Manage a missing person's finances and property

Overview

You can apply to be a guardian and manage the finances or property of someone who:

is missing

is in prison abroad and cannot communicate

has been taken hostage or kidnapped

The person must be missing from home and their usual activities.

One of the following must also apply:

you do not know where they (The person) are

they (The person) cannot contact you to let you know their (The person) decisions

You must apply to the High Court for a guardianship order.

You can apply when the person has been missing for the previous 90 days. You can apply earlier if it’s urgent, for example the person’s (The person) house is being repossessed.

The Office of the Public Guardian will supervise you while you are acting as a guardian. You’ll need to keep records of the activities you carry out and decisions you make.

You must send reports to the Office of the Public Guardian when they (The Office of the Public Guardian) ask you for them. They (The Office of the Public Guardian) will tell you when it’s time to send your report.

The Office of the Public Guardian might visit you.

Who can apply

You can apply if you’re the missing person’s:

husband, wife or civil partner

parent

child

brother or sister

guardian already and you’re renewing the order

You can also apply if you can give the court evidence that you have a ‘sufficient interest’ in the person’s (The person) finances or property. This might be, for example, because:

you have been in a relationship for a long time with the person and you live with them (The person)

the person is your business partner and you need to continue to run the business

you are the person’s (The person) step-parent, step-sibling or step-child

The longer you’ve known the person and the better you know them (The person), the easier it will be for you to convince the court that you have ‘sufficient interest’.

You must be over 18 to apply.

Apply to be a guardian

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

Fill in the form

Download and fill in a part 8 claim form.

Include:

your name and address (under ‘claimant’)

the missing person’s (The person) name (under ‘defendant’)

your relationship to the missing person (The person)

the last known address of the person

when the person went missing

how long the person has been missing

If you’re applying with other people, complete one form with everyone’s details in it.

You’ll need to write a witness statement to help the court decide if you’re a suitable guardian.

Witness statement (a witness statement)

Confirm that the missing person (The person) normally lives in England or Wales.

If you’re not the person’s (The person) husband, wife, civil partner, parent, child, brother or sister, explain why you’re interested in the person’s (The person) property or financial affairs.

If it’s less than 90 days since the person went missing, explain you need the guardianship order urgently, for example, because the person is going to lose their (The person) house.

In the statement (a witness statement), include:

the person’s (The person) usual day-to-day activities and when they (The person) stopped doing them

evidence that the person has been missing for at least the last 90 days

information about the property and finances of the person

what you know about their (The person) disappearance and where they might be

details of any police investigation or report

the names and addresses of the missing person’s (The person) family, if they have any

the proposed news advert

whether you’ve been convicted of a criminal offence

whether you’ve been refused credit

whether you’ve ever been bankrupt

whether you’ve run a company that became insolvent or went bankrupt

confirmation that you believe the facts in the document are true and accurate (a ‘truth statement’)

Send the form to the High Court

Apply to one of the following:

the Chancery Division of the High Court - if there are complicated issues with a property or trust

the Family Division of the High Court - if it’s likely that family disagreements and issues will happen

Your local High Court (the High Court) District Registry

The High Court can transfer your hearing from one division to another. This will not change what you have to pay.

Send one identical copy for each person you need to tell, plus a copy for the court (the High Court).

the form and witness statement

any documents you have as supporting evidence, for example police reports

a cheque for the court fee, made payable to ‘HM Courts and Tribunals Service’

Find your local High Court (the High Court) District Registry.

After you apply you’ll need to advertise your claim in a newspaper. The High Court will ask you to go to a hearing.

How much it costs

You must pay either:

a £528 application fee if you apply to the Chancery Division of the High Court

a £245 application fee if you apply to the Family Division of the High Court

Send a cheque for HM Courts and Tribunals (‘HM Courts and Tribunals Service’) with your application.

You might also have to pay a security bond.

Once you’re appointed as a guardian you must pay:

a £200 set up fee

a £320 supervision fee every year of your guardianship

The Office of the Public Guardian will tell you how and when to pay your set up and supervision fees.

If you want to get the money back for the fees from the missing person’s account, ask the court (the High Court) to give you permission in the guardianship order.

Pay the security bond

You might have to pay a security bond before you can use the guardianship order. The High Court will tell you if you need to pay a bond.

If the guardianship order gives you permission, either:

pay the bond (the security bond) from the person’s (the missing person’s) funds

pay the bond (the security bond) yourself then pay yourself back once you have access to the person’s (the missing person’s) finances

You cannot start acting for the person (the missing person’s) until you’ve paid the security bond.

Get help with your fees

You might also be able to get help paying court fees.

After you've applied

The court (the High Court) will send copies of your form back to you, with ‘acknowledgement of service’ forms and a case number. It (the High Court) will keep a copy of the form. The High Court will let you know the hearing date.

The hearing (the hearing date) will take place at least 8 weeks after the High Court sends you the claim forms (your form) back.

When you have a hearing date from the court (the High Court), you need to tell other people that you’ve applied before the hearing (the hearing date), in case they object. You must also advertise your claim in a newspaper.

Tell the person’s (the missing person’s) family that you’ve applied to be their guardian

You’ll need to tell the missing person’s:

husband, wife or civil partner

parents, brothers and sisters

children

Send:

a copy of the claim form (your form)

the acknowledgement of service form that the court (the High Court) has sent you

copies of the supporting evidence you sent with your application

a letter telling them (the person’s (the missing person’s) family) the date of the first hearing (the hearing date)

Advertise your claim in the news

You must advertise your claim within 14 days from the day you get a date for the first court hearing (the hearing date). The advert must appear in a print or online newspaper that covers the missing person’s last known usual address.

How to write the advert

You can use this template for the advert. Add your own information where there are square brackets.

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

Case number [  ]

In the matter of an application made under the Guardianship (Missing Persons) Act 2017 for a guardianship order in respect of [insert missing person name].

A claim has been issued in the High Court of Justice, [Family or Chancery] Division, case no. [case number], by [your name] for an order that [your name] be appointed guardian in respect of [missing person] (“the missing person”), whose last usual place of residence was [missing person’s (the missing person’s) address].

The date and venue for the first hearing of the claim application (the hearing date) is [date] at [court address]. Any spouse, civil partner, parent, child or sibling of the missing person (the missing person’s) is entitled to intervene in the matter. Any other person having an interest may apply to the court (the High Court) for permission to intervene in the matter.

If you wish to give notice of intention to intervene or to apply to the court (the High Court) for permission to intervene, you should do so at [court address] as soon as possible, and no later than 14 days before the date of the first hearing (the hearing date), and serve a copy of that notice or application on the claimant (the missing person’s) at the address given below. Delay may harm your prospects of obtaining permission to intervene if you are not entitled to intervene, and, in any event, may be taken into account on any question relating to costs.

[your name]
[Name and address of your legal representative, if you have one]
[Your address, if you do not have a legal representative]

Tell the court (the High Court) about the advert

At least 7 days before the first court hearing (the hearing date), send evidence to the High Court that you advertised the claim (the claim application (the hearing date)). Include the case number the court (the High Court) has sent you. Evidence could be:

a copy of the printed page

a working link to a website

confirmation from the news organisation

At the hearing

Bring any supporting documents you have to the hearing (the hearing date).

At the hearing (the hearing date), the judge might consider:

your relationship with the missing person (the missing person’s)

the missing person’s opinion of you (for example, if there is evidence in writing from before they (the missing person’s) disappeared)

whether you have the right skills and knowledge to be a guardian

any conflict of interest between you and the missing person (the missing person’s)

You might be:

asked for more information

told there has to be another hearing

The court (the High Court) will tell you how to get a court order if someone’s refusing to give you information you need.

There might be several hearings before the High Court makes a decision. It depends on how complicated the case is.

If the High Court approves your claim

The judge might tell you at the hearing that you have been successful, or there could be a short wait before you find out. It depends on how complicated your case is and how much the missing person (the missing person’s) owns.

Once the High Court has given you a guardianship order, they (the High Court) will send you several copies of it and a copy to the Office of the Public Guardian.

The Office of the Public Guardian will register your guardianship and supervise you. You might have to pay a security bond. The High Court will tell you if you do.

When you’re appointed as a guardian

The guardianship order (a guardianship order) will tell you when you can start to make decisions for the person (the missing person’s) and what kinds of decision you can make.

The order (a guardianship order) will also say how long you are guardian for.

Contact the High Court if there are mistakes on the order (a guardianship order).

You’ll need apply again to make a decision on anything that’s not covered by the order (a guardianship order).

Let people know you’re a guardian

The court (the High Court) might give you the right to find out where the person has bank or building society accounts, if you do not know already. You’ll need to write to banks and building societies to find out.

If the order (a guardianship order) mentions people or organisations, tell them that you’re the guardian.

Some examples are:

Department for Work and Pensions

banks or building societies

life assurance companies

the payer of any private pensions

the solicitor who holds the person’s will or property deeds

utility providers

the company where the person (the person’s) has a mortgage

Send:

the guardianship order (a guardianship order)

proof of your name and address

proof of the name and address of the person you are guardian (the missing person’s) for

Proof of name and address could be a driving licence or utility bill. Check with the organisation:

what proof of name and address they (the organisation) accept

whether they (the organisation)’ll accept a photocopy of the guardianship order (a guardianship order) or only the original

Ask organisations to return your guardianship order (a guardianship order) when you send it (a guardianship order) out or you may run out of copies.

Pay bills and cancel payments

Once you have access to the person’s (the missing person’s) accounts and know where their (the missing person’s) income comes from and their (the missing person’s) assets, you can make a full list of what’s in their (the missing person’s) estate so you know what you’re responsible for. If the guardianship order (a guardianship order) gives you permission, pay any outstanding bills and cancel any payments if they no longer apply.

Make decisions

The Office of the Public Guardian will supervise you while you act as a guardian. You’ll need to keep a record of the decisions you make.

The kinds of decision the guardianship order (a guardianship order) might let you make include:

making an investment for the person

selling some of the person’s (the person) assets

cancelling direct debits

Any decisions you make for someone must be right for them (‘in their best interests’).

Making decisions in someone’s best interests

Take into account:

what they (someone’s) would have decided if they (someone’s) could

their (someone’s) feelings and wishes

their (someone’s) values and beliefs, including moral, political and religious views

the views of other people who have an interest in the missing person’s (the person) property

Do not make assumptions based on their (someone) age, gender, ethnic background, sexuality or health.

It can help to:

write down what the person has told you is important to them (someone’s)

look at other things they (someone’s) wrote down or recorded (such as household budgets or home videos)

speak to friends, family or colleagues who know them (someone’s) well

You’ll need to send a report to the Office for the Public Guardian (The Office of the Public Guardian) explaining what decisions you took.

Difficult decisions and disagreements

Consult the person’s (the person) family and friends. Including everyone in a meeting can help you reach agreement.

If you cannot agree you can get advice about how to reach agreement from the Office of the Public Guardian.

You must apply again to the High Court to make a decision not covered by the guardianship order (a guardianship order).

Keeping records, giving gifts and claiming expenses

You must keep financial records and accounts. Follow the rules for gifts and expenses. You must also record the transactions in your guardianship report.

Keeping records

Keep a record if you:

make an investment for the person

sell the person’s (the person) home, car or other valuables

use the person’s (the person) money to buy someone a gift

ask someone for advice and any disagreements

close an account

pay a bill

You must keep copies of:

bank statements and receipts

invoices

contracts for services or tradespeople

letters and emails about your activities as a guardian

The Office of the Public Guardian might ask you to send these in when it (The Office of the Public Guardian) reviews your guardian report.

Giving gifts

Your guardianship order (a guardianship order) will say if you can buy gifts or give gifts of money on behalf of the person, including donations to charities. It (a guardianship order) will also say if there’s a limit on what you can spend.

You must be sure the person can afford the gift.

Expenses

Check your guardianship order to find out whether or not you can claim expenses. You can only claim expenses if the order gives you permission and for things you must do to carry out your role as a guardian, for example:

hiring a professional to do things like fill in the person’s (the person) tax return

travel costs

stationery

postage

phone calls

You can be ordered to repay the person’s (the person) money if you misuse it (the person’s (the person) money) or make decisions to benefit yourself.

Keep your receipts and invoice the person for your expenses.

Complete your report

You must write a report for the Office of the Public Guardian each year explaining the decisions you’ve made as a guardian.

It (your report) must include:

the reasons for your decisions (the decisions you’ve made as a guardian) and why they (the decisions you’ve made as a guardian) were in the person’s (the person) best interests

who you spoke to and what they said was in the person’s (the person) best interests

the opening and closing balances and bank statements

payments and transfers in and out of their accounts

details of the person’s (the person) assets

any assets you bought or sold

The Office of the Public Guardian will tell you when to send your report and how to send it.

If you do not send the report (your report), the Office of the Public Guardian might:

increase the amount of supervision you get

ask the court to replace you with a different guardian

Make a decision that's not covered by the order (your guardianship order)

You must apply to the High Court if you need to change your guardianship, for example to make decisions not covered by the original order (your guardianship order).

How to apply

Apply to the High Court to change the guardianship order (your guardianship order).

Download and fill in form N244.

Include your case number and select that you are the ‘claimant’.

When the guardianship (your guardianship) ends

Your guardianship ends automatically if one of the following things happens:

your guardianship order expires

the person dies

someone makes a declaration of presumed death

you die

If the person returns or you decide to step down

You’ll need to apply to the High Court to end (‘revoke’) the guardianship order (your guardianship order).

Download and fill in form N244.

Explain in the details section that you want to revoke the guardianship (your guardianship) because the missing person (the person) has returned or you’ve decided to step down.

Renew your guardianship

The guardianship order (your guardianship order) will make you a guardian for a maximum of 4 years.

You can apply for another guardianship order when it (your guardianship order) expires. The process is the same as applying for guardianship.


End a civil partnership

Check you can end your civil partnership

You can apply to end (‘dissolve’) your civil partnership if you’ve been in the partnership (your civil partnership) for over a year.

If you do not want to end the civil partnership (your civil partnership), you can get a legal separation so you can live apart. You can apply for separation during the first year of your civil partnership.

Ending your civil partnership is different in Scotland and Northern Ireland.

How to end your civil partnership

You must send paperwork to a court to ask for permission to end your civil partnership.

Separate from the paperwork (paperwork), you and your ex-partner may need to work out:

arrangements for looking after any children

child maintenance payments for any children

You also need to divide your money and property. There’s a deadline if you want to make this legally binding.

You can usually avoid going to court hearings if you (you and your ex-partner) agree about children, money and property and the reasons for ending your civil partnership.

Get help agreeing on issues

You can use a mediator. Check if you can get legal aid to help pay for mediation.

You can also get advice on making agreements from:

Citizens Advice

Advicenow

Grounds for ending a civil partnership

When you apply to end your civil partnership (‘dissolution’), you’ll need to prove your relationship has broken down and cannot be saved.

You’ll need to give one or more of the following 4 reasons (also known as ‘facts’).

Unreasonable behaviour

Your civil partner has behaved in a way that means you cannot reasonably be expected to live with them.

This could include:

physical or mental cruelty

verbal or physical abuse

being irresponsible with money

being sexually unfaithful

Desertion

Your civil partner has intentionally left you for at least 2 years.

You can still claim desertion if you have lived together for up to a total of 6 months in this period (at least 2 years). This will not count towards the 2 years.

You’ve been separated for at least 2 years

You can apply to end your civil partnership if you’ve been separated for at least 2 years before applying and you both agree to end the civil partnership.

Your civil partner must agree in writing to end the civil partnership (your civil partnership).

It may be possible for you to show that you’ve been separated while living in the same home as your civil partner as long as you’re not living together as a couple (for example you sleep and eat apart).

You’ve been separated for at least 5 years

You can apply to end your civil partnership if you’ve been separated for at least 5 years, even if your civil partner disagrees.

How to apply

To end a civil partnership, you first need to fill in a dissolution application.

You must include your:

full name and address

civil partner’s full name and address

civil partnership certificate - send the original certificate or get a copy from a register office

Include the names and dates of birth of any children (no matter how old they are).

You must try to find your civil partner’s (your civil partner) current address if you do not know it. The court will need it to send them (your civil partner) a copy of the dissolution application (a dissolution application).

Pay the court fee

You will have to pay a £550 court fee to file the dissolution application (a dissolution application).

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

By phone with a debit or credit card

The court calls you to take your payment. Include a letter with your petition to request the call and give them (The court) your phone number.

By post with a cheque

Make out the cheque (a cheque) to ‘HM Courts and Tribunals Service’ and send it (a cheque) with your application (a dissolution application).

Send the forms

Once you have filled in the forms:

send 3 copies to the court

keep copies for yourself

include your cheque (a cheque), or your letter asking to pay by phone

Where to send the forms

Send the forms to your nearest court dealing with civil partnership dissolution.

Apply for a conditional order

You can get a conditional order if your partner (your civil partner) agrees to end the civil partnership.

A conditional order is a document that says the court does not see any reason why you cannot end the civil partnership. It is the first of 2 stages to getting the civil partnership dissolved - the second stage is getting a final order.

If your partner (your civil partner) does not agree to end the civil partnership, you can still apply for a conditional order. You’ll have to go to a hearing at the court to discuss the case, where a judge will decide whether to grant you the conditional order (a conditional order).

You must wait at least 7 days after your civil partner has received their copy of the dissolution application (a dissolution application).

Fill in the application form

To apply for a conditional order, fill in the application for a conditional order (a dissolution application).

If your partner is defending the case, fill in section B of the form (a dissolution application), saying you want a ‘case management hearing’ before the judge (a judge).

You also need to fill in a statement confirming that what you said in your dissolution application (a dissolution application) is true.

There are 4 statement forms - use the one that covers the reason you’ve given for ending the civil partnership:

unreasonable behaviour statement

desertion statement

2 years’ separation statement

5 years’ separation statement

The forms (4 statement forms) will need to show your civil partner:

has received the dissolution application (a dissolution application)

agrees to the dissolution if you’re using the fact that you’ve been living apart for 2 years as your reason

agrees with any arrangement proposed for children

Attach your civil partner’s (your civil partner) response to the dissolution application (a dissolution application), and send it to the court. Keep your own copy.

You’ll still be civil partners at this stage, the ‘final order’ actually ends your civil partnership (the civil partnership).

Apply for a final order

The final order (the ‘final order’) is the legal document that ends your civil partnership (the civil partnership).

You have to wait 6 weeks after the date of the conditional order to apply for a final order.

If your civil partner applied for a conditional order, you have to wait 3 months and 6 weeks after the date of the conditional order.

Apply within 12 months of getting the conditional order (a conditional order) - otherwise you will have to explain the delay to the court.

If you want a legally binding arrangement for dividing money and property you must apply to the court for this before you apply for a final order.

To apply for a final order, fill in the application for a conditional order to be made final.

Return the form to the court. This (the court) will usually be the same court that dealt with your conditional order.

Getting the final order (the ‘final order’)

The court will check that there are no reasons why the civil partnership cannot be ended. You must provide all details the court asks for within the time limits.

If the court is happy with all the information, it (the court) will send you and your civil partner a final order.

Once you get your final order (the ‘final order’), your civil partnership (the civil partnership) has ended and you can marry or enter into another civil partnership.

You must keep your final order (the ‘final order’) safe - you will need to show it (the ‘final order’) if you enter into another civil partnership or to prove your status.

If your partner (your civil partner) lacks mental capacity

You can apply to end your civil partnership (the civil partnership) if your partner (your civil partner) ‘lacks mental capacity’ and cannot agree to end the civil partnership or take part in the process.

Your partner (your civil partner) will need someone to make decisions for them (your civil partner) during the process. The person who acts on their (your civil partner) behalf is called a ‘litigation friend’. It can be a family member, close friend or someone else who can represent them (your civil partner).

Your partner does not have a litigation friend

If there’s no one suitable and willing to be their (Your partner) litigation friend, you can apply to the court to appoint a litigation friend.

The Official Solicitor may agree to act as your partner’s (Your partner) litigation friend when there’s no one else to do this (‘litigation friend of last resort’).

How to apply

Check there’s nobody else suitable or willing to act as your civil partner’s (Your partner) litigation friend.

Check that there’s money available for any costs the Official Solicitor has to pay. Your civil partner (Your partner) may be able to get legal aid.

Give the details of your civil partner’s (your civil partner) doctor or other medical professional to the court so it (the court) can ask for a certificate of capacity.

After you apply

If the Official Solicitor agrees to act as litigation friend for your civil partner (Your partner), you’ll be able to end your civil partnership.

Contact the Official Solicitor’s (The Official Solicitor) staff

Email or call the private family law team if you have an enquiry.


Appeal to the tax tribunal

Overview

You can appeal to the First-tier Tribunal (Tax) if you want to challenge some decisions by:

HM Revenue and Customs (HMRC)

Border Force

the National Crime Agency (NCA)

the Welsh Revenue Authority (WRA)

The tribunal (the First-tier Tribunal (Tax)) is independent of government and will listen to both sides of the argument before making a decision.

This guide is also available in Welsh (Cymraeg).

Appeal an HMRC (HM Revenue and Customs (HMRC)) decision

You can appeal some decisions about:

‘direct tax’, for example Income Tax, PAYE tax, Corporation Tax, Capital Gains Tax, National Insurance contributions, Statutory Sick Pay, Statutory Maternity Pay, Inheritance Tax - you must appeal to HMRC (HM Revenue and Customs (HMRC)) first

‘indirect tax’, for example VAT, excise duty, customs duty - you can usually appeal straight to the tribunal (the First-tier Tribunal (Tax))

You must appeal within the time limit - it’ll usually be on your decision letter.

You can apply for alternative dispute resolution (ADR) after you’ve appealed an HMRC (HM Revenue and Customs (HMRC)) decision.

There’s a different way to appeal decisions about tax credits and Council Tax.

If you cannot pay

You must usually pay upfront what HMRC (HM Revenue and Customs (HMRC)) says you owe. Make a hardship application if you cannot. Appeal to the tribunal (the First-tier Tribunal (Tax)) if HMRC (HM Revenue and Customs (HMRC)) will not let you delay payment.

You do not have to pay upfront if you’re appealing about a penalty.

Appeal about seized goods

You must ask HMRC (HM Revenue and Customs (HMRC)) or Border Force to take your case to the magistrates’ court (this is known as starting ‘condemnation proceedings’) if you think they should not have taken (or ‘seized’) your goods (seized goods).

The tribunal (the First-tier Tribunal (Tax)) cannot decide whether your goods (seized goods) were seized with good reason.

You may be able to appeal to the tribunal (the First-tier Tribunal (Tax)) if HMRC or Border Force:

refuses to return your seized goods (seized goods)

says you need to pay to get your seized goods (seized goods) back

sends you an assessment for duty

tries to charge you a penalty

You must ask HMRC or Border Force to reconsider their decision before you can appeal.

Closure applications

You can apply for a ‘closure notice if HMRC (HM Revenue and Customs (HMRC)) opens an enquiry to check your tax return for ‘direct tax’ (for example Income Tax, Capital Gains Tax or Corporation Tax) and you want it to be closed.

The tribunal (the First-tier Tribunal (Tax)) will decide when HMRC (HM Revenue and Customs (HMRC)) should close the enquiry.

You cannot apply for a closure notice if your tax return is being checked for ‘indirect tax’.

Appeal an NCA decision

The National Crime Agency (NCA) (NCA) can check your tax return instead of HMRC (HM Revenue and Customs (HMRC)) in some cases, for example if they (NCA) suspect you’ve been laundering money.

You can make an appeal if you do not agree with the decision (an NCA decision) by writing to the NCA (NCA).

Appeal a WRA decision

You can appeal some decisions about Land Transaction Tax and Landfill Disposals Tax.

You can also apply to close an enquiry into your tax return.

You must usually pay upfront what WRA says you owe. You can request to delay paying until you get a decision about your appeal.

Before you appeal, you can ask WRA to change their (WRA) decision (an NCA decision).

Help you can get

You may want to get help and advice before you appeal.

You can represent yourself or get legal advice to help with your appeal.

You can get free advice from:

Citizens Advice

TaxAid

TaxHelp for Older People, if you’re over 60

Read more detailed information about appealing to the tribunal.

Appeal to the tribunal

You can appeal to the tax tribunal (the tribunal) online.

You’ll need:

a scan or photo of your original notice or review conclusion letter

reasons for your appeal, so the judge can understand your side of the argument

You can also use this service to apply to close an enquiry.

Start now

If you want someone to represent you

You need to download and fill in an authorisation form if the person representing you is not a practising solicitor or barrister.

Appeal by post

Download and fill in a notice of appeal form (T240).

If you’re applying to close an existing enquiry, download and fill in application form (T245).

Send your completed form to the tribunal. The address is on the form.

If you need help

Contact the tax tribunal helpline if you have any questions about your appeal. The helpline cannot give you legal advice.

What happens next

You’ll get a letter from the tribunal explaining what happens next. You might be asked to provide more documents to support your case.

Not all cases will have a hearing, but you can ask for one. You’ll usually get at least 14 days’ notice of the date of the hearing. The tribunal will write to you with details of what you need to do.

If you have a hearing

You’ll be told when and how the hearing (a hearing) will be held.

Your hearing (a hearing) may take place by phone, by video or in person. Read how to take part in a phone or video hearing.

You can watch a video about what happens at a video hearing.

Documents you’ll need

You’ll be asked for copies of all documents relevant to your appeal (such as letters, invoices and accounts) together with your notice of appeal.

You must also give the tribunal your decision letter and any response you made.

You might get sent a ‘bundle’ of documents before the hearing (a hearing). You must have this with you if your case is ‘standard’ or ‘complex’.

Who’ll be at the hearing (a hearing)

The tribunal is made up of:

a tribunal panel, including a judge and, in some cases, a tax expert

a tribunal clerk

You can also ask any of the following people to the hearing (a hearing):

a representative to act on your behalf, for example a lawyer, tax adviser or accountant

a friend, family member or colleague

a witness, if you need one

You will need to ask the permission of the court or tribunal for them (one) to join.

What happens at the hearing (a hearing)

You (or your representative) will present your case to the tribunal. You must explain:

what has been agreed

what you think is wrong

what evidence you have to support you, like any documents or witnesses

Representatives from the other party will present the case against you.

The tribunal and the other party may also ask questions during the hearing (a hearing).

The tribunal's (the tribunal) decision

You’ll usually get the tribunal’s (the tribunal) decision (The tribunal's (the tribunal) decision):

in writing, if you did not have a hearing (the decision (The tribunal's (the tribunal) decision) will be based on the appeal form and other paperwork)

in writing within 1 month, if you’ve had a ‘basic’ case - you’ll sometimes get a decision on the day

in writing within 2 months, if you’ve had a ‘standard’ or ‘complex’ hearing

If you lose your case

If you lose your case, you may be able to:

get a decision ‘set aside’

ask for permission to appeal

Get a decision set aside

You can ask for a decision to be ‘set aside’ (cancelled), but only if you think there was a mistake in the process. The letter you get with the decision will tell you how to do this.
Contact Citizens Advice if you need help.

Ask for permission to appeal

You may be able to appeal against the decision if the tribunal made a legal mistake, for example if it (the tribunal) did not:

apply the law correctly

fully explain its (the tribunal) decision (the decision)

Ask for full written reasons if you’ve not had them already. You must do this within 28 days of the date on the decision notice - the decision notice will tell you how.

Ask for permission to appeal - download the appeal form and read the guidance notes. You must do this within 56 days of the date given on the full written reasons.

Send the appeal form to:

After you send the form (the appeal form)

A judge will decide if you can take your case to a higher tribunal, called the Upper Tribunal (Tax and Chancery). Appeal to the Upper Tribunal if you get permission.

If you’re refused permission to appeal

You can apply to the Upper Tribunal for permission to appeal if the First-tier Tribunal (the tribunal) refuses, or only gives you permission to appeal on limited grounds.

Legislation and previous decisions

Read the rules the tribunal must follow and its (the tribunal) decisions on previous cases.

Previous decisions

Search the decisions database to see how and why previous decisions have been made.

Legislation

The tribunal must follow the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009.

Read the practice direction and practice statements for more detailed guidance.

The tribunal was set up by the Tribunals, Courts and Enforcement Act 2007 and Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009.


Charities and tax

Overview

As a charity you can get certain tax reliefs. To benefit you must be recognised by HM Revenue and Customs (HMRC).

Charities do not pay tax on most types of income as long as they use the money for charitable purposes.

You can claim back tax that’s been deducted, for example on bank interest and donations (this is known as Gift Aid).

This guide is also available in Welsh (Cymraeg).

When you need to pay tax

Your charity may need to pay tax if you’ve:

received income that does not qualify for tax relief

spent any of your income on non-charitable purposes

You need to complete a tax return if your charity has tax to pay.

Community amateur sports clubs (CASCs) get different tax reliefs.

Tax reliefs for charities

As a charity you do not pay tax on most of your income and gains if you use it for charitable purposes - this is known as ‘charitable expenditure’.

This includes tax:

on donations

on profits from trading

on rental or investment income, for example bank interest

on profits when you sell or ‘dispose of’ an asset, like property or shares

when you buy property

To get tax relief you must be recognised by HM Revenue and Customs (HMRC (HM Revenue and Customs (HMRC))).

When you do pay tax

Charities pay tax on:

dividends received from UK companies before 6 April 2016

profits from developing land or property

purchases - but there are special VAT rules for charities

Charities pay business rates on non-domestic buildings, but they get an 80% discount.

You must pay tax on any money you do not use for charitable purposes. This is known as ‘non-charitable expenditure’.

Pay tax

You must complete a tax return if your charity needs to pay tax or if HMRC (HM Revenue and Customs (HMRC)) asks you to.

Reclaim tax

You can claim back tax that’s been deducted, for example on:

donations (this (claim) is known as Gift Aid)

bank interest

Get recognition for tax purposes

To get tax relief your charity must be:

based in the UK (UK), EU, Iceland, Liechtenstein or Norway

established for charitable purposes only

registered with the Charity Commission or another regulator, if this applies to you

run by ‘fit and proper persons’

Apply for recognition

Register your charity’s details using HMRC’s (HM Revenue and Customs (HMRC)) online service.

Reclaim tax

If you receive income with tax deducted, for example donations you can claim Gift Aid on, you can claim it back:

online, using the Charities Online service

through software that works with Charities Online

by post, using form ChR1 - call the helpline to order it

Bank interest

You can arrange to receive interest without tax deducted. Show your bank your letter of recognition from HM Revenue and Customs (HMRC).

If tax has already been taken from your interest you can claim it back for:

the current tax year by asking your bank

previous tax years by claiming it (your interest) from HMRC (HM Revenue and Customs (HMRC))

Pay tax

If your charity has income that does not qualify for tax relief you must complete a tax return.

If you have no tax to pay, complete a tax return only if HM Revenue and Customs (HMRC) asks you to.

If your charity’s income is over £10,000 you must submit an annual return to the Charity Commission.

Company Tax Returns

Complete a Company Tax Return if your charity is a limited company or unincorporated association. Include the supplementary pages for charities and community amateur sports clubs (CASCs).

A charity is a limited company if it was set up by a:

constitution

memorandum and articles of association

royal charter or Act of Parliament

Limited companies must also send annual accounts to Companies House.

Trusts

Complete a Trust and Estate Self Assessment tax return if your charity is a trust. A charity is a trust if it was set up by a trust deed or will.

Penalties and deadlines

You must complete a tax return when HMRC (HM Revenue and Customs (HMRC)) asks you to, even if no tax is due.

You may have to pay a penalty if your tax return is late or you do not complete one when you should.

The deadline depends on whether you complete a Company Tax Return or a Self Assessment tax return.


Dormant companies and associations

Overview

Your company or association may be ‘dormant’ if it’s not doing business (‘trading’) and doesn’t have any other income, for example investments.

Dormant means different things for:

Corporation Tax and Company Tax Returns

annual accounts and returns for Companies House if you have a limited company

Dormant for Corporation Tax

Your company is usually dormant for Corporation Tax if it:

has stopped trading and has no other income, for example investments

is a new limited company that hasn’t started trading

is an unincorporated association or club owing less than £100 Corporation Tax

is a flat management company

Trading includes buying, selling, renting property, advertising, employing someone or getting interest. HMRC has detailed guidance on what counts as dormant for Corporation Tax.

When HMRC thinks your company is dormant

You may get a letter from HMRC telling you:

they (HMRC)’ve decided to treat your company or association as dormant

that you don’t have to pay Corporation Tax or file Company Tax Returns

When you think your company is dormant

If your company has stopped trading and has no other income, you can tell HMRC that it’s dormant for Corporation Tax.

If you’ve never had a ‘notice to deliver a Company Tax Return’

You can tell HMRC your company’s dormant over the phone or by post.

If you’ve filed a Company Tax Return or had a ‘notice to deliver a Company Tax Return’

You’ll still need to file a Company Tax Return online - this will show HMRC that your company is dormant for this period.

Limited companies

You don’t need to pay Corporation Tax or file another Company Tax Return once you’ve told HMRC your company is dormant unless you receive a further notice to deliver a Company Tax Return.

You must still file annual accounts and a confirmation statement (previously annual return) - exactly what you must do depends on if you’re dormant for Companies House.

Find out how to restart your company.

If you’re registered for VAT

If you do not intend to trade again you must deregister for VAT within 30 days of your company becoming dormant.

However, if you plan to restart trading, you must send ‘nil’ (empty) VAT returns while your company is dormant.

If you employ people

If you do not plan to restart trading in this tax year, you should close your PAYE scheme.

Dormant for Companies House

You must file your confirmation statement (previously annual return) (a confirmation statement (previously annual return)) and annual accounts with Companies House even if your limited company is:

dormant for Corporation Tax

dormant according to Companies House

But if your company is dormant according to Companies House and also qualifies as ‘small’ you:

can file ‘dormant accounts’ instead

don’t have to include an auditor’s report with your accounts

Check what to include in your accounts if your company is small and dormant for Companies House.

Dormant according to Companies House

Your company is called dormant by Companies House if it’s had no ‘significant’ transactions in the financial year.

Significant transactions don’t include:

filing fees paid to Companies House

penalties for late filing of accounts

money paid for shares when the company (your company) was incorporated

You do not need to tell Companies House if you restart trading. The next set of non-dormant accounts that you file will show that your company is no longer dormant.


Pay a Construction Industry Scheme (CIS) late filing penalty

Overview

HM Revenue and Customs (HMRC) will send you a late filing penalty notice telling you how much to pay if you’ve filed your monthly return late.

You must pay within 30 days of receiving the notice, or you can appeal:

through HMRC’s (HM Revenue and Customs (HMRC)) online service

by writing to HMRC (HM Revenue and Customs (HMRC)) - quote your Unique Taxpayer Reference (UTR) and the payment reference shown on the notice

Pay now

Ways to pay

Make sure you pay by the deadline. The time you need to allow depends on how you pay.

You can no longer pay at the Post Office.

Same or next day

online or telephone banking (Faster Payments)

CHAPS

online by debit or corporate credit card

at your bank or building society

3 working days

Bacs

Direct Debit (if you’ve set up one for HMRC (HM Revenue and Customs (HMRC)) before)

by cheque through the post

5 working days

Direct Debit (if you have not set up one for HMRC (HM Revenue and Customs (HMRC)) before)

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

Bank details for online or telephone banking, CHAPS, Bacs

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

Sort code | Account number | Account name

08 32 10 | 12001020 | HMRC Shipley

Reference number

You’ll need to use the 14-character Construction Industry Scheme (CIS) late filing penalty reference number from your late filing penalty notice (the notice). This number always starts with an X.

Do not use your Accounts Office reference number. Your payment may be delayed if you use the wrong reference.

How long it takes

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

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

Bacs payments usually take 3 working days.

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

Overseas payments

Use these details to pay from an overseas account.

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

GB03BARC20114783977692 | BARCGB22 | HMRC Shipley

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

By debit or corporate credit card online

You can pay online.

There’s a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable.

There’s no fee if you pay by personal debit card.

You cannot pay by personal credit card.

You’ll need the 14-character Construction Industry Scheme (CIS) late filing penalty reference number from your late filing penalty notice (the notice). This number always starts with an X.

HM Revenue and Customs (HMRC) will accept your payment on the date you make it (even on bank holidays and weekends) - not the date it reaches their (HM Revenue and Customs (HMRC)) account.

If you’re unable to pay your late filing penalty in full by card, you should use another payment method like a bank transfer.

At your bank or building society

Use the payslip HM Revenue and Customs (HMRC) sent with your late filing penalty notice (the notice).

Do not use a payslip from your payment booklet because your payment will be credited to the wrong account and you may receive reminders to pay.

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

Write your 14-character Construction Industry Scheme (CIS) late filing penalty reference number on the back of your cheque. You will find the reference number on your penalty notice (the notice). It always starts with an X.

HMRC (HM Revenue and Customs (HMRC)) will accept your payment on the date you make it and not the date it reaches their (HM Revenue and Customs (HMRC)) account.

Direct Debit

You’ll need to set up a new Direct Debit through your business’s HM Revenue and Customs (HMRC) online account to make a single payment.

You cannot use your existing Construction Industry Scheme (CIS) monthly or quarterly Direct Debit.

You’ll need the 14-character CIS late filing penalty reference number from your late filing penalty notice (the notice). This number (the reference number) always starts with an X.

How much time to allow

Allow 5 working days to process a Direct Debit the first time you set one up. It should take 3 working days next time if you’re using the same bank details.

By cheque through the post

You can send a cheque by post to HM Revenue and Customs (HMRC).

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

Allow 3 working days for your payment to reach HMRC (HM Revenue and Customs (HMRC)).

What to include

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

Write your 14-character Construction Industry Scheme (CIS) late filing penalty reference number on the back of the cheque (your cheque). This always starts with the letter ‘X’. Do not use your Accounts Office reference number.

Your payment may be delayed if you do not fill in your cheque properly.

Include the payslip HMRC (HM Revenue and Customs (HMRC)) sent you with the late filing penalty notice (the notice). Do not fold the payslip or cheque or fasten them together.

You can include a letter with your payment to request a receipt from HMRC (HM Revenue and Customs (HMRC)).

If you do not have a payslip

Send your cheque with a letter with these details:

company name

address

telephone number

penalty reference number

how much you’re paying

Check your payment has been received

You can check your bank or building society statement to confirm the payment has left your account.

If paying by cheque through the post, you can include a letter with your payment to request a receipt from HM Revenue and Customs (HMRC).


Simplified expenses if you're self-employed

Overview

Simplified expenses are a way of calculating some of your business expenses using flat rates instead of working out your actual business costs.

You do not have to use simplified expenses. You can decide if it (Simplified expenses) suits your business.

Who can use simplified expenses

Simplified expenses can be used by:

sole traders

business partnerships that have no companies as partners

Simplified expenses cannot be used by limited companies or business partnerships involving a limited company.

Types of expenses

You can use flat rates for:

business costs for some vehicles

working from home

living in your business premises

You must calculate all other expenses by working out the actual costs.

How to use simplified expenses

Keep records your business miles for vehicles, hours you work at home and how many people live at your business premises over the year.

At the end of the tax year use the flat rates for vehicle mileage, working from home, and living at your business premises to work out your expenses.

Include these amounts in the total for your expenses in your Self Assessment tax return.

Use the simplified expenses checker to compare what you can claim using simplified expenses with what you can claim by working out the actual costs. This will help you work out if simplified expenses suits your business.

Vehicles

Calculate your vehicle expenses using a flat rate for mileage instead of the actual costs of buying and running your vehicle, for example insurance, repairs, servicing, fuel.

You can use simplified expenses for:

cars (except cars designed for commercial use, for example black cabs or dual control driving instructors’ cars)

goods vehicles (for example, vans)

motorcycles

You cannot claim simplified expenses for a vehicle you’ve already claimed capital allowances for, or you’ve included as an expense when you worked out your business profits.

Vehicle | Flat rate per mile with simplified expenses

Cars and goods vehicles first 10,000 miles | 45p

Cars and goods vehicles after 10,000 miles | 25p

Motorcycles | 24p

You do not have to use flat rates for all your vehicles. Once you use the flat rates for a vehicle, you must continue to do so as long as you use that vehicle for your business.

You can claim all other travel expenses (for example train journeys) and parking on top of your vehicle expenses.

Working from home

Calculate your allowable expenses using a flat rate based on the hours you work from home each month.

This means you do not have to work out the proportion of personal and business use for your home, for example how much of your utility bills are for business.

The flat rate does not include telephone or internet expenses. You can claim the business proportion of these bills (your utility bills) by working out the actual costs.

You can only use simplified expenses if you work for 25 hours or more a month from home.

Hours of business use per month | Flat rate per month

25 to 50 | £10

51 to 100 | £18

101 and more | £26

Living at your business premises

A small number of businesses use their business premises as their home, for example a guesthouse, bed and breakfast or small care home.

You can use simplified expenses instead of working out the split between what you spend for your private and business use of the premises.

With simplified expenses you calculate the total expenses for the premises.

Then use the flat rates to subtract an amount for your personal use of the premises, based on the number of people living on the premises and claim the rest as your business expenses.

Number of people | Flat rate per month

1 | £350

2 | £500

3+ | £650

If someone lives at your business premises for part of the year, you can deduct only the relevant flat rate for the months they live there.


VAT registration

Overview

You must register your business for VAT with HM Revenue and Customs (HMRC) if its VAT taxable turnover is more than £85,000.

When you register, you’ll be sent a VAT registration certificate. This confirms:

your VAT number

when to submit your first VAT Return and payment

your ‘effective date of registration’ - this depends on the date you went over the threshold, or is the date you asked to register if it was voluntary

You can register voluntarily if your turnover is less than £85,000, unless everything you sell is exempt. You’ll have certain responsibilities if you register for VAT.

You can reclaim the VAT you’ve paid on certain purchases made before you registered.

Your VAT responsibilities

From your effective date of registration (your ‘effective date of registration’) you must:

charge the right amount of VAT

pay any VAT due to HMRC (HM Revenue and Customs (HMRC))

submit VAT Returns

keep VAT records and a VAT account

Most VAT registered businesses that earn over £85,000 must also follow the rules for ‘Making Tax Digital for VAT’.

While you wait

You cannot charge or show VAT on your invoices until you get your VAT number. However, you’ll still have to pay the VAT to HMRC (HM Revenue and Customs (HMRC)) for this period.

You should increase your prices to allow for this (pay) and tell your customers why. Once you’ve got your VAT number you can then reissue the invoices showing the VAT.

How to register

Register for VAT

Most businesses can register online - including partnerships and a group of companies registering under one VAT number.

By doing this (register) you’ll register for VAT and create a VAT online account (sometimes known as a ‘Government Gateway account’). You need this to submit your VAT Returns to HM Revenue and Customs (HMRC).

Using an agent

You can appoint an accountant (or agent) to submit your VAT Returns and deal with HMRC (HM Revenue and Customs (HMRC)) on your behalf.

When you receive your VAT number from HMRC (HM Revenue and Customs (HMRC)), you can sign up for a VAT online account (select option ‘VAT submit returns’).

When you cannot register online

You must register by post using VAT1 if:

you want to apply for a ‘registration exception’

you’re joining the Agricultural Flat Rate Scheme

you’re registering the divisions or business units of a body corporate under separate VAT numbers

Register by post using form:

VAT1A if you’re an EU business ‘distance selling’ to Northern Ireland

VAT1B if you import (‘acquire’) goods into Northern Ireland worth more than £85,000 from an EU country

VAT1C if you’re disposing of assets on which 8th or 13th Directive refunds have been claimed

Getting your certificate

You should get a VAT registration certificate (your certificate) within 30 working days, though it can take longer.

It’s sent either:

to your VAT online account (a VAT online account)

by post - if an agent registers you or you cannot register online

What you need to know

You need to provide details like your turnover, business activity and bank details.

Your registration date is known as your ‘effective date of registration’. You’ll have to pay HMRC (HM Revenue and Customs (HMRC)) any VAT due from this date.

You do not need to authorise an agent to register you for VAT.

When to register

You must register for VAT if your VAT taxable turnover goes over £85,000 (the ‘threshold’), or you know that it will. Your VAT taxable turnover is the total of everything sold that is not VAT exempt.

You can also register voluntarily.

Compulsory registration

You must register for VAT if:

you expect your VAT taxable turnover to be more than £85,000 in the next 30-day period

your business had a VAT taxable turnover of more than £85,000 over the last 12 months

You might also need to register in some other cases, depending on the kinds of goods or services you sell and where you sell them.

If you’ll exceed the VAT threshold in the next 30-day period

You must register if you realise that your total VAT taxable turnover is going to be more than £85,000 in the next 30-day period.

You have to register by the end of that 30-day period (the next 30-day period). Your effective date of registration is the date you realised, not the date your turnover (your total VAT taxable turnover) went over the threshold (the VAT threshold).

If you exceeded the VAT threshold in the past 12 months

You must register if, by the end of any month, your total VAT taxable turnover for the last 12 months was over £85,000.

You have to register within 30 days of the end of the month when you went over the threshold (the VAT threshold). Your effective date of registration is the first day of the second month after you go over the threshold (the VAT threshold).

If you sell goods or services that are VAT exempt and are based in Northern Ireland

You’ll need to register if you only sell goods or services that are exempt from VAT or ‘out of scope’ but you buy goods for more than £85,000 from EU VAT-registered suppliers to use in your business.

If you take over a VAT-registered business

You may have to register for VAT.

Businesses outside the UK

There’s no threshold if neither you nor your business is based in the UK. You must register as soon as you supply any goods and services to the UK (or if you expect to in the next 30 days).

Late registration

If you register late, you must pay what you owe from when you should have registered.

You may get a penalty depending on how much you owe and how late your registration is.

Voluntary registration

You can register voluntarily if your business turnover is below £85,000. You must pay HMRC any VAT you owe from the date they register you.

Get an exception

You can apply for a registration ‘exception’ if your taxable turnover goes over the threshold (the VAT threshold) temporarily.

Write to HMRC with evidence showing why you believe your VAT taxable turnover will not go over the deregistration threshold of £83,000 in the next 12 months.

HMRC will consider your exception (an exception) and write confirming if you get one. If not, they (HMRC)’ll register you for VAT.

Selling or moving goods in Northern Ireland

If you’re a VAT-registered business, you need to tell HMRC if any of the following apply:

your goods are located in Northern Ireland at the time of sale

you receive goods in Northern Ireland from VAT-registered EU businesses for business purposes

you sell or move goods from Northern Ireland to an EU country

This (sell) means that:

you’ll be eligible to use VAT simplifications when you trade with the EU (EU)

your suppliers are able to zero rate goods that they dispatch to you from the EU (EU)

your trade with the EU (EU) will remain acquisitions and dispatches when accounting for VAT

Tell HMRC

You’ll need:

the Government Gateway user ID and password you used when you registered for VAT

your VAT registration number

the name of your business

Start now

After you’ve registered

When you are trading with the EU (EU) and sell goods in Northern Ireland, you’ll need to:

put an ‘XI’ prefix in front of your VAT number when communicating with an EU customer or supplier (your invoices will show XI in front of your VAT number - for example, XI 123456789 - instead of GB)

complete an EC Sales List if you’re selling goods from Northern Ireland to VAT-registered customers in the EU (EU)

If you’ve stopped selling or moving goods in Northern Ireland

If you’ve stopped selling goods in Northern Ireland or moving goods between Northern Ireland and the EU (EU), you need to tell HMRC.

Registering for VAT in EU countries

You may need to register for VAT in the EU country you’re selling to. Find out how to register for VAT in EU countries on the European Commission website.

Supplying digital services

If your business supplies digital services to consumers in EU countries, you need to register for either:

VAT MOSS in any EU country

VAT in each country where you’re supplying digital services

Register for VAT MOSS in an EU country

You’ll need to register for the VAT MOSS scheme in an EU country by the 10th day of the month after your first sale to an EU customer.

Use the European Commission website to:

check if you should register for either the union or non-union VAT MOSS scheme

find contact details to register for VAT MOSS in an EU country

Register for VAT in an EU country

If you do not want to use the VAT MOSS scheme, you must register for VAT in each EU country where you supply digital services.

Find out how to register for VAT in EU member states on the European Commission website.

Calculate VAT taxable turnover

VAT taxable turnover is the total value of everything you sell that is not exempt from VAT.

You must register for VAT with HM Revenue and Customs (HMRC) (HMRC) if it goes over the current registration threshold in a rolling 12-month period. This is not a fixed period like the tax year or the calendar year - it could be any period, for example the start of June to the end of May.

The current threshold (the current registration threshold) is £85,000. It (the current registration threshold) usually goes up on 1 April each year. If your business is based in Northern Ireland, there are different thresholds for buying and selling from EU countries.

What to include

To check if you’ve gone over the threshold (the current registration threshold) in any 12-month period, add together the total value of your UK sales that are not VAT exempt, including:

goods you hired or loaned to customers

business goods used for personal reasons

goods you bartered, part-exchanged or gave as gifts

services you received from businesses in other countries that you had to ‘reverse charge’

building work over £100,000 your business did for itself (your business)

Include any zero-rated items - only exclude VAT-exempt sales, and goods or services you supply outside of the UK (UK).

If you’re over the threshold (the current registration threshold)

You must register for VAT - though HMRC may allow you ‘exception from registration’ if your turnover goes above the threshold (the current registration threshold) temporarily.

You must register straight away if you expect the value of everything you sell in the next 30 days to be over £85,000. You do not need to include anything that is VAT exempt.

You should check your rolling turnover regularly if you’re close to going over the threshold (the current registration threshold).

Thresholds for previous tax years

Check historical information about VAT thresholds if you think you should have been registered in previous tax years.

Purchases made before registration (register)

There’s a time limit for backdating claims for VAT paid before registration (register). From your date of registration the time limit is:

4 years for goods you still have, or that were used to make other goods you still have

6 months for services

You can only reclaim VAT on purchases for the business now registered for VAT. They must relate to your ‘business purpose’. This means they must relate to VAT taxable goods or services that you supply.

You should reclaim them (purchases for the business now registered for VAT) on your first VAT Return (add them (purchases for the business now registered for VAT) to your Box 4 figure) and keep records including:

invoices and receipts

a description and purchase dates

information about how they (invoices and receipts) relate to your business now

Changes to your details

You must keep your VAT registration details (your details) up to date. You can change your details:

online - through your VAT online account

by post - using form VAT484

by webchat or phone

You must send form VAT2 to the VAT Registration Service to report any changes to a partnership.

Some changes can affect your VAT registration or mean you have to cancel it.

When to tell HMRC

You need to tell HM Revenue and Customs (HMRC) (HMRC) about any changes to the following within 30 days or you could face a financial penalty:

the name, trading name or main address of your business

the accountant or agent who deals with your VAT

the members of a partnership, or the name or home address of any of the partners

Changing bank details

You must tell HMRC at least 14 days in advance if you’re changing your bank details.

You’ll also have to tell your bank to change your Direct Debit details if you pay your VAT by Direct Debit, but you should not do this within 5 banking days before or after your VAT return is due.

You must write to the Annual Accounting Registration Unit to change your Direct Debit details if you use the Annual Accounting Scheme. Include your registration number.

Death and illness

You must tell HMRC within 21 days if you take on the VAT responsibilities of someone who has died or is ill.

You can only do this (take) by sending form VAT484 in the post, including details of the date of death or the date the illness started.

Cancel registration

You must cancel your registration if you’re no longer eligible to be VAT registered. For example:

you stop trading or making VAT taxable supplies

you join a VAT group

You must cancel within 30 days if you stop being eligible or you may be charged a penalty.

You can ask HM Revenue and Customs (HMRC) (HMRC) to cancel your registration if your VAT taxable turnover falls below the deregistration threshold of £83,000.

How to cancel

You can cancel your VAT registration (your registration) online.

Cancel your registration

You can also fill in and send form VAT7 to cancel your VAT registration (your registration) by post.

What happens next

It usually takes 3 weeks for HMRC to confirm your cancellation and the official cancellation date. This is either the date when the reason for your cancellation took effect (for example, when you stopped trading), or the date you asked to cancel if it’s voluntary.

HMRC will send confirmation to your VAT online account (or through the post if you do not apply online). From the date of cancellation (the official cancellation date) you must stop charging VAT and keep your VAT records for 6 years.

HMRC will automatically re-register you if they (HMRC) realise you should not have cancelled. You’ll have to account for any VAT you should have paid in the meantime.

VAT after you cancel

You’ll have to submit a final VAT Return for the period up to and including the cancellation date (the official cancellation date). You must account for any stock and other assets you have on this date (the official cancellation date) if:

you could reclaim VAT when you bought them

the total VAT due on these assets is over £1,000

Do not wait until you’ve received all your invoices before submitting your final return. You’ll still be able to reclaim VAT on anything you bought for your business while still registered once you get the invoices.

Transfer registration

You can transfer a VAT registration from one business to another, or if the status of your business changes.

For example, if:

you take over a company and want to keep using its VAT number

your business changes from a partnership to a sole trader

If you’re taking over a company, the previous owner must cancel their VAT registration before you can apply to transfer the VAT number (its VAT number).

If the status of your business changes, you must cancel your existing VAT registration and re-register.

You can apply to cancel or transfer a VAT registration:

online - through your VAT online account

by post - using form VAT68

What happens next

It usually takes 3 weeks for HMRC to confirm the transfer.

If you’re selling your business:

cancel your accountant’s access to your VAT online account - for example if you authorised them to deal with your VAT

cancel any direct debits on your VAT online account

You must also give your records to the buyer if you’re passing on your VAT number.

If you’re buying a business:

contact HMRC within 21 days of the transfer application if you want to keep the seller’s accountant

replace any self-billing arrangements with new ones

set up new direct debits on your VAT online account


Your limited company's first accounts and Company Tax Return

Overview

When you set up your limited company, you automatically get different reporting dates for the first:

annual accounts you send to Companies House

Company Tax Return you send to HM Revenue and Customs (HMRC)

You may also have to send (‘file’) 2 tax returns to cover your first year in business.

Annual accounts

Your first accounts usually cover more than 12 months. This is because they:

start on the day your company was set up (‘incorporated’)

end on the ‘accounting reference date’ that Companies House sets for the end of your company’s financial year - this is the last day of the month your company was set up

Company Tax Return

The period covered by your tax return (Company Tax Return) (your ‘accounting period’ for Corporation Tax) can’t be longer than 12 months. So you may have to file 2 tax returns to cover the period of your first accounts. If you do, you’ll also have 2 payment deadlines.

In following years you then normally only file one tax return - and it will usually cover the same financial year as your accounts.

What you must do

The dates of your first tax return - and whether you file 2 or one - depend on whether your company:

didn’t start trading until after it (your company) was set up

You started trading the day your company set up

File 2 Company Tax Returns if your company started trading on the same day it (your company) was set up - one for your company’s first 12 months and one for the rest of the time covered by your company’s (your company) first accounts.

Example

Action | Date

Company (your company) set up and started trading | 11 May 2013

First accounting period for Corporation Tax ends | 10 May 2014

Accounting reference date | 31 May 2014

Second accounting period for Corporation Tax ends | 31 May 2014

Prepare your first set of accounts for 11 May 2013 to 31 May 2014. Then file your:

first tax return for 11 May 2013 to 10 May 2014

second tax return for 11 to 31 May 2014

After you do this (file), your accounts and tax returns will normally cover your company’s financial year from 1 June to 31 May.

You started trading after your company set up

Limited companies can be ‘dormant’ for Corporation Tax between setting up (‘incorporating’) and starting to trade for the first time.

HM Revenue and Customs (HMRC) has detailed guidance on what counts as dormant for Corporation Tax.

You tell HMRC (HM Revenue and Customs (HMRC)) the date that you started to trade when you register for Corporation Tax.

What you have to do if your company was dormant depends on whether you registered for Corporation Tax before your accounting reference date.

You registered for Corporation Tax before your accounting reference date

You usually:

don’t file a tax return for the period you were dormant

prepare your first tax return to cover the period you were trading

File 2 tax returns if you were trading for more than 12 months - one for the first 12 months of trading and one for the rest of the time.

Example

Action | Date

Company set up | 11 May 2013

Started trading | 22 July 2013

Register for Corporation Tax | 26 August 2013

Accounting reference date | 31 May 2014

Prepare accounts for 11 May 2013 to 31 May 2014 (31 May). Then file one tax return for your trading period from 22 July 2013 to 31 May 2014 (31 May).

After you do this (file), your dates for accounts and tax returns will normally match your company’s financial year from 1 June to 31 May every year.

Check the ‘notice to deliver a Company Tax Return’ you get after your first year. If it covers your dormant and trading periods you must file 2 tax returns - one for your trading period and one for your dormant period (the period you were dormant).

You didn’t register for Corporation Tax before your accounting reference date

You must file 2 tax returns - one for the period you were dormant and one for the period you were trading.

Example:

Action | Date

Company set up | 11 May 2013

Started trading | 22 July 2013

Accounting reference date | 31 May 2014 (31 May)

Prepare one set of accounts for 11 May 2013 to 31 May 2014 (31 May). Then file your:

first tax return for your dormant period from 11 May (11 May 2013) to 21 July 2013 (the period you were dormant)

second tax return for your trading period from 22 July 2013 to 31 May 2014

After you do this, your dates for accounts and tax returns will normally match your company’s financial year from 1 June to 31 May every year.


Make changes to your private limited company

Overview

You must tell Companies House if you change your company’s:

name

address

directors and company secretaries, including changes to their details

type, for example becoming a public limited company or unlimited company

share, for example issuing new shares or changing your share structure

constitution and articles of association - how your company (your company’s) is run

mortgages and loan guarantees (sometimes called ‘charges’), for example if the company (your company’s) takes out a secured loan

You may need your company’s agreement before you can make some changes.

You may also need to tell HM Revenue and Customs (HMRC) about company changes.

When to tell Companies House

You must tell Companies House within 14 days if you make changes to:

where you keep your company records

your directors, or their personal details change, for example their address

company secretaries

You must tell Companies House within 15 days if you make changes to your constitution or articles of association.

You must tell Companies House within a month if you issue more shares in your company (your company’s).

You must tell Companies House all other changes within 21 days.

How to tell Companies House

You can either:

use the Companies House online service if it’s available for the change you need to make

download and fill in paper forms

Get agreement from your company (your company’s)

You usually need to get directors or entitled shareholders to vote (known as ‘passing a resolution’) on whether or not to make some changes.

Things that usually need a resolution include:

changing your company name

removing a director

changing your company’s constitution and articles of association - how your company is run

changing your company’s share structure

Most resolutions simply need more shareholders to agree than disagree (called an ‘ordinary resolution’). They may be simply done by a show of hands at a meeting. Ordinary resolutions are used for most routine changes, for example, increasing a company’s share capital.

Some decisions, for example changing your articles, might require a 75% or even 95% majority (called a ‘special resolution’ or ‘extraordinary resolution’).

Your company articles will usually tell you if you need a resolution, and what type it should be.

You must let your shareholders (and auditors if relevant) know when there’s going to be a vote on a resolution.

You must file special or extraordinary resolutions with Companies House within 15 days of passing them.

Shareholder voting for special and extraordinary resolutions

When you’re working out the majority in special or extraordinary resolutions you count the number of shares that give the owner the right to vote, rather than the number of shareholders.

How to hold a resolution

You do not always need to have a meeting to pass a resolution. If enough shareholders or directors have told you they agree, you can usually confirm the resolution in writing.

You must write to all shareholders letting them know about the outcome of a resolution.

Company name

A company can change its name either by:

a special resolution

permission given in the company’s (A company) articles of association

Your new name (Company name) must follow all the rules for company names.

Your company name will not officially change until Companies House registers it (A company).

Register online

You can use the Companies House online service to file changes of name by special resolution only.

It costs £8 to file, or £30 for the same-day service.

Register by post

If you’re applying by special resolution

Download and fill in form NM01.

You must attach a copy of your resolution with your application.

Send your form and a cheque for £10 to the address on the form, or £50 for the same-day service.

If you’re registering with permission from the articles of association (the company’s (A company) articles of association)

Download and fill in form NM04.

Send your form and a cheque for £10 to the address on the form (form NM04), or £50 for the same-day service.

Company address

You must tell Companies House if you want to change:

your registered office address

the address where you keep your records, and which records you’ll keep there

Your address (Company address) will not officially change until it (Company address)’s registered at Companies House.

Your company’s new addresses must be in the same part of the UK that the company was registered (‘incorporated’).

For example, if your company (Your company’s) was registered in Scotland, the new registered office address must be in Scotland.

You must re-incorporate your company (Your company’s) if you move to another part of the UK, for example from England to Scotland.

Companies House will tell HM Revenue and Customs (HMRC) that you’ve changed your registered office address.

Register online

You can use the Companies House online service (the same-day service).

Register by post

Download and fill in a change of address form. Send your completed form to the Companies House address on the form.

Directors and company secretaries

You must tell Companies House about changes to your company’s directors and secretaries, such as:

new appointments

resignations

changes to personal details, for example residential addresses

Register online

Register by post

You can send your changes by post.

Download and fill in the change forms you need and send them to the address on the forms

Shares

You must tell Companies House about any changes to your company’s share structure that you make outside your annual return.

You may need a special resolution to change your company’s share structure. This includes if you:

change the number of shares the company (your company’s) has and their total value - this is your ‘share capital’ (the part of your company’s money that comes from shares)

change how your shares are distributed

cancel any of your shares

change (‘denominate’) your shares into other currencies

You must report all other changes to your share structure (your company’s share structure) within 21 days.

Documents you must provide

You must include a notice about the change you’ve made and a statement declaring:

the company’s (your company’s) total number of shares

the total value of those shares

how many shares have been paid for or not paid for

This is sometimes known as a ‘statement of capital’.

Your shares may be normal (‘ordinary’) or have special rights or restrictions.

For each type of share your company has, you must declare:

the rights that come with it

how many of the shares are issued

their (the shares) total value before any additional costs are added

An accountant can help you prepare your statement of capital.

Register online

You can register changes to the shares your company issues online.

You must register all other changes to your shares by post.

Register by post

You can send your changes by post. Download and fill in the share change forms depending on the changes you’re making.

Send your completed forms, a copy of your resolution if needed and your statement of capital to the address on the forms (the share change forms).

Constitution and articles of association

You’ll need agreement from your shareholders before changing your company’s articles of association - the rules about how your company (your company’s) is run.

This can include changes to your company’s ‘objects’ - what your company (your company’s) does as a business.

When you must change your constitution (Constitution)

You can change your constitution (Constitution) whenever your shareholders agree to the change in a ‘resolution’.

You must also change your constitution (Constitution) if:

a change in the law means your constitution (Constitution) would be illegal

ordered to by the courts or a regulating authority (for example the Charity Commission) tells you to change it (Constitution)

Sending your changes

You must include a copy of both the resolution you passed (your resolution) and the new articles of association when you make any changes to your company’s constitution (Constitution).

Depending on why you’re making the change you may also need to fill in one of the following:

a statement of company objects if your company is changing the objects in its articles

change of constitution by enactment if your change (changing) is because of a change in the law

change of constitution by order of court or other authority if your change (changing) has been ordered

Send the copy of the resolution (your resolution), the copy of your new articles and completed form (if any) to Companies House.

If a special enactment makes the change (changing), you must include a copy of the enactment.

Deadline

You must send:

a copy of the resolution (your resolution) within 15 days of it (your resolution) being agreed

a copy of the amended articles of association (the new articles of association) within 15 days of them (the new articles of association) taking effect

any forms (if needed) within 15 days of the changes (changing)

Mortgages and loan guarantees

You can use your company’s assets as a security for a loan or overdraft (sometimes known as ‘charges’), for example a mortgage for a property.

You must register details about any company charges with Companies House, including information about property or projects that are being backed by the charge.

You must also register changes to charges you’ve previously registered, for example when a charge’s been paid in part or in full.

You must register charges within 21 days from when they’re set up - you will need a court order to register them later.

Register online

You can use the Companies House online service.

It costs £10 to register online.

Register by post

You can send changes to your charges by post:

Download and fill in the forms you need and send them to the address on the forms.

It costs £13 to register by post.

Companies House will reject your application if it’s wrong or incomplete.

You can register for informal correction if you want Companies House to be able to correct certain types of information required to your form.

Once you’re registered Companies House will contact you if they (Companies House) need more information or for permission to make a correction.


The Queen's Awards for Enterprise

About the awards

The Queen’s Awards for Enterprise are for outstanding achievement by UK businesses in the categories of:

innovation

international trade

sustainable development

promoting opportunity through social mobility

Find out if your business is eligible.

What happens if your company wins

If you win you’ll be:

invited to a Royal reception

presented with the award at your company by one of The Queen’s representatives, a Lord-Lieutenant

able to fly The Queen’s Awards flag at your main office, and use the emblem on your marketing materials (for example, on your packaging, advertisements, stationery and website)

given a Grant of Appointment (an official certificate) and a commemorative crystal trophy

The awards (The Queen’s Awards for Enterprise) are valid for 5 years.

Winners have reported benefiting from worldwide recognition, increased commercial value, greater press coverage and a boost to staff morale.

Find out when winners are announced.

Previous winners

View details of previous Queen’s Awards (The Queen’s Awards for Enterprise) winners.

Eligibility

To apply for the Queen’s Award for Enterprise (The Queen’s Awards for Enterprise) your organisation must:

be based in the UK (including the Channel Islands and the Isle of Man)

file its (your organisation) Company Tax Returns with HM Revenue and Customs (HMRC)

be a self-contained enterprise that markets its (your organisation) own products or services and is under its (your organisation) own management

have at least 2 full-time UK employees or part-time equivalents

demonstrate strong corporate social responsibility

Your organisation can be a business or non-profit.

Each of the award categories has additional entry criteria.

International Trade

To apply for the International Trade award, you must also:

have made a minimum of £100,000 in overseas sales in the first year of your entry and show year-on-year growth

prove that your organisation has achieved outstanding growth in overseas earnings relative to your business size and sector

prove steep year-on-year growth (without dips) in overseas sales over 3 years - or substantial year-on-year growth (without dips) over 6 years

Innovation

To apply for the Innovation award, you must also:

have an innovation that has not been sold before

have had your innovation available on the market for at least 2 years

have recovered all the investments made in your innovation or show that the innovation will recover its full costs in future

show outstanding commercial success as a result of innovation over 2 years - or continuous commercial success over 5 years

Your innovation should be in one of the following categories:

invention, design or production of goods

performance of services

marketing and distribution

after-sale support of goods or services

Sustainable Development

To apply for the Sustainable Development award, you must also:

show how you have achieved outstanding sustainable development for more than 2 years

provide evidence of the benefits or positive outcomes of your actions or interventions

Promoting Opportunity through social mobility

To apply for this award (the Sustainable Development award), your organisation must also have supported people from disadvantaged backgrounds in improving their job skills and their chances of finding work.

This (supported) includes doing one or more of the following, for at least 2 years:

providing work experience or careers advice

mentoring

offering interview and job-related training

making sure your recruitment process is open to everyone

You’ll need to prove the benefits for:

the people you’ve supported

your organisation

your employees

the wider community

Apply

The Queen’s Awards for Enterprise (the Sustainable Development award) are free to enter. You can apply for more than one award.

You’ll need to:

create an account and register your details

answer questions about your eligibility - this should take less than 15 minutes

submit your application by midday on 8 September 2021

Apply now

Queen’s Awards Helpline

Contact the Queen’s Awards Helpline (Queen’s Awards Helpline) if you need help.

After you've applied

2020 awards

Winners have been announced in the London Gazette. The date of the royal reception is to be confirmed.

2021 awards

Time | Step

1 May 2021 | New application period opens for 2021 awards

Midday 8 September 2021 | Application period closes

October 2021 | Shortlisted organisations notified

November 2021 | Shortlisted organisations asked to provide verified commercial figures

April 2022 | Winning organisations notified

April 2022 | Unsuccessful organisations receive feedback on their applications

21 April 2022 | Winners officially announced in the London Gazette

To be confirmed | Representatives from the winning organisations (Winners) invited to attend a royal reception (the royal reception)


Claiming money or property from a dissolved company

Overview

When a company is dissolved, all of its assets pass to the Crown and are legally known as ‘bona vacantia’ (ownerless property). Assets include:

property and land

mortgages

shares

intellectual property, for example trademarks, registered designs and patents

Claiming or buying assets

You may be able to claim money back or buy assets from the dissolved company (a company) by:

getting a court order to restore the company (a company) - if they (a company) owe you money

buying or claiming some of their (a company) assets - if you’re affected by the company (a company) closing

applying for a discretionary grant - if you were a shareholder

You can get legal advice about the best way to claim back your money.

Get a court order to restore a company

You may be able to apply for a court order to restore a company if:

you did business with them (a company)

you worked for them (a company)

they (a company) owed you money when they (a company) were dissolved

you’re responsible for their (a company) employee pension fund

you have a shared or competing interest in land

you were a shareholder or director when it (a company) was dissolved

You may be able to restore the company (a company) without a court order if you were a director or shareholder of a dissolved company.

How to apply

Download and fill in a claim to restore by court order (form N208) to apply for court order restoration in England and Wales.

HM Courts and Tribunals service has guidance notes on filling in form N208 if you need help.

Find the company’s registered office and send your completed form to their nearest county court that deals with bankruptcy.

If you’re not sure where to send the form (form N208) then contact the Royal Courts of Justice.

You’ll also need to include:

the £280 court fee (cash, postal order or cheque made payable to ‘Her Majesty’s Courts and Tribunals Service’)

a witness statement, containing the supporting information outlined in section 4 of the Treasury Solicitor’s guide to company restoration

In Scotland

Apply to the Court of Session if the initial value of the company’s shares that have been paid for (‘paid-up capital’) is more than £120,000.

Apply to the local sheriff court for other companies.

You’ll then have to serve a ‘petition to restore’ on the Registrar of Companies in Scotland, and any other bodies the court asks you to.

In Northern Ireland

Apply by serving an ‘originating summons’ on the Royal Courts of Justice:

You also need to send this (an ‘originating summons’) to the Registrar of Companies in Northern Ireland, along with a witness statement in support of the application.

What happens next

If your claim is accepted, the court will issue an order to restore a company - you’ll be sent this (an ‘originating summons’), and you must send it (an ‘originating summons’) on to the Registrar of Companies (the Registrar of Companies in Scotland). Once they (the Registrar of Companies in Scotland) have it (an ‘originating summons’) they (the Registrar of Companies in Scotland) will restore the company.

You’ll then need to take further action to try and get your money:

get a ‘judgment’ from court for the amount of the money you’re owed together with interest and costs

issue a statutory demand

take out a winding up petition

Buy a dissolved company's assets

You may be able to claim or buy an asset belonging to a dissolved company by asking the body representing the Crown. This is known as ‘referring’ an asset.

Who you ask depends on where the company (a dissolved company) was registered.

Anybody can refer an asset, for example if:

you’re the leaseholder of a property where the company (a dissolved company) owned the freehold

you want to buy or are affected by land owned by the company (a dissolved company)

you want to buy other assets of the company (a dissolved company) like shares, trade marks or copyrights

you’re a shareholder trying to get cash held by the company (a dissolved company)

How to refer an asset

The Treasury Solicitor looks after dissolved company assets in England and Wales (but not Cornwall or Lancashire).

Find out how to refer an asset to the Treasury Solicitor.

You can also write to:

Other bodies that represent the Crown

Elsewhere, dissolved companies’ assets are dealt with by:

in Cornwall and Lancashire - Farrer and Co

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

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

Apply for a discretionary grant

You may be able to get back a dissolved company’s assets if you were one of its shareholders.

How to apply

In England and Wales (but not Cornwall or Lancashire) you must apply to the Treasury Solicitor.

How you apply depends on whether the company (a dissolved company) can be restored or not.

The Treasury Solicitor has guidance on what you should do if:

the company (a dissolved company) cannot be restored

Companies in Scotland, Northern Ireland, Cornwall and Lancashire

Property owned by dissolved companies is dealt with:

in Cornwall and Lancashire (Cornwall or Lancashire) - Farrer and Co

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