Individual Savings Accounts (ISAs)

Overview

You can save tax-free with Individual Savings Accounts (ISAs).

In the 2021 to 2022 tax year, the maximum you can save in ISAs is £20,000

There are 4 types of ISA:

cash ISAs

stocks and shares ISAs

innovative finance ISAs

Lifetime ISAs

You can put money into one of each kind of ISA each tax year.

Who can open an ISA

You must be:

16 or over for a cash ISA

18 or over for a stocks and shares or innovative finance ISA

18 or over but under 40 for a Lifetime ISA

You must also be either:

resident in the UK

a Crown servant (for example diplomatic or overseas civil service) or their spouse or civil partner if you do not live in the UK

You cannot hold an ISA with or on behalf of someone else.

You can get a Junior ISA for children under 18.

Opening and managing an ISA for someone who lacks the mental capacity to do this for themselves

A close friend or relative can apply to the Court of Protection (COP) for a financial deputyship order to open and manage an ISA for someone who cannot do this for themselves.

In Scotland, applications need to be made to the Office of the Public Guardian in Scotland.

In Northern Ireland, applications need to be made to the Office of Care and Protection.

How ISAs work

There are 4 types of Individual Savings Accounts (ISA):

cash ISA

stocks and shares ISA

innovative finance ISA (ISAs)

Lifetime ISA

You do not pay tax on:

interest on cash in an ISA

income or capital gains from investments in an ISA

If you complete a tax return, you do not need to declare any ISA interest, income or capital gains on it.

Putting money into an ISA

Every tax year you can put money into one of each kind of ISA. The tax year runs from 6 April to 5 April.

You can save up to £20,000 in one type of account or split the allowance across some or all of the other types.

You can only pay £4,000 into your Lifetime ISA (a Lifetime ISA) in a tax year.

Your ISAs (a Lifetime ISA) will not close when the tax year finishes. You’ll keep your savings on a tax-free basis for as long as you keep the money in your ISA accounts.

What you can include in your ISAs

Cash ISAs can include:

savings in bank and building society accounts

some National Savings and Investments products

Stocks and shares ISAs can include:

shares in companies

unit trusts and investment funds

corporate bonds

government bonds

You cannot transfer any non-ISA (ISAs) shares you already own into an ISA unless they’re from an employee share scheme.

Lifetime ISAs may include either:

cash

stocks and shares

Innovative finance ISAs include:

peer-to-peer loans - loans that you give to other people or businesses without using a bank

‘crowdfunding debentures’ - investing in a business by buying its debt

You cannot transfer any peer-to-peer loans you’ve already made or crowdfunding debentures you already hold into an innovative finance ISA.

If you have questions about the tax rules for ISAs, you can call the ISA Helpline.

How to open an ISA

You can get an Individual Savings Account (ISA) from:

banks

building societies

credit unions

friendly societies

stock brokers

peer-to-peer lending services

crowdfunding companies

other financial institutions

Contact your provider directly for more information about how to open an ISA with them.

Withdrawing your money

You can take your money out of an Individual Savings Account (ISA) at any time, without losing any tax benefits. Check the terms of your ISA to see if there are any rules or charges for making withdrawals.

There are different rules for taking your money out of a Lifetime ISA.

If your ISA is ‘flexible’, you can take out cash then put it back in during the same tax year without reducing your current year’s allowance. Your provider can tell you if your ISA is flexible.

Transferring your ISA

You can transfer your Individual Savings Account (ISA) (your ISA) from one provider to another at any time.

You can transfer your savings to a different type of ISA or to the same type of ISA.

If you want to transfer money you’ve invested in an ISA during the current year, you must transfer all of it.

For money you invested in previous years, you can choose to transfer all or part of your savings.

If you transfer cash and assets from a Lifetime ISA to a different ISA before the age of 60, you’ll have to pay a withdrawal fee of 25%.

Restrictions on what you can transfer

You can transfer cash from your innovative finance ISA to another provider - but you may not be able to transfer other investments from it.

Check with your provider for any restrictions they may have on transferring ISAs. They may also make you pay a charge.

How to transfer your ISA

To switch providers, contact the ISA provider you want to move to and fill out an ISA transfer form to move your account. If you withdraw the money without doing this (transfer), you will not be able to reinvest that part of your tax-free allowance again.

Deadlines and complaints

ISA transfers should take no longer than:

15 working days for transfers between cash ISAs

30 calendar days for other types of transfer

If you want to transfer investments held in an innovative finance ISA, ask your provider how long it will take.

If your transfer takes longer than it should, contact your ISA provider (your provider).

If you’re unhappy with the response, you can take the matter up with the Financial Ombudsman Service.

If you move abroad

If you open an Individual Savings Account (ISA) in the UK then move abroad, you cannot put money into it after the tax year that you move (unless you’re a Crown employee working overseas or their spouse or civil partner).

You must tell your ISA provider as soon as you stop being a UK resident.

However, you can keep your ISA open and you’ll still get UK tax relief on money and investments held in it.

You can transfer an ISA to another provider even if you are not resident in the UK.

You can pay into your ISA (an ISA) again if you return and become a UK resident (subject to the annual ISA allowance).

If you die

Your ISA will end when either:

your executor closes it (Your ISA)

the administration of your estate is completed

Otherwise, your ISA provider will close your ISA 3 years and 1 day after you die.

There will be no Income Tax or Capital Gains Tax to pay up to that date, but ISA investments will form part of your estate for Inheritance Tax purposes.

Stocks and shares ISAs

Your ISA provider can be instructed to either:

sell the investments and pay the proceeds to the administrator or beneficiary of your estate

transfer the investments to your surviving spouse’s or civil partner’s ISA - this is only possible if they have the same ISA provider as you

Check the terms and conditions of your ISA for details.

Inheriting an ISA from your spouse or civil partner

If your spouse or civil partner dies you can inherit their (your spouse or civil partner) ISA allowance.

As well as your normal ISA allowance you can add a tax-free amount up to either:

the value of their (your spouse or civil partner) ISA when it (their (your spouse or civil partner) ISA)’s closed

Contact your ISA provider or the provider of your spouse or civil partner’s ISA for details.

If your spouse or civil partner died from 3 December 2014 to 5 April 2018

Their (your spouse or civil partner) ISA ended on the date of their (your spouse or civil partner) death (5 April 2018). ISA investments will form part of their (your spouse or civil partner) estate for Inheritance Tax purposes.

Their (your spouse or civil partner) ISA provider (your ISA provider) can be instructed to sell the investments (ISA investments) and either:

pay the proceeds to the administrator or beneficiary of their (your spouse or civil partner) estate

transfer the investments (ISA investments) directly to them (the administrator or beneficiary of their (your spouse or civil partner) estate)

You can inherit their (your spouse or civil partner) ISA allowance. As well as your normal ISA allowance, you can add a tax-free amount up to the value they (your spouse or civil partner) held in their (your spouse or civil partner) ISA when they (your spouse or civil partner) died.

Contact your ISA provider or the provider of your spouse or civil partner’s ISA (their (your spouse or civil partner) ISA) for details.


P45, P60 and P11D forms: workers' guide

You’ll get a P45 from your employer when you stop working for them.

There’s a separate guide to getting P45s if you’re an employer.

Your P45 shows how much tax you’ve paid on your salary so far in the tax year (6 April to 5 April).

A P45 has 4 parts (Part 1, Part 1A, Part 2 and Part 3).

Your employer sends details for Part 1 (Part 1A) to HM Revenue and Customs (HMRC) and gives you the other parts.

You give Part 2 and 3 to your new employer (or to Jobcentre Plus if you’re not working).

Keep Part 1A for your own records.

By law your employer must give you a P45 - ask them (your employer) for one.

You can check how much tax you paid last year if you think you might have paid too much.

You do not have a P45

You will not have a P45 if you’re starting your first job or you’re taking on a second job. Your employer will need to work out how much tax you should be paying on your salary.

They (your employer) may use a ‘Starter Checklist’ to collect the information, or may collect it another way. The Starter Checklist has questions about any other jobs, benefits or student loans you have. It helps your employer work out your correct tax code before your first payday.

Your P60 (P60) shows the tax you’ve paid on your salary in the tax year (6 April to 5 April). You get a separate P60 for each of your jobs.

There’s a separate guide to getting P60s if you’re an employer.

If you’re working for an employer on 5 April they must give you a P60. They must provide this by 31 May, on paper or electronically.

You’ll need your P60 (a P60) to prove how much tax you’ve paid on your salary, for example:

to claim back overpaid tax

to apply for tax credits

as proof of your income if you apply for a loan or a mortgage

Your employer (an employer) might give you a copy of your P11D if they (an employer) used it to tell HM Revenue and Customs (HMRC) about your ‘benefits in kind’ (for example company cars or interest-free loans).

They (an employer) do not have to do this, but they (an employer) must tell you how much each benefit is worth.

There’s a separate guide to getting form P11D (your P11D) if you’re an employer.

You might not get a P11D if your employer (an employer) takes the tax you owe on your benefits out of your pay.

Your employer (an employer) will write to you to explain how this (takes) works.

Lost PAYE forms

Lost P45

You cannot get a replacement P45.

Instead, your new employer may give you a ‘Starter Checklist’ or ask you for the relevant details about your finances to send to HM Revenue and Customs (HMRC).

Lost P60

You can get a replacement P60 from your employer.

You can usually get a copy of the P11D (your P11D) from your employer. If they (an employer) cannot give you one, you can contact HMRC (HM Revenue and Customs (HMRC)) for a copy.


Tax on company benefits

Overview

As an employee, you pay tax on company benefits like cars, accommodation and loans.

Your employer takes the tax you owe from your wages through Pay As You Earn (PAYE).

The amount you pay depends on what kind of benefits you get and their value, which your employer works out.

Check your Income Tax to see how company benefits affect the tax you pay.

Some company benefits can be tax-free, like childcare and canteen meals.

You have to pay tax and National Insurance on things that are paid in cash, as they’re treated as earnings.

Tax on company cars

You’ll pay tax if you or your family use a company car privately, including for commuting.

You pay tax on the value to you of the company car (a company car), which depends on things like how much it (a company car) would cost to buy and the type of fuel it (a company car) uses.

This value of the car (a company car) is reduced if:

you have it (a company car) part-time

you pay something towards its (a company car) cost

it (a company car) has low CO2 emissions

If your employer pays for fuel you use for personal journeys, you’ll pay tax on this separately.

If you drive a hybrid

If your company car has CO2 emissions of 1 to 50g/km, the value of the car is based on its zero emission mileage figure, or ‘electric range’. This is the distance the car can go on electric power before its batteries need recharging.

Contact your employer to find out your car’s (your company car) zero emission mileage figure.

Check or update your company car tax

Tell HM Revenue and Customs (HMRC) if your car or fuel details change. You can check or update your company car tax online, for example if:

you get a company car or give one back

your employer starts or stops paying for fuel for you to use personally

If a change affects the value of the car (a company car), HMRC (HM Revenue and Customs (HMRC)) will update your tax code so you pay the right tax.

Estimating the tax you’ll pay

You can see how much tax you might pay with HMRC’s (HM Revenue and Customs (HMRC)) company car and fuel benefit calculator.

This calculator (HMRC’s (HM Revenue and Customs (HMRC)) company car and fuel benefit calculator) may not work in all browsers. Find out how to update or change your browser.

Other company benefits you'll pay tax on

You pay tax on the value of the benefit to you, which your employer works out.

Medical insurance

You usually pay tax on the cost of the insurance premiums if your employer pays for your medical insurance.

Check how your employer works out how much tax to deduct from your pay.

You can get some tax-free health benefits from your employer, including:

medical insurance when you’re working abroad

annual check-ups

Check and report changes to medical insurance paid for by your employer.

Loans

You’ll pay tax on low-interest or interest-free loans from your employer if they’re worth more than £10,000.

You pay tax on the difference between the interest rate you pay to your employer and the official rate of interest set by the Bank of England.

You may pay tax if your employer lends money to one of your relatives.

Living accommodation

If you (or one of your relatives) is living in accommodation provided by your employer you may pay tax.

How the tax is worked out depends on whether the accommodation (accommodation provided by your employer) cost more than £75,000.

You may not pay tax if you get the accommodation (accommodation provided by your employer) so you can do your job, or do your job better, for example agricultural workers living on farms.

Help with your Self Assessment

Use the living accommodation helpsheet if you need help with the ‘Employment’ section of your Self Assessment tax return.

Tax-free company benefits

You can get some company benefits tax free, including:

meals in a staff canteen

hot drinks and water at work

a mobile phone

workplace parking

Christmas parties can also be tax free if they cost £150 or less per head and are open to all employees.

Your employer might provide tax free childcare support, including childcare vouchers.

National Insurance on company benefits

You do not usually have to pay National Insurance on benefits you get from your job.

Your employer will pay National Insurance contributions on them (benefits you get from your job) instead.

But you do have to pay National Insurance on things that are paid in cash, as they’re treated as earnings.

For example, if your employer gives you a gift that you could sell instead of keep, you will pay National Insurance on the value of the gift.

Keeping records and reporting changes

At the end of each tax year, your employer will give you details of the company benefits they’ve told HM Revenue and Customs (HMRC) about.

They (your employer) might give you a copy of your P11D form, if they (your employer) sent one to HMRC (HM Revenue and Customs (HMRC)).

You must keep these details for 2 years after the tax year they relate to.

Tell HMRC (HM Revenue and Customs (HMRC)) about starting or stopping company benefits

You must tell HMRC (HM Revenue and Customs (HMRC)) about any benefits you or your family start or stop getting from work - even if your employer has already taken Income Tax and National Insurance for them.

You should only tell HMRC (HM Revenue and Customs (HMRC)) that you’ve got a company car once you’ve started using it.


Tax overpayments and underpayments

Your tax calculation

If you’re employed or get a pension, your employer or pension provider uses your tax code to work out how much tax to take from you.

You could still be paying too much or too little tax. For example, if you got a company benefit or pay rise that HMRC did not know about, and so they did not update your tax code.

If you have not paid the right amount at the end of the tax year, HMRC will send you a P800 or a Simple Assessment tax calculation.

Your P800 or Simple Assessment (a P800 or a Simple Assessment tax calculation) will tell you how to get a refund or pay tax you owe.

You will not get a P800 or Simple Assessment if you’re registered for Self Assessment. Your bill will be adjusted automatically if you’ve underpaid or overpaid tax.

When you might get a P800

You might get a P800 if you:

finished one job, started a new one and were paid by both in the same month

started receiving a pension at work

received Employment and Support Allowance or Jobseeker’s Allowance

P800s are sent out after the tax year ends on 5 April. You’ll normally get yours by the end of November.

When you might get a Simple Assessment letter

You might get a Simple Assessment letter if you:

owe tax that cannot be automatically taken out of your income

owe HMRC more than £3,000

have to pay tax on the State Pension

You can pay your Simple Assessment bill online.

Checking your tax calculation

Your letter (a Simple Assessment letter) will show the income you should have paid tax on. This includes any income from pay, pensions, state benefits, savings interest and employee benefits.

Compare the figures with your records, for example your P60, bank statements or letters from the Department for Work and Pensions. If your state benefit was paid every 4 weeks, work out the total paid in a year by multiplying your regular payment by 13 (not 12).

You may be able to use the HMRC tax checker to work out how much tax you should have paid.

If you think your tax calculation is wrong

Contact HMRC if you think the amounts used in your letter (a Simple Assessment letter) are wrong, or HMRC did not act on information you gave them (HMRC).

You have 60 days to query your simple assessment (your Simple Assessment bill) in writing or by telephone. The details of how to do that will be mentioned in your Simple Assesment letter (a Simple Assessment letter).

If your P800 says you're due a refund

Your P800 tax calculation will tell you how you can get your refund (a refund).

If your P800 says you can claim online

Your P800 will tell you if you can claim your refund (a refund) online. You’ll be sent the money within 5 working days - it’ll be in your UK account once your bank has processed the payment.

If you do not claim within 21 days, HM Revenue and Customs (HMRC) (HMRC) will send you a cheque. You’ll get this within 6 weeks of the date on your P800.

Contact HMRC if you cannot claim your refund (a refund) online.

If your P800 says you’ll get a cheque

Your P800 will tell you if HMRC will send you a cheque. You do not need to make a claim.

You’ll get your cheque within 14 days of the date on your P800. If you’re owed tax from more than one year, you’ll get a single cheque for the entire amount.

If you do not have a P800

You can check how much Income Tax you should have paid.

Contact HMRC if you think you’ve paid too much tax. If they (HMRC) agree, they (HMRC)’ll send you a P800.

If your P800 says you owe tax

HM Revenue and Customs (HMRC) (HMRC) will usually collect the tax you owe (tax) in instalments over the next year. This will happen automatically if you:

pay Income Tax through an employer or pension provider

earn enough income over your Personal Allowance to cover the underpayment

owe less than £3,000

HMRC will write to you about how you can pay if they (HMRC) cannot collect the money (tax) this way.

Other ways to pay

Online

Your P800 will tell you if you can pay the tax you owe (tax) online.

By post

You can pay with a cheque, made payable to ‘HM Revenue and Customs only’.

Write your National Insurance Number on the back of the cheque. Send it with a covering letter including:

your full name and address

your National Insurance number

the amount of the payment

what the payment relates to, for example, PAYE

the year the payment is for

Allow 3 working days for your payment to reach HMRC. Send your cheque (the cheque) to:

You do not need to include a street name, city name or PO box with this address.


Pay voluntary Class 3 National Insurance

Overview

You may be able to pay Class 3 voluntary National Insurance to fill gaps in your contributions record to qualify for benefits like the State Pension.

Pay now

Before you pay

Check your National Insurance record to find out:

if you have any gaps

if you’re eligible to pay voluntary contributions

how much it will cost

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

Ways to pay

You can pay monthly via Direct Debit.

Contact HM Revenue and Customs (HMRC) if you want to:

pay quarterly - they (HM Revenue and Customs (HMRC))’ll send you a bill every July, October, January and April

make a one-off payment

Make sure you pay HMRC (HM Revenue and Customs (HMRC)) by the deadline you’re given. The amount of time you’ll need to allow depends on how you pay.

Same or next day

You can make same or next day payments:

by online or telephone banking

by CHAPS

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

3 working days

You can pay within 3 days by BACS.

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

You can no longer pay at the Post Office.

Direct Debit

To set up monthly payments, download and send the Direct Debit form to HM Revenue and Customs (HMRC). The address is on the form.

HMRC (HM Revenue and Customs (HMRC)) will write within 21 days to confirm your Direct Debit is set up.

Payments appear on your statement as ‘HMRC NI-DD’.

Your debits usually start in May.  If you’re setting up the Direct Debit (your Direct Debit) after May and you need to pay arrears, you can do this through your first payment.

Bank details for online or telephone banking, CHAPS, Bacs

Make your payment to the following HM Revenue and Customs’ (HMRC) (HM Revenue and Customs (HMRC)) bank account, unless you’re paying from overseas.

Sort code | Account number | Account name

08 32 20 | 12001004 | HMRC NICO Telephone banking

Reference number

Use your reference number when making your payment. You’ll find it on your bill.

For quarterly payments, your number will be 18 characters beginning with 11.

For one-off payments, your number will be 18 characters beginning with 60.

Contact HMRC (HM Revenue and Customs (HMRC)) if you do not have a reference number.

How long it takes

Payments by Faster Payments (online or telephone banking) 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. You’ll need the payslip HM Revenue and Customs (HMRC) sent with your bill.

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

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

Write your Class 3 National Insurance reference number on the back of your cheque. You’ll find the reference number on the payslip provided by HMRC (HM Revenue and Customs (HMRC)).

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

By cheque through the post

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

You can still make payments:

by online or telephone banking

by CHAPS or BACS

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

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.


Keeping your pay and tax records

Overview

You need to keep records if you have to send HM Revenue and Customs (HMRC) a Self Assessment tax return.

You’ll need your records to fill in your tax return correctly. If HMRC (HM Revenue and Customs (HMRC)) checks your tax return, they (HM Revenue and Customs (HMRC)) may ask for the documents.

You must also keep records for business income and outgoings if you’re self-employed.

How to keep your records

There are no rules on how you must keep records. You can keep them on paper, digitally or as part of a software program (like book-keeping software).

HMRC (HM Revenue and Customs (HMRC)) can charge you a penalty if your records are not accurate, complete and readable.

Lost or destroyed records

Try to get copies of as much as you can, for example ask banks for copies of statements, suppliers for duplicate invoice etc.

You can use ‘provisional’ or ‘estimated’ figures if you cannot recreate all your records. You must use the ‘Any other information’ box on the tax return (your tax return) to say that this is what you’re doing.

‘Provisional’ means you’ll be able to get paperwork to confirm your figures later. ‘Estimated’ means you will not be able to confirm the figures.

You may have to pay interest and penalties if your figures turn out to be wrong and you have not paid enough tax.

How long to keep your records

You must keep records about your business income and costs for longer if you’re self-employed.

How long you should keep your records depends on whether you send your tax return before or after the deadline.

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

Tax returns sent on or before the deadline

You should keep your records for at least 22 months after the end of the tax year the tax return is for.

Tax returns sent after the deadline

You should keep your records for at least 15 months after you sent the tax return.

Employees and limited company directors

Income from employment

You should keep documents about your pay and tax, including:

your P45 - if you leave your job, this shows your pay and tax to the date you left

your P60 - if you’re in a job on 5 April, this shows your pay and tax for the tax year

form P11D - this shows your expenses and benefits, like a company car or health insurance

certificates for any Taxed Award Schemes

information about any redundancy or termination payment

Contact your employer if you do not have your P60, P45 or form P11D.

You should also keep details of any other income or benefits from your job, including:

any tips received (unless your employer pays them through the ‘tronc’ system, which means they will have deducted tax already)

benefits you get in connection with your job from someone other than your employer, like meal vouchers

any lump sum payments not included on your P60 or P45, like incentive payments or ‘golden hellos’ (payments you get to encourage you to take a new job)

Expense records

If you’ve had to pay for things like tools, travel or specialist clothing for work, you may be able to claim for these to reduce the tax you’ll have to pay. You need to keep a record of these so you can include them in your tax return.

Benefits records

You should keep any documents relating to:

social security benefits

Statutory Sick Pay

Statutory Maternity, Paternity or Adoption Pay

Jobseeker’s Allowance

Income from employee share schemes or share-related benefits

You should keep:

copies of share option certificates and exercise notices

letters about any changes to your options

information about what you paid for your shares and the relevant dates

details of any benefits you’ve received as an employee shareholder

Savings, investments and pensions

You should keep all:

bank or building society statements and passbooks

statements of interest and income from your savings and investments

tax deduction certificates from your bank

dividend vouchers you get from UK companies

unit trust tax vouchers

documents that show the profits you’ve made from life insurance policies (called ‘chargeable event certificates’)

details of income you get from a trust

details of any out-of-the ordinary income you’ve received, like an inheritance

Pension information

You should keep:

form P160 (Part 1A) which you got when your pension started

form P60 which your pension provider sends you every year

any other details of a pension (including State Pension) and the tax deducted from it

Rental income

You should keep details of:

the dates when you let out your property

all rent you get

any income from services you give to tenants (for example if you charge for maintenance or repairs)

rent books, receipts, invoices and bank statements

allowable expenses you pay to run your property (for example services you pay for such as cleaning or gardening)

There are rules about what you can and cannot claim as expenses on your tax return.

Capital gains or losses

You may have to pay Capital Gains Tax if you sell (or ‘dispose of’) certain assets that have gone up in value since you got them.

You must make sure you keep the correct records.

Overseas income

You should keep:

evidence of income you’ve earned from overseas, like payslips, bank statements or payment confirmations

receipts for any overseas expenses you want to claim to reduce your tax bill

dividend certificates from overseas companies

certificates or other proof of the tax you’ve already paid - either in the UK or overseas


VAT Annual Accounting Scheme

Overview

Usually, VAT-registered businesses submit their VAT Returns and payments to HM Revenue and Customs 4 times a year.

With the Annual Accounting Scheme you:

make advance VAT payments towards your VAT bill - based on your last return (or estimated if you’re new to VAT)

submit 1 VAT Return a year

From 1 April 2019, most businesses will need to keep digital VAT records and use software to submit VAT Returns.

When you submit your VAT Return you either:

make a final payment - the difference between your advance payments and actual VAT bill

apply for a refund - if you’ve overpaid your VAT bill

The scheme (the Annual Accounting Scheme) would not suit your business if you regularly reclaim VAT because you’ll only be able to get 1 refund a year (when you submit the VAT Return (your VAT Return)).

You can join the scheme (the Annual Accounting Scheme) if your estimated VAT taxable turnover is £1.35 million or less.

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

Join or leave the scheme (the Annual Accounting Scheme)

You must be eligible to join the scheme (the Annual Accounting Scheme).

How to join

You can join the scheme (the Annual Accounting Scheme):

online - when you register for VAT

by post - fill in VAT600 AA (or use VAT600 AA/FRS to apply for the Flat Rate Scheme at the same time)

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

Confirmation you’ve joined the scheme (the Annual Accounting Scheme) is sent to your VAT online account (or in the post if you do not apply online).

How to leave

You can leave the scheme (the Annual Accounting Scheme) at any time, but you must leave if you’re no longer eligible to be in it (the Annual Accounting Scheme).

To leave, write to HMRC and they will confirm when you can leave. From this date, you must account for your VAT in the usual way.

You have to wait 12 months before you can rejoin the scheme (the Annual Accounting Scheme).

Eligibility

You can join the Annual Accounting Scheme if:

you’re a VAT-registered business

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

VAT taxable turnover (your estimated VAT taxable turnover) is the total of everything sold that is not VAT exempt.

Exceptions

You cannot use the scheme (the Annual Accounting Scheme) if:

you left the scheme (the Annual Accounting Scheme) in the last 12 months

your business is part of a VAT registered division or group of companies

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

you’re insolvent

Leaving the scheme (the Annual Accounting Scheme)

You must leave the scheme (the Annual Accounting Scheme) if:

your VAT taxable turnover is (or is likely to be) more than £1.6 million at the end of the annual accounting year

Return and payment deadlines

Check your VAT Return and payment deadlines in your HM Revenue and Customs (HMRC) (HMRC) online account.

VAT Return deadline

There are 12 months in your VAT accounting period. Your VAT Return is due once a year, 2 months after the end of your accounting period.

Most businesses now need to keep digital VAT records and use software to submit VAT Returns.

Payment deadlines

You must make advance payments towards your VAT bill (either monthly or quarterly) during your accounting period (your VAT accounting period) and a final payment when you submit your VAT Return.

Payment | Deadline

Monthly | Due at the end of months 4, 5, 6, 7, 8, 9, 10, 11 and 12

Quarterly | Due at the end of months 4, 7 and 10

Final payment | Within 2 months of month 12

How much do you pay

Each payment is either 10% of your estimated VAT bill (monthly payments) or 25% (quarterly payments). The amount is based on previous VAT returns (or estimated if you’re new to VAT).

HMRC will write telling you when your instalments are due and how much they’ll be.

The final payment (known as a ‘balancing payment’) is the difference between your advance payments and the actual VAT bill confirmed on your VAT Return.

You may be due a VAT refund if you’ve overpaid HMRC.

You must pay VAT to HMRC electronically, for example by Direct Debit or internet banking.


VAT margin schemes

Overview

VAT margin schemes tax the difference between what you paid for an item and what you sold it for, rather than the full selling price. You pay VAT at 16.67% (one-sixth) on the difference.

You can choose to use a margin scheme when you sell:

second-hand goods

works of art

antiques

collectors’ items

You cannot use a margin scheme for:

any item you bought for which you were charged VAT

precious metals

investment gold

precious stones

How to start

You can start using a margin scheme at any time by keeping the correct records, and then reporting it on your VAT return. You do not have to register.

You’ll have to pay VAT on the full selling price of each item if you do not meet all the scheme’s (a margin scheme) requirements.

Exceptions

There are special rules if you’re selling:

second hand cars

horses and ponies

houseboats and caravans

high volume, low price items - you can use the  Global Accounting Scheme, a simplified version of the margin scheme

There are also special rules for dealers, pawnbrokers and auctioneers.

Eligibility

You can only use a margin scheme for:

second-hand goods

works of art

antiques and collectors’ items

Second-hand goods

Goods that can still be used, or which could be used after repair.

Works of art

Most items normally described as ‘works of art’ are eligible. There are some exceptions, for example technical drawings, scenery for theatres and hand-decorated manufactured items.

Antiques and collectors’ items

Antiques are goods that are over 100 years old. Collectors’ items are stamps, coins and currency and other pieces of scientific, historical or archaeological interest. Not all items that can be collected are eligible for a margin scheme.

There are special rules for works of art, antiques or collectors’ items imported from outside the European Economic Area (EEA) and works of art bought directly from the creator or their heirs.

Margin schemes and standard VAT

If some of the items you buy and sell are not eligible for a margin scheme, you pay and charge VAT for those items in the normal way.

You cannot include any of the following in your calculations when using a margin scheme:

business overheads

repairs

parts or accessories

Instead, reclaim these (parts or accessories) on your VAT return in the normal way.

Contact HM Revenue and Customs (HMRC) if you’re not sure about a particular item.

Keeping records

You must keep the usual VAT records when you use a margin scheme.

You must also keep:

a stockbook that tracks each item sold under the margin scheme individually

copies of purchase and sales invoices for all items

Stockbook

You must record certain information for each item you buy and sell that you want to use a margin scheme (the margin scheme) for.

Purchases | Sales

Stock number in numerical sequence | -

Date of purchase | Date of sale

Purchase invoice number (unless you made out the purchase invoice yourself) | Sales invoice number

Purchase price | Selling price, or method of disposal

Name of seller | Name of buyer

Description of the item | -

- | Margin on sale (sales price less purchase price)

- | VAT due (16.67% or one-sixth)

You must keep VAT records for 6 years. You have to keep records until you sell the item for any stock you bought more than 6 years ago that you plan to sell under the margin scheme.

Invoices

To use the margin scheme, you must have invoices for each item that meet the VAT margin scheme requirements.

The margin scheme (the margin scheme) invoice requirements (the VAT margin scheme requirements) are not the same as the general VAT invoice requirements.

You must have:

an invoice from the seller (seller) when you bought the item

a copy of the invoice you gave to the buyer when you sold the item

Buying

When you buy something you plan to sell under a margin scheme, you must get an invoice from the seller that includes:

date

seller’s name and address

your name and address, or that of your business

the item’s unique stockbook number (if you bought the item (something you plan to sell under a margin scheme) from another VAT-registered business)

item description

total price - you must not add any other costs to this price

if you bought the item from another VAT-registered business, any of the following: ‘margin scheme - second hand goods’, ‘margin scheme - works of art’ or ‘margin scheme - collectors’ items and antiques’

Selling

When you sell something you plan to claim for under a VAT margin scheme, you must give the buyer an invoice that includes:

date

your name, address and VAT registration number

the buyer’s name and address, or that of their business

the item’s unique stock book number

invoice number

item description

total price - you must not show VAT separately

There are special rules for using the margin scheme for imports and exports outside the UK. Find out more about the rules.

VAT return

You must show any goods you bought or sold using a margin scheme on your VAT return (VAT return).

Filling in your VAT return

Box on the VAT return form | What to fill in

Box 1 | Include the output tax due on all eligible goods sold in the period covered by the return

Box 6 | Include the full selling price of all eligible goods sold in the period, less any VAT due on the margin

Box 7 | Include the full purchase price of eligible goods bought in the period

You do not have to include margin scheme purchases or sales in boxes 8 and 9 of your VAT return (VAT return).


Taking your pet dog, cat or ferret abroad

Overview

When travelling with your pet dog, cat or ferret abroad, what you need to do will depend on what country you’re going to.

There are different rules for travelling with your pet to an EU country or Northern Ireland and for taking your pet to a non-EU country.

There’s different guidance if you’re bringing your pet dog, cat or ferret to the UK.

Travelling to an EU country or Northern Ireland

You can no longer use a pet passport issued in Great Britain (England, Wales and Scotland) for travel to an EU country or Northern Ireland. You can still use a pet passport issued in an EU country or Northern Ireland.

When travelling to an EU country or Northern Ireland, your pet needs:

a microchip

a valid rabies vaccination

an animal health certificate unless you have a pet passport issued in an EU country or Northern Ireland

tapeworm treatment for dogs if you’re travelling directly to Finland, Ireland, Northern Ireland, Norway or Malta

These requirements also apply to assistance dogs.

Check the rules of the country you’re travelling to (an EU country or Northern Ireland) for any additional restrictions or requirements before you travel.

Travelling from Great Britain (Great Britain (England, Wales and Scotland)) to Northern Ireland in early 2021

If you have a pet passport issued in Northern Ireland, contact your vet for advice before travelling.

You can also read about changes to pet travel on the NIDirect website.

Arriving in an EU country or Northern Ireland

You’ll need to go through a travellers’ point of entry when you arrive in an EU country or Northern Ireland.

You may need to show your pet’s animal health certificate (an animal health certificate) along with proof of their:

microchip

rabies vaccination

tapeworm treatment (if required)

Repeat trips to an EU country or Northern Ireland

Your pet will need a new animal health certificate for each trip to an EU country or Northern Ireland.

Your pet will not need a repeat rabies vaccination so long as it’s rabies vaccinations are up to date.

Your dog will need tapeworm treatment for each trip if you’re travelling directly to Finland, Ireland, Malta, Northern Ireland or Norway.

Travelling with more than 5 pets

You cannot take more than 5 pets to an EU country or Northern Ireland unless you’re attending or training for a:

competition

show

sporting event

You’ll need written evidence of registration for the event when you travel.

All your pets must:

be attending the event or training

be over 6 months old

meet all the other requirements for pet travel to that country

Exporting pets for commercial purposes

Read the Border Operating Model if you want to export pets to an EU country or Northern Ireland for commercial reasons such as change of ownership.

Travelling to a non-EU country

If you’re travelling to a non-EU country, you’ll need to get an export health certificate (EHC). You’ll also need to complete an export application form (EXA) if you’re in England, Scotland or Wales.

The export health certificate (an export health certificate (EHC)) and the export application form for each country and pet will tell you how to apply.

An EHC (an export health certificate (EHC)) checks that your pet meets the health requirements of the country you’re travelling to.

You must nominate an official vet who will be sent the EHC (an export health certificate (EHC)). They’ll check your pet has met the correct health and identification requirements before you travel.

Check the rules of the country you’re travelling to for any additional restrictions or requirements before you travel.

Getting an animal health certificate

You need an animal health certificate for your dog, cat or ferret if you’re travelling from Great Britain (England, Wales and Scotland) to an EU country or Northern Ireland.

You do not need an animal health certificate if you have a pet passport issued in an EU country or Northern Ireland.

How to get an animal health certificate

You must take your pet to your vet to get an animal health certificate. You need to do this no more than 10 days before you travel.

The certificate (an animal health certificate) needs to be signed by an ‘official veterinarian’ (OV). Check your vet can issue animal health certificates. If they cannot, ask them to help you find an OV.

When you visit your vet, you’ll need to take proof of your pet’s:

microchipping date

vaccination history

Your pet’s animal health certificate (an animal health certificate) will be valid after the date of issue for:

10 days for entry into the EU or Northern Ireland

4 months for onward travel within the EU (EU)

4 months for re-entry to Great Britain (Great Britain (England, Wales and Scotland)

Your pet will need a new animal health certificate for each trip to an EU country or Northern Ireland from Great Britain (Great Britain (England, Wales and Scotland).

Microchip

You must get your pet microchipped before, or at the same time as, their rabies vaccination. If you do not, they’ll need to be vaccinated again.

Microchipping for pet travel can only be done by:

a vet

a vet nurse, student vet or student vet nurse (directed by a vet)

someone trained in microchipping before 29 December 2014, and with practical experience

someone who has been assessed on an approved training course - contact the Department of Agriculture, Environment and Rural Affairs
 (DAERA) if the course was in Northern Ireland

Make sure your vet puts the microchip number in your animal health certificate. The date must be before your pet’s vaccinations (their rabies vaccination).

Reading the microchip

Airlines, train and ferry companies in the EU (EU) can read microchips that meet International Organization for Standardization (ISO) standards ISO 11784 and ISO 11785.

You may have to bring your own microchip reader when you travel if your pet’s microchip does not meet ISO (International Organization for Standardization (ISO)) standards. You should check with your travel company before you leave.

If the microchip cannot be read

You’ll have to do all the preparation again if your vet cannot read the microchip. This means you’ll have to ask your vet to:

rechip your pet

revaccinate your pet

issue a new animal health certificate if you’re travelling to the EU or Northern Ireland

record new microchips in the ‘Marking of animals’ section of the new animal health certificate (a new animal health certificate)

You’ll have to wait the required time before you can travel if your pet is revaccinated or has new blood tests.

If the microchip can only sometimes be read

Your vet should try to read the microchip. If they get a reading, they can rechip your pet (the original chip is not removed).

This must be recorded in the animal health certificate (a new animal health certificate) in the ‘Marking of animals’ section with:

the number of the old and new chips

the date they (the old and new chips) were read

the date the new chip was inserted

The vet must sign and stamp the page in the animal health certificate (a new animal health certificate).

Your vet should record in the ‘Others’ section of the animal health certificate (a new animal health certificate) that your pet has been rechipped.

Tattoo

You do not need to have your pet microchipped if it (the microchip)’s been tattooed with an identification number and all of the following are true:

you’re travelling to the EU or Northern Ireland

your pet was tattooed on or before 3 July 2011

the tattoo (tattooed) is clearly legible

your pet was vaccinated against rabies after it was tattooed

Your vet must record the date of tattooing, the tattoo number and the date of the rabies vaccination in the animal health certificate (a new animal health certificate).

Rabies vaccination, boosters and blood tests

You must get your dog, cat or ferret vaccinated against rabies before it can travel. Your vet needs proof that your pet’s at least 12 weeks old before vaccinating them.

If you’re taking your pet to the EU or Northern Ireland, you must wait 21 days after the primary vaccination before you travel.

You must get your pet microchipped before, or at the same time as, their rabies vaccination (the primary vaccination). If you do not, they’ll need to be vaccinated again.

The vaccine must be an inactivated vaccine or recombinant vaccine that’s approved in the country of use.

Booster vaccinations

If you’re travelling with your pet, you must get regular rabies booster vaccinations for your pet. Check your animal health certificate (a new animal health certificate) to find out when the booster vaccination is due.

You will not need to get repeat vaccinations for repeat trips to the EU or Northern Ireland if your pet’s rabies vaccination (the primary vaccination) is up to date.

Vaccination record

Your pet’s vaccination record in their (your pet’s) animal health certificate (a new animal health certificate) must show:

your pet’s date of birth

microchip number, date it was put in or read, and where it is on your pet’s body

vaccination date

vaccine manufacturer and product name

vaccine batch number

date the vaccination (the primary vaccination) is valid until

the vet’s signature and contact details

Your pet (your pet’s) can be stopped from travelling if the details in their (your pet’s) animal health certificate (a new animal health certificate) are in the wrong place.

Tapeworm treatment for dogs

A vet must treat your dog for tapeworm and record it (Tapeworm treatment for dogs) in the animal health certificate (a new animal health certificate) if you’re travelling directly to:

Finland

Ireland

Malta

Northern Ireland

Norway

The treatment must have been given no less than 24 hours and no more than 120 hours (5 days) before you arrive.

The treatment (Tapeworm treatment for dogs) must:

be approved for use in the country it (Tapeworm treatment for dogs)’s being given in

contain praziquantel or an equivalent proven to be effective against the Echinococcus multilocularis tapeworm

Short trips

If you’re leaving Great Britain (England, Wales and Scotland) for a short trip to visit countries other than Finland, Ireland, Malta, Northern Ireland or Norway, you could have your dog treated by a vet before you go.

You must wait for 24 hours before re-entering Great Britain (Great Britain (England, Wales and Scotland)) and return within 120 hours or you’ll need to get another treatment abroad.

Information your vet (the vet’s) needs to record

Check the vet (the vet’s) has put the following details in the ‘Echinococcus treatment’ section of your dog’s pet animal health certificate:

the name and manufacturer of the product

the date and time they (a vet) treated your dog (your dog’s)

their (a vet) stamp and signature

Help and support

You can contact the Animal and Plant Health Agency (APHA) if you’ve got questions or need more information.

If you’re travelling to the EU or Northern Ireland

Contact the Pet Travel Scheme helpline if you need more information about pet travel.

If you’re travelling to a non-EU (the EU) country

Contact APHA (the Animal and Plant Health Agency (APHA)) if you need more information about pet travel to a non-EU (the EU) country.


Get a passport for your child

Overview

You apply for a child passport if your child is under 16. It costs £49 to apply online and £58.50 to apply with a paper form from the Post Office. A child passport is valid for 5 years.

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

There are different rules if you’re applying from outside the UK.

Who can apply

Someone with parental responsibility for the child (your child’s) must apply for the passport (a child passport).

You need to give both parents’ details when you apply. If you cannot provide the other parent’s details, you need to say why (for example, you’re the only parent named on the birth certificate or you adopted the child (your child’s) on your own).

How long it takes

Allow up to 10 weeks to get the passport (a child 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.

What you should apply for

Situation | Action

Your child is under 16 and has never had a British passport | Apply for a first child passport

Your child is under 16 and has a British passport | Renew your child’s passport

Your child is under 16 and their (your child’s) British passport (a British passport) has been lost or stolen | Apply for a replacement passport

Your child is under 16 and their (your child’s) British passport (a British passport) is damaged | Apply for a replacement passport

Your child is under 16 and has a British passport but some of their (your child’s) details have changed | Apply for a new passport

Your child is over 16 (or will be in 3 weeks) and had a British child passport | Follow the process for renewing or replacing an adult passport

Your child is over 16 (or will be in 3 weeks) and has never had a British passport | Apply for a first adult passport

Apply for a first child passport

If your child has never had a British passport you must apply for a first child passport.

Your child must have British nationality to be eligible for a British passport.

Apply online

To apply online you’ll need:

a digital photo of your child (your child’s) (or a device that takes digital photos)

supporting documents

a credit or debit card

It costs £49.

Start application

Apply and pay for the passport (a child passport) online.

Start now

Ask someone to confirm your child’s identity

After you’ve paid and submitted the application (application), you’ll need to ask someone to confirm your child’s identity.

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

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

Apply by post

You can apply by post by either:

getting a paper form from a Post Office that offers the Passport Check and Send service

contacting the Passport Adviceline to get a form posted to you

Fill in sections 1, 2, 3, 4, 5 and 9 of the form (a paper form). Your child needs to sign section 6 if they’re 12 or over.
You need to get someone else, known as your ‘countersignatory’, to fill in section 10 and certify your child’s photo.

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

To send in your application, you can either:

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

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

Signing the application (your application)

Someone with parental responsibility must sign the form (a paper form).

If your child is 12 to 15 they need to sign the form (a paper form) too.

Supporting documents

You must send original documents or official copies of certificates. Photocopies are not accepted, even ‘certified copies’.

If your documents are not in English or Welsh, you’ll need to send certified translations as well as the originals.

You cannot send laminated documents.

If the name on the passport does not match what’s on the birth certificate

You must send:

a signed and dated letter from everyone with parental responsibility confirming the name change and that they agree to the child (your child’s) getting a new passport

a deed poll

at least one piece of evidence that shows the new name being used, for example NHS records, child benefits or school records

What documents to provide if you apply online

If you apply online, you’ll be told what documents you need to provide.

What documents to send if you apply by post

If you apply by post, you must send:

2 new photos of your child

the child’s (your child) full birth or adoption certificate (the one with parent’s details on it)

proof that your child has British nationality (for example a British registration certificate, parent’s passport details or parent’s birth certificates)

any valid passports from a different country belonging to the child (your child)

any court orders (for example, that describe parental responsibility or residency arrangements)

Read the guidance notes to find out which documents you need to send.

Choose how you want your documents sent back

Your documents will be sent back to you by normal post, but you can pay an extra £5 to get them (your documents) sent by secure delivery. Choose this service on your application if you want to use it.

Getting your passport

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

post it (your passport) through your letterbox

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

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

You can track your passport application.

Renew a child passport

You can apply to renew a child passport online or by post.

If your child’s passport has expired, you must renew it before they can travel.

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

If your child’s name or other personal details have changed, you cannot renew their passport (your child’s passport). You must apply for a new passport instead.

Renewing a 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 your child is visiting to see how much time they (your child’s) need on their (your child’s) passport before they (your child’s) travel.

Time left on your child’s old passport (your child’s passport) will not be added to their (your child’s) new one.

Travelling to the EU, EEA or Switzerland

On the day of travel to the EU, Switzerland, Norway, Iceland or Liechtenstein, your child will need 6 months left on their passport.

This rule does not apply to travel to Ireland. You can continue to use a passport as long as it’s valid for the length of the stay.

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

Supporting documents

To renew your child’s passport you’ll need:

your child’s old passport

any valid passports from a different country your child (your child’s) might have

any court orders (for example that describe parental responsibility or residency arrangements)

You’ll also need either digital or printed photos of your child (your child’s).

Renew online

It (Renew) costs £49. You can pay with a credit or debit card.

You’ll need:

a digital photo of your child (or a device that takes digital photos)

the supporting documents

Renew online

Ask someone to confirm your child’s identity

If your child (your child’s) is under 12, you’ll need to ask someone to confirm their (your child’s) identity after you’ve submitted the application.

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

Renew by post

It (Renew) costs £58.50.

You need to fill in a paper application form. You can get a paper form by either:

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

calling the Passport Adviceline

Fill in sections 1, 2, 3, 4, and 9 of the form (a paper application form). Your child needs to sign section 6 if they (your child’s)’re 12 or over.

If your child is 11 or under or cannot be recognised from their old passport photo you’ll need to get someone else, known as a ‘countersignatory’, to fill in section 10 and certify your child’s photo.

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

To send your application (the application) you can either:

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

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

Signing the application (a paper application form)

Someone with parental responsibility must sign the form (a paper application form).

If your child is 12 to 15 they need to sign the form (a paper application form) too.

Countersigning the application

If your child is under 12, you’ll need to get their (your child) application (a paper application form) and one of their (your child) photos countersigned.

If your child is 12 or over, you only need to do this (countersigned) if they cannot be recognised from the photo in their current passport.

Choose how you want your documents (your form, photos and documents) sent back

Your documents (your form, photos and documents) will be sent back to you by normal post, but you can pay an extra £5 to get them (your form, photos and documents) sent by secure delivery. Choose this service on your application (a paper application form) if you want to use it.

Getting your 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)

You can track your passport application.

Replace a lost or stolen child passport

If your child’s passport has been lost or stolen, you can apply for a replacement.

You must cancel a lost or stolen passport as soon as possible. This will reduce the risk of anyone else using it.

Supporting documents

To replace your child’s passport, you’ll need:

any valid passports from a different country your child (your child’s) might have

any court orders (for example, that describe parental responsibility or residency arrangements)

You’ll also need either digital or printed photos of your child (your child’s).

Apply online

You can apply for a replacement child passport online.

It (a replacement child passport) costs £49. You can pay with a credit or debit card.

You’ll need:

a digital photo of your child (your child’s) (or a device that takes digital photos)

any supporting documents

Apply online

Ask someone to confirm your child’s identity

You’ll need to ask someone to confirm your child’s identity.

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

Apply by post

You can apply by post by either:

getting a paper form from a Post Office that offers the Passport Check and Send service

contacting the Passport Adviceline to get a form posted to you

Fill in sections 1, 2, 3, 4, 9 and 10 of the form (a paper form). Your child needs to sign section 6 if they’re 12 or over.

You’ll need 2 new printed photos of your child (your child’s). Follow the rules for printed passport photos.

To send in your application, you can either:

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

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

Signing the application (your application)

Someone with parental responsibility must sign the form (a paper form).

If your child is 12 to 15 they need to sign the form (a paper form) too.

Countersigning the application (your application)

You must get the application form (a paper form) and one of your child’s photos countersigned.

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

Choose how you want your documents sent back

Getting your passport

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

post it (your passport) through your letterbox

hand it (your 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 (Your new passport) is your passport)

You can track your passport application.

Replace a damaged child passport

If your child’s passport is damaged, you’ll need to apply for a replacement.

You can apply online or by post.

Supporting documents

You must send all of the following with your application (your passport application):

the damaged passport (a damaged child passport)

a letter from someone with parental responsibility explaining how the damage happened (if you apply by post)

any valid passports from a different country your child might have

any court orders (for example that describe parental responsibility or residency arrangements)

You’ll also need either digital or printed photos of your child (your child’s).

Apply online

It costs £49. You can pay with a credit or debit card.

You’ll need:

a digital photo of your child (your child’s) (or a device that takes digital photos)

the supporting documents (Supporting documents)

Apply online

Ask someone to confirm your child’s identity

If your child (your child’s) is under 12, you’ll need to ask someone to confirm your child’s identity.

Find out who can confirm your child’s identity and what they need to do.

Apply by post

You can apply by post by either:

getting a paper form from a Post Office that offers the Passport Check and Send service

contacting the Passport Adviceline to get a form posted to you

To send in your application, you can either:

post your form, photos and documents using the pre-printed envelope that comes with the form

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

Signing the application (your application)

Someone with parental responsibility must sign the form (a paper form).

If your child is 12 to 15 they need to sign the form (a paper form) too.

Countersigning the application (your application)

You must get the application form (a paper form) and one of your child’s photos countersigned.

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

Choose how you want your documents (your form, photos and documents) sent back

Your documents (your form, photos and documents) will be sent back to you by normal post, but you can pay an extra £5 to get them (your form, photos and documents) sent by secure delivery. Choose this service on your application if you want to use it.

Getting your passport

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

post it (your passport) through your letterbox

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

You can track your passport application.

Change the name or personal details on a child passport

Your child will need to get a new passport if they’ve changed their name.

Fill in the passport application (your passport application) with the name that you want printed on the passport (a child passport).

Contact the Passport Adviceline if you’re changing any other personal details on a child passport. This could include date of birth, place of birth or national status.

Apply online

You can apply for a new child passport online.

You’ll need a digital photo of your child (or a device that takes digital photos).

You’ll be told where to send your supporting documents when you apply.

Ask someone to confirm your child’s identity

If your child (your child’s) is under 12, you’ll need to ask someone to confirm their (Your child) identity after you’ve submitted the application (your passport application).

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

Find out who can confirm your child’s identity and what they need to do.

Apply by post

You can apply by post by either:

getting a paper form from a Post Office that offers the Passport Check and Send service

contacting the Passport Adviceline to get a form posted to you

Fill in sections 1, 2, 3, 4 and 9 of the form (a paper form). Your child needs to sign section 6 if they’re 12 or over.

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

To send in your application, you can either:

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

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

Signing the application (your application)

Someone with parental responsibility must sign the form (a paper form).

If your child is 12 to 15 they need to sign the form (a paper form) too.

Supporting documents

You must send:

the old passport

a deed poll or similar document about the name change

written consent from everyone with parental responsibility

2 new photos of your child if you apply by post

Choose how you want your documents sent back

Getting your passport

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

post it (your passport) through your letterbox

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

You can track your passport application.

Adopted or fostered children

If your child was adopted in the UK

Your child can get a British passport if either adoptive parent is British and was usually living in the UK (‘habitually resident’) when you adopted your child.

You must send your child’s (your child) adoption certificate showing the British parent’s (either adoptive parent) details.

You must also send one of the following:

the British passport details for either parent (either adoptive parent)

a UK birth certificate for either parent (either adoptive parent)

a Home Office certificate of registration or naturalisation for either parent (either adoptive parent)

the passport that was valid at the time of the child’s (your child) birth for either parent

If your child was adopted overseas

Adopted before 1 June 2003

Your child does not automatically qualify for a British passport - even if one of the parents is a British citizen.

The adoption may be recognised for parental responsibility purposes, but not for nationality purposes, depending on the country the adoption took place in.

Adopted on or after 1 June 2003

Your child can get a British passport if either parent (either adoptive parent) is British and the British parent (either adoptive parent) was usually living (‘habitually resident’) in the UK when the child was adopted.

Only adoptions conducted under the Hague Convention are recognised for nationality purposes. You must send the child’s (your child) full Hague Convention adoption certificate showing the parents’ (either adoptive parent) details.

You must also send evidence of the British parent’s (either adoptive parent) nationality status, such as a British passport issued before the date of adoption - put the passport number on your application.

If you do not have a British passport, there are other documents you can send.

Foster children and children in care

You must contact the Passport Adviceline if you want a passport for a child who’s in care. This includes a child you’re fostering.

Get help

Contact the Passport Adviceline if you are not sure what documents you need or if your circumstances are more complicated.

Surrogacy and sperm donation

Children born through surrogacy

As well as your other documents, you need to send:

a letter giving details of your surrogacy arrangement

evidence of your surrogacy treatment, such as a letter from the clinic where it took place

proof that your child has a claim to British nationality

proof of your identity (for example, your passport or birth certificate)

proof of your marriage or civil partnership (if this is relevant to your application)

If you’ve been granted a parental order, you also need to send:

the parental order (if you have it (a parental order))

your child’s birth certificate, issued after the parental order (a parental order) was granted

If you’ve not been granted a parental order and your child was born in the UK you can send their (your child’s) full UK birth certificate instead.

If you’ve not been granted a parental order and your child was born outside the UK, there are special rules about applying for a passport.

Sperm donation

If your child was conceived through sperm donation and born in the UK, you need to send their birth certificate when you apply. You do not need to say they were conceived through sperm donation.

There are different rules if they (a child who’s in care) were born in another country.

Get help


Hand luggage restrictions at UK airports

Overview

There are restrictions on what items you can take in your hand luggage and hold luggage when boarding a plane in the UK.

There are different rules if you’re taking goods to sell or temporarily abroad for business reasons, for example sales samples, professional equipment or musical instruments for a performance.

Airport security staff will not let anything through that they consider dangerous - even if it’s normally allowed in hand luggage.

Hand luggage allowances

Check with your airline how many and what size bags you can take on the plane with you.

Check the rules for electronic items and devices you’re allowed to take on a flight before you travel - there are different rules depending on which country you are travelling to or from.

Taking liquids through security

There are restrictions on the amount of liquids you can take in your hand luggage. If possible, pack liquids in your hold baggage (luggage that you check in).

Liquids include:

all drinks, including water

liquid or semi-liquid foods, for example soup, jam, honey and syrups

cosmetics and toiletries, including creams, lotions, oils, perfumes, mascara and lip gloss

sprays, including shaving foam, hairspray and spray deodorants

pastes, including toothpaste

gels, including hair and shower gel

contact lens solution

any other solutions and items of similar consistency

If you do take liquids in your hand luggage:

containers must hold no more than 100ml

containers must be in a single, transparent, resealable plastic bag, which holds no more than a litre and measures approximately 20cm x 20cm

contents must fit comfortably inside the bag so it can be sealed

the bag must not be knotted or tied at the top

you’re limited to 1 plastic bag per person

you must show the bag at the airport security point

Liquids in containers larger than 100ml generally cannot go through security even if the container is only part full. There are some exemptions.

Exemptions

You can take liquid containers larger than 100ml through security if they:

are for essential medical purposes

are for special dietary requirements

contain baby food or baby milk

You can also take liquids bought at an airport or on a plane (such as duty free) through security if:

the items are sealed inside a security bag when you buy them

the receipt for the items is sealed in the security bag (a security bag) and visible

You must not open the security bag (a security bag) until you reach your final destination. Airport staff may need to open the items to screen the liquid at the security point.

Liquid restrictions outside the EU

Countries outside the EU (EU) might have different rules on carrying liquids as a transit or transfer passenger. You should check these rules with the relevant airlines and airports before travelling.

Lighters

You can only carry 1 lighter on board. You should put it inside a resealable plastic bag (like the ones used for liquids), which you must keep on you throughout the flight. You cannot:

put it (1 lighter) in your hold luggage

put it (1 lighter) in your hand luggage after screening

Food and powders

Food items and powders in your hand luggage can obstruct images on x-ray machines. Your bags (your hand luggage) may need to be checked again manually by security. You can put these items in your hold luggage to minimise delays.

Baby food and baby milk

When travelling with a baby you’re allowed to take enough baby food, baby milk and sterilised water for the journey. There is no legal limit to how much you can take however check with your airport before you travel.

You can carry breast milk in hand luggage even if you’re not travelling with a baby. You cannot carry frozen breast milk in hand luggage.

Individual containers of breast milk must hold no more than 2,000ml. Each container will need to be screened at the security point. Airport staff might need to open the containers to screen the liquids.

| Allowed in hand luggage | Allowed in hold luggage

Breast milk | Yes, in containers up to 2,000ml | Yes

Frozen breast milk | No | Yes

Formula milk, cow’s milk | Yes (baby must be present) | Yes

Sterilised water for the baby | Yes (baby must be present) | Yes

Soya milk for babies | Yes (baby must be present) | Yes

Baby food | Yes (baby must be present) | Yes

Cooling gel packs | Yes | Yes

Personal items

Musical instruments

Contact your airline before you book if you want to travel with a large musical instrument. You may need to make special arrangements, such as buying an extra seat.

Musical instruments will be screened separately.

Mobility aids

Pushchairs, walking aids and wheelchairs are usually allowed in the cabin, but will need to be security screened first.

For battery-powered wheelchairs or mobility aids check with your airline first.

Other personal items

Corkscrew | No | Yes

Spoon | Yes | Yes

Knife (with a sharp or pointed blade and/or blade longer than 6cm) | No | Yes (check with your airline)

Small scissors (with blades no longer than 6cm) | Yes | Yes

Large scissors (with blades longer than 6cm) | No | Yes (check with your airline)

Round-ended/blunt scissors | Yes | Yes

Fixed-cartridge razor blades (disposable razor) | Yes | Yes

Nail clippers/nail file | Yes | Yes

Tweezers | Yes | Yes

Knitting needles | Yes | Yes

Sewing needle | Yes | Yes

Umbrella | Yes | Yes

Walking stick/cane, walking aid | Yes | Yes

Pushchair | Yes | Yes

Wheelchair | Yes | Yes

Safety matches | Yes | No

Non-safety matches | No | No

Fireworks, flares and other pyrotechnics, including party poppers and toy caps | No | No

Cigarette lighter | No, but you can put a lighter in a plastic liquids bag and keep it on your person | No

Contact lens solution | Yes (up to 100ml) | Yes

Medicines, medical equipment and dietary requirements

You’re allowed to carry the following in your hand luggage:

essential medicines of more than 100ml, including liquid dietary foodstuffs and inhalers

medical equipment, if it’s essential for your journey

You’ll need supporting documentation from a relevant medical professional (for example a letter from your doctor or a copy of your prescription).

Airport staff might need to open the containers to screen the liquids at the security point. Medical equipment is screened separately.

| Allowed in hand luggage | Allowed in hold luggage

Tablets and capsules | Yes | Yes

Essential liquid medicines | Yes | Yes

Hypodermic syringes | Yes | Yes

Inhalers | Yes | Yes

Cooling gel packs | Yes | Yes

Medical equipment (for example CPAP and TENS machines) | Yes | Yes

Special food and liquids needed for medical reasons | Yes | Yes

Oxygen cylinders | Contact your airline | Contact your airline

Electronic devices and electrical items

You can only take certain electronic devices and electrical items on flights to the UK.

Mobile phone | Yes | Yes

Laptop | Yes | Yes

Tablet devices | Yes | Yes

MP3 player | Yes | Yes

Hairdryer or straighteners | Yes | Yes

Travel iron | Yes | Yes

Electric shaver | Yes | Yes

E-cigarettes | Yes | No

Some airlines might also have different restrictions. Check with your airline before you travel if you’re not sure about what you can take as hand luggage.

Cameras

You can usually take camera equipment in your hand and hold luggage.

There might be restrictions on specialist equipment, for example professional video cameras.

Make sure your devices are charged

Make sure your electronic devices are charged before you travel. If your device does not switch on when requested, you will not be allowed to take it onto the aircraft.

Batteries for your device

Check the restrictions on certain types of batteries or contact your airline if you’re not sure what you can carry.

Gas-powered hair curlers

You can take hair curlers containing a gas cartridge in hand or hold luggage as long as the safety cover is fitted at all times. You must not take separate gas cartridges on board.

Sports equipment

Sports parachute | Yes | Yes

Heavy bats and sticks (including baseball, softball and cricket bats) | No | Yes

Tennis racquets | Yes | Yes

Snooker, pool or billiard cue | Yes | Yes

Golf clubs | No | Yes

Darts | No | Yes

Walking/hiking poles | No | Yes

Fishing rod | Yes | Yes

Catapult | No | Yes

Firearms (including replica firearms) | No | Check with your airline before you travel

Harpoon or spear gun | No | Check with your airline before you travel

Crossbow | No | Yes

Martial arts equipment (including knuckledusters, clubs, coshes, rice flails and nunchuks) | No | Yes

Diving equipment | Check with your airline before you travel | Check with your airline before you travel

Work tools

| Allowed in hand luggage | Allowed in hold luggage

Tool with a blade or shaft longer than 6cm (for example chisel) | No | Yes

Drill and drill bits | No | Yes

Stanley knife | No | Yes

Saw (including portable power saw) | No | Yes

Screwdriver | No | Yes

Hammer | No | Yes

Pliers | No | Yes

Wrench or spanner | No | Yes

Bolt gun or nail gun | No | Yes

Crowbar | No | Yes

Blowtorch | No | Yes

Chemicals and toxic substances

You cannot take any of these items (Chemicals and toxic substances) as hand luggage or in the hold:

oxidisers and organic peroxides, including bleach and car body repair kits

acids and alkalis (for example spillable ‘wet’ batteries)

corrosives or bleaching agents (including mercury and chlorine)

vehicle batteries and fuel systems

self defence or disabling sprays (for example mace, pepper spray)

radioactive materials (including medicinal or commercial isotopes)

poisons or toxic substances (for example rat poison)

biological hazards (for example infected blood, bacteria, viruses)

materials that could spontaneously combust (burst into flames)

fire extinguishers

Ammunition

You cannot take any guns or firearms (including air rifles and starting pistols) as hand luggage. You may be able to take them (Chemicals and toxic substances) as hold luggage - check with your airline before you travel.

blasting caps

detonators and fuses

imitation explosive devices (including replica or model guns)

mines, grenades, and other explosive military stores

fireworks and pyrotechnics

smoke canisters

smoke cartridges

dynamite

gunpowder

plastic explosives (including black powder and percussion caps)

flares

hand grenades

gun cigarette lighters


Pay for UK healthcare as part of your immigration application

Overview

You might need to pay a healthcare surcharge (called the ‘immigration health surcharge’ or IHS) as part of your immigration application.

Whether you need to pay depends on the immigration status you’re applying for.

When you must pay

If you’re making your immigration application online, you pay the surcharge as part of your application or when you book an appointment.

If you’re applying by post, you pay the surcharge online before you send your application (your immigration application). You’ll need to include the IHS reference number on your application form.

When you can start to use the NHS (IHS)

You can start using the National Health Service (NHS) when both:

you’ve paid the healthcare surcharge (the surcharge) (or are exempt from paying it (the surcharge))

your visa or immigration application is granted

You’ll still need to pay for certain types of services, such as prescriptions, dental treatment, eye tests and assisted conception.

When you access healthcare in the UK, you may need to:

provide your biometric residence permit, if you have one

prove your status online using a share code, if you have a digital immigration status

Who needs to pay

You usually need to pay the healthcare surcharge (the surcharge) if you’re applying for a visa or immigration application:

for more than 6 months, if you’re applying outside the UK

for any length of time, if you’re applying inside the UK

You do not need to pay if you’re applying for a visitor visa or to remain in the UK permanently.

You still need to pay even if you have private medical insurance.

Who only needs an IHS reference number

You still need to use the payment service to get an immigration health surcharge (IHS) reference number but you will not need to pay if:

you’re a child under 18 who has been taken into care by a local authority

you’re a relevant civilian employee at NATO or the Australian Department of Defence in the UK (or you’re their dependant)

The service (the payment service) will tell you that you do not have to pay anything and will give you your healthcare surcharge reference number for your application.

You’ll be able to use the National Health Service (NHS) even if you’re exempt from paying.

Who does not need to pay or get an IHS reference number

You’ll be able to use the NHS (the National Health Service (NHS)) without paying the surcharge or getting a reference number if:

you’re applying for indefinite leave to enter or remain

you’re a health and care worker who is eligible for a Health and Care Worker visa (or you’re their dependant)

you’re applying to the EU Settlement Scheme

you’re a diplomat or a member of a visiting armed forces and not subject to immigration control

you’re a dependant of a member of the UK’s (the UK) armed forces

you’re the dependant of a member of another country’s armed forces who is exempt from immigration control

you’re applying for a visa for the Isle of Man or Channel Islands

you’re a British Overseas Territory citizen resident in the Falkland Islands

you’re an asylum seeker or applying for humanitarian protection (or you’re their dependant)

you’re a domestic worker who has been identified as a victim of slavery or human trafficking

you’re applying for discretionary leave to remain in the UK as someone who has been identified as a victim of slavery or human trafficking (or you’re their dependant)

the Home Office’s domestic violence concession applies to you (or you’re their dependant)

being made to leave the UK would be against your rights under Article 3 of the European Convention of Human Rights (or you’re their dependant)

you’re an S2 Healthcare Visitor

you’re eligible for a Frontier Worker permit and have an S1 certificate

You need to pay the healthcare surcharge if you apply for indefinite leave to remain but are only given limited leave. You’ll need to pay before you’re given the leave.

Visitor visas and short-term visas

You do not need to pay the surcharge (the healthcare surcharge) or get an IHS reference number if you’re applying for a:

visitor visa

visa for 6 months or less from outside the UK

You will need to pay for any NHS care you get at the point you use it - unless it (indefinite leave to remain)’s a service that’s free.

How much you have to pay

You’ll have to pay:

£470 per year for a student or Youth Mobility Scheme visa, for example £940 for a 2-year visa

£470 per year for visa and immigration applicants who are under the age of 18 at time of application

£624 per year for all other visa and immigration applications, for example £3,120 for a 5-year visa

Dependants aged 18 or over usually need to pay the same amount as you.

The exact amount you have to pay depends on how much leave you’re granted.  Calculate how much you’ll have to pay before you apply.

You’ll pay half of the yearly amount if your application includes part of a year that is less than 6 months.

You’ll pay for a whole year if your application includes part of a year that is more than 6 months.

You’ll automatically get a partial refund if you paid the healthcare surcharge for more years than you were granted leave.

When you must pay

If you apply for a visa online, you pay the surcharge (the healthcare surcharge) as part of the application.

If you apply for a visa by post, you must pay the surcharge (the healthcare surcharge) online before you send your application. You’ll need to include your IHS reference number on the application form.

If you do not pay

You’ll get an email from UK Visas and Immigration if you do not pay the surcharge (the healthcare surcharge) (or do not pay enough) as part of your visa or immigration application.

Check your junk folder if you cannot see the email in your inbox.

Once you get the email, you must pay the surcharge (the healthcare surcharge) within:

10 working days if you’re inside the UK

7 working days if you’re outside the UK

Your visa or immigration application will be turned down if you do not pay the full amount in this time.

Pay the healthcare surcharge

If you’re making an immigration application online you pay the healthcare surcharge as part of the application process. You must complete the payment and return to the online immigration application in less than 30 minutes.

If you’re making an immigration application by post you must pay the healthcare surcharge before you complete your application.

You must pay the healthcare surcharge by debit or credit card.

If you’re applying online, you’ll be asked for:

the start and end dates on your certificate of sponsorship, if you have one

your course dates, if you’re applying as a student

If you’re applying by post, you’ll also be asked for:

the type of visa you’re applying for

your passport or travel document number

an email address

Pay now

You need to pay by cash at the UK embassy if you’re in the Democratic People’s Republic of Korea.

Family members

You’ll need the same information that you used to pay for:

any person applying for a visa or other immigration application with you, for example a dependant

any person you’re applying to join or remain who is already in the UK (you do not need to add this person’s details if they are a UK or EEA citizen)

You’ll also need their (this person’s) leave expiry date if you’re joining someone in the UK (or IHS reference number if they have one).

Finish your visa or immigration application

You’ll be sent an email with an IHS reference number. This will also be shown on screen when you’ve paid. You can only use this number once - you’ll need to get another one if you reapply.

You’ll need to write this (an IHS reference number) on the cover of your visa application if you’re applying by post. You need this reference (an IHS reference number) even if you’re exempt from paying the healthcare surcharge.

Finish your application form and pay your visa or immigration application fee.

Refunds

You’ll get a full immigration health surcharge (IHS) refund if:

you paid twice

your visa application is refused

you withdraw your visa application

You’ll get a partial IHS refund if your visa application’s successful but:

you get less time on your visa than you asked for

any dependants on your visa application are refused

If you are due a full or partial refund for these reasons, you do not have to do anything to get it. It will be automatically paid to the account or card you paid with.

You will not get a refund if:

your visa application is successful but you do not come to the UK

you leave the UK before your visa ends, for example to make a new application

you’re told to leave the UK before your visa expires

you’re applying for indefinite leave to remain

If your healthcare is paid for by an EU country

You may get a full or partial IHS refund if you have an S1 certificate registered with the NHS Business Services Authority.

You can also apply for a full or partial IHS refund if all of the following are true:

you’re a full-time student in UK higher education

your visa started on or after 1 January 2021

you have a European Healthcare Insurance Card (EHIC) issued in an EU country

you do not work

If you’re claiming as a full-time student with an EHIC, you can apply for a refund of the IHS you paid to cover any period starting on or after 1 January 2021. Applications open from 1 January 2022.

The amount you’re refunded will depend on the date your S1 certificate (an S1 certificate registered with the NHS Business Services Authority) or EHIC runs out.

Find out more about applying for a refund.

If you work in health and care

You and your dependants may be able to get a refund of the IHS (IHS) if you work in health and care.

Check if you’re eligible for a refund as a health or care worker.

How long it takes

You usually get your refund within 6 weeks of getting a decision on your visa application. It can take longer if you appeal or ask for an administrative review after your visa application is refused.

If you appeal or ask for an administrative review

If you applied from:

inside the UK - you’ll get your refund up to 6 weeks after your appeal or administrative review is dismissed

outside the UK - you’ll get your refund up to 6 weeks after your visa application is refused

You’ll have to repay the IHS (IHS) if your appeal or administrative review is successful and you’ve already got your IHS refund.

You might have to repay a different amount if:

the length of your stay changes

you get less time on your visa than you asked for

Contact UK Visas and Immigration (UKVI) if your refund is not paid within 6 weeks.