VAT Returns

Overview

You usually submit a VAT Return to HM Revenue and Customs (HMRC) every 3 months. This period of time is known as your ‘accounting period.’

This guide is also available in Welsh (Cymraeg).

The VAT Return (a VAT Return) records things for the accounting period (This period of time) like:

your total sales and purchases

the amount of VAT you owe

the amount of VAT you can reclaim

what your VAT refund from HMRC (HM Revenue and Customs (HMRC)) is

You must submit a VAT Return even if you have no VAT to pay or reclaim.

Final VAT Returns

You have to submit a final VAT Return when you cancel your VAT registration.

HMRC (HM Revenue and Customs (HMRC)) will send you a paper version to complete if your registration (your VAT registration) is cancelled because you’re insolvent.

Fill in your return

Complete and send your VAT Return (a final VAT Return) online.

You cannot use your online account to send your VAT Return (a final VAT Return) if you’ve signed up for ‘Making Tax Digital for VAT’. Use compatible accounting software instead.

If you need help there’s guidance on:

what to put in each box

filling in your return if you’re on the Flat Rate Scheme

If you are registered for VAT in Northern Ireland, you must include EU sales on your VAT Return and complete an EC Sales List.

Working out what you can claim

If your business is a charity, you pay VAT at a reduced rate on some goods and services.

VAT-registered businesses can usually reclaim the VAT they’ve paid on business purchases and expenses. The claim must be for a business activity (you have to work out the business element if it also had a personal use).

You must keep records to support your claim and show the VAT (the VAT they’ve paid on business purchases and expenses) was paid.

Exceptions

You cannot reclaim the VAT (the VAT they’ve paid on business purchases and expenses) on:

entertainment expenses

purchases if you use the VAT Flat Rate Scheme (the Flat Rate Scheme) (except some capital assets worth more than £2,000)

There are special rules for working out how to reclaim VAT for:

cars, for example buying, repairing, fuel costs

staff travel expenses, for example accommodation and transport expenses

businesses that are partly exempt from VAT

Estimated figures

Ask HM Revenue and Customs (HMRC) for permission to use estimated figures. You’ll need a good reason why you cannot give accurate figures on your VAT Return.

If you’re allowed, you will not be charged a penalty unless you miss the deadline or make a careless or deliberate error. You’ll normally have to give the correct figures in your next VAT Return.

Bad debts

You can reclaim the VAT you’ve paid HMRC (HM Revenue and Customs (HMRC)) but not received from a customer if it (a business activity)’s a ‘bad debt’ (one you’ve written off). To qualify for the relief:

the debt must be between 6 months old and 4 years and 6 months old

you must not have sold the debt on

you must not have charged more than the normal price for the item

You should reclaim them (the item) via your VAT Return (add them (the item) to your Box 4 figure) and keep records about the debt.

If the debt is paid, you must pay the relief back via your VAT Return by adding the amount to your ‘Box 1’ figure.

How to submit your return

You must submit your return (your VAT Return) online unless:

your business is subject to an insolvency procedure - if you have a Company Voluntary Arrangement or an Individual Voluntary Arrangement you can submit your return (your VAT Return) online if you want to

you object to using computers on religious grounds

you cannot because of your age, a disability or because of where you live, for example you do not have internet access

Contact HM Revenue and Customs (HMRC) to find out how to submit your return, for example paper filing, if you cannot submit online.

Submit your VAT Return (your return) online

You need a VAT number and a VAT online account. You can then submit your VAT Return (your return) using HMRC’s (HM Revenue and Customs (HMRC)) free online service or commercial accounting software.

You cannot use your online account to send your VAT Return (your return) if you’ve signed up for ‘Making Tax Digital for VAT’. Use compatible accounting software instead.

Getting online

If you need:

a VAT number and online account - register for VAT

an online account - sign up for an online account and select ‘VAT submit returns’

a VAT number - log in to your online account and apply for a VAT number

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

Sign in to your VAT online account and complete your VAT Return (your return).

Using accounting software

Most accounting software lets you submit your VAT Return (your return) to HMRC (HM Revenue and Customs (HMRC)) directly. This means you will not have to enter your figures separately in HMRC’s (HM Revenue and Customs (HMRC)) online service (HMRC’s (HM Revenue and Customs (HMRC)) free online service).

HMRC (HM Revenue and Customs (HMRC)) has a list of software you can use to submit your VAT Return (your return).

Keep any reference number you receive as proof you’ve sent your return.

Using accountants or agents

You’ll need to authorise them (accountants or agents) before they (accountants or agents) can submit your VAT Return (your return). You can do this (lets) through your VAT online account.

Find an accountant or a solicitor to help you with your VAT return or tax.

Get help

You can get help with your VAT return or if you do not understand something about your tax.

Help with online services

Contact the VAT Online Services Helpdesk if you need any help using VAT online services.

Deadlines

Check your VAT Return and payment deadlines in your VAT online account.

Your VAT online account tells you:

when your VAT Returns are due

when the payment must clear HM Revenue and Customs’ (HMRC) (HM Revenue and Customs (HMRC)) account

The deadline for submitting the return (your return) online and paying HMRC (HM Revenue and Customs (HMRC)) are usually the same - 1 calendar month and 7 days after the end of an accounting period. You need to allow time for the payment to reach HMRC’s (HM Revenue and Customs (HMRC)) account (HM Revenue and Customs’ (HMRC) (HM Revenue and Customs (HMRC)) account).

Exceptions

The deadlines (The deadline for submitting the return (your return) online and paying HMRC (HM Revenue and Customs (HMRC))) are different if, for example, you use the VAT Annual Accounting Scheme.

Pay your VAT bill

You must pay VAT to HMRC (HM Revenue and Customs (HMRC)) electronically, for example through direct debit or internet banking. Most businesses are not allowed to pay by cheque.

Contact HMRC (HM Revenue and Customs (HMRC)) if you cannot pay your VAT bill.

Surcharges and penalties

HM Revenue and Customs (HMRC) record a ‘default’ if:

they (HM Revenue and Customs (HMRC)) do not receive your VAT return by the deadline

full payment for the VAT due on your return (your VAT return) has not reached their (HM Revenue and Customs (HMRC)) account by the deadline

Surcharges

You may enter a 12-month ‘surcharge period’ if you default. If you default again during this time:

the surcharge period (a 12-month ‘surcharge period’) is extended for a further 12 months

you may have to pay an extra amount (a ‘surcharge’) on top of the VAT you owe

If you submit a late return, you will not have to pay a surcharge if you:

pay your VAT in full by the deadline

have no tax to pay

are due a VAT repayment

HMRC (HM Revenue and Customs (HMRC)) will write to you explaining any surcharges you owe and what happens if you default again.

How much you pay

Your surcharge is a percentage of the VAT outstanding on the due date for the accounting period that is in default. The surcharge rate increases every time you default again in a surcharge period.

This table shows how much you’ll be charged if you default within a surcharge period.

You do not pay a surcharge for your first default.

Defaults within 12 months | Surcharge if annual turnover is less than £150,000 | Surcharge if annual turnover is £150,000 or more

2nd | No surcharge | 2% (no surcharge if this is less than £400)

3rd | 2% (no surcharge if this is less than £400) | 5% (no surcharge if this is less than £400)

4th | 5% (no surcharge if this is less than £400) | 10% or £30 (whichever is more)

5th | 10% or £30 (whichever is more) | 15% or £30 (whichever is more)

6 or more | 15% or £30 (whichever is more) | 15% or £30 (whichever is more)

Penalties

HMRC (HM Revenue and Customs (HMRC)) can charge you a penalty of up to:

100% of any tax under-stated or over-claimed if you send a return that contains a careless or deliberate inaccuracy

30% of an assessment if HMRC (HM Revenue and Customs (HMRC)) sends you one that’s too low and you do not tell them (HM Revenue and Customs (HMRC)) it’s wrong within 30 days

£400 if you submit a paper VAT return, unless HMRC (HM Revenue and Customs (HMRC)) has told you you’re exempt from submitting your return using your VAT online account or Making Tax Digital compatible software

Assessments

If you do not send your VAT Return and pay any VAT due on time, you will get a ‘VAT notice of assessment of tax’ from HM Revenue and Customs (HMRC), telling you how much VAT they (HM Revenue and Customs (HMRC)) think you owe.

What you need to do

Send your VAT Return and any payment due immediately.

If the assessed amount of VAT is too low you must tell HMRC (HM Revenue and Customs (HMRC)) within 30 days. Do this by sending a correct VAT Return and VAT payment or contacting them (HM Revenue and Customs (HMRC)). You may be charged a penalty if you do not.

If the assessment is too high, you cannot appeal it. You must send a correct VAT Return and VAT payment.

Contact HMRC (HM Revenue and Customs (HMRC)) if you cannot pay your tax bill and contact the VAT helpline if you cannot send the return (your VAT Return).

Interest on underpaid or overpaid VAT

HM Revenue and Customs (HMRC) may charge you interest if you do not report and pay the right amount of VAT. If you pay too much VAT because HMRC (HM Revenue and Customs (HMRC)) make a mistake, you can claim interest.

When interest is charged

Interest may be charged if you:

report less VAT than you charge, or reclaim more than you pay

pay an assessment that HMRC (HM Revenue and Customs (HMRC)) later find was too low

let HMRC (HM Revenue and Customs (HMRC)) know you owe them (HM Revenue and Customs (HMRC)) VAT because of a mistake on your VAT Return

How much interest is charged

You’ll be charged 2.6% interest.

There’s a different interest rate for tax that was underpaid before 21 November 2017.

Use your VAT online account to check the amount you owe.

HMRC (HM Revenue and Customs (HMRC)) will also send you a notice telling you how much you owe and how it’s worked out.

If you do not pay within 30 days, further interest is charged on the VAT due from the date of the notice. You’ll be charged interest for as long as you do not pay, up to a maximum of 2 years.

You cannot deduct the interest HMRC (HM Revenue and Customs (HMRC)) charges you when working out your taxable profits.

Claiming interest

You may be able to claim interest if HMRC’s (HM Revenue and Customs (HMRC)) mistake means:

you pay too much VAT

you reclaim too little VAT

a payment to you from HMRC (HM Revenue and Customs (HMRC)) was delayed

Normally HMRC (HM Revenue and Customs (HMRC)) will not repay interest if you’ve paid too much VAT because of a mistake you made.

How much interest can you claim

You can claim 0.5% interest. This is normally paid for the whole period from when the VAT was overpaid or reclaimed until the date repayment is authorised.

There’s a different interest rate for tax that was overpaid before 29 September 2009.

If you caused a delay to any payments (for example by not claiming straight away) HMRC (HM Revenue and Customs (HMRC)) might leave this time out.

You have to claim the interest separately from the repayment itself.

Write to HMRC (HM Revenue and Customs (HMRC)) with details of the repayment (the repayment itself), explaining why you’re owed interest. You must do this within 4 years of the repayment’s (the repayment itself) authorisation date. Use the postal address on the VAT correspondence you have from HMRC (HM Revenue and Customs (HMRC)).

Any interest you get from HMRC (HM Revenue and Customs (HMRC)) counts as taxable income.

Paying interest to your customers

You must pay any of the interest you get (as well as the VAT) to your customers if HMRC’s (HM Revenue and Customs (HMRC)) mistake means they (your customers) paid too much VAT.

Contact the person at HMRC who dealt with your claim if you need to find out how the interest was calculated. This can help you work out how much you need to repay each customer. You must give the money back to HMRC (HM Revenue and Customs (HMRC)) within 14 days if you cannot get in touch with a customer to repay them (your customers).

Interest rates

HMRC (HM Revenue and Customs (HMRC)) only charge or pay simple interest (interest on the original amount, not interest on interest).

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

You cannot appeal the decision to charge you interest but you can challenge the actual amount.


Work out your capital allowances

Writing down allowances

When you buy business assets you can usually deduct the full value from your profits before tax using annual investment allowance (AIA).

Use writing down allowances instead if:

the item (items worth a total of more than the AIA amount) doesn’t qualify for AIA (for example, cars, gifts or things you owned before you used them in your business)

Writing down allowances is when you deduct a percentage of the value of an item from your profits each year.

The percentage you deduct (a percentage of the value of an item) depends on the item (an item). For business cars the rate depends on their CO2 emissions.

Work out the value of your item

In most cases, the value (the value of your item) is what you paid for the item (an item). Use the market value (the amount you’d expect to sell it (an item) for) instead if:

you owned it (an item) before you started using it (an item) in your business

it (an item) was a gift

How to claim

Group the things you’ve bought into ‘pools’ based on the percentage rate they qualify for.

When you know the rate for your items, work out how much you can claim and deduct it from your profits before tax on your tax return.

The amount left in each pool becomes the starting balance for the next accounting period.

Rates and pools

If you’re claiming writing down allowances, group items into pools depending on which rate they qualify for.

The 3 types of pool are the:

main pool with a rate of 18%

special rate pool with a rate of 6%

single asset pools with a rate of 18% or 6% depending on the item

Main rate pool

Add the value of all ‘plant and machinery’  you’ve bought to the main rate pool (Main rate pool), unless they’re in:

the special rate pool

a single asset pool (for example, because you have chosen to treat them as ‘short life’ assets or you’ve used them outside your business)

Special rate pool (special rate pool with a rate of 6%)

You have to claim a lower rate of 6% on:

parts of a building considered integral - known as ‘integral features’

items with a long life

thermal insulation of buildings

cars with CO2 emissions over a certain threshold - check the threshold for your car, which depends on the car and when you bought it

You can claim AIA on these items apart from cars. Only claim writing down allowances at 6% if you’ve already claimed AIA on items worth a total of more than the AIA amount.

Integral features

Integral features are:

lifts, escalators and moving walkways

space and water heating systems

air-conditioning and air cooling systems

hot and cold water systems (but not toilet and kitchen facilities)

electrical systems, including lighting systems

external solar shading

Buildings themselves don’t qualify for capital allowances.

Items with a long life

These (Items with a long life) are items with a useful life of at least 25 years from when they (Items with a long life) were new.

Put them (Items with a long life) in the special rate pool if the value of all the long-life items you buy in a single accounting period (the tax year if you’re a sole trader or partner) adds up to £100,000. Put them (Items with a long life) in the main rate pool if their (Items with a long life) total value is less than £100,000.

This £100,000 limit is adjusted if your accounting period is more or less than 12 months.

Single asset pools

You might need to create one or more separate pools for single assets that:

have a short life (for assets you aren’t going to keep for a long time)

you use outside your business if you’re a sole trader or a partner

Short life assets

It’s up to you to decide whether you want to treat something as a short life asset. You can’t include:

cars

items you also use outside your business

special rate items

Large numbers of very similar items can be pooled together (for example, crockery in a restaurant).

The pool ends when you sell the asset. This means you can claim the capital allowances over a shorter period.

Move the balance into your main pool (the main rate pool) in your next accounting period or tax year if you’re still using the item (the asset) after 8 years.

Let HMRC know

Let HM Revenue and Customs (HMRC) (HMRC) know on your tax return if you’re a limited company and you decide to create a short life asset pool. You must do this within 2 years of the end of the tax year when you bought the item.

Let HMRC know in writing if you’re a sole trader or partner - include how much the item cost and when you acquired it (the item). The deadline is the online filing deadline (31 January) for the tax year after the one you bought the item in (the tax year when you bought the item).

Things you also use outside your business

If you use an item outside your business and you’re a sole trader or partner, put it in a separate pool.

Work out your capital allowances at the main rate (18%) or the special rate (6%) depending on what the item (an item) is.

Reduce the amount of capital allowances you can claim by the amount you use the asset (an item) outside your business.

If your accounting period is more or less than 12 months

You need to adjust the amount of writing down allowances you can claim if your accounting period is more or less than 12 months.

Items you’ve claimed AIA or first year allowances on

Record any items you’ve claimed annual investment allowance (AIA) or first year allowances on in the pool they qualify for. If you claim the full cost of an item you’ll need to write down their value as zero. This will help you to work out whether you owe tax if you sell them.

Items not claimed

Add costs you haven’t claimed first year allowances or annual investment allowance (AIA) on to the pool in the following year.

What to do next

When you know the rate for your items, work out how much you can claim.

Work out what you can claim

You can claim the full cost of the item if you’re claiming:

annual investment allowance (AIA) (annual investment allowance (AIA)

first year allowances

You claim based on the rate for items that don’t qualify for AIA or first year allowances.

Work out your allowance

Work out what you can claim separately for each pool.

Take your closing balance from your last accounting period.

Add the value of anything you’ve bought or been given in the current period that qualifies for this pool. Only include VAT if you’re not VAT registered.

Deduct the value of anything you sold or ‘disposed of’ that originally qualified for this pool.

Work out how much you can claim using the correct rate.

Deduct the amount you can claim from the pool (this pool) to get the closing balance. This is known as the ‘tax written down value’.

Items you use outside your business

For items that are in a single asset pool because you’ve used them outside your business, reduce the amount you can claim by the amount you use them (an item) privately.

You still deduct the full amount from your pool to get the closing balance.

Items you use privately that aren’t in a single asset pool

If you start using something outside your business that you’ve already claimed capital allowances on:

add the market value of the item (the amount you’d expect to sell it for) to a single asset pool

deduct the same amount from the pool it (the item) was in

If the amount you deduct is more than the balance in the pool (a single asset pool), the difference is a ‘balancing charge’ - you must put it on your tax return.

Claiming less than you’re entitled to

You don’t have to claim the full amount you’re entitled to. If you only claim part, the rest stays in your closing balance.

If you have £1,000 or less in your pool

You can claim the full amount if the balance in your main or special rate pool is £1,000 or less before you work out your allowance.

This is called a small pools allowance. It doesn’t apply to single asset pools. You can either claim a small pools allowance or writing down allowances - you can’t claim both.

This amount is adjusted if your accounting period is more or less than 12 months.

How to claim

Claim on your tax return.


Director's loans

Overview

A director’s loan is when you (or other close family members) get money from your company that is not:

a salary, dividend or expense repayment

money you’ve previously paid into or loaned the company

Records you must keep

You must keep a record of any money you borrow from or pay into the company (your company) - this record is usually known as a ‘director’s loan account’.

At the end of your company’s (your company) financial year

Include any money you owe the company (your company) or the company (your company) owes you on the ‘balance sheet’ in your annual accounts.

Tax on loans

You may have to pay tax on director’s loans. Your company may also have to pay tax if you’re a shareholder (sometimes called a ‘participator’) as well as a director.

Your personal and company tax responsibilities depend on whether the director’s loan account is:

overdrawn - you owe the company (your company)

in credit - the company (your company) owes you

If you owe your company money

You or your company may have to pay tax if you take a director’s loan.

Your personal and company tax responsibilities depend on how the loan (a director’s loan) is settled. You also need to check if you have extra tax responsibilities if:

the loan was more than £10,000 (£5,000 in 2013-14)

you paid your company interest on the loan below the official rate

| Your company’s responsibilities if you’re a shareholder and director | Your personal responsibilities when you get a director’s loan

You repay the loan (a director’s loan) within 9 months of the end of your Corporation Tax accounting period | Use form CT600A when you prepare your Company Tax Return to show the amount owed at the end of the accounting period.If the loan (a director’s loan) was more than £5,000 (and you took another loan of £5,000 or more up to 30 days before or after you repaid it) pay Corporation Tax at 32.5% of the original loan (a director’s loan), or 25% if the loan (a director’s loan) was made before 6 April 2016. After you permanently repay the original loan (a director’s loan), you can reclaim the Corporation Tax - but not interest.If the loan (a director’s loan) was more than £15,000 (and you arranged another loan when you repaid it (a director’s loan)) pay Corporation Tax at 32.5% of the original loan (a director’s loan), or 25% if the loan was made before 6 April 2016. After you permanently repay the original loan (a director’s loan), you can reclaim the Corporation Tax - but not interest. | No responsibilities

You do not repay the loan (a director’s loan) within 9 months of the end of your Corporation Tax accounting period | Use form CT600A when you prepare your Company Tax Return to show the amount owed at the end of the accounting period.   Pay Corporation Tax at 32.5% of the outstanding amount, or 25% if the loan (a director’s loan) was made before 6 April 2016.   Interest on this Corporation Tax will be added until the Corporation Tax is paid or the loan (a director’s loan) is repaid.  You can reclaim the Corporation Tax - but not interest. | No responsibilities

The loan (a director’s loan) is ‘written off’ or ‘released’ (not repaid) | Deduct Class 1 National Insurance through the company’s payroll. | Pay Income Tax on the loan (a director’s loan) through a Self Assessment tax return

If the loan (a director’s loan) was more than £10,000 (£5,000 in 2013-14)

If you’re a shareholder and director and you owe your company more than £10,000 (£5,000 in 2013 (2013-14) to 2014) at any time in the year, your company must:

treat the loan (a director’s loan) as a ‘benefit in kind’

deduct Class 1 National Insurance

You must report the loan (a director’s loan) on a personal Self Assessment tax return. You may have to pay tax on the loan (a director’s loan) at the official rate of interest.

If you paid interest below the official rate (the official rate of interest)

If you’re a shareholder and director, your company must:

record interest you pay below the official rate (the official rate of interest) as company income

treat the discounted interest as a ‘benefit in kind’

You must report the interest (the discounted interest) on a personal Self Assessment tax return. You may have to pay tax on the difference between the official rate (the official rate of interest) and the rate you paid.

Reclaim Corporation Tax

Your company can reclaim the Corporation Tax it pays on a director’s loan that’s been repaid, written off or released. You cannot reclaim any interest paid on the Corporation Tax (Corporation Tax).

Claim after the relief is due - this is 9 months and 1 day after the end of the Corporation Tax accounting period when the loan (a director’s loan) was repaid, written off or released. You will not be repaid before this.

You must claim within 4 years (or 6 years if the loan (a director’s loan) was repaid on or before 31 March 2010).

Reclaiming within 2 years

If you’re reclaiming within 2 years of the end of the accounting period when the loan (a director’s loan) was taken out, use form CT600A to claim when you prepare a Company Tax Return for that accounting period or amend it online.

Use form L2P with your Company Tax Return instead if either:

your tax return is for a different accounting period than the one when the loan (a director’s loan) was taken out

you’re amending your tax return in writing

Tell HMRC how you want the repayment in your Company Tax Return.

Reclaiming after 2 years

If you’re reclaiming 2 years or more after the end of the accounting period when the loan was taken out, fill in form L2P and either include it with your latest Company Tax Return or post it separately.

HMRC will repay your company by either:

using the details you gave in your latest Company Tax Return (your Company Tax Return)

sending a cheque to your company’s (your company) registered office address

If you lend your company money

Your company does not pay Corporation Tax on money you lend it (your company).

If you charge interest

Interest you charge your company on a loan counts as both:

a business expense for your company

personal income for you

You must report the income on a personal Self Assessment tax return.

Your company must:

pay you the interest less Income Tax at the basic rate of 20%

report and pay the Income Tax every quarter using form CT61

You can request form CT61 online or call HM Revenue  and Customs.


Strike off your limited company from the Companies Register

Overview

You can close down your limited company by getting it ‘struck off’ the Companies Register, but only if it:

hasn’t traded or sold off any stock in the last 3 months

hasn’t changed names in the last 3 months

isn’t threatened with liquidation

has no agreements with creditors, eg a Company Voluntary Arrangement (CVA)

If your company (your limited company) doesn’t meet these conditions, you’ll have to voluntarily liquidate your company (your limited company) instead.

When you apply to ‘strike off’ your company, you have certain responsibilities to close down your business properly.

Close down your company

Before applying to strike off your limited company, you must close it (your company) down legally. This involves:

announcing your plans to interested parties and HM Revenue and Customs (HMRC)

making sure your employees are treated according to the rules

dealing with your business assets and accounts

Who you must tell

Fill in an application to strike off and send a copy within 7 days to anyone who could be affected. This includes:

members (usually the shareholders)

creditors

employees

managers or trustees of any employee pension fund

any directors who didn’t sign the application form

If you don’t follow the rules on who you must tell, you can face a fine and possible prosecution.

Employees

If your company employs staff, you must:

follow the rules if you make staff redundant

pay their (staff) final wages or salary

PAYE and National Insurance (NI)

You’ll need to tell HMRC (HM Revenue and Customs (HMRC)) that your company has stopped employing people.

Business assets

You should make sure that any business assets are shared among the shareholders before the company (your limited company) is struck off.

Anything that’s left will go to the Crown - you’ll have to restore the company (your limited company) to get anything back.

Final accounts

You must send final statutory accounts and a Company Tax Return to HMRC (HM Revenue and Customs (HMRC)).

You don’t have to file final accounts with Companies House.

Prepare your final accounts and company tax return.

File your accounts and company tax return (final statutory accounts and a Company Tax Return), stating that these (final statutory accounts and a Company Tax Return) are the final trading accounts and that the company (your limited company) will soon be dissolved.

Pay all Corporation Tax and any other outstanding tax liabilities.

If you’ve made a loss in your final year of trading, you might be able to offset the tax (all Corporation Tax) against profits from previous years - this is known as ‘terminal loss relief’. You can claim this on your final tax return.

Capital Gains Tax on personal profits

If you take assets out of the company before it’s struck off, you might have to pay Capital Gains Tax on the amount.

You might be able to get tax relief on this (the amount) through Entrepreneurs’ Relief.

You will work this out on your personal Self Assessment tax return.

If the amount is worth more than £25,000, it (the amount) will be treated as income and you’ll have to pay Income Tax on it.

Keeping records

You must keep business documents for 7 years after the company is struck off, eg bank statements, invoices and receipts.

If the company employed people, you must keep copies of its (the company) employers’ liability insurance policy and schedule for 40 years from the date the company was dissolved.

Apply to strike (struck) off

To apply to strike off your limited company, you must send Companies House form DS01.

The form (Companies House form DS01) must be signed by a majority of the company’s (the company) directors.

You should deal with any of the assets of the company before applying, eg close any bank accounts and transfer any domain names.

When your company (the company) is dissolved, all the remaining assets will pass to the Crown (including any bank balances).

It costs £10 to strike off a company. You can’t pay using a cheque from an account that belongs to the company you’re striking off (the company).

It is an offence to make a dishonest application - you can face a fine and possible prosecution.

What happens next

You’ll get a letter from Companies House to let you know if you’ve filled in the form (Companies House form DS01) correctly. If you have, your request for the company to be struck off will be published as a notice in your local Gazette.

If nobody objects, the company will be struck off the register once the 2 months mentioned in the notice has passed.

A second notice will be published in the Gazette (your local Gazette) - this will mean the company won’t legally exist anymore (it (the company) will have been ‘dissolved’).

More information

Read more guidance on striking off your company.

Withdraw your application

You must withdraw your application if your company is no longer eligible to be struck off, eg it is trading or has become insolvent.

You can withdraw your application if you change your mind. You can only do this if your company is still on the Companies Register (the register).

Only one director needs to sign the withdrawal form (withdraw).

Apply online

You can withdraw your application using the Companies House online service.

Apply by post

Fill in form DS02 and send it to the address on the form.


PAYE Settlement Agreements

Overview

A PAYE Settlement Agreement (PSA) allows you to make one annual payment to cover all the tax and National Insurance due on minor, irregular or impracticable expenses or benefits for your employees.

If you get a PSA for these items you will not need to:

put them (these items) through your payroll to work out tax and National Insurance

include them (these items) in your end-of-year P11D forms

pay Class 1A National Insurance on them (these items) at the end of the tax year (you pay Class 1B National Insurance as part of your PSA instead)

Some employee expenses are covered by exemptions (which have replaced dispensations). This means you will not have to include them in your end-of-year reports.

What's included

The expenses or benefits you include in a PAYE Settlement Agreement (PSA) must be minor, irregular or impracticable.

Minor

Examples of minor benefits and expenses include:

incentive awards, for example for long-service

telephone bills

small gifts and vouchers

staff entertainment, for example a ticket to an event

non-business expenses while travelling overnight on business that are over the daily limit

You do not need to include trivial benefits in your PSA.

Irregular

Irregular benefits and expenses are things that are not paid at regular intervals over the course of a tax year, for example weekly or monthly. They (Some employee expenses)’re also things that employees do not have a contractual right to. Examples of irregular expenses and benefits include:

relocation expenses over £8,000 (these are tax-free below £8,000)

the cost of attending overseas conferences

expenses of a spouse accompanying an employee abroad

use of a company holiday flat

Impracticable

Impracticable expenses and benefits are things that are difficult to place a value on or divide up between individual employees. Examples of impracticable expenses and benefits include:

staff entertainment that is not exempt from tax or National Insurance Contributions

shared cars

personal care expenses, for example hairdressing

What’s not included

You cannot include wages, high-value benefits like company cars, or cash payments such as:

bonuses

round sum allowances

beneficial loans in a PSA

If you apply after the start of the tax year, there are extra restrictions on what you can include.

How to get a PSA

Write to HM Revenue and Customs (HMRC) Business Tax and Customs describing the expenses and benefits you want the PAYE Settlement Agreement (PSA) (A PAYE Settlement Agreement (PSA)) to cover.

Once they (HM Revenue and Customs (HMRC))’ve agreed on what can be included, they (HM Revenue and Customs (HMRC))’ll send you 2 draft copies of form P626. Sign and return both copies. HMRC (HM Revenue and Customs (HMRC)) will authorise your request and send back a form - this (A PAYE Settlement Agreement (PSA)) is your PSA.

You’ll need to report anything that cannot be included separately using form P11D. You do not need to send a P11D if you’re paying employees’ expenses and benefits through your payroll.

Use form PSA1 to help you calculate the overall amount you’ll need to pay. If you do not, HMRC (HM Revenue and Customs (HMRC)) will calculate the amount. You’ll be charged more if this happens.

Send the completed form to HMRC (HM Revenue and Customs (HMRC)) as soon as possible after the end of the tax year. They (HM Revenue and Customs (HMRC))’ll get in touch with you before 19 October following the tax year that the PSA (A PAYE Settlement Agreement (PSA)) covers to confirm the total tax and National Insurance you need to pay.

You’ll need to give an agent a signed letter of authority to make a PSA on your behalf if they do not have authorisation to do so.

Contact the HMRC (HM Revenue and Customs (HMRC)) employer helpline for advice on getting and calculating your PSA.

What happens next

The agreement will continue until either you or HMRC (HM Revenue and Customs (HMRC)) cancels it or you need to change it. You do not need to renew the PSA (A PAYE Settlement Agreement (PSA)) each tax year.

Deadlines and payment

The deadline for applying for a PAYE Settlement Agreement (PSA) is 5 July following the first tax year it applies to (the tax year).

When to pay

You must pay any tax and National Insurance owed under a PSA by 22 October after the tax year the PSA applies to (the tax year) (19 October if you pay by post).

You may be fined or charged interest if you do not pay or your payment is late.

What to pay when the PSA (a PSA) is first approved

If HM Revenue and Customs (HMRC) approves your PSA before the start of a tax year, you can include any expenses and benefits contained in the agreement (a PAYE Settlement Agreement (PSA)).

If they (HM Revenue and Customs (HMRC)) approve it (a PAYE Settlement Agreement (PSA)) after the start of the tax year (a tax year), you might need to report some items separately.

If your PSA is approved before 6 April

You must use form P11D to report expenses and benefits provided before the agreement date that you:

have already included in your employee’s tax code

included (or should have included) in your employee’s PAYE tax and National Insurance deductions

If your PSA is approved between 6 April and 5 July

You must use form P11D to report expenses and benefits provided during the tax year that you:

Change or cancel a PSA

To change the items covered by your PAYE Settlement Agreement (PSA), send details of the changes to the office that issued it (a PSA). HM Revenue and Customs (HMRC) will send you a revised P626 that you need to sign and return.

Cancel a PSA

To cancel your PSA, fill in the return slip section of the P626 (a revised P626 that you need to sign and return) and send it to HMRC (HM Revenue and Customs (HMRC)).

HMRC (HM Revenue and Customs (HMRC)) will cancel your PSA on the date you put on the return slip.

You need to report any outstanding tax and National Insurance Contributions (NICs) due on benefits and expenses using forms P11D and PSA1.

You need to pay any outstanding tax and NICs by 22 October after the tax year the PSA (a PSA) applies to (19 October if you pay by post).

You need to pay any NICs owed on expenses or benefits listed on the P11D form (P11D) by 22 July after the tax year it (a PSA) applies to (19 July if you pay by post).

If you continue providing benefits after you’ve cancelled your PSA, you need to either:

report them (benefits) on a P11D form

put them (benefits) through payroll

You can pay any tax or NICs due via PAYE.


Liquidate your limited company

Overview

You can choose to liquidate your limited company (also called ‘winding up’ a company).

The company (your limited company) will stop doing business and employing people. The company (your limited company) will not exist once it (your limited company)’s been removed (‘struck off’) from the companies register at Companies House.

When you liquidate a company, its assets are used to pay off its debts. Any money left goes to shareholders. You’ll need a validation order to access your company bank account.

If that money (Any money left) has not been shared between the shareholders (shareholders) by the time the company (your limited company) is removed from the register (the companies register at Companies House), it (Any money left) will go to the state.

You’ll need to restore your company to claim back money after it (your limited company)’s been removed from the register (the companies register at Companies House).

There are 3 types of liquidation:

creditors’ voluntary liquidation - your company cannot pay its debts and you involve your creditors when you liquidate it (a company)

compulsory liquidation - your company cannot pay its debts and you apply to the courts to liquidate it (a company)

members’ voluntary liquidation - your company can pay its debts but you want to close it

Your company may be forced into liquidation if it (your company) cannot pay its (your company) debts.

Arrange liquidation with your creditors

A director can propose a company stops trading and be liquidated (‘wound up’) if:

the company (a company) cannot pay its (a company) debts (it (a company)’s ‘insolvent’)

enough shareholders agree

Get shareholders’ agreement

You must call a meeting of shareholders and ask them to vote.

75% (by value of shares) of shareholders must agree to the winding-up to pass a ‘winding-up resolution’.

Once the resolution (a ‘winding-up resolution’) is made there are 3 steps you must follow.

Appoint an authorised insolvency practitioner as liquidator to take charge of liquidating the company (a company). You can find an insolvency practitioner online.

Send the resolution (a ‘winding-up resolution’) to Companies House within 15 days.

Advertise the resolution (a ‘winding-up resolution’) in The Gazette within 14 days.

Your responsibilities as a director will change.

Apply directly to the court

A director can ask a court to order the company (a company) to stop trading and be liquidated (‘wound up’).

This (ask) is known as ‘compulsory liquidation’.

You need to show the court (a court) that:

the company (a company) cannot pay its (a company) debts of £750 or more

75% (by value of shares) of shareholders agree that the court (a court) can wind up the company (a company)

Your company can be based anywhere but must carry out most of its business in England, Scotland and Wales.

How to apply

Fill in a ‘winding-up petition’ (form Comp 1) and send it (a ‘winding-up resolution’) to the court with:

form Comp 2 confirming the details of your petition

the winding-up resolution from the shareholders

Where you send the petition depends on how much ‘paid-up share capital’ your company has. You can find this on the Companies House register.

Your paid-up share capital is £120,000 or more

Submit the petition online. It (the petition)’ll go to the High Court.

Your paid-up share capital is under £120,000

Find your nearest court that deals with bankruptcy.

Submit the petition online if it’s one of these courts:

Admiralty and Commercial Court

Chancery Division

Companies Court

High Court (including Bankruptcy Court)

London Mercantile Court

Rolls Building

If it was another court you’ll need to submit the petition by post.

Fees

It costs:

£1,600 to submit the petition

£280 for the court hearing

After you apply

You’ll get a date for the hearing if the court (a court) accepts your petition (the petition).

Before the court hearing (the hearing), you must:

give (‘serve’) a copy of the petition to your company - fill in a certificate of service to let the court (a court) know you’ve done this

put an advert in The Gazette at least 7 days before the hearing

send a copy of the advert (an advert) and the certificate of service (a certificate of service) to the court

The court hearing

You or your solicitor must be at the court hearing (the hearing). You do not have to give any evidence.

If the court (a court) gives a winding-up order, the court (a court) will put an official receiver in charge of the liquidation. They’ll start liquidating your company. A copy of the winding-up order will be sent to your company’s (your company) registered office.

Your role as a director will change.

Liquidate a company you do not want to run anymore

You may choose members’ voluntary liquidation if your company is ‘solvent’ (can pay its debts) and one of the following applies:

you want to retire

you want to step down from the family business and nobody else wants to run it

you do not want to run the business (the family business) any more

To pass a resolution for members’ voluntary liquidation, you must:

make a ‘Declaration of solvency’ - English and Welsh companies

ask the Accountant in Bankruptcy for form 4.25 (Scot) - Scottish companies

You’ll need to review the company’s assets and liabilities just before making the declaration (a ‘Declaration of solvency).

Make a declaration of solvency

Write a statement saying that the directors have assessed the company (the company’s) and believe it (the company’s) can pay its (the company’s) debts, with interest at the official rate. You should also include:

the name and address of the company (the company’s)

the names and addresses of the company’s directors

how long it will take the company (the company’s) to pay its (the company’s) debts - this must be no longer than 12 months from when the company (the company’s)’s liquidated

You also need to include the statement of the company’s assets and liabilities.

After you’ve signed the declaration or form

There are 5 further steps to members’ voluntary liquidation.

Sign the declaration or form 4.25 (Scot) (form) - it must be signed by the majority of directors in front of a solicitor or ‘notary public’.

Call a general meeting with shareholders no more than 5 weeks later and pass a resolution for voluntary winding up.

At the meeting appoint an authorised insolvency practitioner as a liquidator who will take charge of winding up the company (the company’s). You can find an insolvency practitioner online.

Advertise the resolution (a resolution for voluntary winding up) in The Gazette within 14 days.

Send your signed declaration (the declaration or form 4.25 (Scot) (form)) to Companies House or form 4.25 (Scot) (form) to the Accountant in Bankruptcy (for Scottish companies) within 15 days of passing the resolution (a resolution for voluntary winding up).

When the liquidator is appointed they take control of the company (the company’s). Your responsibilities as a director will change.

What the liquidator does

The liquidator is an authorised insolvency practitioner or official receiver who runs the liquidation process.

As soon as the liquidator is appointed, they (the liquidator)’ll take control of the business (the company’s).

They (the liquidator) will:

settle any legal disputes or outstanding contracts

sell off the company’s assets and use any money to pay creditors

meet deadlines for paperwork and keep authorities informed

pay liquidation costs and the final VAT bill

keep creditors informed and involve them in decisions where necessary

make payments to creditors

interview the directors and report on what went wrong in the business (the company’s)

get the company (the company’s) removed from the companies register

In a creditors’ voluntary liquidation, the liquidator acts in the interest of the creditors not the directors.

What happens to directors

When a liquidator is appointed, directors:

no longer have control of the company (the company’s) or anything it (the company’s) owns

cannot act for or on behalf of the company (the company’s)

If you’re a director you must:

give the liquidator any information about the company (the company’s) they (the liquidator) ask for

hand over the company’s assets, records and paperwork

allow the liquidator to interview you, if they (the liquidator) ask

You can be banned from being a director for 2 to 15 years or prosecuted if the liquidator decides your conduct was unfit.

Re-using company names

If you were a director of a company in compulsory liquidation or creditors’ voluntary liquidation, you’ll be banned for 5 years from forming, managing or promoting any business with the same or similar name to your liquidated company (the company’s). This includes the company’s registered name and any trading names (if it (the company’s) had any).

The only exceptions to this (banned) are where:

the business is sold by a licensed insolvency practitioner giving the legally required notice

you get the court’s permission to use the name

you’re involved with another company that’s been using the same name as the liquidated company (the company’s) for at least a year

Read the guidance on re-using company names.

Access to your bank account

Your company’s bank account (your bank account) will be frozen when someone files a petition to wind up the company (the company’s).

You need a validation order to access it (your bank account).

How to apply for a validation order

Tell the person who filed the winding-up petition (a petition to wind up the company (the company’s)) (the respondent) you’re applying for a validation order. You must also tell them what court you’ll apply to (usually the Companies Court) and when you’ll apply.

Fill in Form IAA and write a witness statement. Take the form and the statement to the court (the court’s).

You need to pay a £155 fee.

What happens after you apply

You’ll be given a hearing on the same day or within the next few days.

At the hearing, you present your case to a registrar or district judge.

The respondent will present their case if they object to you getting a validation order.

At the end of the hearing you’ll either:

get a decision  - you’ll also get a written copy sent to you

be asked to attend another hearing if the court (the court’s) wants more evidence

You’ll be given the validation order (a validation order) if your application is successful. You must give your bank a copy of this to access your company’s (the company’s) bank account (your bank account).

If you do not agree with the decision (a decision) you may be able to appeal to the Chancery Division of the High Court.


Appeal a decision about a lawful development certificate

When you can appeal

Your local planning authority makes decisions about lawful development certificates.

You can appeal against a lawful development certificate decision if either:

you disagree with it (a lawful development certificate decision)

the decision (a lawful development certificate decision) was not made within 8 weeks (6 weeks for work to a listed building)

Do not appeal if you’ve already been given an enforcement notice. You may have to pay additional costs if you do.

Only the person who made the lawful development certificate application can appeal. If you did not apply, you can comment on an appeal instead.

There’s no fee for appealing.

Deadline for appealing

There’s normally no deadline. If you’re appealing an application about a listed building lawful development certificate, you must appeal within 6 months of the decision.

You can apply for planning permission at the same time as appealing a lawful development certificate decision.

When you can expect a decision

You’ll get a decision once your appeal is validated.

Check how long appeal decisions normally take.

How to appeal

Because of coronavirus (COVID-19), you cannot currently appeal by post. You can still appeal to the Planning Inspectorate online.

If you want to appeal more than one decision you must make a separate appeal for each.

You also need to send a copy of your appeal, including all supporting documents, to your local planning authority. The Planning Inspectorate will tell you how to do this.

Documents you must provide

You’ll need to submit copies of:

your original application (an application about a listed building lawful development certificate)

the local planning authority’s decision notice - if they (Your local planning authority) did not make a decision, send a copy of the letter acknowledging your application (an application about a listed building lawful development certificate)

all plans, drawings and documents you sent to the local planning authority (Your local planning authority)

any letters or emails between you and the local planning authority (Your local planning authority)

You’ll also need to submit:

a map of the site

any other documents that directly support your appeal, for example your grounds of appeal

If you think your land or building is now lawful because the time limit for enforcement has passed, you also need to submit evidence like:

dated photographs of the site

letters from neighbours

receipts or invoices for work

plans and drawings

You can upload these documents (Documents you must provide) or pictures of these documents (Documents you must provide) when you appeal.

Comment on an appeal

Anyone can comment on a lawful development certificate appeal. Find the case on the appeals casework portal. The deadline for comments is 6 weeks after the start date of the appeal (an appeal).

Your local planning authority must tell anyone who has commented on the application (an application about a listed building lawful development certificate) (‘interested parties’) that there’s an appeal. The local planning authority has to do this (an appeal) within 2 weeks of the appeal (an appeal) being validated by the Planning Inspectorate.

If there’s going to be an inquiry, interested parties can apply to have ‘rule 6 status’, which means they’ll play a much bigger part. For example, they can call witnesses and give evidence.

Read the detailed guidance about taking part in an appeal.

After you appeal

The Planning Inspectorate will check your appeal to make sure it (your appeal)’s valid. They (the Planning Inspectorate)’ll tell you what happens next and how long your appeal may take.

The Planning Inspectorate will then consider your appeal. Check how long planning appeal decisions normally take.

If anyone behaves unreasonably

You can apply for an ‘award of costs’ if anyone involved in your appeal has cost you money by behaving unreasonably, for example missing deadlines. You can have costs awarded against you too.

You can complain about how the Planning Inspectorate handled your appeal. There’s no time limit for complaints.

If you disagree with the appeal decision

You can challenge the decision (the appeal decision) in the High Court if you think the Planning Inspectorate made a legal mistake.

Get advice from a lawyer if you’re unsure about this.


Fire safety in the workplace

Who's responsible

You’re responsible for fire safety in business or other non-domestic premises if you’re:

an employer

the owner

the landlord

an occupier

anyone else with control of the premises (business or other non-domestic premises), for example a facilities manager, building manager, managing agent or risk assessor

You’re known as the ‘responsible person’. If there’s more than one responsible person, you have to work together to meet your responsibilities.

The Fire Safety Order also applies if you have paying guests, for example if you run a bed and breakfast, guesthouse or let a self-catering property.

Fire safety rules are different in Scotland and Northern Ireland.

Responsibilities

As the responsible person (the ‘responsible person) you must:

carry out a fire risk assessment of the premises (business or other non-domestic premises) and review it regularly

tell staff or their representatives about the risks you’ve identified

put in place, and maintain, appropriate fire safety measures

plan for an emergency

provide staff information, fire safety instruction and training

You can read about how to make sure your premises are safe from fire.

Non-domestic premises

Non-domestic premises are:

all workplaces and commercial premises

all premises the public have access to

the common areas of multi-occupied residential buildings

Shared premises

In shared premises it’s likely there’ll be more than one responsible person. You’ll need to co-ordinate your fire safety plans to make sure people on or around the premises (business or other non-domestic premises) are safe.

For common or shared areas, the responsible person is the landlord, freeholder or managing agent.

Alterations, extensions and new buildings

When building new premises or doing building work on existing premises, you must comply with building regulations. This includes designing fire safety into the proposed building or extension.

Read the fire safety building regulations.

Penalties and enforcement

You could be fined or go to prison if you do not follow fire safety regulations.

Local fire and rescue authorities inspect premises and can issue fire safety notices telling you about changes you need to make.

Fire risk assessments

As the responsible person (the ‘responsible person) you must carry out and regularly review a fire risk assessment of the premises (business or other non-domestic premises). This will identify what you need to do to prevent fire and keep people safe.

You must keep a written record of your fire risk assessment (a fire risk assessment of the premises (business or other non-domestic premises)) if your business has 5 or more people.

Carrying out the assessment (a fire risk assessment of the premises (business or other non-domestic premises))

Identify the fire hazards.

Identify people at risk.

Evaluate, remove or reduce the risks.

Record your findings, prepare an emergency plan and provide training.

Review and update the fire risk assessment (a fire risk assessment of the premises (business or other non-domestic premises)) regularly.

The fire safety risk assessment chart gives more detailed information about these steps.

You’ll need to consider:

emergency routes and exits

fire detection and warning systems

fire fighting equipment

the removal or safe storage of dangerous substances

an emergency fire evacuation plan

the needs of vulnerable people, for example the elderly, young children or those with disabilities

providing information to employees and other people on the premises

staff fire safety training

Help with the assessment

You can do the fire risk assessment (the assessment) yourself with the help of standard fire safety risk assessment guides.

If you do not have the expertise or time to do the fire risk assessment (the assessment) yourself you need to appoint a ‘competent person’ to help, for example a professional risk assessor.

Your local fire and rescue authority might be able to give you advice if you’re not sure your risk assessment’s been carried out properly. However, they cannot carry out risk assessments for you.

Assessment guides

You can download the following guides on risk assessments in:

offices and shops

factories and warehouses

sleeping accommodation

residential care premises

educational premises

small and medium places of assembly (holding 300 people or less)

large places of assembly (holding more than 300 people)

theatres, cinemas and similar premises

open air events and venues

healthcare premises

animal premises and stables

transport premises and facilities

You can also find guidance on:

risk assessments if you work in construction

purpose-built blocks of flats and other types of housing if you’re a landlord

Fire safety and evacuation plans

Your plan must show how you have:

a clear passageway to all escape routes

clearly marked escape routes that are as short and direct as possible

enough exits and routes for all people to escape

emergency doors that open easily

emergency lighting where needed

training for all employees to know and use the escape routes

a safe meeting point for staff

People with mobility needs

You should also make special arrangements for people with mobility needs, for example make sure there are people to help wheelchair users get downstairs if there’s a fire.

Fire safety equipment, drills and training

Fire detection and warning systems

You must have a fire detection and warning system. You may need different types of detectors, depending on the type of building and the work carried out in it.

Fire fighting equipment

The types of equipment you need depend on your business premises. You’ll need to have any equipment properly installed, tested and maintained and train your staff to use them if necessary.

Maintenance and testing

You must carry out regular checks to make sure that:

all fire alarm systems are working

the emergency lighting is working

you record any faults in systems and equipment

all escape routes are clear and the floor is in good condition

all fire escapes can be opened easily

automatic fire doors close correctly

fire exit signs are in the right place

Fire drills and training

You need to train new staff when they start work and tell all employees about any new fire risks.

You should carry out at least one fire drill per year and record the results. You must keep the results as part of your fire safety and evacuation plan.

Enforcement, appeals and penalties

Your local fire and rescue authority visits premises to check the fire risk assessment and fire prevention measures are appropriate. Fire safety officers should help you understand the rules and comply with them.

They (Fire safety officers) can also take action if they (Fire safety officers) think your fire safety measures are not adequate. For example, they (Fire safety officers) might issue an informal notice suggesting safety measures.

They (Fire safety officers) could also give you a formal fire safety notice. They (Fire safety officers)’ll tell you how to fix the problems described in the notice.

Alterations notice

You could get an alterations notice (Alterations notice) if your premises have high safety risks or will have high safety risks if the use of the premises changes.

Enforcement notice

You could get an enforcement notice if the fire and rescue authority (Your local fire and rescue authority) finds a serious risk that’s not being managed. It will say what improvements are needed by when.

Prohibition notice

These (Prohibition notice) take effect immediately if the fire and rescue authority (Your local fire and rescue authority) thinks the fire risk is so great that access to your premises needs to be prohibited or restricted.

Appeals

You may be able to arrange an informal review from your fire and rescue authority (Your local fire and rescue authority) if you disagree with the decision to issue a fire safety notice.

You can appeal to your local magistrates’ court within 21 days of receiving a notice.

In certain circumstances, you and the fire and rescue authority (Your local fire and rescue authority) can ask for a ‘determination’ from the Home Secretary to resolve a dispute.

Penalties

Minor penalties can be up to £5,000. Major penalties can have unlimited fines and up to 2 years in prison.


Food safety - your responsibilities

Food safety

If your business deals in food you must:

make sure food is safe to eat

make sure you don’t add, remove or treat food in a way that makes it harmful to eat

make sure the food (food) is the same quality that you say it (food) is

make sure you don’t mislead people by the way food is labelled, advertised or marketed

keep records on where you got food from and show this information on demand - known as ‘traceability’ (PDF, 90KB)

withdraw unsafe food and complete an incident report

tell people why food has been withdrawn or recalled, for example by using a leaflet or poster

display your food hygiene rating (if you sell food direct to the public)

Food additives

If you use an additive in food you must:

only use an approved additive

only use it (an approved additive) if it (an approved additive) is approved for use in that food (food)

The food additive (an approved additive) must not exceed the maximum permitted level.

Food hygiene

Part of complying with food safety is managing food hygiene.

Hazard Analysis and Critical Control Point (HACCP) plan

You usually have to write a plan based on the HACCP principles if you run a food business. This keeps your food safe from biological, chemical and physical safety hazards.

Food contact materials

Materials and packaging that can be reasonably expected to come into contact with food are called ‘food contact materials’. These can include:

packaging

food processing equipment

cookware

work surfaces

To keep food safe for consumption:

make sure food contact materials don’t transfer anything to food they touch

make sure food contact materials don’t change the food they (food contact materials) touch

when inspected, be able to show where the food contact materials came from

Bacteria and food poisoning

To keep food safe from bacteria, you should follow HACCP.  Bacteria that cause serious health problems are:

E.coli O157 and campylobacter

salmonella, especially with the storage and handling of eggs

Food hygiene training

Employers are responsible for staff hygiene training. It can be either a formal programme or informal training, such as on the job training or self study.

Food allergies

If you are a food retailer or caterer you need to manage food allergies when preparing and selling food.

Food inspections

You can be inspected by your local council at any point in the food production and distribution process. All inspectors must follow the Food Law Code of Practice. Usually, you won’t be told an inspection is going to happen.

How often you’re inspected depends on the risk your business poses to public health.  You might not be inspected as often if you’re a member of a recognised assurance scheme. You can search for a registered assurance scheme online.

If you’re a food retailer or caterer you will be inspected on a more regular basis to make sure you comply with food safety laws.

Your premises, food, records and procedures can be inspected. Food samples can be taken as well as photographed.

Find your local council enforcement officers.

After the inspection (inspected)

You’ll be sent a letter confirming any improvements you need to make and by when. Usually, you’re responsible for confirming these
improvements have been made.

For serious food safety problems you may be sent a ‘notice’. The notice can include banning you from using certain equipment or processes until improvements have been made. Your business will be revisited to make sure you have followed the improvements in the notice. Example notices include a:

Hygiene Improvement Notice

Hygiene Emergency Prohibition Notices - banning you from using certain equipment or following certain processes

Appeals

Your letter or notice should tell you how you can appeal a decision by an inspector.

Report a food safety incident

You must tell the Food Standards Agency (FSA) if you think any food your business:

has sold is unsafe

has is unsafe

The FSA (the Food Standards Agency (FSA)) will tell you if the food must be withdrawn and customers asked to return it.

Submit a food safety incident report.


Find overseas customers and export opportunities

Find export opportunities

Use great.gov.uk to:

make sure your business is ready to export

show your products directly to overseas buyers through the ‘find a buyer’ service

find overseas opportunities for your product or service

Start now

Find customers online

Get help selling online overseas and take advantage of special deals negotiated by the government.

And join the e-exporting programme to get:

advice on developing a strategy from e-commerce and international trade experts

special rates for some of the world’s most popular online selling platforms

regular updates on e-commerce trends and opportunities to hear from industry experts and network with other online traders

Contact e-exporting@trade.gov.uk to join the e-exporting programme.

Get help from a trade specialist

The Department for International Trade (DIT) has a network of trade specialists who can also help you find overseas customers by:

helping you prepare for a trade show or overseas market visit (sometimes grants are available - check with the event organiser)

arranging introductions to potential overseas buyers, agents and distributors (there’s a charge for this service)

To find out more, first see the export guidance on great.gov.uk, then contact a trade adviser in your region.

If you had an OMIS account

If you had an Overseas Market Introduction Service (OMIS) account and want to talk about something you commissioned, contact a trade adviser in your region or email omis.orders@digital.trade.gov.uk.

Defence, security and cyber security

Contact the Defence and Security Organisation (DSO) for help with:

presentations, product demonstrations and hosting delegations (including a bespoke hanger for exhibitions and demonstration centre for cyber security products)

displaying your products on the DSO (the Defence and Security Organisation (DSO)) stand at exhibitions and trade shows

booking military personnel to appear on your stand at an exhibition or trade show

providing after sales training to customers

DSO (the Defence and Security Organisation (DSO)) provides media support for product launches or overseas campaigns. Call +44 (0)20 7215 8467.


Avoid unfair terms in sales contracts

Overview

Your standard sales contracts must be ‘fair’ or you won’t be able to enforce them.

There are different rules on what’s fair for:

consumer contracts

business contracts

You’re legally responsible for certain situations, eg when goods you sell are faulty. You must not try to claim you’re not responsible.

You have more responsibilities towards consumers than towards other businesses.

Customers’ rights

Your customers also have implied rights when buying your goods or services, unless the contract legally states otherwise.

Unfair consumer contracts

You can’t enforce unfair terms in a consumer contract, or unfair consumer notices (eg signs on a shop wall or in a car park).

You can never enforce terms or notices that try to avoid your responsibility for:

death

injury

faulty goods

goods that aren’t as described

selling goods that aren’t yours to sell

You might not be able to enforce terms or notices if they try to avoid your responsibility in other ways, eg:

delays

unsatisfactory services

not doing what was agreed

Your contract terms might also be unfair if they weigh the contract significantly in your favour, eg:

by providing for excessive cancellation charges and automatic loss of all upfront payments

by creating unbalanced rights, eg being able to cancel a contract at any time, but requiring the customer to give 3 months’ notice

by allowing you to increase the agreed price at a later date

Your contract won’t be unfair just because it sets a price that’s higher than another business charges.

Contracts must be written in plain language to avoid being misleading and unfair.

If a customer complains

It’s up to the courts to decide if a term in your contract or wording in your notices is unfair.

You can be taken to court by the Competition and Markets Authority or a local trading standards office to stop you using unfair terms or notices.

Consumers can also take legal action themselves to challenge unfair terms or notices.

Read the guidance on unfair terms.

Unfair business contracts

Your standard contract would be unfair if you try to not take responsibility for:

death or injury - under any circumstances

losses caused by negligence - unless to do so is ‘reasonable’

defective or poor quality goods - unless to do so is ‘reasonable’

You must not try to claim you’re not responsible for these things.

What is reasonable

It’s up to the courts to decide what is reasonable.

Courts will take into account:

the information available to both parties when the contract was drawn up

if the contract was negotiated or in standard form

if the buyer had the bargaining power to negotiate better terms

Implied and statutory rights

Your customers have implied rights when buying your goods or services.

Some implied rights are also known as ‘statutory rights’.

Products

Implied rights mean a product must be:

as described

of satisfactory quality, eg safe, in working order, free of defects

fit for purpose - capable of doing what the customer has asked for

Contracts for hiring, hire purchase and part exchange also have these implied rights.

Consumers always have these implied rights when buying goods - the contract can’t legally state otherwise.

Services

Implied rights mean services must be carried out:

with reasonable care and skill

within a reasonable time (if no specific time has been agreed)

for a reasonable charge (if no exact price has been agreed)

You’re unlikely to be able to enforce terms in a consumer contract for services if they try to deny a customer’s implied rights.

Business contracts

Your business customers have implied rights unless the contract legally states otherwise in a way a court would decide is reasonable.


Marketing and advertising: the law

Overview

All marketing and advertising must be:

an accurate description of the product or service

legal

decent

truthful

honest

socially responsible (not encouraging illegal, unsafe or anti-social behaviour)

There are regulations that restrict what advertisers can and cannot do.

As well as the regulations (regulations that restrict what advertisers can and cannot do), there are 2 advertising codes of practice that you need to follow to help you advertise legally.

You must describe your product or service (the product or service) accurately.

Requirements for specific products

There are also specific requirements that apply to certain sectors, such as:

food

alcohol

beauty products

environmentally friendly products

medicines

tobacco

For example, you can only claim your drink is ‘low in alcohol’ if it contains between 0.5% and 1.2% alcohol by volume.

Data protection

If you’re gathering, storing or using information about customers or potential customers, you must also protect their data.

Regulations that affect advertising

Advertising to consumers

The Consumer Protection from Unfair Trading Regulations mean you cannot mislead or harass consumers by, for example:

including false or deceptive messages

leaving out important information

using aggressive sales techniques

Read ‘The consumer protection from unfair trading regulations’ for the rules on advertising legally.

Advertising to businesses

Advertising to businesses is covered by the Business Protection from Misleading Marketing Regulations. As well as being accurate and honest, you must not make misleading comparisons with competitors, that includes:

using a competitor’s logo or trademark, or something very similar

comparing your product with a competitor’s product that’s not the same

Download ‘The Business Protection from Misleading Marketing Regulations 2008’ for more detail about the regulations that cover advertising to businesses.

Penalties

If you break the regulations (the regulations that cover advertising to businesses), you could be reported to a local Trading Standards office. You could be fined, prosecuted or imprisoned.

Advertising codes of practice

There are 2 advertising codes of practice that describe how businesses should advertise.

They (Advertising codes of practice) cover all kinds of promotional communications, depending where the advert or promotion will appear.

Non-broadcast media

The CAP non-broadcast code has rules that cover non-broadcast advertising (for example print, online), sales promotion and direct marketing (such as telesales and email).

The code (The CAP non-broadcast code) specifies standards for accuracy and honesty that businesses must stick to, including specific conditions, such as:

advertising to children

causing offence

political advertising

Broadcast media (for example TV, radio)

You must follow the CAP broadcast code, which covers issues including taste, decency and product placement.

As well as setting standards about accuracy and honesty businesses must stick to, they (The CAP non-broadcast code) also have rules about things like scheduling.

General broadcasting rules

You also need to follow rules about taste, decency, product placement etc that apply to all broadcasting.

These (the regulations that cover advertising to businesses) are called ‘broadcast codes’. Find out more about them (the regulations that cover advertising to businesses) on the Ofcom website.

Enforcing the rules

The rules are enforced by the Advertising Standards Authority (ASA).

Anyone who thinks advertising rules have been broken can complain to the ASA (the Advertising Standards Authority (ASA)) within 3 months of the advert appearing.

If an advert breaks the rules, it may be withdrawn. If the product does not match the description or the advert breaks the law, you could be prosecuted.

Describing your product

You must describe your product accurately. This means if you make a claim about your product, you must be able to prove what you say.

Prices

Your adverts must describe the actual cost accurately, including any ongoing or associated costs (like subscription fees) and taxes (such as VAT).

Direct marketing

You must check if customers want to be contacted by fax, phone, post or email, and give them the chance to object. You must be able to prove you’ve done this.

When you collect customer details, you must get their (customers) permission if you want to send them (customers) other offers or promotions.

You must also ask for their (customers) permission if you want to share their (customers) information with another organisation.

Letting customers opt out

Customers have the right to stop their information being used for direct marketing.

You must make it easy to opt out - for example by sending a ‘STOP’ text to a short number, or using an ‘unsubscribe’ link.

Telesales and fax marketing

You must say who you are when you make a telesales call, and give your address or phone number if you’re asked for it. The number for customers to call must be a freephone number.

You’re not allowed to send marketing faxes to individuals unless you’ve received their prior permission, but you can send unsolicited faxes to companies.

You must be able to prove that you’ve checked you’re not contacting anyone who does not want to be contacted.

Check who’s asked not to receive calls or faxes using the:

Telephone Preference Service

Fax Preference Service

It’s illegal to phone or fax someone registered with these services (Telesales and fax marketing) if you do not have their permission. You can be fined up to £500,000 for each unsolicited phonecall.

Automated calls

If you want to make automated calls - with pre-recorded phone messages - you must get the permission of the individual or business first.

Direct mail

Check that your mailing lists do not include anyone who’s asked not to receive direct mailing, using the Mail Preference Service.

Email marketing and text messages

You’re only allowed to send marketing emails to individual customers if they’ve given you permission.

Emails or text messages must clearly indicate:

who you are

that you’re selling something

what the promotions are, and any conditions

Check that you are not sending emails to anyone who’s asked not to receive them, using the Email Preference Service (the Mail Preference Service).

If you buy or rent a mailing list, ask the supplier if you have the right to use it for email marketing.

Every marketing email you send must give the person the ability to opt out of (or ‘unsubscribe from’) further emails.

You must tell customers if you add them to a list of people who do not want to be emailed.

Cookies

You must tell visitors to your website how your site uses cookies, and ask if they want to accept them.

The information should be easy to understand.

Find out more about cookies on the Information Commissioner’s Office website  and AboutCookies.org.

Customers can complain if you misuse their information, and you could be ordered to pay a fine or compensation.


Agricultural Sick Pay

Overview

Agricultural Sick Pay (ASP) means you’re paid at least the Agricultural Minimum Wage when you’re off work sick. It includes any Statutory Sick Pay you might be entitled to.

You only have the right to Agricultural Sick Pay (ASP) if you were employed before the rules changed on 1 October 2013 and it says so in your contract.

There are different rules for Agricultural Sick Pay in Scotland.

What you'll get

Number of months continuous employment when you went off sick | Maximum weeks you can claim Agricultural Sick Pay (ASP) per year

Up to 12 | 0

12 to 23 | 13

24 to 35 | 16

36 to 47 | 19

48 to 58 | 22

59 or more | 26

Working out how much you’ll get

Multiply the ‘maximum weeks you can claim ASP (Agricultural Sick Pay (ASP))’ in the table by the number of days you regularly work per week including any guaranteed overtime. This doesn’t include overtime you regularly work that isn’t guaranteed. This number tells you how many days you can claim over a 12 month period starting from the first day of sickness or injury that’s eligible.

The period you can claim for starts on the first full working day you’re unable to work and ends on the day before you return. This can be any day, including days you don’t usually work.

You must be paid at least your basic pay for all normal working hours (including guaranteed overtime) for each day you’re entitled to.

Away for longer than you’re entitled to claim for

If you’re away for longer than the number of weeks you’re entitled to claim for, you might be able to get Employment and Support Allowance or other benefits.

When you’ll be paid

You should be paid on your normal pay day. Your employer must pay your sick pay while you’re off work and immediately after you come back. Each payment should be for at least the amount your employer knows you’re entitled to (rather than guessing when you’ll return).

Eligibility

You only have the right to Agricultural Sick Pay if you were employed before the rules changed on 1 October 2013 and it says so in your contract.

You must have been continuously employed by the same employer for at least 52 weeks before the first day of your absence.

When you become entitled to Agricultural Sick Pay (ASP)

You won’t be paid for the first 3 days off sick unless you’re away for longer than 14 working days in total.

Sickness that counts for ASP

your own illness, whatever caused it

your own illness or incapacity caused by pregnancy or maternity

injuries which happened at work

injuries which happened travelling to or from work

recovering from an operation caused by an illness or injury suffered at work or travelling to or from work

If you’re sick because of another reason, you might be entitled to Statutory Sick Pay.

How to claim

Tell your employer about your sickness or injury and they (Your employer)’ll sort out your Agricultural Sick Pay (ASP). If you’re ill for longer than 8 days, you must give your employer a medical certificate (doctor’s note).

Further information

If you need advice, contact the pay and work rights helpline.


Planning permission for farms

When you need it

Farms are covered by the same planning regulations as other types of property. Some planning rules include special conditions for agricultural buildings and land.

You need planning permission if:

you want to change how you use your land or buildings from farming to something else

you want to build a house on the land

You will also usually need planning permission if you are applying for a grant to fund a project that needs a building or other development.

When you don’t need it (planning permission)

You don’t need planning permission:

for farming operations

to use buildings already on your land for farming purposes

to change the inside of a building, or make small alterations to the outside - eg installing an alarm box

if there are permitted development rights

Before starting work on the project, always check with:

your local planning authority in England and Wales

your local planning authority in Scotland

you local area planning office in Northern Ireland

If you don’t get planning permission when you need it you may have to stop work on the development or demolish it.

Apply for planning permission

In England and Wales, you can apply online at the Planning Portal.

In Scotland you can apply online at ePlanning Scotland.

In Northern Ireland, you apply for planning permission to your local area planning office.

Permitted development

Permitted development means that if your farm is 5 hectares or more, you have the right to:

erect, extend or alter a building

carry out excavations and engineering operations needed for agricultural purposes - though you may still require approval for certain details of the development.

The types of permitted development include:

temporary uses of land

agricultural buildings below a certain size

forestry buildings

caravan sites and related buildings in some circumstances

Check with your local planning authority (or local area planning office in Northern Ireland) before making use of permitted development rights to make sure your development won’t need planning permission.

The Agricultural Document Library (ADLib) has policy planning guidance on permitted development and farms.

Appeals

The way you appeal and the deadlines for appealing are different depending on which country you’re in. See the relevant planning guide for more information:

England and Wales

Scotland


Defend your intellectual property

Overview

It’s your responsibility to defend your intellectual property (IP) and to take action if someone’s used it without permission (known as ‘infringement’).

Examples of IP (your intellectual property (IP)) infringement include when someone:

uses, sells or imports your patented product or process

uses all or some of your work under copyright without your permission

makes, offers or sells your registered design for commercial gain

uses a trade mark that’s identical or similar to one you’ve registered

You can take the following steps.

Get the other party (someone) to stop using your IP (your intellectual property (IP)) or come to an agreement with them (someone), for example license your IP (your intellectual property (IP)).

Use mediation or another type of dispute resolution.

Take legal action if you can’t resolve the dispute by other means.

You may want to get help from an IP (your intellectual property (IP)) professional, such as a solicitor. The Intellectual Property Office (IPO) can also help.

Report IP (your intellectual property (IP)) crime

It can be a criminal offence to copy or use copyright material and registered trade marks and designs without permission.

Report suspected IP crime to Trading Standards by contacting Citizens Advice.

You can also report it (suspected IP crime) anonymously through:

Crimestoppers

Action Fraud

Get help and advice

An intellectual property (IP) professional can give you legal advice on a dispute, or act on your behalf.

Find an IP (your intellectual property (IP)) professional through organisations including:

The Chartered Institute of Patent Attorneys

The Chartered Institute of Trade Mark Attorneys

The Law Society (England and Wales)

The Law Society of Scotland

The Law Society of Northern Ireland

Contact the Intellectual Property Office (IPO)

You can contact IPO (The Intellectual Property Office (IPO)) for:

an opinion on whether your patent or supplementary protection certificate is being infringed - it costs £200

to start legal proceedings over some types of IP (your intellectual property (IP)) dispute (this does not include copyright infringement)

general advice on IP (your intellectual property (IP))

Come to an agreement

If someone is using your IP without your permission you can contact them and ask them to stop.

You can be sued for making unjustified threats. You may want to seek legal advice before contacting the other party.

Make a deal

You can offer to make a deal with the other party, which is usually cheaper and quicker than going to court.

Read the guidance on how to license, sell, mortgage and market your:

copyright

patent

design

trade mark

You can also come to a coexistence agreement with someone who has a similar trade mark.

Use a mediator

You can use a mediator if you can’t come to an agreement over an intellectual property (IP) dispute.

Mediation can be used in most IP (your intellectual property (IP)) disputes. This includes disputes about:

trade marks

copyright

designs

patents

Mediation is a way of resolving disputes without going to court. It’s cheaper and quicker than taking legal action and the outcome is usually beneficial to all parties.

Mediators provide an independent view on a dispute. They can’t make a decision for you, but they can help to find a solution that both parties accept.

Discussions with a mediator are confidential and can’t be used in court later if the dispute (a dispute) isn’t resolved.

IPO mediation service

The Intellectual Property Office (IPO) has its own mediation service.

What you will pay for mediation depends on the type and length of mediation session.

Read guidance on IPO’s (The Intellectual Property Office (IPO)) mediation service (its own mediation service), including information on fees.

Other mediators you can use

You can also use the:

Civil Mediation Council (England and Wales)

Scottish Mediation Network

Northern Ireland Mediation

Take legal action

You can file legal proceedings either through the Intellectual Property Office (IPO) or through the courts.

Some types of proceedings can only be filed through one or the other. For example, copyright infringement claims can only be filed through the courts.

A court will expect you to have tried to resolve your dispute - possibly using mediation - before starting legal proceedings.

You can pay an Intellectual Property Professional to help you.

File through IPO (The Intellectual Property Office (IPO))

Contact IPO (The Intellectual Property Office (IPO)) for more information on filing through them (The Intellectual Property Office (IPO)).

File through the courts in England and Wales

The court you go to depends on the nature, complexity and value of your claim.

Claims below £10,000

Use the Intellectual Property Enterprise Court (IPEC) small claims track if your claim is for  less than £10,000 and for infringement of one of the following:

copyright

passing off

trade marks

breach of confidence

unregistered design rights

You don’t need a lawyer to use the IPEC small claims track.

Claims up to £500,000

You can take a case for any IP right to the Intellectual Property Enterprise Court (IPEC) (Intellectual Property Enterprise Court) if you do not wish to claim more than:

£50,000 for legal costs

£500,000 for damages

If you’re claiming more than £500,000 in damages

Use the Chancery Division of the High Court of England and Wales - there are no limits to legal costs or damages you can claim.

File through the courts in Scotland

Use the Court of Session if your claim is complex or valuable - there are no limits to legal costs or damages you can claim.

File through the courts in Northern Ireland

You can use the Chancery Division of the High Court of Northern Ireland (the High Court of England and Wales) if your claim is complex or valuable - there are no limits to legal costs or damages you can claim.


Register a design

Check if you can register your design

You can register the look of a product you’ve designed to stop people copying or stealing it.

The look of your design (the look of a product you’ve designed) includes the:

appearance

physical shape

configuration (or how different parts of a design are arranged together)

decoration

What you’ll get

Registering your design:

protects any aspect of your design, for example both the product’s (a product you’ve designed) shape and decoration

gives you the right to prevent others from using it (a product you’ve designed) for up to 25 years - you have to renew your registered design every 5 years

makes taking legal action against infringement and copying more straightforward

Once registered you can display your registration number on your design (your registered design).

Shapes of objects may already be automatically protected by design right, but it’s easier to protect your design if you register it.

What you can and cannot register

To register your design, it must:

be new

not be offensive (for example feature graphic images or words)

be your own intellectual property

not make use of protected emblems or flags (for example the Olympic rings or the Royal Crown)

not be an invention or how a product works - you’ll need a patent instead

You cannot protect the functionality of a design - for example a chair that folds down more quickly than others of the same kind.

Search the registers

Search all of the following design registers to check if your design is unique:

UK-registered designs

EU Intellectual Property Office (EUIPO)

World Intellectual Property Organisation (WIPO)

You can ask the Intellectual Property Office (Intellectual Property Office (EUIPO) to search for you for £24.

Prepare your illustrations

Your illustrations should:

show the design as it appears to the eye, using photographs, line drawings, computer-aided design (CAD) or rendered CAD

show the design against a plain background, with no details hidden by shadows or reflections

not contain text, measurements or other technical information

not contain more than one view of the design

not include anything that is not part of the design, for example another object or your hand

be the same type, not a mixture (for example, all line drawings or all photographs)

include the complete pattern and enough to show how the pattern repeats, if you want to register a surface pattern

Include up to 12 illustrations if you’re applying online, with one view per file. Apply by post if you need to show more than 12 illustrations.

If you’re applying by post, your illustrations should be on plain A4 paper.

If your application is shown in colour, or contains tonal contrast, the Intellectual Property Office (Intellectual Property Office (EUIPO) will assume that those elements are intended to form part of your design (unless you’ve added a ‘disclaimer’).

Colour included in these diagrams is used for illustrative purposes only.

You may need to add more information to your illustrations to make it clear what you want to protect.

If you're only registering part of an illustration

You can add more information if you only want to register:

part of your illustration

the shape, not the colour or surface pattern

You can either show or explain:

which parts of an illustration you want to protect - this is called a ‘limitation’

the parts of an illustration you do not want to protect - this is called a ‘disclaimer’

You can do this by ‘greying out’ or circling parts of the illustration (an illustration), or by adding a line of text.

Apply

Apply online

You can register your design online. It’s cheaper than applying by post.

Number of designs | Fee

One | £50

Up to 10 | £70

Up to 20 | £90

Up to 30 | £110

Up to 40 | £130

Up to 50 | £150

You cannot claim back VAT as the fee is out of scope.

Apply by post

Your application should include the following documents:

a completed application form - read the guidance notes before applying

your prepared illustrations

Number of designs | Fee

One | £60

Each additional design | £40

After you’ve applied

The Intellectual Property Office (Intellectual Property Office (EUIPO) will examine your application within 8 weeks (40 working days).

If there are no objections and you have not asked to defer your registration, your design will be registered immediately.

If there are any objections, you have 2 months to respond.

You can request a hearing if you:

think your application has been dealt with unfairly

disagree with the decision about your design

Your design will be added to the list of registered designs and made public. You can choose for it (your design) not to be made public by deferring your registration (register).

Send forms and responses

Send all forms, changes to your application or hearing requests to:

How long it lasts

You must renew your design registration every 5 years to keep it protected.

Use your design

Once registered you can license, sell or mortgage your design.

Defer your registration

You might want to defer registering your design, for example if you need more time to develop and market your product before it becomes public.

You can ask that your design is not registered for up to 12 months when you apply.

You must register a deferred design within 12 months of applying or your application will be cancelled and you’ll have to reapply, including paying the fee again.

When you’re ready to register your design

Post a deferred design registration form for each design to request registration. The address is on the form.

Your design will be registered from the date you first filed your application.

The fee to register a deferred design is £40.

You will not get the full protection of being registered until your application is registered and published.