your BRP (a biometric residence permit (BRP)) within 10 days of collecting it (a biometric residence permit (BRP)).

If you get access to your immigration status information online

You’ll be able to view your immigration status information online. You can also use the online service to share your immigration status information with others, for example employers or universities.

Some government organisations and public authorities will be able to access your immigration status information, for example when you travel through the UK border.

You will not get a vignette or a BRP.

If your application is refused

You’ll get a letter or an email explaining why your application was refused.

Your passport will be returned, if it was kept as part of your application.

Your refusal letter will explain if you have the right to either an:

administrative review

immigration decision appeal


Report a change of circumstances if you have a visa or BRP

You're in the UK and have a BRP

You must report any changes in your circumstances if you’re in the UK and have either:

got a biometric residence permit (BRP)

applied for a BRP but have not had a decision yet

How you do this (applied) depends on what you’re reporting.

Report a change of address only

You can change your address without having to apply for a new BRP.

You can either:

report a change of address online

fill in the change of circumstances form and send it to the address on the form

Report a change to your name or personal details

You must apply for a new BRP straight away if any of these things (your name or personal details) change:

name, for example if you’ve got married

nationality

facial appearance

date of birth, for example if it was wrong

gender

Apply for a replacement BRP online. You’ll need to pay a fee.

You must apply for a new BRP within 3 months. You can be fined up to £1,000 or have your stay shortened if you do not.

Report all other changes

You must report any other changes to the details you gave in your BRP application, including if:

you get a criminal conviction

you separate from your partner

any of your children stop living permanently with you

Fill in the change of circumstances form and send it (the change of circumstances form) to the address on the form (the change of circumstances form).

You're in the UK and have a visa

You must report any changes if you’re in the UK and have either:

got a visa

applied for a visa but haven’t had a decision yet

How you do this (report) depends on what you’re reporting.

You must transfer your visa (a visa) to a biometric residence permit (BRP) if your overall stay in the UK is longer than 6 months and any of these details on your visa document change:

name

nationality

facial appearance

date of birth

gender

You’ll need to pay a fee.

You do not need to report these changes (Changes to your name or personal details) or transfer your visa (a visa) if your stay in the UK is less than 6 months.

Fill in a change of circumstances form if you’ve applied for a visa but haven’t had a decision.

Report all other changes

Fill in the change of circumstances form to report any other changes of circumstances including:

your contact details

your legal representative’s details

dependent family members’ details

if you separate from your partner

if you get a criminal conviction

if any of your children stop living with you

Report a change of address only

You can update your address or your legal representative’s address online.

You're outside the UK

How you report a change of circumstances depends on how you applied and the status of your application.

If you have a UK Visas and Immigration account

You will have a UK Visas and Immigration account if you used the ‘UK Immigration: ID Check’ smartphone app to scan your identity document on your phone.

You’re still waiting for a decision about your application

You can change your email address or phone number by updating your account details. You cannot update your identity document, name or address if you’re still waiting for a decision.

You have a decision about your application

You can update your account details.

If you applied through a visa application centre

Contact the visa application centre where you applied if you’re outside the UK and there’s a change to your:

reason for going to the UK

address

personal details, for example your name, because you got married

You may need to make another visa application at your local visa application  centre.