I am 17 years old and have passed my car driving test category B. would like to help my father to spread manure on his farm with a Muck spreader. The farm is next to our home. Do i qualify?

If you pass a regular car driving test (category B) you’ll get entitlement to drive:

Learning to drive a tractor or specialist vehicle

Driving licence requirements

agricultural tractors (category F)

mowing machines or pedestrian-controlled vehicles (category K)

For all other categories you need the correct full licence to drive the tractor or special vehicle on the road.

To get this you first need to get the right provisional driving licence entitlement and then pass a tractor or specialist vehicle driving test.

Exemptions

You do not need a licence to drive or operate:

a tractor or specialist vehicle off the public road (there are age limits)

pedestrian-controlled mowing machines (you must be at least 16)

electric bikes

mobility scooters or powered wheelchairs

You do need a driving licence to drive quad bikes on the road.

Road rollers and tracked vehicles

You need a full category B car licence with provisional entitlement for categories G and H to drive:

road rollers (category G)

tracked vehicles (category H)

Find out how to add higher categories to your driving licence.

Age limits

| Category | Minimum age

Agricultural tractors | F | 16/17*

Road rollers | G | 21**

Tracked vehicles | H | 17/21***

Mowing machine or pedestrian-controlled vehicle | K | 16

*If you’re 16 you can only drive tractors less than 2.45 metres wide and tow trailers less than 2.45 metres wide with 2 wheels, or 4 wheels close-coupled (close together).

**If you’re between 17 and 20 these must be small road road-rollers with metal or hard rollers. They cannot be steam powered, weigh more than 11,960kg or be made for carrying loads.

***If you’re between 17 and 20 the Maximum Authorised Mass (MAM) of the vehicle cannot be more than 3,500kg. (Maximum Authorised Mass is the maximum weight of a vehicle including the maximum load that can be carried safely while used on the road.)

Practising driving a tractor or specialist vehicle

You can get a provisional licence for a tractor or specialist vehicle at 16, but you cannot practise driving them on the road until you’re 17.

The only exception is when you’re driving to or from your practical driving test.

You must be accompanied by a qualified driver if the vehicle was made with a passenger seat. Removing a seat is not allowed.

Other rules for practising

You need to display L plates (L or D plates in Wales) when you’re practising driving a tractor or specialist vehicle on public roads.

Your vehicle must also be properly insured and roadworthy.

Finding an instructor

You might be able to use an approved driving instructor (ADI) if you’re learning to drive a vehicle with controls similar to a car and with 2 front seats.

Your instructor may have to walk alongside you calling out advice if your vehicle does not have space for 2 people on board.

Driving tests for tractors and specialist vehicles

The type of driving test you have to do depends on the type of vehicle.

Category F, G, H or K vehicles

The examiner will give you instructions at the side of the road and watch how you:

drive as you go around left and right circuits

turn round using forward and reverse gears

For very slow vehicles, like pedestrian-controlled vehicles, your examiner may walk near you where they can watch your driving.

You’ll also have an eyesight test and at the end of the category F, G, H or K test, you’ll be asked 5 questions on the Highway Code and other motoring matters. You’ll then be asked to identify 6 different traffic signs.

Category H tests

In category H driving tests you need to drive the vehicle backwards and turn it around, using its tracks, so it’s facing the opposite direction.

Your examiner will tell you how you should make this manoeuvre.

Documents you need to bring to your test

You must bring either:

a valid, signed photocard driving licence from the UK or an EU country

an old-style valid, signed UK paper driving licence along with a valid passport

Cancelled tests

You might be able to apply for a refund of out-of-pocket expenses if the Driver and Vehicle Standards Agency (DVSA) cancels your test at short notice.

Rules for test vehicles

All test vehicles have to meet certain rules, depending on their category.

Category B1 - quadricycles and light 4-wheeled vehicles

You can only take a test on a category B1 vehicle if you’re registered as disabled.

The vehicle must:

weigh no more than 550kg unladen

be able to drive at 37mph

Category F - tractors

Category F includes tractors with 2 or more axles, built for off-road agriculture or forestry work.

Category G - road rollers

If you’re between 17 and 20, these must be small road rollers with metal or hard rollers. They cannot:

be steam powered

weigh more than 11,690kg

be made for carrying loads

Category H - tracked vehicles

Category H vehicles must have adequate all-round visibility to let the driver carry out manoeuvres and deal with junctions safely.

Any vehicle needing a second person to help with observation, such as a military vehicle, cannot be used for a category H test.

Category K - mowing machines or pedestrian-controlled vehicles

A mowing machine is a specialist ride-on grass-cutting vehicle with permanent cutting equipment. You must be 16 to use this type of vehicle.

A pedestrian-controlled vehicle is where the operator walks with but doesn’t ride on the vehicle. You do not need a licence to operate one.

agricultural tractors (category F)

Driving licence requirements

If you pass a regular car driving test (category B) you’ll get entitlement to drive:

agricultural tractors (category F)

mowing machines or pedestrian-controlled vehicles (category K)

For all other categories you need the correct full licence to drive the tractor or special vehicle on the road.

Exemptions

You do not need a licence to drive or operate:

a tractor or specialist vehicle off the public road (there are age limits)

pedestrian-controlled mowing machines (you must be at least 16)

electric bikes

mobility scooters or powered wheelchairs

You do need a driving licence to drive quad bikes on the road.

Road rollers and tracked vehicles

You need a full category B car licence with provisional entitlement for categories G and H to drive:

road rollers (category G)

tracked vehicles (category H)

Find out how to add higher categories to your driving licence.

Age limits

| Category | Minimum age

Agricultural tractors | F | 16/17*

Road rollers | G | 21**

Tracked vehicles | H | 17/21***

Mowing machine or pedestrian-controlled vehicle | K | 16

Practising driving a tractor or specialist vehicle

The only exception is when you’re driving to or from your practical driving test.

You must be accompanied by a qualified driver if the vehicle was made with a passenger seat. Removing a seat is not allowed.

Other rules for practising

You need to display L plates (L or D plates in Wales) when you’re practising driving a tractor or specialist vehicle on public roads.

Your vehicle must also be properly insured and roadworthy.

Finding an instructor

Your instructor may have to walk alongside you calling out advice if your vehicle does not have space for 2 people on board.

Driving tests for tractors and specialist vehicles

The type of driving test you have to do depends on the type of vehicle.

Category F, G, H or K vehicles

The examiner will give you instructions at the side of the road and watch how you:

drive as you go around left and right circuits

turn round using forward and reverse gears

For very slow vehicles, like pedestrian-controlled vehicles, your examiner may walk near you where they can watch your driving.

Category H tests

Your examiner will tell you how you should make this manoeuvre.

Documents you need to bring to your test

You must bring either:

a valid, signed photocard driving licence from the UK or an EU country

an old-style valid, signed UK paper driving licence along with a valid passport

Cancelled tests

Rules for test vehicles

All test vehicles have to meet certain rules, depending on their category.

Category B1 - quadricycles and light 4-wheeled vehicles

You can only take a test on a category B1 vehicle if you’re registered as disabled.

The vehicle must:

weigh no more than 550kg unladen

be able to drive at 37mph

Category F - tractors

Category F includes tractors with 2 or more axles, built for off-road agriculture or forestry work.

Category G - road rollers

If you’re between 17 and 20, these must be small road rollers with metal or hard rollers. They cannot:

be steam powered

weigh more than 11,690kg

be made for carrying loads

Category H - tracked vehicles

Category H vehicles must have adequate all-round visibility to let the driver carry out manoeuvres and deal with junctions safely.

Any vehicle needing a second person to help with observation, such as a military vehicle, cannot be used for a category H test.

Category K - mowing machines or pedestrian-controlled vehicles

A mowing machine is a specialist ride-on grass-cutting vehicle with permanent cutting equipment. You must be 16 to use this type of vehicle.

A pedestrian-controlled vehicle is where the operator walks with but doesn’t ride on the vehicle. You do not need a licence to operate one.

You do not need a licence to drive or operate:

Driving licence requirements

If you pass a regular car driving test (category B) you’ll get entitlement to drive:

agricultural tractors (category F)

mowing machines or pedestrian-controlled vehicles (category K)

For all other categories you need the correct full licence to drive the tractor or special vehicle on the road.

Exemptions

a tractor or specialist vehicle off the public road (there are age limits)

pedestrian-controlled mowing machines (you must be at least 16)

electric bikes

mobility scooters or powered wheelchairs

You do need a driving licence to drive quad bikes on the road.

Road rollers and tracked vehicles

You need a full category B car licence with provisional entitlement for categories G and H to drive:

road rollers (category G)

tracked vehicles (category H)

Find out how to add higher categories to your driving licence.

Age limits

| Category | Minimum age

Agricultural tractors | F | 16/17*

Road rollers | G | 21**

Tracked vehicles | H | 17/21***

Mowing machine or pedestrian-controlled vehicle | K | 16

Practising driving a tractor or specialist vehicle

The only exception is when you’re driving to or from your practical driving test.

You must be accompanied by a qualified driver if the vehicle was made with a passenger seat. Removing a seat is not allowed.

Other rules for practising

You need to display L plates (L or D plates in Wales) when you’re practising driving a tractor or specialist vehicle on public roads.

Your vehicle must also be properly insured and roadworthy.

Finding an instructor

Your instructor may have to walk alongside you calling out advice if your vehicle does not have space for 2 people on board.

Driving tests for tractors and specialist vehicles

The type of driving test you have to do depends on the type of vehicle.

Category F, G, H or K vehicles

The examiner will give you instructions at the side of the road and watch how you:

drive as you go around left and right circuits

turn round using forward and reverse gears

For very slow vehicles, like pedestrian-controlled vehicles, your examiner may walk near you where they can watch your driving.

Category H tests

Your examiner will tell you how you should make this manoeuvre.

Documents you need to bring to your test

You must bring either:

a valid, signed photocard driving licence from the UK or an EU country

an old-style valid, signed UK paper driving licence along with a valid passport

Cancelled tests

Rules for test vehicles

All test vehicles have to meet certain rules, depending on their category.

Category B1 - quadricycles and light 4-wheeled vehicles

You can only take a test on a category B1 vehicle if you’re registered as disabled.

The vehicle must:

weigh no more than 550kg unladen

be able to drive at 37mph

Category F - tractors

Category F includes tractors with 2 or more axles, built for off-road agriculture or forestry work.

Category G - road rollers

If you’re between 17 and 20, these must be small road rollers with metal or hard rollers. They cannot:

be steam powered

weigh more than 11,690kg

be made for carrying loads

Category H - tracked vehicles

Category H vehicles must have adequate all-round visibility to let the driver carry out manoeuvres and deal with junctions safely.

Any vehicle needing a second person to help with observation, such as a military vehicle, cannot be used for a category H test.

Category K - mowing machines or pedestrian-controlled vehicles

A mowing machine is a specialist ride-on grass-cutting vehicle with permanent cutting equipment. You must be 16 to use this type of vehicle.

A pedestrian-controlled vehicle is where the operator walks with but doesn’t ride on the vehicle. You do not need a licence to operate one.

a tractor or specialist vehicle off the public road (there are age limits)

Driving licence requirements

If you pass a regular car driving test (category B) you’ll get entitlement to drive:

agricultural tractors (category F)

mowing machines or pedestrian-controlled vehicles (category K)

For all other categories you need the correct full licence to drive the tractor or special vehicle on the road.

Exemptions

You do not need a licence to drive or operate:

pedestrian-controlled mowing machines (you must be at least 16)

electric bikes

mobility scooters or powered wheelchairs

You do need a driving licence to drive quad bikes on the road.

Road rollers and tracked vehicles

You need a full category B car licence with provisional entitlement for categories G and H to drive:

road rollers (category G)

tracked vehicles (category H)

Find out how to add higher categories to your driving licence.

Age limits

| Category | Minimum age

Agricultural tractors | F | 16/17*

Road rollers | G | 21**

Tracked vehicles | H | 17/21***

Mowing machine or pedestrian-controlled vehicle | K | 16

Practising driving a tractor or specialist vehicle

The only exception is when you’re driving to or from your practical driving test.

You must be accompanied by a qualified driver if the vehicle was made with a passenger seat. Removing a seat is not allowed.

Other rules for practising

You need to display L plates (L or D plates in Wales) when you’re practising driving a tractor or specialist vehicle on public roads.

Your vehicle must also be properly insured and roadworthy.

Finding an instructor

Your instructor may have to walk alongside you calling out advice if your vehicle does not have space for 2 people on board.

Driving tests for tractors and specialist vehicles

The type of driving test you have to do depends on the type of vehicle.

Category F, G, H or K vehicles

The examiner will give you instructions at the side of the road and watch how you:

drive as you go around left and right circuits

turn round using forward and reverse gears

For very slow vehicles, like pedestrian-controlled vehicles, your examiner may walk near you where they can watch your driving.

Category H tests

Your examiner will tell you how you should make this manoeuvre.

Documents you need to bring to your test

You must bring either:

a valid, signed photocard driving licence from the UK or an EU country

an old-style valid, signed UK paper driving licence along with a valid passport

Cancelled tests

Rules for test vehicles

All test vehicles have to meet certain rules, depending on their category.

Category B1 - quadricycles and light 4-wheeled vehicles

You can only take a test on a category B1 vehicle if you’re registered as disabled.

The vehicle must:

weigh no more than 550kg unladen

be able to drive at 37mph

Category F - tractors

Category F includes tractors with 2 or more axles, built for off-road agriculture or forestry work.

Category G - road rollers

If you’re between 17 and 20, these must be small road rollers with metal or hard rollers. They cannot:

be steam powered

weigh more than 11,690kg

be made for carrying loads

Category H - tracked vehicles

Category H vehicles must have adequate all-round visibility to let the driver carry out manoeuvres and deal with junctions safely.

Any vehicle needing a second person to help with observation, such as a military vehicle, cannot be used for a category H test.

Category K - mowing machines or pedestrian-controlled vehicles

A mowing machine is a specialist ride-on grass-cutting vehicle with permanent cutting equipment. You must be 16 to use this type of vehicle.

A pedestrian-controlled vehicle is where the operator walks with but doesn’t ride on the vehicle. You do not need a licence to operate one.

| Category | Minimum age

Driving licence requirements

If you pass a regular car driving test (category B) you’ll get entitlement to drive:

agricultural tractors (category F)

mowing machines or pedestrian-controlled vehicles (category K)

For all other categories you need the correct full licence to drive the tractor or special vehicle on the road.

Exemptions

You do not need a licence to drive or operate:

a tractor or specialist vehicle off the public road (there are age limits)

pedestrian-controlled mowing machines (you must be at least 16)

electric bikes

mobility scooters or powered wheelchairs

You do need a driving licence to drive quad bikes on the road.

Road rollers and tracked vehicles

You need a full category B car licence with provisional entitlement for categories G and H to drive:

road rollers (category G)

tracked vehicles (category H)

Find out how to add higher categories to your driving licence.

Age limits

| Category | Minimum age

Agricultural tractors | F | 16/17*

Road rollers | G | 21**

Tracked vehicles | H | 17/21***

Mowing machine or pedestrian-controlled vehicle | K | 16

Practising driving a tractor or specialist vehicle

The only exception is when you’re driving to or from your practical driving test.

You must be accompanied by a qualified driver if the vehicle was made with a passenger seat. Removing a seat is not allowed.

Other rules for practising

You need to display L plates (L or D plates in Wales) when you’re practising driving a tractor or specialist vehicle on public roads.

Your vehicle must also be properly insured and roadworthy.

Finding an instructor

Your instructor may have to walk alongside you calling out advice if your vehicle does not have space for 2 people on board.

Driving tests for tractors and specialist vehicles

The type of driving test you have to do depends on the type of vehicle.

Category F, G, H or K vehicles

The examiner will give you instructions at the side of the road and watch how you:

drive as you go around left and right circuits

turn round using forward and reverse gears

For very slow vehicles, like pedestrian-controlled vehicles, your examiner may walk near you where they can watch your driving.

Category H tests

Your examiner will tell you how you should make this manoeuvre.

Documents you need to bring to your test

You must bring either:

a valid, signed photocard driving licence from the UK or an EU country

an old-style valid, signed UK paper driving licence along with a valid passport

Cancelled tests

Rules for test vehicles

All test vehicles have to meet certain rules, depending on their category.

Category B1 - quadricycles and light 4-wheeled vehicles

You can only take a test on a category B1 vehicle if you’re registered as disabled.

The vehicle must:

weigh no more than 550kg unladen

be able to drive at 37mph

Category F - tractors

Category F includes tractors with 2 or more axles, built for off-road agriculture or forestry work.

Category G - road rollers

If you’re between 17 and 20, these must be small road rollers with metal or hard rollers. They cannot:

be steam powered

weigh more than 11,690kg

be made for carrying loads

Category H - tracked vehicles

Category H vehicles must have adequate all-round visibility to let the driver carry out manoeuvres and deal with junctions safely.

Any vehicle needing a second person to help with observation, such as a military vehicle, cannot be used for a category H test.

Category K - mowing machines or pedestrian-controlled vehicles

A mowing machine is a specialist ride-on grass-cutting vehicle with permanent cutting equipment. You must be 16 to use this type of vehicle.

A pedestrian-controlled vehicle is where the operator walks with but doesn’t ride on the vehicle. You do not need a licence to operate one.

Agricultural tractors | F | 16/17*

Driving licence requirements

If you pass a regular car driving test (category B) you’ll get entitlement to drive:

agricultural tractors (category F)

mowing machines or pedestrian-controlled vehicles (category K)

For all other categories you need the correct full licence to drive the tractor or special vehicle on the road.

Exemptions

You do not need a licence to drive or operate:

a tractor or specialist vehicle off the public road (there are age limits)

pedestrian-controlled mowing machines (you must be at least 16)

electric bikes

mobility scooters or powered wheelchairs

You do need a driving licence to drive quad bikes on the road.

Road rollers and tracked vehicles

You need a full category B car licence with provisional entitlement for categories G and H to drive:

road rollers (category G)

tracked vehicles (category H)

Find out how to add higher categories to your driving licence.

Age limits

| Category | Minimum age

Agricultural tractors | F | 16/17*

Road rollers | G | 21**

Tracked vehicles | H | 17/21***

Mowing machine or pedestrian-controlled vehicle | K | 16

Practising driving a tractor or specialist vehicle

The only exception is when you’re driving to or from your practical driving test.

You must be accompanied by a qualified driver if the vehicle was made with a passenger seat. Removing a seat is not allowed.

Other rules for practising

You need to display L plates (L or D plates in Wales) when you’re practising driving a tractor or specialist vehicle on public roads.

Your vehicle must also be properly insured and roadworthy.

Finding an instructor

Your instructor may have to walk alongside you calling out advice if your vehicle does not have space for 2 people on board.

Driving tests for tractors and specialist vehicles

The type of driving test you have to do depends on the type of vehicle.

Category F, G, H or K vehicles

The examiner will give you instructions at the side of the road and watch how you:

drive as you go around left and right circuits

turn round using forward and reverse gears

For very slow vehicles, like pedestrian-controlled vehicles, your examiner may walk near you where they can watch your driving.

Category H tests

Your examiner will tell you how you should make this manoeuvre.

Documents you need to bring to your test

You must bring either:

a valid, signed photocard driving licence from the UK or an EU country

an old-style valid, signed UK paper driving licence along with a valid passport

Cancelled tests

Rules for test vehicles

All test vehicles have to meet certain rules, depending on their category.

Category B1 - quadricycles and light 4-wheeled vehicles

You can only take a test on a category B1 vehicle if you’re registered as disabled.

The vehicle must:

weigh no more than 550kg unladen

be able to drive at 37mph

Category F - tractors

Category F includes tractors with 2 or more axles, built for off-road agriculture or forestry work.

Category G - road rollers

If you’re between 17 and 20, these must be small road rollers with metal or hard rollers. They cannot:

be steam powered

weigh more than 11,690kg

be made for carrying loads

Category H - tracked vehicles

Category H vehicles must have adequate all-round visibility to let the driver carry out manoeuvres and deal with junctions safely.

Any vehicle needing a second person to help with observation, such as a military vehicle, cannot be used for a category H test.

Category K - mowing machines or pedestrian-controlled vehicles

A mowing machine is a specialist ride-on grass-cutting vehicle with permanent cutting equipment. You must be 16 to use this type of vehicle.

A pedestrian-controlled vehicle is where the operator walks with but doesn’t ride on the vehicle. You do not need a licence to operate one.

Driving licence requirements

If you pass a regular car driving test (category B) you’ll get entitlement to drive:

agricultural tractors (category F)

mowing machines or pedestrian-controlled vehicles (category K)

For all other categories you need the correct full licence to drive the tractor or special vehicle on the road.

Exemptions

You do not need a licence to drive or operate:

a tractor or specialist vehicle off the public road (there are age limits)

pedestrian-controlled mowing machines (you must be at least 16)

electric bikes

mobility scooters or powered wheelchairs

You do need a driving licence to drive quad bikes on the road.

Road rollers and tracked vehicles

You need a full category B car licence with provisional entitlement for categories G and H to drive:

road rollers (category G)

tracked vehicles (category H)

Find out how to add higher categories to your driving licence.

Age limits

| Category | Minimum age

Agricultural tractors | F | 16/17*

Road rollers | G | 21**

Tracked vehicles | H | 17/21***

Mowing machine or pedestrian-controlled vehicle | K | 16

Practising driving a tractor or specialist vehicle

The only exception is when you’re driving to or from your practical driving test.

You must be accompanied by a qualified driver if the vehicle was made with a passenger seat. Removing a seat is not allowed.

Other rules for practising

You need to display L plates (L or D plates in Wales) when you’re practising driving a tractor or specialist vehicle on public roads.

Your vehicle must also be properly insured and roadworthy.

Finding an instructor

Your instructor may have to walk alongside you calling out advice if your vehicle does not have space for 2 people on board.

Driving tests for tractors and specialist vehicles

The type of driving test you have to do depends on the type of vehicle.

Category F, G, H or K vehicles

The examiner will give you instructions at the side of the road and watch how you:

drive as you go around left and right circuits

turn round using forward and reverse gears

For very slow vehicles, like pedestrian-controlled vehicles, your examiner may walk near you where they can watch your driving.

Category H tests

Your examiner will tell you how you should make this manoeuvre.

Documents you need to bring to your test

You must bring either:

a valid, signed photocard driving licence from the UK or an EU country

an old-style valid, signed UK paper driving licence along with a valid passport

Cancelled tests

Rules for test vehicles

All test vehicles have to meet certain rules, depending on their category.

Category B1 - quadricycles and light 4-wheeled vehicles

You can only take a test on a category B1 vehicle if you’re registered as disabled.

The vehicle must:

weigh no more than 550kg unladen

be able to drive at 37mph

Category F - tractors

Category F includes tractors with 2 or more axles, built for off-road agriculture or forestry work.

Category G - road rollers

If you’re between 17 and 20, these must be small road rollers with metal or hard rollers. They cannot:

be steam powered

weigh more than 11,690kg

be made for carrying loads

Category H - tracked vehicles

Category H vehicles must have adequate all-round visibility to let the driver carry out manoeuvres and deal with junctions safely.

Any vehicle needing a second person to help with observation, such as a military vehicle, cannot be used for a category H test.

Category K - mowing machines or pedestrian-controlled vehicles

A mowing machine is a specialist ride-on grass-cutting vehicle with permanent cutting equipment. You must be 16 to use this type of vehicle.

A pedestrian-controlled vehicle is where the operator walks with but doesn’t ride on the vehicle. You do not need a licence to operate one.


My partner and are on a low income and are looking to claim tax credits to top up our income. As a leaving present from my previous employer, I received some shares in the company. Do dividends from these shares count towards our income when assessing our claim for tax credits?

Income includes:

How to claim tax credits

How to claim

Tax credits have been replaced by Universal Credit.

You can only make a claim for Child Tax Credit or Working Tax Credit if you already get tax credits. You’ll need to update your existing tax credit claim by reporting a change in your circumstances online or by phone.

If you cannot apply for tax credits, you can apply for Universal Credit instead.

You might be able to apply for Pension Credit if you and your partner are State Pension age or over.

When to claim

Apply as soon as you know you’re eligible so you get all the money you’re entitled to.

You can claim tax credits at any time of year.

If you know your income will go down

Apply straight away if you know your income will drop to a level that means you’ll be eligible for tax credits.

For example, you could make a claim now if you found out your income is going to drop in 6 months’ time.

The income levels for Working Tax Credit and Child Tax Credit are different.

Usually, tax credits are backdated by up to 31 days from the start of your claim.

Joint claims

You can apply for tax credits as a single person, or as a couple (known as a ‘joint claim’) if you’re both 16 or over and living in the UK.

Usually, you must make a joint claim if:

you’re married or in a civil partnership (and not permanently or legally separated)

you live with your partner as though you’re married or in a civil partnership

you’re temporarily living away from one another, for example looking after a relative or working away from home

your partner is working abroad for the government

You might also need to make a joint claim if you and your partner are not married or in a civil partnership, but:

sometimes live in the same house

have a joint financial agreement

have dependent children

Exceptions

You do not always make a joint claim because you have a partner. For example, make a single claim if:

you live in the UK but your partner lives abroad (unless your partner works for the government)

you both live abroad, you’re from the EEA or Switzerland and you work in the UK but your partner does not

If you’re not sure

Call HM Revenue and Customs to find out if you should make a joint claim.

You must pay back any tax credits you’re not entitled to if you do not make the right sort of application.

Backdate a claim

When you make a claim, your tax credits are usually backdated automatically by up to 31 days. You do not have to do anything.

If you’re claiming other benefits

You have to ask for your tax credits to be backdated if you get:

Income Support

Jobseeker’s Allowance (income-based)

Employment and Support Allowance (income-related)

Pension Credit

You might not get the full backdated claim if you stopped getting one of these benefits in the last 31 days and you’re claiming both Child Tax Credit and Working Tax Credit.

Backdating by more than 31 days

Tax credit claims can sometimes be backdated by more than 31 days if you:

apply within a month of getting refugee status

apply within 31 days of qualifying for certain sickness or disability benefits, such as Disability Living Allowance or Personal Independence Payment

Do not apply to backdate these claims until you’ve been given a decision on your refugee status or disability benefits.

You should still apply for other tax credits if you already qualify for them, for example if you have children.

How to backdate a claim

If you’re claiming over the phone, call HM Revenue and Customs to ask them to backdate your claim.

If you’re using claim form, include a page confirming:

your name, address and National Insurance number

the date you started work

the date you started getting one of the benefits listed, if you’re not in work

the date you got a decision on your refugee status or disability benefits - if you’re applying to backdate by more than 31 days

What counts as income

Usually, what you’re entitled to is based on your income for the last tax year (6 April 2020 to 5 April 2021).

Income includes:

money from employment before tax and National Insurance, including if you cannot work but you’re still getting paid (‘on furlough’)  - check your P60s, P45s or payslips

earnings if you’re self-employed before tax and National Insurance, including grants from the Self-Employment Income Support Scheme - check your Self Assessment tax return

money from some coronavirus (COVID-19) payments

benefits from your employer (check your P11D)

certain state benefits

money from a pension - including your State Pension

interest on savings

your partner’s income - if you make a joint claim

UK company dividends

profit from a property you own or rent out in the UK

earnings from the Rent a Room Scheme above £7,500 (or £3,750 if you’re a joint owner)

payment above £30,000 because your job ended

HM Revenue and Customs (HMRC) has detailed guidance if you need help working out your income.

Benefits

Income includes money from UK state benefits (or their foreign equivalents) except income-based Jobseeker’s Allowance (JSA) or ‘tax-free’ benefits. Tax-free benefits include:

Child Benefit

Housing Benefit

Attendance Allowance

Disability Living Allowance

Personal Independence Payment

the foreign equivalents of UK tax-free benefits

To support your claim, keep records of your income, bills, payslips, benefits, tax credits, childcare and child’s education for the current tax year and at least 2 years before that.

Work out your hours

Put the number of hours you work in a normal week on your claim form.

Add all your hours together if you have more than one job.

If you’ve just started work put the hours you expect to work.

Type of work | How to work out your hours

Employed | Include overtime, but not unpaid breaks

Self-employed | Include all the time you spend on your business (once you’ve set it up)

Seasonal | Put the hours you’re working at the moment

Regular term-time | Put the hours you work during term time

Agency | Decide your normal hours with your employer

On-call | Only count the hours you’re called to work

On standby | Do not count the time when you’re not paid

UK company dividends

How to claim tax credits

How to claim

Tax credits have been replaced by Universal Credit.

When to claim

You can claim tax credits at any time of year.

If you know your income will go down

The income levels for Working Tax Credit and Child Tax Credit are different.

Joint claims

Usually, you must make a joint claim if:

your partner is working abroad for the government

sometimes live in the same house

have a joint financial agreement

have dependent children

Exceptions

If you’re not sure

Call HM Revenue and Customs to find out if you should make a joint claim.

Backdate a claim

If you’re claiming other benefits

You have to ask for your tax credits to be backdated if you get:

Income Support

Jobseeker’s Allowance (income-based)

Employment and Support Allowance (income-related)

Pension Credit

Backdating by more than 31 days

Tax credit claims can sometimes be backdated by more than 31 days if you:

apply within a month of getting refugee status

How to backdate a claim

If you’re using claim form, include a page confirming:

your name, address and National Insurance number

the date you started work

What counts as income

Income includes:

money from some coronavirus (COVID-19) payments

benefits from your employer (check your P11D)

certain state benefits

money from a pension - including your State Pension

interest on savings

your partner’s income - if you make a joint claim

UK company dividends

profit from a property you own or rent out in the UK

payment above £30,000 because your job ended

Benefits

Child Benefit

Housing Benefit

Attendance Allowance

Disability Living Allowance

Personal Independence Payment

the foreign equivalents of UK tax-free benefits

Work out your hours

Put the number of hours you work in a normal week on your claim form.

Add all your hours together if you have more than one job.

If you’ve just started work put the hours you expect to work.

Type of work | How to work out your hours

Employed | Include overtime, but not unpaid breaks

Seasonal | Put the hours you’re working at the moment

Regular term-time | Put the hours you work during term time

Agency | Decide your normal hours with your employer

On-call | Only count the hours you’re called to work

On standby | Do not count the time when you’re not paid


I have tried to make alterations to the shop front. My application to the planning committee was rejected. Five weeks have past, and after being informed that this should have been accepted, we are considering appealing the decision. I have received an enforcement notice 30 days ago Are we still able to appeal this decision?

The deadline’s earlier if you’ve received an enforcement notice - you must appeal within 28 days of the notice.

Appeal a minor commercial development decision

When you can appeal

Your local planning authority makes decisions on applications about minor commercial developments, for example ground floor alterations like shop fronts and security shutters.

You can appeal a minor commercial development decision if you disagree with it.

There’s no fee for appealing.

Only the person who made the application can appeal.

Deadline for appealing

You must appeal within 12 weeks of the date on the decision notice from your local planning authority.

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 the 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

the site ownership certificate

the local planning authority’s decision notice

You’ll also need to submit:

a map of the surrounding area

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

You can upload these documents when you appeal.

Comment on an appeal

No-one can comment on a minor commercial development decision appeal.

Your local planning authority must tell anyone who has commented on the original application (‘interested parties’) that there’s an appeal.

They have to do this within 5 working days of the appeal being started by the Planning Inspectorate.

Read the detailed guidance about taking part in an appeal.

After you appeal

The Planning Inspectorate will check your appeal to make sure it’s valid. They’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 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.


I bought my house twenty years ago and have lived there continually since then. My partner moved in twelve years ago and we have a daughter. We have never lived together anywhere else. Are we exempt from Capital Gains Tax given that we have never lived together anywhere else?

You do not pay Capital Gains Tax when you sell (or ‘dispose of’) your home if all of the following apply:

Tax when you sell your home

Private Residence Relief

you have one home and you’ve lived in it as your main home for all the time you’ve owned it

you have not let part of it out - this does not include having a lodger

you have not used a part of your home exclusively for business purposes (using a room as a temporary or occasional office does not count as exclusive business use)

the grounds, including all buildings, are less than 5,000 square metres (just over an acre) in total

you did not buy it just to make a gain

If all these apply you will automatically get a tax relief called Private Residence Relief and will have no tax to pay. If any of them apply, you may have some tax to pay.

Find out if you’re eligible for Private Residence Relief.

Married couples and civil partners can only count one property as their main home at any one time.

The rules are different if you sell property that’s not your home or if you live abroad.

Work out your gain

You may need to pay tax when you sell your home if you do not qualify for full Private Residence Relief.

If you have tax to pay you need to work out how much gain you made when you sold your home.

Your gain is usually the difference between what you paid for your home and what you sold it for. Use the market value instead if:

it was a gift (there are different rules if it was to your spouse, civil partner or a charity)

you sold it for less than it was worth to help the buyer

you inherited the asset (and do not know the Inheritance Tax value)

you owned it before April 1982

If you’re not resident in the UK for tax, you only pay tax on gains since 5 April 2015.

Deducting costs

You can deduct costs of buying, selling or improving your property from your gain. These include:

estate agents’ and solicitors’ fees

costs of improvement works, for example for an extension - normal maintenance costs like decorating do not count

You cannot deduct certain costs, like interest on a loan to buy your property. Contact HM Revenue and Customs (HMRC) if you’re not sure whether you can deduct a certain cost.

There are special rules for calculating your gain if you sell a lease or your home is compulsorily purchased.

Work out if you need to pay

Once you know your gain and have worked out how much tax relief you get, you can calculate if you need to report and pay Capital Gains Tax.

You cannot use the calculator if you:

sold other chargeable assets in the tax year, for example shares

reduced your share of a property that you still jointly own

claim any reliefs other than Private Residence Relief or Letting Relief

are a company, agent, trustee or personal representative

Calculate Capital Gains Tax

If you have Capital Gains Tax to pay

You must report and pay any Capital Gains Tax on most sales of UK property within 30 days.

Living away from your home

You may get less Private Residence Relief if you live away from your home. However, you always get relief for certain periods.

The rules are different if you’re not UK resident for tax.

Periods that always qualify for relief

No matter how many homes you own or where you lived at the time, you always get relief for the last 9 months before you sold your home.

It must have been your only or main residence at some point while you owned it.

You’ll also get relief for up to the first 2 years that you owned the home if both the following apply:

it was being built, renovated or you could not sell your old home

you lived in it as your only or main residence within 2 years of owning it

You get relief for these periods even if you nominated a different home as your main home.

If you have one home or you nominated your home

You get relief if you were away from it for:

any reason for periods adding up to 3 years

up to 4 years if you had to live away from home in the UK for work

any period if you were working outside the UK

You must have lived in the home before and afterwards, unless your work prevented you.

If you only own one home you get relief for the last 36 months before you sold your home if any of the following apply:

you’re disabled

you’re in long-term residential care

you sold the property before 6 April 2014

You get relief for the last 18 months if none of these apply, but you sold your home before 6 April 2020.

If you own more than one home

In most cases, you only get relief for one home for any period. You must work out when you lived in each property as your main home.

If you’re married or in a civil partnership only one home per couple counts as your main home for any period.

If you’ve nominated a home you cannot get relief for another property for the time your home is nominated, apart from for the periods that always qualify for relief.

There are other rules that affect tax relief when you sell your home.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.

Nominating a home

If you nominate a property as your main home you qualify for relief for most of the time you live away. You must have lived in the home as your only or main residence at some point while you owned it.

The rules are different if you’re not UK resident for tax.

You cannot get relief for another property for the time your home is nominated, apart from for certain periods that always qualify for relief.

You can nominate one property as your main home by writing to HM Revenue and Customs (HMRC). Include the address of the home you want to nominate. All the owners of the property must sign the letter.

If you want to nominate a home you must do this within 2 years every time your combination of homes changes.

If you do not nominate a home and you sell one of your properties you must work out how long you lived in it as your main home.

Overseas properties

From 6 April 2015, you can only nominate an overseas property if you lived in it for at least 90 days in the tax year.

If you let out your home

You may have to pay Capital Gains Tax if you’ve let out your home. How much you pay depends on how long you lived in it.

Having a lodger does not count as letting out your home.

Work out how much tax you have to pay

You’ll pay tax on your ‘chargeable gain’. This is your gain minus any Private Residence Relief you’re eligible for.

You get full relief for:

the years you lived in the home

the last 9 months you owned the home - even if you were not living there at the time

If you sold the property between 6 April 2014 and 6 April 2020, you get relief for the last 18 months you owned it.

If you only own one home and you’re disabled, in long-term residential care or sold the property before 6 April 2014 you get full relief for the last 36 months you owned it.

If you only let out part of your home

You’ll need to work out what proportion of your home you lived in. You only get Private Residence Relief on this proportion of your gain.

Claim Letting Relief

If you lived in your home at the same time as your tenants, you may qualify for Letting Relief on gains you make when you sell the property.

You can get the lowest of the following:

the same amount you got in Private Residence Relief

the same amount as the chargeable gain you made while letting out part of your home

Letting Relief does not cover any proportion of the chargeable gain you make while your home is empty.

There are other rules that may affect the amount of Capital Gains Tax you need to pay.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.

you have one home and you’ve lived in it as your main home for all the time you’ve owned it

Tax when you sell your home

Private Residence Relief

You do not pay Capital Gains Tax when you sell (or ‘dispose of’) your home if all of the following apply:

you have not let part of it out - this does not include having a lodger

the grounds, including all buildings, are less than 5,000 square metres (just over an acre) in total

you did not buy it just to make a gain

Find out if you’re eligible for Private Residence Relief.

Married couples and civil partners can only count one property as their main home at any one time.

The rules are different if you sell property that’s not your home or if you live abroad.

Work out your gain

You may need to pay tax when you sell your home if you do not qualify for full Private Residence Relief.

If you have tax to pay you need to work out how much gain you made when you sold your home.

Your gain is usually the difference between what you paid for your home and what you sold it for. Use the market value instead if:

it was a gift (there are different rules if it was to your spouse, civil partner or a charity)

you sold it for less than it was worth to help the buyer

you inherited the asset (and do not know the Inheritance Tax value)

you owned it before April 1982

If you’re not resident in the UK for tax, you only pay tax on gains since 5 April 2015.

Deducting costs

You can deduct costs of buying, selling or improving your property from your gain. These include:

estate agents’ and solicitors’ fees

costs of improvement works, for example for an extension - normal maintenance costs like decorating do not count

There are special rules for calculating your gain if you sell a lease or your home is compulsorily purchased.

Work out if you need to pay

Once you know your gain and have worked out how much tax relief you get, you can calculate if you need to report and pay Capital Gains Tax.

You cannot use the calculator if you:

sold other chargeable assets in the tax year, for example shares

reduced your share of a property that you still jointly own

claim any reliefs other than Private Residence Relief or Letting Relief

are a company, agent, trustee or personal representative

Calculate Capital Gains Tax

If you have Capital Gains Tax to pay

You must report and pay any Capital Gains Tax on most sales of UK property within 30 days.

Living away from your home

You may get less Private Residence Relief if you live away from your home. However, you always get relief for certain periods.

The rules are different if you’re not UK resident for tax.

Periods that always qualify for relief

No matter how many homes you own or where you lived at the time, you always get relief for the last 9 months before you sold your home.

It must have been your only or main residence at some point while you owned it.

You’ll also get relief for up to the first 2 years that you owned the home if both the following apply:

it was being built, renovated or you could not sell your old home

you lived in it as your only or main residence within 2 years of owning it

You get relief for these periods even if you nominated a different home as your main home.

If you have one home or you nominated your home

You get relief if you were away from it for:

any reason for periods adding up to 3 years

up to 4 years if you had to live away from home in the UK for work

any period if you were working outside the UK

You must have lived in the home before and afterwards, unless your work prevented you.

If you only own one home you get relief for the last 36 months before you sold your home if any of the following apply:

you’re disabled

you’re in long-term residential care

you sold the property before 6 April 2014

You get relief for the last 18 months if none of these apply, but you sold your home before 6 April 2020.

If you own more than one home

In most cases, you only get relief for one home for any period. You must work out when you lived in each property as your main home.

If you’re married or in a civil partnership only one home per couple counts as your main home for any period.

There are other rules that affect tax relief when you sell your home.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.

Nominating a home

The rules are different if you’re not UK resident for tax.

If you want to nominate a home you must do this within 2 years every time your combination of homes changes.

If you do not nominate a home and you sell one of your properties you must work out how long you lived in it as your main home.

Overseas properties

From 6 April 2015, you can only nominate an overseas property if you lived in it for at least 90 days in the tax year.

If you let out your home

You may have to pay Capital Gains Tax if you’ve let out your home. How much you pay depends on how long you lived in it.

Having a lodger does not count as letting out your home.

Work out how much tax you have to pay

You’ll pay tax on your ‘chargeable gain’. This is your gain minus any Private Residence Relief you’re eligible for.

You get full relief for:

the years you lived in the home

the last 9 months you owned the home - even if you were not living there at the time

If you sold the property between 6 April 2014 and 6 April 2020, you get relief for the last 18 months you owned it.

If you only let out part of your home

You’ll need to work out what proportion of your home you lived in. You only get Private Residence Relief on this proportion of your gain.

Claim Letting Relief

You can get the lowest of the following:

the same amount you got in Private Residence Relief

the same amount as the chargeable gain you made while letting out part of your home

Letting Relief does not cover any proportion of the chargeable gain you make while your home is empty.

There are other rules that may affect the amount of Capital Gains Tax you need to pay.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.

you have not let part of it out - this does not include having a lodger

Tax when you sell your home

Private Residence Relief

You do not pay Capital Gains Tax when you sell (or ‘dispose of’) your home if all of the following apply:

you have one home and you’ve lived in it as your main home for all the time you’ve owned it

the grounds, including all buildings, are less than 5,000 square metres (just over an acre) in total

you did not buy it just to make a gain

Find out if you’re eligible for Private Residence Relief.

Married couples and civil partners can only count one property as their main home at any one time.

The rules are different if you sell property that’s not your home or if you live abroad.

Work out your gain

You may need to pay tax when you sell your home if you do not qualify for full Private Residence Relief.

If you have tax to pay you need to work out how much gain you made when you sold your home.

Your gain is usually the difference between what you paid for your home and what you sold it for. Use the market value instead if:

it was a gift (there are different rules if it was to your spouse, civil partner or a charity)

you sold it for less than it was worth to help the buyer

you inherited the asset (and do not know the Inheritance Tax value)

you owned it before April 1982

If you’re not resident in the UK for tax, you only pay tax on gains since 5 April 2015.

Deducting costs

You can deduct costs of buying, selling or improving your property from your gain. These include:

estate agents’ and solicitors’ fees

costs of improvement works, for example for an extension - normal maintenance costs like decorating do not count

There are special rules for calculating your gain if you sell a lease or your home is compulsorily purchased.

Work out if you need to pay

Once you know your gain and have worked out how much tax relief you get, you can calculate if you need to report and pay Capital Gains Tax.

You cannot use the calculator if you:

sold other chargeable assets in the tax year, for example shares

reduced your share of a property that you still jointly own

claim any reliefs other than Private Residence Relief or Letting Relief

are a company, agent, trustee or personal representative

Calculate Capital Gains Tax

If you have Capital Gains Tax to pay

You must report and pay any Capital Gains Tax on most sales of UK property within 30 days.

Living away from your home

You may get less Private Residence Relief if you live away from your home. However, you always get relief for certain periods.

The rules are different if you’re not UK resident for tax.

Periods that always qualify for relief

No matter how many homes you own or where you lived at the time, you always get relief for the last 9 months before you sold your home.

It must have been your only or main residence at some point while you owned it.

You’ll also get relief for up to the first 2 years that you owned the home if both the following apply:

it was being built, renovated or you could not sell your old home

you lived in it as your only or main residence within 2 years of owning it

You get relief for these periods even if you nominated a different home as your main home.

If you have one home or you nominated your home

You get relief if you were away from it for:

any reason for periods adding up to 3 years

up to 4 years if you had to live away from home in the UK for work

any period if you were working outside the UK

You must have lived in the home before and afterwards, unless your work prevented you.

If you only own one home you get relief for the last 36 months before you sold your home if any of the following apply:

you’re disabled

you’re in long-term residential care

you sold the property before 6 April 2014

You get relief for the last 18 months if none of these apply, but you sold your home before 6 April 2020.

If you own more than one home

In most cases, you only get relief for one home for any period. You must work out when you lived in each property as your main home.

If you’re married or in a civil partnership only one home per couple counts as your main home for any period.

There are other rules that affect tax relief when you sell your home.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.

Nominating a home

The rules are different if you’re not UK resident for tax.

If you want to nominate a home you must do this within 2 years every time your combination of homes changes.

If you do not nominate a home and you sell one of your properties you must work out how long you lived in it as your main home.

Overseas properties

From 6 April 2015, you can only nominate an overseas property if you lived in it for at least 90 days in the tax year.

If you let out your home

You may have to pay Capital Gains Tax if you’ve let out your home. How much you pay depends on how long you lived in it.

Having a lodger does not count as letting out your home.

Work out how much tax you have to pay

You’ll pay tax on your ‘chargeable gain’. This is your gain minus any Private Residence Relief you’re eligible for.

You get full relief for:

the years you lived in the home

the last 9 months you owned the home - even if you were not living there at the time

If you sold the property between 6 April 2014 and 6 April 2020, you get relief for the last 18 months you owned it.

If you only let out part of your home

You’ll need to work out what proportion of your home you lived in. You only get Private Residence Relief on this proportion of your gain.

Claim Letting Relief

You can get the lowest of the following:

the same amount you got in Private Residence Relief

the same amount as the chargeable gain you made while letting out part of your home

Letting Relief does not cover any proportion of the chargeable gain you make while your home is empty.

There are other rules that may affect the amount of Capital Gains Tax you need to pay.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.

Tax when you sell your home

Private Residence Relief

You do not pay Capital Gains Tax when you sell (or ‘dispose of’) your home if all of the following apply:

you have one home and you’ve lived in it as your main home for all the time you’ve owned it

you have not let part of it out - this does not include having a lodger

the grounds, including all buildings, are less than 5,000 square metres (just over an acre) in total

you did not buy it just to make a gain

Find out if you’re eligible for Private Residence Relief.

Married couples and civil partners can only count one property as their main home at any one time.

The rules are different if you sell property that’s not your home or if you live abroad.

Work out your gain

You may need to pay tax when you sell your home if you do not qualify for full Private Residence Relief.

If you have tax to pay you need to work out how much gain you made when you sold your home.

Your gain is usually the difference between what you paid for your home and what you sold it for. Use the market value instead if:

it was a gift (there are different rules if it was to your spouse, civil partner or a charity)

you sold it for less than it was worth to help the buyer

you inherited the asset (and do not know the Inheritance Tax value)

you owned it before April 1982

If you’re not resident in the UK for tax, you only pay tax on gains since 5 April 2015.

Deducting costs

You can deduct costs of buying, selling or improving your property from your gain. These include:

estate agents’ and solicitors’ fees

costs of improvement works, for example for an extension - normal maintenance costs like decorating do not count

There are special rules for calculating your gain if you sell a lease or your home is compulsorily purchased.

Work out if you need to pay

Once you know your gain and have worked out how much tax relief you get, you can calculate if you need to report and pay Capital Gains Tax.

You cannot use the calculator if you:

sold other chargeable assets in the tax year, for example shares

reduced your share of a property that you still jointly own

claim any reliefs other than Private Residence Relief or Letting Relief

are a company, agent, trustee or personal representative

Calculate Capital Gains Tax

If you have Capital Gains Tax to pay

You must report and pay any Capital Gains Tax on most sales of UK property within 30 days.

Living away from your home

You may get less Private Residence Relief if you live away from your home. However, you always get relief for certain periods.

The rules are different if you’re not UK resident for tax.

Periods that always qualify for relief

No matter how many homes you own or where you lived at the time, you always get relief for the last 9 months before you sold your home.

It must have been your only or main residence at some point while you owned it.

You’ll also get relief for up to the first 2 years that you owned the home if both the following apply:

it was being built, renovated or you could not sell your old home

you lived in it as your only or main residence within 2 years of owning it

You get relief for these periods even if you nominated a different home as your main home.

If you have one home or you nominated your home

You get relief if you were away from it for:

any reason for periods adding up to 3 years

up to 4 years if you had to live away from home in the UK for work

any period if you were working outside the UK

You must have lived in the home before and afterwards, unless your work prevented you.

If you only own one home you get relief for the last 36 months before you sold your home if any of the following apply:

you’re disabled

you’re in long-term residential care

you sold the property before 6 April 2014

You get relief for the last 18 months if none of these apply, but you sold your home before 6 April 2020.

If you own more than one home

In most cases, you only get relief for one home for any period. You must work out when you lived in each property as your main home.

If you’re married or in a civil partnership only one home per couple counts as your main home for any period.

There are other rules that affect tax relief when you sell your home.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.

Nominating a home

The rules are different if you’re not UK resident for tax.

If you want to nominate a home you must do this within 2 years every time your combination of homes changes.

If you do not nominate a home and you sell one of your properties you must work out how long you lived in it as your main home.

Overseas properties

From 6 April 2015, you can only nominate an overseas property if you lived in it for at least 90 days in the tax year.

If you let out your home

You may have to pay Capital Gains Tax if you’ve let out your home. How much you pay depends on how long you lived in it.

Having a lodger does not count as letting out your home.

Work out how much tax you have to pay

You’ll pay tax on your ‘chargeable gain’. This is your gain minus any Private Residence Relief you’re eligible for.

You get full relief for:

the years you lived in the home

the last 9 months you owned the home - even if you were not living there at the time

If you sold the property between 6 April 2014 and 6 April 2020, you get relief for the last 18 months you owned it.

If you only let out part of your home

You’ll need to work out what proportion of your home you lived in. You only get Private Residence Relief on this proportion of your gain.

Claim Letting Relief

You can get the lowest of the following:

the same amount you got in Private Residence Relief

the same amount as the chargeable gain you made while letting out part of your home

Letting Relief does not cover any proportion of the chargeable gain you make while your home is empty.

There are other rules that may affect the amount of Capital Gains Tax you need to pay.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.

the grounds, including all buildings, are less than 5,000 square metres (just over an acre) in total

Tax when you sell your home

Private Residence Relief

You do not pay Capital Gains Tax when you sell (or ‘dispose of’) your home if all of the following apply:

you have one home and you’ve lived in it as your main home for all the time you’ve owned it

you have not let part of it out - this does not include having a lodger

you did not buy it just to make a gain

Find out if you’re eligible for Private Residence Relief.

Married couples and civil partners can only count one property as their main home at any one time.

The rules are different if you sell property that’s not your home or if you live abroad.

Work out your gain

You may need to pay tax when you sell your home if you do not qualify for full Private Residence Relief.

If you have tax to pay you need to work out how much gain you made when you sold your home.

Your gain is usually the difference between what you paid for your home and what you sold it for. Use the market value instead if:

it was a gift (there are different rules if it was to your spouse, civil partner or a charity)

you sold it for less than it was worth to help the buyer

you inherited the asset (and do not know the Inheritance Tax value)

you owned it before April 1982

If you’re not resident in the UK for tax, you only pay tax on gains since 5 April 2015.

Deducting costs

You can deduct costs of buying, selling or improving your property from your gain. These include:

estate agents’ and solicitors’ fees

costs of improvement works, for example for an extension - normal maintenance costs like decorating do not count

There are special rules for calculating your gain if you sell a lease or your home is compulsorily purchased.

Work out if you need to pay

Once you know your gain and have worked out how much tax relief you get, you can calculate if you need to report and pay Capital Gains Tax.

You cannot use the calculator if you:

sold other chargeable assets in the tax year, for example shares

reduced your share of a property that you still jointly own

claim any reliefs other than Private Residence Relief or Letting Relief

are a company, agent, trustee or personal representative

Calculate Capital Gains Tax

If you have Capital Gains Tax to pay

You must report and pay any Capital Gains Tax on most sales of UK property within 30 days.

Living away from your home

You may get less Private Residence Relief if you live away from your home. However, you always get relief for certain periods.

The rules are different if you’re not UK resident for tax.

Periods that always qualify for relief

No matter how many homes you own or where you lived at the time, you always get relief for the last 9 months before you sold your home.

It must have been your only or main residence at some point while you owned it.

You’ll also get relief for up to the first 2 years that you owned the home if both the following apply:

it was being built, renovated or you could not sell your old home

you lived in it as your only or main residence within 2 years of owning it

You get relief for these periods even if you nominated a different home as your main home.

If you have one home or you nominated your home

You get relief if you were away from it for:

any reason for periods adding up to 3 years

up to 4 years if you had to live away from home in the UK for work

any period if you were working outside the UK

You must have lived in the home before and afterwards, unless your work prevented you.

If you only own one home you get relief for the last 36 months before you sold your home if any of the following apply:

you’re disabled

you’re in long-term residential care

you sold the property before 6 April 2014

You get relief for the last 18 months if none of these apply, but you sold your home before 6 April 2020.

If you own more than one home

In most cases, you only get relief for one home for any period. You must work out when you lived in each property as your main home.

If you’re married or in a civil partnership only one home per couple counts as your main home for any period.

There are other rules that affect tax relief when you sell your home.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.

Nominating a home

The rules are different if you’re not UK resident for tax.

If you want to nominate a home you must do this within 2 years every time your combination of homes changes.

If you do not nominate a home and you sell one of your properties you must work out how long you lived in it as your main home.

Overseas properties

From 6 April 2015, you can only nominate an overseas property if you lived in it for at least 90 days in the tax year.

If you let out your home

You may have to pay Capital Gains Tax if you’ve let out your home. How much you pay depends on how long you lived in it.

Having a lodger does not count as letting out your home.

Work out how much tax you have to pay

You’ll pay tax on your ‘chargeable gain’. This is your gain minus any Private Residence Relief you’re eligible for.

You get full relief for:

the years you lived in the home

the last 9 months you owned the home - even if you were not living there at the time

If you sold the property between 6 April 2014 and 6 April 2020, you get relief for the last 18 months you owned it.

If you only let out part of your home

You’ll need to work out what proportion of your home you lived in. You only get Private Residence Relief on this proportion of your gain.

Claim Letting Relief

You can get the lowest of the following:

the same amount you got in Private Residence Relief

the same amount as the chargeable gain you made while letting out part of your home

Letting Relief does not cover any proportion of the chargeable gain you make while your home is empty.

There are other rules that may affect the amount of Capital Gains Tax you need to pay.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.

you did not buy it just to make a gain

Tax when you sell your home

Private Residence Relief

You do not pay Capital Gains Tax when you sell (or ‘dispose of’) your home if all of the following apply:

you have one home and you’ve lived in it as your main home for all the time you’ve owned it

you have not let part of it out - this does not include having a lodger

the grounds, including all buildings, are less than 5,000 square metres (just over an acre) in total

you did not buy it just to make a gain

Find out if you’re eligible for Private Residence Relief.

Married couples and civil partners can only count one property as their main home at any one time.

The rules are different if you sell property that’s not your home or if you live abroad.

Work out your gain

You may need to pay tax when you sell your home if you do not qualify for full Private Residence Relief.

If you have tax to pay you need to work out how much gain you made when you sold your home.

Your gain is usually the difference between what you paid for your home and what you sold it for. Use the market value instead if:

it was a gift (there are different rules if it was to your spouse, civil partner or a charity)

you sold it for less than it was worth to help the buyer

you inherited the asset (and do not know the Inheritance Tax value)

you owned it before April 1982

If you’re not resident in the UK for tax, you only pay tax on gains since 5 April 2015.

Deducting costs

You can deduct costs of buying, selling or improving your property from your gain. These include:

estate agents’ and solicitors’ fees

costs of improvement works, for example for an extension - normal maintenance costs like decorating do not count

There are special rules for calculating your gain if you sell a lease or your home is compulsorily purchased.

Work out if you need to pay

Once you know your gain and have worked out how much tax relief you get, you can calculate if you need to report and pay Capital Gains Tax.

You cannot use the calculator if you:

sold other chargeable assets in the tax year, for example shares

reduced your share of a property that you still jointly own

claim any reliefs other than Private Residence Relief or Letting Relief

are a company, agent, trustee or personal representative

Calculate Capital Gains Tax

If you have Capital Gains Tax to pay

You must report and pay any Capital Gains Tax on most sales of UK property within 30 days.

Living away from your home

You may get less Private Residence Relief if you live away from your home. However, you always get relief for certain periods.

The rules are different if you’re not UK resident for tax.

Periods that always qualify for relief

No matter how many homes you own or where you lived at the time, you always get relief for the last 9 months before you sold your home.

It must have been your only or main residence at some point while you owned it.

You’ll also get relief for up to the first 2 years that you owned the home if both the following apply:

it was being built, renovated or you could not sell your old home

you lived in it as your only or main residence within 2 years of owning it

You get relief for these periods even if you nominated a different home as your main home.

If you have one home or you nominated your home

You get relief if you were away from it for:

any reason for periods adding up to 3 years

up to 4 years if you had to live away from home in the UK for work

any period if you were working outside the UK

You must have lived in the home before and afterwards, unless your work prevented you.

If you only own one home you get relief for the last 36 months before you sold your home if any of the following apply:

you’re disabled

you’re in long-term residential care

you sold the property before 6 April 2014

You get relief for the last 18 months if none of these apply, but you sold your home before 6 April 2020.

If you own more than one home

In most cases, you only get relief for one home for any period. You must work out when you lived in each property as your main home.

If you’re married or in a civil partnership only one home per couple counts as your main home for any period.

There are other rules that affect tax relief when you sell your home.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.

Nominating a home

The rules are different if you’re not UK resident for tax.

If you want to nominate a home you must do this within 2 years every time your combination of homes changes.

If you do not nominate a home and you sell one of your properties you must work out how long you lived in it as your main home.

Overseas properties

From 6 April 2015, you can only nominate an overseas property if you lived in it for at least 90 days in the tax year.

If you let out your home

You may have to pay Capital Gains Tax if you’ve let out your home. How much you pay depends on how long you lived in it.

Having a lodger does not count as letting out your home.

Work out how much tax you have to pay

You’ll pay tax on your ‘chargeable gain’. This is your gain minus any Private Residence Relief you’re eligible for.

You get full relief for:

the years you lived in the home

the last 9 months you owned the home - even if you were not living there at the time

If you sold the property between 6 April 2014 and 6 April 2020, you get relief for the last 18 months you owned it.

If you only let out part of your home

You’ll need to work out what proportion of your home you lived in. You only get Private Residence Relief on this proportion of your gain.

Claim Letting Relief

You can get the lowest of the following:

the same amount you got in Private Residence Relief

the same amount as the chargeable gain you made while letting out part of your home

Letting Relief does not cover any proportion of the chargeable gain you make while your home is empty.

There are other rules that may affect the amount of Capital Gains Tax you need to pay.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.

Tax when you sell your home

Private Residence Relief

You do not pay Capital Gains Tax when you sell (or ‘dispose of’) your home if all of the following apply:

you have one home and you’ve lived in it as your main home for all the time you’ve owned it

you have not let part of it out - this does not include having a lodger

the grounds, including all buildings, are less than 5,000 square metres (just over an acre) in total

you did not buy it just to make a gain

Find out if you’re eligible for Private Residence Relief.

Married couples and civil partners can only count one property as their main home at any one time.

The rules are different if you sell property that’s not your home or if you live abroad.

Work out your gain

You may need to pay tax when you sell your home if you do not qualify for full Private Residence Relief.

If you have tax to pay you need to work out how much gain you made when you sold your home.

Your gain is usually the difference between what you paid for your home and what you sold it for. Use the market value instead if:

it was a gift (there are different rules if it was to your spouse, civil partner or a charity)

you sold it for less than it was worth to help the buyer

you inherited the asset (and do not know the Inheritance Tax value)

you owned it before April 1982

If you’re not resident in the UK for tax, you only pay tax on gains since 5 April 2015.

Deducting costs

You can deduct costs of buying, selling or improving your property from your gain. These include:

estate agents’ and solicitors’ fees

costs of improvement works, for example for an extension - normal maintenance costs like decorating do not count

There are special rules for calculating your gain if you sell a lease or your home is compulsorily purchased.

Work out if you need to pay

Once you know your gain and have worked out how much tax relief you get, you can calculate if you need to report and pay Capital Gains Tax.

You cannot use the calculator if you:

sold other chargeable assets in the tax year, for example shares

reduced your share of a property that you still jointly own

claim any reliefs other than Private Residence Relief or Letting Relief

are a company, agent, trustee or personal representative

Calculate Capital Gains Tax

If you have Capital Gains Tax to pay

You must report and pay any Capital Gains Tax on most sales of UK property within 30 days.

Living away from your home

You may get less Private Residence Relief if you live away from your home. However, you always get relief for certain periods.

The rules are different if you’re not UK resident for tax.

Periods that always qualify for relief

No matter how many homes you own or where you lived at the time, you always get relief for the last 9 months before you sold your home.

It must have been your only or main residence at some point while you owned it.

You’ll also get relief for up to the first 2 years that you owned the home if both the following apply:

it was being built, renovated or you could not sell your old home

you lived in it as your only or main residence within 2 years of owning it

You get relief for these periods even if you nominated a different home as your main home.

If you have one home or you nominated your home

You get relief if you were away from it for:

any reason for periods adding up to 3 years

up to 4 years if you had to live away from home in the UK for work

any period if you were working outside the UK

You must have lived in the home before and afterwards, unless your work prevented you.

If you only own one home you get relief for the last 36 months before you sold your home if any of the following apply:

you’re disabled

you’re in long-term residential care

you sold the property before 6 April 2014

You get relief for the last 18 months if none of these apply, but you sold your home before 6 April 2020.

If you own more than one home

In most cases, you only get relief for one home for any period. You must work out when you lived in each property as your main home.

If you’re married or in a civil partnership only one home per couple counts as your main home for any period.

There are other rules that affect tax relief when you sell your home.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.

Nominating a home

The rules are different if you’re not UK resident for tax.

If you want to nominate a home you must do this within 2 years every time your combination of homes changes.

If you do not nominate a home and you sell one of your properties you must work out how long you lived in it as your main home.

Overseas properties

From 6 April 2015, you can only nominate an overseas property if you lived in it for at least 90 days in the tax year.

If you let out your home

You may have to pay Capital Gains Tax if you’ve let out your home. How much you pay depends on how long you lived in it.

Having a lodger does not count as letting out your home.

Work out how much tax you have to pay

You’ll pay tax on your ‘chargeable gain’. This is your gain minus any Private Residence Relief you’re eligible for.

You get full relief for:

the years you lived in the home

the last 9 months you owned the home - even if you were not living there at the time

If you sold the property between 6 April 2014 and 6 April 2020, you get relief for the last 18 months you owned it.

If you only let out part of your home

You’ll need to work out what proportion of your home you lived in. You only get Private Residence Relief on this proportion of your gain.

Claim Letting Relief

You can get the lowest of the following:

the same amount you got in Private Residence Relief

the same amount as the chargeable gain you made while letting out part of your home

Letting Relief does not cover any proportion of the chargeable gain you make while your home is empty.

There are other rules that may affect the amount of Capital Gains Tax you need to pay.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.