I am 45 and a carer of a 80 years old disabled woman. I spend 25 hours per week caring for her. I want to maintain my National insurance record because I don't want it affect my future state pension like it happened to my sister. Can I claim Carers Credit?

You could get Carer’s Credit if you’re caring for someone for at least 20 hours a week.

Carer's Credit

Overview

Carer’s Credit is a National Insurance credit that helps with gaps in your National Insurance record. Your State Pension is based on your National Insurance record.

Your income, savings or investments will not affect eligibility for Carer’s Credit.

What you'll get

If you’re eligible for Carer’s Credit, you can get credits to help fill gaps in your National Insurance record.

This means you can take on caring responsibilities without affecting your ability to qualify for the State Pension.

Eligibility

To get Carer’s Credit you must be:

aged 16 or over

under State Pension age

looking after one or more people for at least 20 hours a week

The person you’re looking after must get one of the following:

Disability Living Allowance care component at the middle or highest rate

Attendance Allowance

Constant Attendance Allowance

Personal Independence Payment - daily living component, at the standard or enhanced rate

Armed Forces Independence Payment

If the person you’re caring for does not get one of these benefits, you may still be able to get Carer’s Credit. When you apply, fill in the ‘Care Certificate’ part of the application form and get a health or social care professional to sign it.

Carers who do not qualify for Carer’s Allowance may qualify for Carer’s Credit.

Breaks in caring and eligibility

You can still get Carer’s Credit even if you have breaks from caring (up to 12 weeks in a row).

For example, you’ll still get Carer’s Credit for 12 weeks if:

you take a short holiday

someone you look after goes into hospital

you go into hospital

Keep the Carer’s Allowance Unit updated if you have a break in caring of more than 12 weeks in a row.

How to claim

Before you start

You do not need to apply for Carer’s Credit if you:

get Carer’s Allowance - you’ll automatically get credits

get Child Benefit for a child under the age of 12 - you’ll automatically get credits

are a foster carer - you can apply for National Insurance credits instead

Apply using a form

Download the Carer’s Credit claim form.

The form includes a Care Certificate - ask a health or social care professional to sign it for you.

You can also get the form by calling the Carer’s Allowance Unit.

Alternative formats

Call the Carer’s Allowance Unit to ask for alternative formats, such as braille, large print or audio CD.

Where to send your form

If you disagree with a decision

You can challenge a decision about your claim. This is called asking for mandatory reconsideration.

Carer's Credit

Overview

You could get Carer’s Credit if you’re caring for someone for at least 20 hours a week.

Your income, savings or investments will not affect eligibility for Carer’s Credit.

What you'll get

Eligibility

To get Carer’s Credit you must be:

aged 16 or over

under State Pension age

looking after one or more people for at least 20 hours a week

The person you’re looking after must get one of the following:

Disability Living Allowance care component at the middle or highest rate

Attendance Allowance

Constant Attendance Allowance

Personal Independence Payment - daily living component, at the standard or enhanced rate

Armed Forces Independence Payment

Carers who do not qualify for Carer’s Allowance may qualify for Carer’s Credit.

Breaks in caring and eligibility

You can still get Carer’s Credit even if you have breaks from caring (up to 12 weeks in a row).

For example, you’ll still get Carer’s Credit for 12 weeks if:

you take a short holiday

someone you look after goes into hospital

you go into hospital

Keep the Carer’s Allowance Unit updated if you have a break in caring of more than 12 weeks in a row.

How to claim

Before you start

You do not need to apply for Carer’s Credit if you:

get Carer’s Allowance - you’ll automatically get credits

get Child Benefit for a child under the age of 12 - you’ll automatically get credits

are a foster carer - you can apply for National Insurance credits instead

Apply using a form

Download the Carer’s Credit claim form.

The form includes a Care Certificate - ask a health or social care professional to sign it for you.

You can also get the form by calling the Carer’s Allowance Unit.

Alternative formats

Where to send your form

If you disagree with a decision

You can challenge a decision about your claim. This is called asking for mandatory reconsideration.

Carer's Credit

Overview

You could get Carer’s Credit if you’re caring for someone for at least 20 hours a week.

Your income, savings or investments will not affect eligibility for Carer’s Credit.

What you'll get

Eligibility

To get Carer’s Credit you must be:

aged 16 or over

under State Pension age

looking after one or more people for at least 20 hours a week

The person you’re looking after must get one of the following:

Disability Living Allowance care component at the middle or highest rate

Attendance Allowance

Constant Attendance Allowance

Personal Independence Payment - daily living component, at the standard or enhanced rate

Armed Forces Independence Payment

Carers who do not qualify for Carer’s Allowance may qualify for Carer’s Credit.

Breaks in caring and eligibility

You can still get Carer’s Credit even if you have breaks from caring (up to 12 weeks in a row).

For example, you’ll still get Carer’s Credit for 12 weeks if:

you take a short holiday

someone you look after goes into hospital

you go into hospital

Keep the Carer’s Allowance Unit updated if you have a break in caring of more than 12 weeks in a row.

How to claim

Before you start

You do not need to apply for Carer’s Credit if you:

get Carer’s Allowance - you’ll automatically get credits

get Child Benefit for a child under the age of 12 - you’ll automatically get credits

are a foster carer - you can apply for National Insurance credits instead

Apply using a form

Download the Carer’s Credit claim form.

The form includes a Care Certificate - ask a health or social care professional to sign it for you.

You can also get the form by calling the Carer’s Allowance Unit.

Alternative formats

Where to send your form

If you disagree with a decision

You can challenge a decision about your claim. This is called asking for mandatory reconsideration.

To get Carer’s Credit you must be:

Carer's Credit

Overview

You could get Carer’s Credit if you’re caring for someone for at least 20 hours a week.

Your income, savings or investments will not affect eligibility for Carer’s Credit.

What you'll get

Eligibility

To get Carer’s Credit you must be:

aged 16 or over

under State Pension age

looking after one or more people for at least 20 hours a week

The person you’re looking after must get one of the following:

Disability Living Allowance care component at the middle or highest rate

Attendance Allowance

Constant Attendance Allowance

Personal Independence Payment - daily living component, at the standard or enhanced rate

Armed Forces Independence Payment

Carers who do not qualify for Carer’s Allowance may qualify for Carer’s Credit.

Breaks in caring and eligibility

You can still get Carer’s Credit even if you have breaks from caring (up to 12 weeks in a row).

For example, you’ll still get Carer’s Credit for 12 weeks if:

you take a short holiday

someone you look after goes into hospital

you go into hospital

Keep the Carer’s Allowance Unit updated if you have a break in caring of more than 12 weeks in a row.

How to claim

Before you start

You do not need to apply for Carer’s Credit if you:

get Carer’s Allowance - you’ll automatically get credits

get Child Benefit for a child under the age of 12 - you’ll automatically get credits

are a foster carer - you can apply for National Insurance credits instead

Apply using a form

Download the Carer’s Credit claim form.

The form includes a Care Certificate - ask a health or social care professional to sign it for you.

You can also get the form by calling the Carer’s Allowance Unit.

Alternative formats

Where to send your form

If you disagree with a decision

You can challenge a decision about your claim. This is called asking for mandatory reconsideration.

aged 16 or over

Carer's Credit

Overview

You could get Carer’s Credit if you’re caring for someone for at least 20 hours a week.

Your income, savings or investments will not affect eligibility for Carer’s Credit.

What you'll get

Eligibility

To get Carer’s Credit you must be:

aged 16 or over

under State Pension age

looking after one or more people for at least 20 hours a week

The person you’re looking after must get one of the following:

Disability Living Allowance care component at the middle or highest rate

Attendance Allowance

Constant Attendance Allowance

Personal Independence Payment - daily living component, at the standard or enhanced rate

Armed Forces Independence Payment

Carers who do not qualify for Carer’s Allowance may qualify for Carer’s Credit.

Breaks in caring and eligibility

You can still get Carer’s Credit even if you have breaks from caring (up to 12 weeks in a row).

For example, you’ll still get Carer’s Credit for 12 weeks if:

you take a short holiday

someone you look after goes into hospital

you go into hospital

Keep the Carer’s Allowance Unit updated if you have a break in caring of more than 12 weeks in a row.

How to claim

Before you start

You do not need to apply for Carer’s Credit if you:

get Carer’s Allowance - you’ll automatically get credits

get Child Benefit for a child under the age of 12 - you’ll automatically get credits

are a foster carer - you can apply for National Insurance credits instead

Apply using a form

Download the Carer’s Credit claim form.

The form includes a Care Certificate - ask a health or social care professional to sign it for you.

You can also get the form by calling the Carer’s Allowance Unit.

Alternative formats

Where to send your form

If you disagree with a decision

You can challenge a decision about your claim. This is called asking for mandatory reconsideration.

under State Pension age

Carer's Credit

Overview

You could get Carer’s Credit if you’re caring for someone for at least 20 hours a week.

Your income, savings or investments will not affect eligibility for Carer’s Credit.

What you'll get

Eligibility

To get Carer’s Credit you must be:

aged 16 or over

under State Pension age

looking after one or more people for at least 20 hours a week

The person you’re looking after must get one of the following:

Disability Living Allowance care component at the middle or highest rate

Attendance Allowance

Constant Attendance Allowance

Personal Independence Payment - daily living component, at the standard or enhanced rate

Armed Forces Independence Payment

Carers who do not qualify for Carer’s Allowance may qualify for Carer’s Credit.

Breaks in caring and eligibility

You can still get Carer’s Credit even if you have breaks from caring (up to 12 weeks in a row).

For example, you’ll still get Carer’s Credit for 12 weeks if:

you take a short holiday

someone you look after goes into hospital

you go into hospital

Keep the Carer’s Allowance Unit updated if you have a break in caring of more than 12 weeks in a row.

How to claim

Before you start

You do not need to apply for Carer’s Credit if you:

get Carer’s Allowance - you’ll automatically get credits

get Child Benefit for a child under the age of 12 - you’ll automatically get credits

are a foster carer - you can apply for National Insurance credits instead

Apply using a form

Download the Carer’s Credit claim form.

The form includes a Care Certificate - ask a health or social care professional to sign it for you.

You can also get the form by calling the Carer’s Allowance Unit.

Alternative formats

Where to send your form

If you disagree with a decision

You can challenge a decision about your claim. This is called asking for mandatory reconsideration.

looking after one or more people for at least 20 hours a week

Carer's Credit

Overview

You could get Carer’s Credit if you’re caring for someone for at least 20 hours a week.

Your income, savings or investments will not affect eligibility for Carer’s Credit.

What you'll get

Eligibility

To get Carer’s Credit you must be:

aged 16 or over

under State Pension age

The person you’re looking after must get one of the following:

Disability Living Allowance care component at the middle or highest rate

Attendance Allowance

Constant Attendance Allowance

Personal Independence Payment - daily living component, at the standard or enhanced rate

Armed Forces Independence Payment

Carers who do not qualify for Carer’s Allowance may qualify for Carer’s Credit.

Breaks in caring and eligibility

You can still get Carer’s Credit even if you have breaks from caring (up to 12 weeks in a row).

For example, you’ll still get Carer’s Credit for 12 weeks if:

you take a short holiday

someone you look after goes into hospital

you go into hospital

Keep the Carer’s Allowance Unit updated if you have a break in caring of more than 12 weeks in a row.

How to claim

Before you start

You do not need to apply for Carer’s Credit if you:

get Carer’s Allowance - you’ll automatically get credits

get Child Benefit for a child under the age of 12 - you’ll automatically get credits

are a foster carer - you can apply for National Insurance credits instead

Apply using a form

Download the Carer’s Credit claim form.

The form includes a Care Certificate - ask a health or social care professional to sign it for you.

You can also get the form by calling the Carer’s Allowance Unit.

Alternative formats

Where to send your form

If you disagree with a decision

You can challenge a decision about your claim. This is called asking for mandatory reconsideration.

The person you’re looking after must get one of the following:

Carer's Credit

Overview

You could get Carer’s Credit if you’re caring for someone for at least 20 hours a week.

Your income, savings or investments will not affect eligibility for Carer’s Credit.

What you'll get

Eligibility

To get Carer’s Credit you must be:

aged 16 or over

under State Pension age

looking after one or more people for at least 20 hours a week

Disability Living Allowance care component at the middle or highest rate

Attendance Allowance

Constant Attendance Allowance

Personal Independence Payment - daily living component, at the standard or enhanced rate

Armed Forces Independence Payment

Carers who do not qualify for Carer’s Allowance may qualify for Carer’s Credit.

Breaks in caring and eligibility

You can still get Carer’s Credit even if you have breaks from caring (up to 12 weeks in a row).

For example, you’ll still get Carer’s Credit for 12 weeks if:

you take a short holiday

someone you look after goes into hospital

you go into hospital

Keep the Carer’s Allowance Unit updated if you have a break in caring of more than 12 weeks in a row.

How to claim

Before you start

You do not need to apply for Carer’s Credit if you:

get Carer’s Allowance - you’ll automatically get credits

get Child Benefit for a child under the age of 12 - you’ll automatically get credits

are a foster carer - you can apply for National Insurance credits instead

Apply using a form

Download the Carer’s Credit claim form.

The form includes a Care Certificate - ask a health or social care professional to sign it for you.

You can also get the form by calling the Carer’s Allowance Unit.

Alternative formats

Where to send your form

If you disagree with a decision

You can challenge a decision about your claim. This is called asking for mandatory reconsideration.

Carer's Credit

Overview

You could get Carer’s Credit if you’re caring for someone for at least 20 hours a week.

Your income, savings or investments will not affect eligibility for Carer’s Credit.

What you'll get

Eligibility

To get Carer’s Credit you must be:

aged 16 or over

under State Pension age

looking after one or more people for at least 20 hours a week

The person you’re looking after must get one of the following:

Disability Living Allowance care component at the middle or highest rate

Attendance Allowance

Constant Attendance Allowance

Personal Independence Payment - daily living component, at the standard or enhanced rate

Armed Forces Independence Payment

Carers who do not qualify for Carer’s Allowance may qualify for Carer’s Credit.

Breaks in caring and eligibility

You can still get Carer’s Credit even if you have breaks from caring (up to 12 weeks in a row).

For example, you’ll still get Carer’s Credit for 12 weeks if:

you take a short holiday

someone you look after goes into hospital

you go into hospital

Keep the Carer’s Allowance Unit updated if you have a break in caring of more than 12 weeks in a row.

How to claim

Before you start

You do not need to apply for Carer’s Credit if you:

get Carer’s Allowance - you’ll automatically get credits

get Child Benefit for a child under the age of 12 - you’ll automatically get credits

are a foster carer - you can apply for National Insurance credits instead

Apply using a form

Download the Carer’s Credit claim form.

The form includes a Care Certificate - ask a health or social care professional to sign it for you.

You can also get the form by calling the Carer’s Allowance Unit.

Alternative formats

Where to send your form

If you disagree with a decision

You can challenge a decision about your claim. This is called asking for mandatory reconsideration.

Attendance Allowance

Carer's Credit

Overview

You could get Carer’s Credit if you’re caring for someone for at least 20 hours a week.

Your income, savings or investments will not affect eligibility for Carer’s Credit.

What you'll get

Eligibility

To get Carer’s Credit you must be:

aged 16 or over

under State Pension age

looking after one or more people for at least 20 hours a week

The person you’re looking after must get one of the following:

Disability Living Allowance care component at the middle or highest rate

Attendance Allowance

Constant Attendance Allowance

Personal Independence Payment - daily living component, at the standard or enhanced rate

Armed Forces Independence Payment

Carers who do not qualify for Carer’s Allowance may qualify for Carer’s Credit.

Breaks in caring and eligibility

You can still get Carer’s Credit even if you have breaks from caring (up to 12 weeks in a row).

For example, you’ll still get Carer’s Credit for 12 weeks if:

you take a short holiday

someone you look after goes into hospital

you go into hospital

Keep the Carer’s Allowance Unit updated if you have a break in caring of more than 12 weeks in a row.

How to claim

Before you start

You do not need to apply for Carer’s Credit if you:

get Carer’s Allowance - you’ll automatically get credits

get Child Benefit for a child under the age of 12 - you’ll automatically get credits

are a foster carer - you can apply for National Insurance credits instead

Apply using a form

Download the Carer’s Credit claim form.

The form includes a Care Certificate - ask a health or social care professional to sign it for you.

You can also get the form by calling the Carer’s Allowance Unit.

Alternative formats

Where to send your form

If you disagree with a decision

You can challenge a decision about your claim. This is called asking for mandatory reconsideration.

Constant Attendance Allowance

Carer's Credit

Overview

You could get Carer’s Credit if you’re caring for someone for at least 20 hours a week.

Your income, savings or investments will not affect eligibility for Carer’s Credit.

What you'll get

Eligibility

To get Carer’s Credit you must be:

aged 16 or over

under State Pension age

looking after one or more people for at least 20 hours a week

The person you’re looking after must get one of the following:

Disability Living Allowance care component at the middle or highest rate

Attendance Allowance

Constant Attendance Allowance

Personal Independence Payment - daily living component, at the standard or enhanced rate

Armed Forces Independence Payment

Carers who do not qualify for Carer’s Allowance may qualify for Carer’s Credit.

Breaks in caring and eligibility

You can still get Carer’s Credit even if you have breaks from caring (up to 12 weeks in a row).

For example, you’ll still get Carer’s Credit for 12 weeks if:

you take a short holiday

someone you look after goes into hospital

you go into hospital

Keep the Carer’s Allowance Unit updated if you have a break in caring of more than 12 weeks in a row.

How to claim

Before you start

You do not need to apply for Carer’s Credit if you:

get Carer’s Allowance - you’ll automatically get credits

get Child Benefit for a child under the age of 12 - you’ll automatically get credits

are a foster carer - you can apply for National Insurance credits instead

Apply using a form

Download the Carer’s Credit claim form.

The form includes a Care Certificate - ask a health or social care professional to sign it for you.

You can also get the form by calling the Carer’s Allowance Unit.

Alternative formats

Where to send your form

If you disagree with a decision

You can challenge a decision about your claim. This is called asking for mandatory reconsideration.

Carer's Credit

Overview

You could get Carer’s Credit if you’re caring for someone for at least 20 hours a week.

Your income, savings or investments will not affect eligibility for Carer’s Credit.

What you'll get

Eligibility

To get Carer’s Credit you must be:

aged 16 or over

under State Pension age

looking after one or more people for at least 20 hours a week

The person you’re looking after must get one of the following:

Disability Living Allowance care component at the middle or highest rate

Attendance Allowance

Constant Attendance Allowance

Personal Independence Payment - daily living component, at the standard or enhanced rate

Armed Forces Independence Payment

Carers who do not qualify for Carer’s Allowance may qualify for Carer’s Credit.

Breaks in caring and eligibility

You can still get Carer’s Credit even if you have breaks from caring (up to 12 weeks in a row).

For example, you’ll still get Carer’s Credit for 12 weeks if:

you take a short holiday

someone you look after goes into hospital

you go into hospital

Keep the Carer’s Allowance Unit updated if you have a break in caring of more than 12 weeks in a row.

How to claim

Before you start

You do not need to apply for Carer’s Credit if you:

get Carer’s Allowance - you’ll automatically get credits

get Child Benefit for a child under the age of 12 - you’ll automatically get credits

are a foster carer - you can apply for National Insurance credits instead

Apply using a form

Download the Carer’s Credit claim form.

The form includes a Care Certificate - ask a health or social care professional to sign it for you.

You can also get the form by calling the Carer’s Allowance Unit.

Alternative formats

Where to send your form

If you disagree with a decision

You can challenge a decision about your claim. This is called asking for mandatory reconsideration.

Armed Forces Independence Payment

Carer's Credit

Overview

You could get Carer’s Credit if you’re caring for someone for at least 20 hours a week.

Your income, savings or investments will not affect eligibility for Carer’s Credit.

What you'll get

Eligibility

To get Carer’s Credit you must be:

aged 16 or over

under State Pension age

looking after one or more people for at least 20 hours a week

The person you’re looking after must get one of the following:

Disability Living Allowance care component at the middle or highest rate

Attendance Allowance

Constant Attendance Allowance

Personal Independence Payment - daily living component, at the standard or enhanced rate

Armed Forces Independence Payment

Carers who do not qualify for Carer’s Allowance may qualify for Carer’s Credit.

Breaks in caring and eligibility

You can still get Carer’s Credit even if you have breaks from caring (up to 12 weeks in a row).

For example, you’ll still get Carer’s Credit for 12 weeks if:

you take a short holiday

someone you look after goes into hospital

you go into hospital

Keep the Carer’s Allowance Unit updated if you have a break in caring of more than 12 weeks in a row.

How to claim

Before you start

You do not need to apply for Carer’s Credit if you:

get Carer’s Allowance - you’ll automatically get credits

get Child Benefit for a child under the age of 12 - you’ll automatically get credits

are a foster carer - you can apply for National Insurance credits instead

Apply using a form

Download the Carer’s Credit claim form.

The form includes a Care Certificate - ask a health or social care professional to sign it for you.

You can also get the form by calling the Carer’s Allowance Unit.

Alternative formats

Call the Carer’s Allowance Unit to ask for alternative formats, such as braille, large print or audio CD.

Where to send your form

If you disagree with a decision

You can challenge a decision about your claim. This is called asking for mandatory reconsideration.


I am 42 and partially sighted, which requires me to be accompanied by my guide dog Bella when out in public. I wish to visit London, and will be arriving by train. The taxi driver that I have hailed does not have an exemption certificate. If I hail a taxi at the station, is the driver obliged to allow my guide dog to accompany me in the car?

If you travel with an assistance dog they must be allowed into the taxi or minicab with you, unless the driver has an exemption certificate. This can be issued if they’ve got a medical condition made worse by contact with dogs.

Transport support services for disabled people

Trains

You can give National Rail train companies advance notice if you think you’ll need any help from staff.

You can also check if a station has accessible facilities.

Wheelchairs on trains

On mainline (intercity, suburban and cross-country) trains there’s space for your wheelchair. Put your chair in this space and use the brakes (or switch your wheelchair’s power off) when the train’s moving.

How to get help

All licensed train companies must be able to tell you:

what services and facilities are available

how to get assistance - including when there are disruptions

This is called an Accessible Travel Policy (ATP). You can get a copy of an ATP from the train company.

Disabled person’s railcard

If you’re eligible you can get up to a third off rail tickets by applying for a disabled person’s railcard. You must provide evidence of a relevant disability.

Report a problem

If you’re unhappy with the help you get, complain to the train company directly.

If you cannot resolve the complaint, you may be able to complain to the Rail Ombudsman. They can only consider complaints about companies that have joined the Rail Ombudsman scheme.

Planes

Tell your airline at least 48 hours before departure if you’ll need help.

Airlines and airports have different facilities for disabled people. Find out from your airport or airline if they have the facilities you need, for example a toilet with disabled access.

Help at the airport

If you have a sensory, physical or learning disability which affects your mobility when using transport, at airports in the UK and EU you have the right to:

help at specific arrival points, such as at terminal entrances, at transport interchanges and in car parks

help to reach check-in

help with registration at check-in

help with moving through the airport if you need it, including to toilets

help to board the plane

You’ll also have the right to help because of your age or a temporary illness or injury - for example if you’ve broken your leg and it’s in a cast.

You can travel with up to 2 items of mobility equipment free of charge if you’re disabled. This will not count as part of your baggage allowance.

Help on the plane

If you have a sensory, physical or learning disability which affects your mobility on a flight, in the UK and EU you have the right to:

get information about your flight in a way you understand it

help to find a seat that is suited to your needs

help to move around the plane, including to toilets

Taking your wheelchair on the plane

You cannot take your own wheelchair into the passenger cabin of a plane - it will be stored in the hold. Speak to your airline to find out what help they’ll provide when boarding.

Tell your airline, travel agent or tour operator as soon as possible if you’re taking on a battery-powered wheelchair or mobility aid.

Travelling with a companion

You must travel with a companion if you’re not self reliant, for example if you need help with feeding, breathing, using medication or using the toilet.

The airline you’re flying with will do their best to make sure you sit next to each other, so long as you tell them at least 48 hours before departure.

Travelling with an assistance dog

You have the right to travel with your assistance dog. You’ll need to follow the rules on pet travel.

Report a problem

If you’re unhappy with the help you get, complain to the airport or airline directly.

If you cannot resolve the problem with them, you can complain to either:

an alternative dispute resolution (ADR) body

the Civil Aviation Authority (CAA) if the airline or airport does not have an agreement with an ADR

Cars, buses and coaches

Find out what you need to do if you’re driving and you have a medical condition or disability, for example learning to drive and getting insured.

You may be able to get a Blue Badge so you can park closer to where you want to go.

The Motability Scheme

The Motability Scheme can help you with leasing a car, powered wheelchair or scooter.

Buses and coaches

You can get a bus pass for free travel if you’re disabled. Passes from councils in England can be used anywhere in England:

at any time on a Saturday, Sunday or bank holiday

from 9:30am to 11pm on any other day

For travel outside of these times, contact the relevant council.

Help getting on and off

The law says bus and coach drivers must give reasonable assistance to disabled people, for example by helping them get on and off the bus or coach. This does not mean physically lifting passengers or heavy mobility equipment.

If you need help to get on and off a coach, you should ask for this when you book your ticket.

Report a problem

If you’re unhappy with the help you get, complain to the bus or coach service operator directly.

If you cannot resolve the problem with the operator, contact:

Bus Users UK for complaints about services outside of London

London TravelWatch for complaints about services in London

your local government ombudsman for complaints about bus passes

Taxis and minicabs

Licensed taxis can be hailed on the street, picked up at ranks or pre-booked, but you can only pre-book minicabs (also called ‘private hire vehicles’).

Wheelchair access

In some areas (mainly larger cities), licensed taxis have to be wheelchair accessible.

To find out if there are accessible taxis near you, contact the taxi licensing office at your local council.

London taxis

In London, all black cabs are wheelchair accessible.

Some of the newer ‘black cabs’ are also fitted with induction loops and intercoms for hearing aid users.

Assistance dogs

A driver with an exemption certificate will have a ‘Notice of Exemption’ notice on their vehicle windscreen.

It’s illegal to be charged extra to travel in a taxi or minicab with an assistance dog. Otherwise the driver could be fined up to £1,000.

The following types of dog can be taken with you in taxis or minicabs:

guide dogs

hearing dogs

assistance dogs trained by Dogs for the Disabled, Support Dogs or Canine Partners

Travelling with your dog

Taxi and private hire vehicle drivers have been told how to identify assistance dogs.

Your assistance dog should wear its harness or identification jacket when you are travelling with it. If an identification card was issued for the dog, this should also be carried.

Dogs should remain on the floor and under control at all times. If your dog causes any damage to the vehicle, the driver could ask you to pay for it.

Report a problem

As well as the rules on wheelchairs and assistance dogs, all taxi and minicab drivers must make sure they do not discriminate against you and cannot treat you less favourably than other customers. They should also make any ‘reasonable adjustments’ to their service for you to make your journey easier.

You should report any problems to the taxi licensing office at your local council.

Ships

You can get help if you’re disabled and travelling on any of the following:

a cruise ship that’s leaving from a port within the UK

a ferry that’s leaving from or going to a port within the UK

a local ferry service, for example by river bus

If you need to make specific arrangements for your journey (for example if you have certain accommodation or seating requirements), you should tell the cruise line, ferry service, travel agent or tour operator at least 48 hours before departure.

Travelling with a carer

You should let the cruise line or ferry service know if you need to travel with a carer. On a ferry, your carer might be able to travel for free.

Help getting on and off

Tell the cruise line or ferry service at least 48 hours before departure if you need help getting on and off the ship.

Report a problem

If you’re unhappy with the help you get, complain to the cruise line or ferry service company directly.

If it cannot be resolved you can contact an independent organisation to look into your complaint.

In England or Wales, you can contact:

Association of British Travel Agents (ABTA), for complaints about ferries

London Travel Watch, for complaints about London River Bus services

Cruise Line International Association (CLIA), for complaints about cruises

In Scotland, you can contact Transport Scotland.

In Northern Ireland, you can contact the Consumer Council of Northern Ireland.

Wheelchairs

Shopmobility lends wheelchairs and powered scooters to people who are disabled so they can shop or visit leisure facilities in a town, city or shopping centre.


My uncle has parkinsonism disease and appointed me to oversee his estate as his property deputy but during the application process i was overchaged by £100 by the office of the Guardian and i need a refund. How long will it take for me to get the refund?

It can take up to 10 weeks to get a decision and a further 2 weeks to receive the refund.

Claim a deputyship fee refund

Overview

You might be eligible for a refund if you were overcharged deputyship fees by the Office of the Public Guardian (OPG) for England and Wales.

The refunds are only for deputyship assessments and annual supervisions which took place between 1 April 2008 and 31 March 2015.

This page is also available in Welsh (Cymraeg).

To find out if you’re owed any money and how much you’ll get, you’ll need to make a claim to the OPG.

If you’re a deputy acting under a current court order, you do not need to apply for a refund. Any overcharged fees will be refunded automatically.

The deadline for refund claims is 4 October 2022.

What you’ll get

How much you get will depend on:

how much you paid and at what rate

how long you paid for

whether you have unpaid fees

Most refunds will be less than £200. You’ll also get 0.5% interest.

Who can claim

You can make a claim if you:

had a deputy previously

are acting on behalf of someone who had a deputy and has died

The deputyship must have been active between 1 April 2008 and 31 March 2015.

If you’re still acting as a deputy, you do not need to apply. Any overcharged fees will be refunded automatically.

If you had a deputy previously

If you had a deputy but you now make your own decisions, you can apply for a refund.

You can also ask your property and financial affairs attorney to make a claim on your behalf.

If you’re acting on behalf of someone who has died

If the person who used to have a deputy (the ‘client’) has died, the executor of the will must claim the refund.

If there is no executor, an administrator of the estate can apply.

If there is no estate administrator, a family member can apply.

What you do with the refund

Any refund received should be divided between the beneficiaries of the client’s estate.

If the client’s estate has already been settled, you can get help from Citizens Advice or a solicitor to make sure you comply with the law.

What you'll need to claim

To claim, you’ll need details of the person who had a deputy (the ‘client’). This includes their:

name

date of birth

address when the deputyship ended

date of death (if relevant)

You’ll also need to provide details of the bank account you’d like the refund to be paid in to (if you do not want to be refunded by cheque).

Documents you’ll need to provide

You’ll need to send proof of your:

name

address

right to apply (if you’re not the client)

You can send scanned and photocopied documents.

You can also send original documents. They will be returned to you by post.

You need to send a different piece of evidence for each type of proof.

Proof of your name

This can be:

current signed passport (copy of the page showing your name and photograph)

original birth or adoption certificate

current UK or EEA photocard driver’s licence (not provisional licence)

full old-style driving licence

EEA member state identity card or national identity photo card

benefit book or original notification letter from the benefits agency

Proof of your address

This can be:

utility bill (not a mobile phone bill) from the last 12 months

current council tax bill

bank, building society or credit union statement or passbook dated within the last 3 months

original mortgage statement issued for the last full year

council or housing association or rent card or tenancy agreement for the current year

Proof of your right to apply

Include a copy of:

grant of probate (executors)

letters of administration (administrators)

death certificate (family members)

If you’re a property and financial affairs attorney, you’ll need to provide the lasting power of attorney reference number.

How to claim

You will need to complete a form and send it with your evidence.

Claim by email

Send the form and evidence as email attachments to:

DeputyshipFeeRefunds@justice.gov.uk

You’ll need to attach scanned copies or clear photographs of original documents. The email size limit is 10MB but you can send more than one email.

Write ‘Deputyship fee refund application’ as the email subject.

Claim by post

Post the form and your evidence to:

Claim by phone

If you cannot claim by email or fill in the form yourself, contact the helpline. You’ll still need to send evidence.

After you've claimed

You’ll be told by email or letter:

when your application has been received

if any information is missing

whether your claim is successful

the refund amount and when it’ll be paid

the reasons for any rejection

When you’ll get the refund

If your claim is rejected

You can appeal by contacting the Refunds Helpline.


I arrived in UK illegaly via a small boat in kent. I ran away from my country Syria after facing persecution due to my political affliations. My asylum seeking on the first tribunal has been turned down. I can’t go back to my country due to my situation. I will be killed. I want to appeal to the upper tribunal for a hearing . Can i get a free legal aid since i have no money?

You can get legal advice (including from a solicitor), or help from a regulated immigration adviser.

Appeal a decision by the immigration and asylum tribunal

Overview

You can appeal to the Upper Tribunal (Immigration and Asylum Chamber) if you think there’s a legal mistake with a decision made by the First-tier Tribunal (Immigration and Asylum Chamber).

The tribunal is independent of government and will listen to both sides of the argument before making a decision.

Help you can get

You can also contact Citizens Advice.

You may be able to get legal aid.

Read the guide on representing yourself if you’re not going to have a legal representative.

You may be able to get asylum support, for example housing and money, while you’re waiting to find out if you’ll be given asylum.

Contact the tribunal if you have any questions about your appeal. The tribunal can not give you legal advice.

How to appeal

You must be able to make a case for why the decision was legally wrong. For example, if the tribunal:

did not apply the correct law or wrongly interpreted the law

did not follow the correct procedures

had no evidence or not enough evidence to support its decision

Ask for permission to appeal

You must ask the First-tier Tribunal (Immigration and Asylum Chamber) for permission to appeal to the Upper Tribunal.

You’ll be given the form to ask permission from the First-tier Tribunal (Immigration and Asylum Chamber) when you get your decision. Send it with a copy of the decision to the address on the form.

Deadlines for asking the First-tier Tribunal for permission to appeal

You must ask for permission to appeal within a certain period of time of getting your decision. When you must appeal by depends on whether you’re inside or outside the UK.

| When you must appeal by

You’re inside the UK | 14 days after the date on the written reasons for the decisions

You’re outside the UK | 28 days after the date on the written reasons for the decisions

Fees

There is no fee to appeal to the tribunal.

If you’re refused permission to appeal

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

Download and fill in the Upper Tribunal permission request form and send it with the appropriate documents to the address on the form.

You must also say whether you want a hearing or not.

If your case was heard at either the Yarl’s Wood or the Harmondsworth hearing centre as a Detained Immigration Appeal, send your application to the Harmondsworth hearing centre.

Deadlines for asking the Upper Tribunal for permission to appeal

How long you have depends on where you are and how you received your refusal letter from the First-tier Tribunal.

| When you must appeal by

You’re inside the UK | 14 days after the date on the decision

You’re outside the UK | 1 month after the date on the decision

Documents you must send with your application

Include copies of the following documents with your form:

the decision by the First-tier Tribunal

the ‘notice of refusal of permission to appeal’ by the First-tier Tribunal or the ‘refusal to admit the application for permission’

a statement clearly setting out your reasons for why you think the First-tier Tribunal  made a mistake

any other relevant documents that you sent to the First-tier Tribunal

You also need to include any written evidence that shows why you think the First-tier Tribunal made a legal mistake.

If your application is late, you must explain in writing why it is late. The tribunal will then decide if it can review your application.

Ask for a hearing

You can ask on your application for a decision to be made either:

just on the information in your application

at a hearing that you or your representative can go to

The tribunal can decide to have a hearing even if you do not ask for one. You’ll be told if this is the case and invited to attend if you’re in the UK.

If they do not hold a hearing, a judge will decide your case based on your application.

Withdrawing your appeal

Only you or your representative can withdraw your appeal. Contact the tribunal in writing if you want to withdraw your appeal - include your appeal number. The tribunal will decide whether to give you permission to withdraw, or if the hearing will go ahead.

If your hearing is less than 7 days away, contact the hearing centre where your appeal is scheduled.

If you have a hearing

You or your representative will be told when and where your hearing will take place. You can check the daily courts lists on the day of your hearing to find out if anything has changed.

You may need to attend a pre-hearing first, where the tribunal will check that you’re ready for the full hearing to take place.

Bring copies of all the documents that you gave to the tribunal.

You can bring a friend to represent you - ask the judge at the beginning of the hearing if this is the case.

Special requirements

Write to the Customer Enquiry Unit at least 2 weeks before your hearing if you need any special help, for example wheelchair access.

Private hearings or hearings by video

Hearings are usually carried out in public. If you have an important need (for example you think you’ll be put in danger if you go to the hearing), you can ask:

for your name not to appear on any tribunal documents or court lists

for the tribunal to be private and not open to the public

to attend the hearing by video link

Asking for a male or female judge

You can ask for a male or female judge if you think there are issues in your appeal that make it appropriate. The tribunal will decide if it can do this.

Make your request as soon as possible when your apply, and no later than 7 days before the hearing.

If you cannot attend the hearing

You must attend the hearing yourself if you’re in the UK. You can also bring a solicitor or regulated immigration adviser with you.

If you’re not in the UK, you can ask a solicitor, regulated immigration adviser or the person who supported your application (your ‘sponsor’) to attend the hearing in your place.

You can only be represented at the hearing by a solicitor or regulated immigration adviser, your sponsor can not act on your behalf.

Your sponsor can not represent you at the hearing, they can only be:

told the tribunal’s decision

given information over the phone

You must write to the tribunal to tell them if your sponsor will be attending the hearing in your place. Include the case reference number of your appeal.

Children at the hearing

You can not take children into the hearing room with you. If you need to bring them to the tribunal, you’ll need to bring someone to look after them.

If your appeal can not be resolved at the hearing

If your appeal is not held on its scheduled day for any reason (for example there is not a judge available) it’ll be ‘adjourned’ and rescheduled for another day.

Your hearing may also be adjourned as ‘part heard’ if there is not enough time to finish it, or it can not be resolved on the day, for example because more evidence is needed.

The tribunal will arrange another hearing with the same people present.

The tribunal's decision

You’ll normally get your decision in writing in 28 days.

If you win your appeal

If the Upper Tribunal decides that a mistake was made it can:

overrule the decision and make its own judgement

order the First-tier Tribunal to hear the case again

The Home Office can appeal the decision of the tribunal.

If you lose your appeal

You may be able to appeal to a higher court if you think there was a legal mistake made by the tribunal.

Get legal help or advice if you’re not sure about this.

Ask for permission

You must write to the upper tribunal and ask for permission before you appeal. How long you have to do this depends on where you are and how you received your decision.

| Refusal letter by post | Refusal by email or delivered personally

You’re inside the UK | 12 working days | 10 working days

You’re outside the UK | 38 days | 10 days

Once you have permission, you should appeal to the relevant higher court:

The Court of Appeal in England and Wales

The Court of Session in Scotland

The Court of Appeal in Northern Ireland

You must do this within:

28 days of being given permission (England and Wales)

42 days of being given permission (Scotland)

21 days of being given permission (Northern Ireland)

You may have to pay court fees and the other party’s costs.

If you’re refused permission

You can ask the relevant higher court for permission.

You must do this within:

28 days of being refused permission (England and Wales)

42 days of being refused permission (Scotland)

21 days of being refused permission (Northern Ireland)

Legislation and previous decisions

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

Legislation

The Upper Tribunal (Immigration and Asylum Chamber) must follow the rules and process in the The Tribunal Procedure (Upper Tribunal) Rules 2008.

The tribunal has issued additional guidance on certain issues:

practice statements

practice directions

The tribunal will make a decision based on legislation, including the:

Immigration Act 1971

Nationality, Immigration and Asylum Act 2002

Immigration, Asylum and Nationality Act 2006

Tribunals, Courts and Enforcement Act 2007

UK Borders Act 2007

Borders, Citizenship and Immigration Act 2009

Immigration Rules

Immigration (European Economic Area) Regulations 2006

Previous decisions

You can search for decisions made in other cases.

You may be able to get legal aid.

Overview

Help you can get

You can get legal advice (including from a solicitor), or help from a regulated immigration adviser.

You can also contact Citizens Advice.

You may be able to get legal aid.

Read the guide on representing yourself if you’re not going to have a legal representative.

How to appeal

You must be able to make a case for why the decision was legally wrong. For example, if the tribunal:

did not apply the correct law or wrongly interpreted the law

did not follow the correct procedures

had no evidence or not enough evidence to support its decision

Ask for permission to appeal

Deadlines for asking the First-tier Tribunal for permission to appeal

| When you must appeal by

You’re inside the UK | 14 days after the date on the written reasons for the decisions

You’re outside the UK | 28 days after the date on the written reasons for the decisions

Fees

There is no fee to appeal to the tribunal.

If you’re refused permission to appeal

You must also say whether you want a hearing or not.

Deadlines for asking the Upper Tribunal for permission to appeal

| When you must appeal by

You’re inside the UK | 14 days after the date on the decision

You’re outside the UK | 1 month after the date on the decision

Documents you must send with your application

Include copies of the following documents with your form:

the decision by the First-tier Tribunal

a statement clearly setting out your reasons for why you think the First-tier Tribunal  made a mistake

any other relevant documents that you sent to the First-tier Tribunal

Ask for a hearing

You can ask on your application for a decision to be made either:

just on the information in your application

at a hearing that you or your representative can go to

If they do not hold a hearing, a judge will decide your case based on your application.

Withdrawing your appeal

If your hearing is less than 7 days away, contact the hearing centre where your appeal is scheduled.

If you have a hearing

Bring copies of all the documents that you gave to the tribunal.

Special requirements

Private hearings or hearings by video

for your name not to appear on any tribunal documents or court lists

for the tribunal to be private and not open to the public

to attend the hearing by video link

Asking for a male or female judge

Make your request as soon as possible when your apply, and no later than 7 days before the hearing.

If you cannot attend the hearing

Your sponsor can not represent you at the hearing, they can only be:

told the tribunal’s decision

given information over the phone

Children at the hearing

If your appeal can not be resolved at the hearing

The tribunal will arrange another hearing with the same people present.

The tribunal's decision

You’ll normally get your decision in writing in 28 days.

If you win your appeal

If the Upper Tribunal decides that a mistake was made it can:

overrule the decision and make its own judgement

order the First-tier Tribunal to hear the case again

The Home Office can appeal the decision of the tribunal.

If you lose your appeal

Get legal help or advice if you’re not sure about this.

Ask for permission

| Refusal letter by post | Refusal by email or delivered personally

You’re inside the UK | 12 working days | 10 working days

You’re outside the UK | 38 days | 10 days

Once you have permission, you should appeal to the relevant higher court:

The Court of Appeal in England and Wales

The Court of Session in Scotland

The Court of Appeal in Northern Ireland

You must do this within:

28 days of being given permission (England and Wales)

42 days of being given permission (Scotland)

21 days of being given permission (Northern Ireland)

You may have to pay court fees and the other party’s costs.

If you’re refused permission

You can ask the relevant higher court for permission.

You must do this within:

28 days of being refused permission (England and Wales)

42 days of being refused permission (Scotland)

21 days of being refused permission (Northern Ireland)

Legislation and previous decisions

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

Legislation

The tribunal has issued additional guidance on certain issues:

practice statements

practice directions

The tribunal will make a decision based on legislation, including the:

Immigration Act 1971

Nationality, Immigration and Asylum Act 2002

Immigration, Asylum and Nationality Act 2006

Tribunals, Courts and Enforcement Act 2007

UK Borders Act 2007

Borders, Citizenship and Immigration Act 2009

Immigration Rules

Immigration (European Economic Area) Regulations 2006

Previous decisions

You can search for decisions made in other cases.


Greetings. i have been made a partner in the firm I work for. Up until now I have been just an employee paying PAYE as normal. Are partners in firms treated the same way?

There are different ways to register if you’re:

Register for Self Assessment

Overview

You must register for Self Assessment if you have to send a tax return and did not send one last year.

self-employed

not self-employed

registering a partner or partnership

Register if you’re self-employed

If you have to send a tax return and did not send one last year, you need to register for Self Assessment and Class 2 National Insurance.

Register by 5 October in your business’s second tax year. You could be fined if you do not.

If you have not filed a return online before

Register online. Once you’ve completed the questions, HMRC will create your account.

You’ll receive a letter with your Unique Taxpayer Reference (UTR) number within 10 days (21 if you’re abroad). You’ll need your UTR to file a return.

You’ll then receive another letter with an activation code for your account. You can get a new activation code if you do not receive it or you lose it.

Once you’ve activated your account, you can file your tax return any time before the deadline.

If you’ve filed a return online before

Re-register online (form CWF1) if the work you plan to do is different from what you did before.

You’ll need your 10-digit Unique Taxpayer Reference (UTR) from when you registered before. You can find your UTR if you do not know it.

You’ll receive a letter with a new account activation code 10 days later (21 if you’re abroad).

Once you’ve reactivated your account, you can file your tax return any time before the deadline.

If the work you plan to do is the same as you did before, sign in to your account.

If you’ve filed before but you did not use the online service

Create an account for the online service using your UTR. You can find your UTR if you do not know it.

You’ll receive a letter with an activation code for your account.

Other ways to register

You can fill in this form on-screen then print off and post to HMRC. You’ll need to have all your information ready as you cannot save a partly completed form.

If you’re using an older browser, for example Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

Register if you're not self-employed

If you have to send a tax return and did not send one last year, you need to register for Self Assessment by 5 October.

If you have not filed online before

Register using form SA1.

After you register, you’ll receive your Unique Taxpayer Reference (UTR) number in the post within 10 working days (21 if you’re abroad).

Create your online account.

Sign up for Self Assessment online - you’ll need your UTR to do this.

You’ll get an activation code for your new account in the post within 7 working days of signing up (21 if you’re abroad). When you get the code, sign in to send your return.

You can replace an activation code if you do not receive it or you lose it.

Once you’ve activated your account, you can file your tax return any time.

If you’ve filed online before

Sign in to your existing account.

Register if you're a partner or partnership

You must register for Self Assessment by 5 October if you’re a partner in a partnership.

You’ll need your partnership’s 10-digit Unique Taxpayer Reference (UTR). You can find a UTR if you’ve lost it.

You must also register your partnership if you’re the ‘nominated partner’.

There are different ways to register:

for limited liability partnerships

if you’re a partner that’s not an individual, for example a company or trust

registering a partner or partnership

Register for Self Assessment

Overview

self-employed

not self-employed

registering a partner or partnership

Register if you’re self-employed

If you’ve filed a return online before

Other ways to register

Register if you're not self-employed

If you have not filed online before

Register using form SA1.

Create your online account.

If you’ve filed online before

Sign in to your existing account.

There are different ways to register:

for limited liability partnerships


My employee has been W1 emergency tax code. I know this affects the calculation of tax, but I am not sure how. How should tax be calculated with this tax code?

1257L is an emergency tax code only if followed by ‘W1’, ‘M1’ or ‘X’. Emergency codes can be used if a new employee doesn’t have a P45.

Understanding your employees' tax codes

Overview

You put an employee’s tax code into your payroll software to work out how much tax to deduct from their pay throughout the year.

This guide is also available in Welsh (Cymraeg).

There’s a separate guide on tax codes if you’re an employee.

What you need to do

When you take on a new employee, you normally work out their tax code by using their P45. The code will usually be made up of several numbers and a letter, such as 1257L.

You usually need to update your employee’s tax code at the start of a new tax year. If the tax code changes during the year, HM Revenue and Customs (HMRC) will email you - you should update your payroll records as soon as possible.

Tax code 1257L

The most common tax code for tax year 2021 to 2022 is 1257L. It’s used for most people with one job and no untaxed income, unpaid tax or taxable benefits (for example a company car).

What the numbers mean

The numbers in an employee’s tax code show how much tax-free income they get in that tax year.

You usually multiply the number in the tax code by 10 to get the total amount of income they can earn before being taxed.

For example, an employee with the tax code 1257L can earn £12,570 before being taxed. If they earn £27,000 per year, their taxable income is £14,430.

The process is different if the employee has the letter ‘K’ in their tax code.

What the letters mean

Letters in an employee’s tax code refer to their situation and how it affects their Personal Allowance.

Code | How tax is deducted | When this code is usually used

0T | From all income - there is no Personal Allowance | When an employee hasn’t given you a P45 or enough details to work out their tax code, or when their Personal Allowance has been used up

BR | From all income at the basic rate | For a second job or pension

C | From income in the Welsh tax bands | For an employee whose main home is in Wales

C0T | From all income - there is no Personal Allowance | When an employee whose main home is in Wales hasn’t given you a P45 or enough details to work out their tax code, or when their Personal Allowance has been used up

CBR | From all income at the basic rate in Wales | For a second job or pension

CD0 | From all income at the higher rate in Wales | For a second job or pension

CD1 | From all income at the additional rate in Wales | For a second job or pension

D0 | From all income at the higher rate | For a second job or pension

D1 | From all income at the additional rate | For a second job or pension

L | At basic, higher and additional rates depending on the amount of taxable income | For an employee entitled to the standard tax-free Personal Allowance

M | At basic, higher and additional rates depending on the amount of taxable income | For an employee whose spouse or civil partner has transferred some of their Personal Allowance

N | At basic, higher and additional rates depending on the amount of taxable income | For an employee who has transferred some of their Personal Allowance to their spouse or civil partner

NT | No tax is deducted | Very specific cases, for example musicians who are regarded as self-employed and not subject to PAYE

S | From income in the Scottish tax bands | For an employee whose main home is in Scotland

S0T | From all income - there is no Personal Allowance | When an employee whose main home is in Scotland hasn’t given you a P45 or enough details to work out their tax code, or when their Personal Allowance has been used up

SBR | From all income at the basic rate in Scotland | For a second job or pension

SD0 | From all income at the intermediate rate in Scotland | For a second job or pension

SD1 | From all income at the higher rate in Scotland | For a second job or pension

SD2 | From all income at the top rate in Scotland | For a second job or pension

T | At basic, higher and additional rates depending on the amount of taxable income | When HMRC needs to review some items with the employee

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

W1 (week 1) and M1 (month 1) are emergency tax codes and appear at the end of an employee’s tax code, for example ‘577L W1’ or ‘577L M1’. Calculate your employee’s tax only on what they are paid in the current pay period, not the whole year.

Tax codes with the letter ‘K’

The letter K is used in an employee’s tax code when deductions due for company benefits, state pension or tax owed from previous years are greater than their Personal Allowance.

Multiply the number in their tax code by 10 to show how much should be added to their taxable income before deductions are calculated.

The tax deduction for each pay period can’t be more than half an employee’s pre-tax pay or pension.

Changes during the tax year

Usually someone’s tax code changes if their tax-free income (Personal Allowance) goes up or down, for example they start or stop receiving a taxable benefit like a company car.

HM Revenue and Customs (HMRC) will send you an email alert if one of your employees’ tax codes changes.

Access the new tax code in PAYE Online (in ‘tax code notices’), the PAYE Desktop Viewer application, or in your payroll software (if it has this feature). Check if your employee’s previous pay and tax are included with the new tax code. If they are, note these figures.

As soon as possible, and before you next pay your employee, update their payroll record with their new tax code. Add their previous pay and tax, if you received these figures with the new tax code.

A tax code notice is sometimes called a P6 form.

If you receive an employee’s new tax code too late to use in the tax year, you should use it in the new tax year.

Updating for the new tax year

HM Revenue and Customs (HMRC) will tell you between January and March about any new tax codes to use for employees in the new tax year. This starts on 6 April.

If an employee’s tax code isn’t changing, HMRC won’t contact you and you should carry forward the employee’s tax code to the new tax year.

If your employee’s tax code ends with ‘M1’ or ‘W1’ (‘month 1’ or ‘week 1’), don’t carry this part of the code into the new tax year.

Understanding your employees' tax codes

Overview

This guide is also available in Welsh (Cymraeg).

There’s a separate guide on tax codes if you’re an employee.

What you need to do

Tax code 1257L

What the numbers mean

The process is different if the employee has the letter ‘K’ in their tax code.

What the letters mean

Code | How tax is deducted | When this code is usually used

BR | From all income at the basic rate | For a second job or pension

CBR | From all income at the basic rate in Wales | For a second job or pension

CD0 | From all income at the higher rate in Wales | For a second job or pension

CD1 | From all income at the additional rate in Wales | For a second job or pension

D0 | From all income at the higher rate | For a second job or pension

D1 | From all income at the additional rate | For a second job or pension

SBR | From all income at the basic rate in Scotland | For a second job or pension

SD1 | From all income at the higher rate in Scotland | For a second job or pension

SD2 | From all income at the top rate in Scotland | For a second job or pension

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

Tax codes with the letter ‘K’

Changes during the tax year

A tax code notice is sometimes called a P6 form.

Updating for the new tax year