I am a British national in Pakistan and travelling to the UK under a health and care worker visa. I have been double vaccinated against covid 19 virus. I would like to know the Covid rules and restrictions in England because Pakistan is currently on the red list. What's the rule in England?

If you’re travelling to England, what you need to do depends on where you have been in the 10 days before you arrive. If you have been in a country or territory on the:

Entering the UK

Overview

green list - you must take a coronavirus (COVID-19) test on or before day 2

amber list - you must quarantine in the place you’re staying and take 2 COVID-19 tests

red list - you must quarantine in a hotel and take 2 COVID-19 tests

You cannot currently enter the UK if you’ve been in or through a country on the red list unless you’re British, Irish or you have the right to live in the UK.

You must follow these rules even if you have been vaccinated.

Find out which list the country you’ve been in is on and what you need to do.

Find out what to do if you’re:

travelling to Scotland

travelling to Wales

travelling to Northern Ireland

Before you leave for the UK

You’ll need to:

provide proof of a negative COVID-19 test taken in the 3 days before you leave for the UK

complete a passenger locator form

Find out more about what you’ll need to do before you leave for the UK because of COVID-19.

Your passport or identity card will be checked when you arrive at a UK port or airport to make sure you’re allowed to come into the country. It should be valid for the whole of your stay.

You may also need a visa to come into or travel through the UK, depending on your nationality.

What you can bring with you

What you can bring with you depends on where you’re travelling from. You must declare to customs:

anything over your duty-free allowance

banned or restricted goods in the UK

goods that you plan to sell

more than €10,000 (or its equivalent) in cash, if you’re coming from outside the EU

You and your baggage may be checked for anything you must declare.

COVID-19 restrictions in the UK

COVID-19 restrictions currently apply in England. Find out about the:

rules in Scotland

rules in Wales

rules in Northern Ireland

Before you leave for the UK

Everyone travelling to the UK must:

book at least one coronavirus (COVID-19) test for after you arrive

provide your contact details by completing the online passenger locator form

follow the testing and quarantine rules in England, Scotland, Wales or Northern Ireland

You’ll be committing a criminal offence if you do not have proof of a negative test or you have not completed the passenger locator form. You may be fined. You may not be allowed to board. If you are not British or Irish, you may not be allowed to enter the UK.

COVID-19 testing and quarantine in England

What you need to do depends on where you have been in the 10 days before you arrive. If you have been in a country or territory on the:

green list - you must book a COVID-19 test to take after you arrive

amber list - you must book 2 COVID-19 tests to take after you arrive and quarantine in the place you’re staying

red list - you must book a hotel quarantine package, which includes 2 COVID-19 tests

Find out which list the country you’ve been in is on and what you need to do.

You must follow these rules even if you have been vaccinated.

You might be exempt from some or all COVID-19 travel and entry requirements because of your job. Check if your job means you’re exempt.

Children aged 4 and under do not need to take any COVID-19 travel tests after they arrive in England.

If you’re travelling from a country on the amber list, you may be able to end your quarantine early by booking a third coronavirus test through Test to Release.

COVID-19 testing and quarantine in Scotland, Wales and Northern Ireland

Check the rules and exemptions for quarantine and COVID-19 tests:

if you’re travelling to Scotland

if you’re travelling to Wales

If you’re travelling to Northern Ireland

Complete the passenger locator form

You need to provide your journey and contact details in the 48 hours before you arrive in the UK. You must do this by completing the online passenger locator form.

You’ll need to show your completed passenger locator form when you check in to travel or board your plane, train or ferry.

You’ll also need to show proof that you’ve completed the form when you arrive at the UK border.

Provide a negative COVID-19 test to travel to the UK

You must have proof of a negative COVID-19 test to travel to the UK - even if you’re a UK citizen.

If your test result is positive you must not travel. You must follow the local COVID-19 rules and guidance.

The test must be taken in the 3 days before you depart. The results must be in English, French or Spanish.

You’ll need to show the test results when you check in to travel or board your plane, train or ferry. You may also be asked to show them when you arrive.

You could be fined £500 when you arrive at the border if you cannot provide proof that you have had a negative COVID-19 test.

Find out more about providing a COVID-19 test result, including exemptions and acceptable types of test.

When you do not need to provide a negative COVID-19 test

You do not need a test if you’re travelling:

within the UK, the Isle of Man, Jersey and Guernsey

from Ireland

from Ascension, Falkland Islands, St Helena and Myanmar

Children under 11 do not need a test.

There are other reasons you might not need a test, for example:

you have a job on the ‘exempt jobs’ list

you’re travelling to the UK for medical reasons

you’re travelling from a country where you cannot access testing facilities

Read the guidance about:

taking a COVID-19 test before you travel to England

taking a COVID-19 test before you travel to Scotland

You must still follow the rules for quarantining when you arrive in the UK.

You’re from an EEA country or Switzerland

You can enter the UK with either a passport or national identity card issued by an EEA country or Switzerland that should be valid for the whole of your stay.

From 1 October 2021, you will not be able to use an EEA or Swiss national identity card to enter the UK unless you:

have settled or pre-settled status under the EU Settlement Scheme

have an EU Settlement Scheme family permit

have a Frontier Worker permit

are an S2 Healthcare Visitor

are a Swiss Service Provider

Check if you need a visa to come to the UK after 1 January 2021.

You’re not from an EEA country

You must have a valid passport to enter the UK. It should be valid for the whole of your stay.

You may also need a visa, depending on which country you’re from.

Check if you need a visa to enter the UK.

You may also need a visa if you’re ‘transiting’ or travelling through the UK, for example you’re changing flights at a UK airport.

Applying for a visa

You must apply for your visa before you arrive in the UK.

Travelling with children

You may be asked at the border to prove the relationship between yourself and any children travelling with you, if you do not seem to be the parent, for example if you have a different surname.

You can prove this with:

a birth or adoption certificate showing your relationship with the child

divorce or marriage certificates if you’re the parent but have a different surname from the child

a letter from the child’s parent giving permission for the child to travel with you and providing contact details, if you’re not the parent

Before you board

Your ‘carrier’ (for example airline or transport provider) will check your passport and other travel documents. They’ll send this information electronically to Border Force.

You can ask to see the information about you that’s been sent by carriers.

At border control

You must wear a face covering at the airport, port or station you’re arriving into and follow social distancing rules.

You’ll need to show:

your passport or identity card

your proof of a negative coronavirus (COVID-19) test

your passenger locator form

You must:

have your passport or identity card ready - remove it from a holder or wallet if you use one

remove your face covering or sunglasses, if you’re wearing them

move through passport control together if you’re in a family

You will have to wait longer than usual at border control because of COVID-19.

Showing your passenger locator form

You need to show proof that you’ve completed a passenger locator form when you arrive at the UK border. The government will use the form to contact you if someone you’ve travelled with develops COVID-19 symptoms.

When you submit the form you’ll receive a confirmation email with a document attached. At border control you must show either a:

printed copy of the document

downloaded copy of document on your phone

Border Force officers will scan the QR code at the top of this document to check you have completed the form successfully.

It is a criminal offence to provide false or deliberately misleading information when filling out your passenger locator form. You could be fined up to £10,000, imprisoned for up to 10 years, or both, if you do not provide accurate details about the countries you have visited in the 10 days before you arrived in the UK.

You may also need to show proof of a negative coronavirus test at the border. You could be fined up to £500 if you cannot show proof when asked.

Arriving by bus or coach

You have to leave the bus when you arrive at border control.

Make sure you:

are ready to get off the bus when you arrive

have your travel documents ready

Read the guidance for school parties and groups coming to the UK by coach.

If you’re from an EEA country or Switzerland

You can use the UK/EEA channel to get your passport or identity card checked - this is usually faster than the other channels.

The EEA includes the EU countries and also Iceland, Liechtenstein, and Norway.

You can use automatic ePassport gates at some airports if your passport has a ‘chip’ on it and you’re 12 or over. If you’re between 12 and 17, you must be accompanied by an adult.

These gates use facial recognition technology to check your identity against the photo in your passport.

If you’re from a non-EEA country

Your passport (and visa if you have one) will be checked at border control. You’ll usually be asked why you’re coming to the UK.

You can use the UK/EEA immigration lanes and the automatic ePassport gates if you’re from:

Australia

Canada

Japan

New Zealand

Singapore

South Korea

United States

When you cannot use an ePassport gate

You must see a border control officer and get a stamp in your passport if you are entering the UK:

with a Tier 5 Creative or Sporting certificate of sponsorship for up to 3 months (and you want to enter without a visa)

on a permitted paid engagement

You cannot get a stamp if you use the ePassport gates. Without a stamp you will not be allowed to carry out the activities you came to the UK to do.

Registered Travellers

You can use the UK/EEA immigration lanes and the automatic ePassport gates.

Travelling with a UK biometric residence permit

You’ll have a biometric residence permit if your fingerprints were taken when you applied.

Your fingerprints will be checked at border control - they’ll be checked against the ones stored on your visa document.

If you’re refused entry

You’ll be told in writing:

why you’ve been refused entry to the UK

if you can appeal against the decision

when you will be removed from the UK

You’ll usually have to leave the UK immediately.

You may be allowed into the UK temporarily (usually for up to a week) but your passport will be taken from you and you must report to immigration officers at set times.

Baggage checks

You must co-operate if you’re stopped and asked about your baggage.

If you break the rules your goods and any vehicle you use to transport them may be seized.

If your baggage is checked

Your baggage is usually checked in front of you.

Customs officers keep a record of:

all baggage they open and check

any damage to your baggage or belongings during a check

If your things are damaged

You may be offered compensation if your baggage or belongings are damaged during a customs check.

Making a complaint

You can:

ask for the duty manager if you want to complain about a customs check while you’re at the border

send your complaint to Border Force if you want to complain later

Layovers and transiting through a UK airport

Passing through a UK airport while on the way to another country is called ‘transiting’. Some travellers call it a ‘layover’.

There are 2 types of transiting:

‘airside’ - you do not pass through UK border control before you leave on your connecting journey

‘landside’ - you do pass through UK border control, but come back through it and leave the UK within a short amount of time (usually 24 hours)

Find out if you need a UK visa for your layover.

Coronavirus (COVID-19) testing and quarantine

Before you travel you need to:

provide your contact details by completing the online passenger locator form

provide proof of a negative COVID-19 test

Check the rules for transiting.

Quarantining when you arrive in the UK

green list - you do not need to quarantine but you must take a COVID-19 test on or before day 2

amber list - you must quarantine in the place you’re staying and take 2 COVID-19 tests

red list - you must quarantine in a hotel and take 2 COVID-19 tests

You must follow these rules even if you have been vaccinated.

Find out which list the country you’ve been in is on and what you need to do.

You may be fined if you do not quarantine in the place you’re staying or in a managed quarantine hotel when you need to. You can be prosecuted if you do not pay on time.

Some people are exempt from some or all COVID-19 travel and entry requirements because of their jobs. Check if your job means you’re exempt.

Quarantine rules in Scotland, Wales and Northern Ireland

Find out what to do and whether you’re exempt if you’re:

travelling to Scotland

travelling to Wales

travelling to Northern Ireland

Ending quarantine early through Test to Release

You may be able to end quarantine early through the ‘Test to Release’ scheme if you pay for a private coronavirus (COVID-19) test.

You must still take the 2 COVID-19 tests you booked before you travelled. Find out more about the tests you must book and take.

You cannot use the Test to Release scheme if you’ve been in or through a country on the red list in the 10 days before you arrive in England.

This guidance is for England. Find out what to do if you’re:

travelling to Scotland

travelling to Wales

travelling to Northern Ireland

When you can take the private COVID-19 test

The earliest you can take a test is 5 days after you arrive in England. For example, if you arrive on a Monday, you can take a test from the following Saturday.

When you can stop quarantining

If the test is negative you can stop quarantining as soon as you get the result.

If the test is positive you need to quarantine for another 10 days. Count the 10 days starting from the day you took the test, or from when you first had symptoms if that is earlier.

If you’re living or staying with someone in the UK they should also self-isolate for 10 days, starting from the day you took the test.

If the test is inconclusive you also need to quarantine for another 10 days. You can stop quarantining if you take another test with an eligible private provider and the result is negative.

You may be fined up to £10,000 if you do not quarantine when you need to. You can be prosecuted if you do not pay the fine on time.

What you’ll need

Before arriving in England, you’ll need to:

book a test with an eligible private provider

say that you’ll be using the Test to Release scheme on the passenger locator form

You cannot take a test through NHS Test and Trace to shorten your quarantine period. You must continue to quarantine if the result from an NHS Test and Trace test is negative.

If you did not book the test before you arrived in England, you can book one after you arrive. You will need to complete another passenger locator form to opt into the scheme.

red list - you must quarantine in a hotel and take 2 COVID-19 tests

Entering the UK

Overview

green list - you must take a coronavirus (COVID-19) test on or before day 2

amber list - you must quarantine in the place you’re staying and take 2 COVID-19 tests

You cannot currently enter the UK if you’ve been in or through a country on the red list unless you’re British, Irish or you have the right to live in the UK.

You must follow these rules even if you have been vaccinated.

Find out which list the country you’ve been in is on and what you need to do.

Find out what to do if you’re:

travelling to Scotland

travelling to Wales

travelling to Northern Ireland

Before you leave for the UK

You’ll need to:

provide proof of a negative COVID-19 test taken in the 3 days before you leave for the UK

complete a passenger locator form

Find out more about what you’ll need to do before you leave for the UK because of COVID-19.

You may also need a visa to come into or travel through the UK, depending on your nationality.

What you can bring with you

What you can bring with you depends on where you’re travelling from. You must declare to customs:

anything over your duty-free allowance

banned or restricted goods in the UK

goods that you plan to sell

more than €10,000 (or its equivalent) in cash, if you’re coming from outside the EU

You and your baggage may be checked for anything you must declare.

COVID-19 restrictions in the UK

COVID-19 restrictions currently apply in England. Find out about the:

rules in Scotland

rules in Wales

rules in Northern Ireland

Before you leave for the UK

Everyone travelling to the UK must:

book at least one coronavirus (COVID-19) test for after you arrive

provide your contact details by completing the online passenger locator form

follow the testing and quarantine rules in England, Scotland, Wales or Northern Ireland

COVID-19 testing and quarantine in England

What you need to do depends on where you have been in the 10 days before you arrive. If you have been in a country or territory on the:

green list - you must book a COVID-19 test to take after you arrive

amber list - you must book 2 COVID-19 tests to take after you arrive and quarantine in the place you’re staying

red list - you must book a hotel quarantine package, which includes 2 COVID-19 tests

Find out which list the country you’ve been in is on and what you need to do.

You must follow these rules even if you have been vaccinated.

You might be exempt from some or all COVID-19 travel and entry requirements because of your job. Check if your job means you’re exempt.

Children aged 4 and under do not need to take any COVID-19 travel tests after they arrive in England.

If you’re travelling from a country on the amber list, you may be able to end your quarantine early by booking a third coronavirus test through Test to Release.

COVID-19 testing and quarantine in Scotland, Wales and Northern Ireland

Check the rules and exemptions for quarantine and COVID-19 tests:

if you’re travelling to Scotland

if you’re travelling to Wales

If you’re travelling to Northern Ireland

Complete the passenger locator form

You’ll need to show your completed passenger locator form when you check in to travel or board your plane, train or ferry.

You’ll also need to show proof that you’ve completed the form when you arrive at the UK border.

Provide a negative COVID-19 test to travel to the UK

You must have proof of a negative COVID-19 test to travel to the UK - even if you’re a UK citizen.

If your test result is positive you must not travel. You must follow the local COVID-19 rules and guidance.

The test must be taken in the 3 days before you depart. The results must be in English, French or Spanish.

You’ll need to show the test results when you check in to travel or board your plane, train or ferry. You may also be asked to show them when you arrive.

You could be fined £500 when you arrive at the border if you cannot provide proof that you have had a negative COVID-19 test.

Find out more about providing a COVID-19 test result, including exemptions and acceptable types of test.

When you do not need to provide a negative COVID-19 test

You do not need a test if you’re travelling:

within the UK, the Isle of Man, Jersey and Guernsey

from Ireland

from Ascension, Falkland Islands, St Helena and Myanmar

Children under 11 do not need a test.

There are other reasons you might not need a test, for example:

you have a job on the ‘exempt jobs’ list

you’re travelling to the UK for medical reasons

you’re travelling from a country where you cannot access testing facilities

Read the guidance about:

taking a COVID-19 test before you travel to England

taking a COVID-19 test before you travel to Scotland

You must still follow the rules for quarantining when you arrive in the UK.

You’re from an EEA country or Switzerland

You can enter the UK with either a passport or national identity card issued by an EEA country or Switzerland that should be valid for the whole of your stay.

From 1 October 2021, you will not be able to use an EEA or Swiss national identity card to enter the UK unless you:

have settled or pre-settled status under the EU Settlement Scheme

have an EU Settlement Scheme family permit

have a Frontier Worker permit

are an S2 Healthcare Visitor

are a Swiss Service Provider

Check if you need a visa to come to the UK after 1 January 2021.

You’re not from an EEA country

You must have a valid passport to enter the UK. It should be valid for the whole of your stay.

You may also need a visa, depending on which country you’re from.

Check if you need a visa to enter the UK.

You may also need a visa if you’re ‘transiting’ or travelling through the UK, for example you’re changing flights at a UK airport.

Applying for a visa

You must apply for your visa before you arrive in the UK.

Travelling with children

You can prove this with:

a birth or adoption certificate showing your relationship with the child

divorce or marriage certificates if you’re the parent but have a different surname from the child

a letter from the child’s parent giving permission for the child to travel with you and providing contact details, if you’re not the parent

Before you board

You can ask to see the information about you that’s been sent by carriers.

At border control

You must wear a face covering at the airport, port or station you’re arriving into and follow social distancing rules.

You’ll need to show:

your passport or identity card

your proof of a negative coronavirus (COVID-19) test

your passenger locator form

You must:

have your passport or identity card ready - remove it from a holder or wallet if you use one

remove your face covering or sunglasses, if you’re wearing them

move through passport control together if you’re in a family

You will have to wait longer than usual at border control because of COVID-19.

Showing your passenger locator form

When you submit the form you’ll receive a confirmation email with a document attached. At border control you must show either a:

printed copy of the document

downloaded copy of document on your phone

Border Force officers will scan the QR code at the top of this document to check you have completed the form successfully.

You may also need to show proof of a negative coronavirus test at the border. You could be fined up to £500 if you cannot show proof when asked.

Arriving by bus or coach

You have to leave the bus when you arrive at border control.

Make sure you:

are ready to get off the bus when you arrive

have your travel documents ready

Read the guidance for school parties and groups coming to the UK by coach.

If you’re from an EEA country or Switzerland

You can use the UK/EEA channel to get your passport or identity card checked - this is usually faster than the other channels.

The EEA includes the EU countries and also Iceland, Liechtenstein, and Norway.

These gates use facial recognition technology to check your identity against the photo in your passport.

If you’re from a non-EEA country

Your passport (and visa if you have one) will be checked at border control. You’ll usually be asked why you’re coming to the UK.

You can use the UK/EEA immigration lanes and the automatic ePassport gates if you’re from:

Australia

Canada

Japan

New Zealand

Singapore

South Korea

United States

When you cannot use an ePassport gate

You must see a border control officer and get a stamp in your passport if you are entering the UK:

with a Tier 5 Creative or Sporting certificate of sponsorship for up to 3 months (and you want to enter without a visa)

on a permitted paid engagement

You cannot get a stamp if you use the ePassport gates. Without a stamp you will not be allowed to carry out the activities you came to the UK to do.

Registered Travellers

You can use the UK/EEA immigration lanes and the automatic ePassport gates.

Travelling with a UK biometric residence permit

You’ll have a biometric residence permit if your fingerprints were taken when you applied.

Your fingerprints will be checked at border control - they’ll be checked against the ones stored on your visa document.

If you’re refused entry

You’ll be told in writing:

why you’ve been refused entry to the UK

if you can appeal against the decision

when you will be removed from the UK

You’ll usually have to leave the UK immediately.

Baggage checks

You must co-operate if you’re stopped and asked about your baggage.

If you break the rules your goods and any vehicle you use to transport them may be seized.

If your baggage is checked

Your baggage is usually checked in front of you.

Customs officers keep a record of:

all baggage they open and check

any damage to your baggage or belongings during a check

If your things are damaged

You may be offered compensation if your baggage or belongings are damaged during a customs check.

Making a complaint

You can:

ask for the duty manager if you want to complain about a customs check while you’re at the border

send your complaint to Border Force if you want to complain later

Layovers and transiting through a UK airport

Passing through a UK airport while on the way to another country is called ‘transiting’. Some travellers call it a ‘layover’.

There are 2 types of transiting:

‘airside’ - you do not pass through UK border control before you leave on your connecting journey

‘landside’ - you do pass through UK border control, but come back through it and leave the UK within a short amount of time (usually 24 hours)

Find out if you need a UK visa for your layover.

Coronavirus (COVID-19) testing and quarantine

Before you travel you need to:

provide your contact details by completing the online passenger locator form

provide proof of a negative COVID-19 test

Check the rules for transiting.

Quarantining when you arrive in the UK

green list - you do not need to quarantine but you must take a COVID-19 test on or before day 2

amber list - you must quarantine in the place you’re staying and take 2 COVID-19 tests

red list - you must quarantine in a hotel and take 2 COVID-19 tests

You must follow these rules even if you have been vaccinated.

Find out which list the country you’ve been in is on and what you need to do.

Some people are exempt from some or all COVID-19 travel and entry requirements because of their jobs. Check if your job means you’re exempt.

Quarantine rules in Scotland, Wales and Northern Ireland

Find out what to do and whether you’re exempt if you’re:

travelling to Scotland

travelling to Wales

travelling to Northern Ireland

Ending quarantine early through Test to Release

You may be able to end quarantine early through the ‘Test to Release’ scheme if you pay for a private coronavirus (COVID-19) test.

You must still take the 2 COVID-19 tests you booked before you travelled. Find out more about the tests you must book and take.

You cannot use the Test to Release scheme if you’ve been in or through a country on the red list in the 10 days before you arrive in England.

This guidance is for England. Find out what to do if you’re:

travelling to Scotland

travelling to Wales

travelling to Northern Ireland

When you can take the private COVID-19 test

The earliest you can take a test is 5 days after you arrive in England. For example, if you arrive on a Monday, you can take a test from the following Saturday.

When you can stop quarantining

If the test is negative you can stop quarantining as soon as you get the result.

If you’re living or staying with someone in the UK they should also self-isolate for 10 days, starting from the day you took the test.

You may be fined up to £10,000 if you do not quarantine when you need to. You can be prosecuted if you do not pay the fine on time.

What you’ll need

Before arriving in England, you’ll need to:

book a test with an eligible private provider

say that you’ll be using the Test to Release scheme on the passenger locator form

You cannot currently enter the UK if you’ve been in or through a country on the red list unless you’re British, Irish or you have the right to live in the UK.

Entering the UK

Overview

green list - you must take a coronavirus (COVID-19) test on or before day 2

amber list - you must quarantine in the place you’re staying and take 2 COVID-19 tests

red list - you must quarantine in a hotel and take 2 COVID-19 tests

You must follow these rules even if you have been vaccinated.

Find out which list the country you’ve been in is on and what you need to do.

Find out what to do if you’re:

travelling to Scotland

travelling to Wales

travelling to Northern Ireland

Before you leave for the UK

You’ll need to:

provide proof of a negative COVID-19 test taken in the 3 days before you leave for the UK

complete a passenger locator form

Find out more about what you’ll need to do before you leave for the UK because of COVID-19.

You may also need a visa to come into or travel through the UK, depending on your nationality.

What you can bring with you

What you can bring with you depends on where you’re travelling from. You must declare to customs:

anything over your duty-free allowance

banned or restricted goods in the UK

goods that you plan to sell

more than €10,000 (or its equivalent) in cash, if you’re coming from outside the EU

You and your baggage may be checked for anything you must declare.

COVID-19 restrictions in the UK

COVID-19 restrictions currently apply in England. Find out about the:

rules in Scotland

rules in Wales

rules in Northern Ireland

Before you leave for the UK

Everyone travelling to the UK must:

book at least one coronavirus (COVID-19) test for after you arrive

provide your contact details by completing the online passenger locator form

follow the testing and quarantine rules in England, Scotland, Wales or Northern Ireland

COVID-19 testing and quarantine in England

What you need to do depends on where you have been in the 10 days before you arrive. If you have been in a country or territory on the:

green list - you must book a COVID-19 test to take after you arrive

amber list - you must book 2 COVID-19 tests to take after you arrive and quarantine in the place you’re staying

red list - you must book a hotel quarantine package, which includes 2 COVID-19 tests

Find out which list the country you’ve been in is on and what you need to do.

You must follow these rules even if you have been vaccinated.

You might be exempt from some or all COVID-19 travel and entry requirements because of your job. Check if your job means you’re exempt.

Children aged 4 and under do not need to take any COVID-19 travel tests after they arrive in England.

If you’re travelling from a country on the amber list, you may be able to end your quarantine early by booking a third coronavirus test through Test to Release.

COVID-19 testing and quarantine in Scotland, Wales and Northern Ireland

Check the rules and exemptions for quarantine and COVID-19 tests:

if you’re travelling to Scotland

if you’re travelling to Wales

If you’re travelling to Northern Ireland

Complete the passenger locator form

You’ll need to show your completed passenger locator form when you check in to travel or board your plane, train or ferry.

You’ll also need to show proof that you’ve completed the form when you arrive at the UK border.

Provide a negative COVID-19 test to travel to the UK

You must have proof of a negative COVID-19 test to travel to the UK - even if you’re a UK citizen.

If your test result is positive you must not travel. You must follow the local COVID-19 rules and guidance.

The test must be taken in the 3 days before you depart. The results must be in English, French or Spanish.

You’ll need to show the test results when you check in to travel or board your plane, train or ferry. You may also be asked to show them when you arrive.

You could be fined £500 when you arrive at the border if you cannot provide proof that you have had a negative COVID-19 test.

Find out more about providing a COVID-19 test result, including exemptions and acceptable types of test.

When you do not need to provide a negative COVID-19 test

You do not need a test if you’re travelling:

within the UK, the Isle of Man, Jersey and Guernsey

from Ireland

from Ascension, Falkland Islands, St Helena and Myanmar

Children under 11 do not need a test.

There are other reasons you might not need a test, for example:

you have a job on the ‘exempt jobs’ list

you’re travelling to the UK for medical reasons

you’re travelling from a country where you cannot access testing facilities

Read the guidance about:

taking a COVID-19 test before you travel to England

taking a COVID-19 test before you travel to Scotland

You must still follow the rules for quarantining when you arrive in the UK.

You’re from an EEA country or Switzerland

You can enter the UK with either a passport or national identity card issued by an EEA country or Switzerland that should be valid for the whole of your stay.

From 1 October 2021, you will not be able to use an EEA or Swiss national identity card to enter the UK unless you:

have settled or pre-settled status under the EU Settlement Scheme

have an EU Settlement Scheme family permit

have a Frontier Worker permit

are an S2 Healthcare Visitor

are a Swiss Service Provider

Check if you need a visa to come to the UK after 1 January 2021.

You’re not from an EEA country

You must have a valid passport to enter the UK. It should be valid for the whole of your stay.

You may also need a visa, depending on which country you’re from.

Check if you need a visa to enter the UK.

You may also need a visa if you’re ‘transiting’ or travelling through the UK, for example you’re changing flights at a UK airport.

Applying for a visa

You must apply for your visa before you arrive in the UK.

Travelling with children

You can prove this with:

a birth or adoption certificate showing your relationship with the child

divorce or marriage certificates if you’re the parent but have a different surname from the child

a letter from the child’s parent giving permission for the child to travel with you and providing contact details, if you’re not the parent

Before you board

You can ask to see the information about you that’s been sent by carriers.

At border control

You must wear a face covering at the airport, port or station you’re arriving into and follow social distancing rules.

You’ll need to show:

your passport or identity card

your proof of a negative coronavirus (COVID-19) test

your passenger locator form

You must:

have your passport or identity card ready - remove it from a holder or wallet if you use one

remove your face covering or sunglasses, if you’re wearing them

move through passport control together if you’re in a family

You will have to wait longer than usual at border control because of COVID-19.

Showing your passenger locator form

When you submit the form you’ll receive a confirmation email with a document attached. At border control you must show either a:

printed copy of the document

downloaded copy of document on your phone

Border Force officers will scan the QR code at the top of this document to check you have completed the form successfully.

You may also need to show proof of a negative coronavirus test at the border. You could be fined up to £500 if you cannot show proof when asked.

Arriving by bus or coach

You have to leave the bus when you arrive at border control.

Make sure you:

are ready to get off the bus when you arrive

have your travel documents ready

Read the guidance for school parties and groups coming to the UK by coach.

If you’re from an EEA country or Switzerland

You can use the UK/EEA channel to get your passport or identity card checked - this is usually faster than the other channels.

The EEA includes the EU countries and also Iceland, Liechtenstein, and Norway.

These gates use facial recognition technology to check your identity against the photo in your passport.

If you’re from a non-EEA country

Your passport (and visa if you have one) will be checked at border control. You’ll usually be asked why you’re coming to the UK.

You can use the UK/EEA immigration lanes and the automatic ePassport gates if you’re from:

Australia

Canada

Japan

New Zealand

Singapore

South Korea

United States

When you cannot use an ePassport gate

You must see a border control officer and get a stamp in your passport if you are entering the UK:

with a Tier 5 Creative or Sporting certificate of sponsorship for up to 3 months (and you want to enter without a visa)

on a permitted paid engagement

You cannot get a stamp if you use the ePassport gates. Without a stamp you will not be allowed to carry out the activities you came to the UK to do.

Registered Travellers

You can use the UK/EEA immigration lanes and the automatic ePassport gates.

Travelling with a UK biometric residence permit

You’ll have a biometric residence permit if your fingerprints were taken when you applied.

Your fingerprints will be checked at border control - they’ll be checked against the ones stored on your visa document.

If you’re refused entry

You’ll be told in writing:

why you’ve been refused entry to the UK

if you can appeal against the decision

when you will be removed from the UK

You’ll usually have to leave the UK immediately.

Baggage checks

You must co-operate if you’re stopped and asked about your baggage.

If you break the rules your goods and any vehicle you use to transport them may be seized.

If your baggage is checked

Your baggage is usually checked in front of you.

Customs officers keep a record of:

all baggage they open and check

any damage to your baggage or belongings during a check

If your things are damaged

You may be offered compensation if your baggage or belongings are damaged during a customs check.

Making a complaint

You can:

ask for the duty manager if you want to complain about a customs check while you’re at the border

send your complaint to Border Force if you want to complain later

Layovers and transiting through a UK airport

Passing through a UK airport while on the way to another country is called ‘transiting’. Some travellers call it a ‘layover’.

There are 2 types of transiting:

‘airside’ - you do not pass through UK border control before you leave on your connecting journey

‘landside’ - you do pass through UK border control, but come back through it and leave the UK within a short amount of time (usually 24 hours)

Find out if you need a UK visa for your layover.

Coronavirus (COVID-19) testing and quarantine

Before you travel you need to:

provide your contact details by completing the online passenger locator form

provide proof of a negative COVID-19 test

Check the rules for transiting.

Quarantining when you arrive in the UK

green list - you do not need to quarantine but you must take a COVID-19 test on or before day 2

amber list - you must quarantine in the place you’re staying and take 2 COVID-19 tests

red list - you must quarantine in a hotel and take 2 COVID-19 tests

You must follow these rules even if you have been vaccinated.

Find out which list the country you’ve been in is on and what you need to do.

Some people are exempt from some or all COVID-19 travel and entry requirements because of their jobs. Check if your job means you’re exempt.

Quarantine rules in Scotland, Wales and Northern Ireland

Find out what to do and whether you’re exempt if you’re:

travelling to Scotland

travelling to Wales

travelling to Northern Ireland

Ending quarantine early through Test to Release

You may be able to end quarantine early through the ‘Test to Release’ scheme if you pay for a private coronavirus (COVID-19) test.

You must still take the 2 COVID-19 tests you booked before you travelled. Find out more about the tests you must book and take.

You cannot use the Test to Release scheme if you’ve been in or through a country on the red list in the 10 days before you arrive in England.

This guidance is for England. Find out what to do if you’re:

travelling to Scotland

travelling to Wales

travelling to Northern Ireland

When you can take the private COVID-19 test

The earliest you can take a test is 5 days after you arrive in England. For example, if you arrive on a Monday, you can take a test from the following Saturday.

When you can stop quarantining

If the test is negative you can stop quarantining as soon as you get the result.

If you’re living or staying with someone in the UK they should also self-isolate for 10 days, starting from the day you took the test.

You may be fined up to £10,000 if you do not quarantine when you need to. You can be prosecuted if you do not pay the fine on time.

What you’ll need

Before arriving in England, you’ll need to:

book a test with an eligible private provider

say that you’ll be using the Test to Release scheme on the passenger locator form

You must follow these rules even if you have been vaccinated.

Entering the UK

Overview

green list - you must take a coronavirus (COVID-19) test on or before day 2

amber list - you must quarantine in the place you’re staying and take 2 COVID-19 tests

red list - you must quarantine in a hotel and take 2 COVID-19 tests

You cannot currently enter the UK if you’ve been in or through a country on the red list unless you’re British, Irish or you have the right to live in the UK.

Find out which list the country you’ve been in is on and what you need to do.

Find out what to do if you’re:

travelling to Scotland

travelling to Wales

travelling to Northern Ireland

Before you leave for the UK

You’ll need to:

provide proof of a negative COVID-19 test taken in the 3 days before you leave for the UK

complete a passenger locator form

Find out more about what you’ll need to do before you leave for the UK because of COVID-19.

You may also need a visa to come into or travel through the UK, depending on your nationality.

What you can bring with you

What you can bring with you depends on where you’re travelling from. You must declare to customs:

anything over your duty-free allowance

banned or restricted goods in the UK

goods that you plan to sell

more than €10,000 (or its equivalent) in cash, if you’re coming from outside the EU

You and your baggage may be checked for anything you must declare.

COVID-19 restrictions in the UK

COVID-19 restrictions currently apply in England. Find out about the:

rules in Scotland

rules in Wales

rules in Northern Ireland

Before you leave for the UK

Everyone travelling to the UK must:

book at least one coronavirus (COVID-19) test for after you arrive

provide your contact details by completing the online passenger locator form

follow the testing and quarantine rules in England, Scotland, Wales or Northern Ireland

COVID-19 testing and quarantine in England

What you need to do depends on where you have been in the 10 days before you arrive. If you have been in a country or territory on the:

green list - you must book a COVID-19 test to take after you arrive

amber list - you must book 2 COVID-19 tests to take after you arrive and quarantine in the place you’re staying

red list - you must book a hotel quarantine package, which includes 2 COVID-19 tests

Find out which list the country you’ve been in is on and what you need to do.

You must follow these rules even if you have been vaccinated.

You might be exempt from some or all COVID-19 travel and entry requirements because of your job. Check if your job means you’re exempt.

Children aged 4 and under do not need to take any COVID-19 travel tests after they arrive in England.

If you’re travelling from a country on the amber list, you may be able to end your quarantine early by booking a third coronavirus test through Test to Release.

COVID-19 testing and quarantine in Scotland, Wales and Northern Ireland

Check the rules and exemptions for quarantine and COVID-19 tests:

if you’re travelling to Scotland

if you’re travelling to Wales

If you’re travelling to Northern Ireland

Complete the passenger locator form

You’ll need to show your completed passenger locator form when you check in to travel or board your plane, train or ferry.

You’ll also need to show proof that you’ve completed the form when you arrive at the UK border.

Provide a negative COVID-19 test to travel to the UK

You must have proof of a negative COVID-19 test to travel to the UK - even if you’re a UK citizen.

If your test result is positive you must not travel. You must follow the local COVID-19 rules and guidance.

The test must be taken in the 3 days before you depart. The results must be in English, French or Spanish.

You’ll need to show the test results when you check in to travel or board your plane, train or ferry. You may also be asked to show them when you arrive.

You could be fined £500 when you arrive at the border if you cannot provide proof that you have had a negative COVID-19 test.

Find out more about providing a COVID-19 test result, including exemptions and acceptable types of test.

When you do not need to provide a negative COVID-19 test

You do not need a test if you’re travelling:

within the UK, the Isle of Man, Jersey and Guernsey

from Ireland

from Ascension, Falkland Islands, St Helena and Myanmar

Children under 11 do not need a test.

There are other reasons you might not need a test, for example:

you have a job on the ‘exempt jobs’ list

you’re travelling to the UK for medical reasons

you’re travelling from a country where you cannot access testing facilities

Read the guidance about:

taking a COVID-19 test before you travel to England

taking a COVID-19 test before you travel to Scotland

You must still follow the rules for quarantining when you arrive in the UK.

You’re from an EEA country or Switzerland

You can enter the UK with either a passport or national identity card issued by an EEA country or Switzerland that should be valid for the whole of your stay.

From 1 October 2021, you will not be able to use an EEA or Swiss national identity card to enter the UK unless you:

have settled or pre-settled status under the EU Settlement Scheme

have an EU Settlement Scheme family permit

have a Frontier Worker permit

are an S2 Healthcare Visitor

are a Swiss Service Provider

Check if you need a visa to come to the UK after 1 January 2021.

You’re not from an EEA country

You must have a valid passport to enter the UK. It should be valid for the whole of your stay.

You may also need a visa, depending on which country you’re from.

Check if you need a visa to enter the UK.

You may also need a visa if you’re ‘transiting’ or travelling through the UK, for example you’re changing flights at a UK airport.

Applying for a visa

You must apply for your visa before you arrive in the UK.

Travelling with children

You can prove this with:

a birth or adoption certificate showing your relationship with the child

divorce or marriage certificates if you’re the parent but have a different surname from the child

a letter from the child’s parent giving permission for the child to travel with you and providing contact details, if you’re not the parent

Before you board

You can ask to see the information about you that’s been sent by carriers.

At border control

You must wear a face covering at the airport, port or station you’re arriving into and follow social distancing rules.

You’ll need to show:

your passport or identity card

your proof of a negative coronavirus (COVID-19) test

your passenger locator form

You must:

have your passport or identity card ready - remove it from a holder or wallet if you use one

remove your face covering or sunglasses, if you’re wearing them

move through passport control together if you’re in a family

You will have to wait longer than usual at border control because of COVID-19.

Showing your passenger locator form

When you submit the form you’ll receive a confirmation email with a document attached. At border control you must show either a:

printed copy of the document

downloaded copy of document on your phone

Border Force officers will scan the QR code at the top of this document to check you have completed the form successfully.

You may also need to show proof of a negative coronavirus test at the border. You could be fined up to £500 if you cannot show proof when asked.

Arriving by bus or coach

You have to leave the bus when you arrive at border control.

Make sure you:

are ready to get off the bus when you arrive

have your travel documents ready

Read the guidance for school parties and groups coming to the UK by coach.

If you’re from an EEA country or Switzerland

You can use the UK/EEA channel to get your passport or identity card checked - this is usually faster than the other channels.

The EEA includes the EU countries and also Iceland, Liechtenstein, and Norway.

These gates use facial recognition technology to check your identity against the photo in your passport.

If you’re from a non-EEA country

Your passport (and visa if you have one) will be checked at border control. You’ll usually be asked why you’re coming to the UK.

You can use the UK/EEA immigration lanes and the automatic ePassport gates if you’re from:

Australia

Canada

Japan

New Zealand

Singapore

South Korea

United States

When you cannot use an ePassport gate

You must see a border control officer and get a stamp in your passport if you are entering the UK:

with a Tier 5 Creative or Sporting certificate of sponsorship for up to 3 months (and you want to enter without a visa)

on a permitted paid engagement

You cannot get a stamp if you use the ePassport gates. Without a stamp you will not be allowed to carry out the activities you came to the UK to do.

Registered Travellers

You can use the UK/EEA immigration lanes and the automatic ePassport gates.

Travelling with a UK biometric residence permit

You’ll have a biometric residence permit if your fingerprints were taken when you applied.

Your fingerprints will be checked at border control - they’ll be checked against the ones stored on your visa document.

If you’re refused entry

You’ll be told in writing:

why you’ve been refused entry to the UK

if you can appeal against the decision

when you will be removed from the UK

You’ll usually have to leave the UK immediately.

Baggage checks

You must co-operate if you’re stopped and asked about your baggage.

If you break the rules your goods and any vehicle you use to transport them may be seized.

If your baggage is checked

Your baggage is usually checked in front of you.

Customs officers keep a record of:

all baggage they open and check

any damage to your baggage or belongings during a check

If your things are damaged

You may be offered compensation if your baggage or belongings are damaged during a customs check.

Making a complaint

You can:

ask for the duty manager if you want to complain about a customs check while you’re at the border

send your complaint to Border Force if you want to complain later

Layovers and transiting through a UK airport

Passing through a UK airport while on the way to another country is called ‘transiting’. Some travellers call it a ‘layover’.

There are 2 types of transiting:

‘airside’ - you do not pass through UK border control before you leave on your connecting journey

‘landside’ - you do pass through UK border control, but come back through it and leave the UK within a short amount of time (usually 24 hours)

Find out if you need a UK visa for your layover.

Coronavirus (COVID-19) testing and quarantine

Before you travel you need to:

provide your contact details by completing the online passenger locator form

provide proof of a negative COVID-19 test

Check the rules for transiting.

Quarantining when you arrive in the UK

green list - you do not need to quarantine but you must take a COVID-19 test on or before day 2

amber list - you must quarantine in the place you’re staying and take 2 COVID-19 tests

red list - you must quarantine in a hotel and take 2 COVID-19 tests

You must follow these rules even if you have been vaccinated.

Find out which list the country you’ve been in is on and what you need to do.

Some people are exempt from some or all COVID-19 travel and entry requirements because of their jobs. Check if your job means you’re exempt.

Quarantine rules in Scotland, Wales and Northern Ireland

Find out what to do and whether you’re exempt if you’re:

travelling to Scotland

travelling to Wales

travelling to Northern Ireland

Ending quarantine early through Test to Release

You may be able to end quarantine early through the ‘Test to Release’ scheme if you pay for a private coronavirus (COVID-19) test.

You must still take the 2 COVID-19 tests you booked before you travelled. Find out more about the tests you must book and take.

You cannot use the Test to Release scheme if you’ve been in or through a country on the red list in the 10 days before you arrive in England.

This guidance is for England. Find out what to do if you’re:

travelling to Scotland

travelling to Wales

travelling to Northern Ireland

When you can take the private COVID-19 test

The earliest you can take a test is 5 days after you arrive in England. For example, if you arrive on a Monday, you can take a test from the following Saturday.

When you can stop quarantining

If the test is negative you can stop quarantining as soon as you get the result.

If you’re living or staying with someone in the UK they should also self-isolate for 10 days, starting from the day you took the test.

You may be fined up to £10,000 if you do not quarantine when you need to. You can be prosecuted if you do not pay the fine on time.

What you’ll need

Before arriving in England, you’ll need to:

book a test with an eligible private provider

say that you’ll be using the Test to Release scheme on the passenger locator form


I have just turned 18 and I have been convicted for three crimes, theift, vandalism and bodily harm to others I think that my age might reduce my sentence but I am not sure. Does being a younger person reduce my collective sentences?

People under 18 get different sentences to adults.

Types of prison sentences

Concurrent and consecutive sentences

If someone’s convicted of committing more than one crime, they’re usually given a sentence for each crime.

Concurrent sentences are served at the same time.

Consecutive sentences are served one after the other, for example a 6 month sentence followed by a 3 month sentence.

The judge (or magistrate) tells the person what type of sentence they get and how it must be served.

Suspended prison sentences

A ‘suspended’ prison sentence is carried out in the community.

The person has to meet certain conditions, for example:

having to stay away from a certain place or person

doing unpaid work - called ‘Community Payback’

If the person breaks the conditions of their sentence they can be sent to prison.

Determinate prison sentences - fixed length of time

A ‘determinate’ prison sentence is for a fixed length of time.

If the sentence is for 12 months or more

For prison sentences of 12 months or more the person spends the first half of the sentence in prison and the second half in the community ‘on licence’.

If they break any licence conditions, for example they commit another crime, they could go back to prison.

If the sentence is under 12 months

For prison sentences under 12 months, the person’s normally released automatically halfway through.

Indeterminate prison sentences - no fixed length of time

An ‘indeterminate’ prison sentence does not have a fixed length of time.

This means:

no date is set when the person will be released

they have to spend a minimum amount of time in prison (called a ‘tariff’) before they’re considered for release

The Parole Board is responsible for deciding if someone can be released from prison.

Indeterminate sentences are given if a court thinks an offender is a danger to the public.

Life sentences

If a person’s found guilty of murder, a court must give them a life sentence.

A court may choose to give a life sentence for serious offences like:

rape

armed robbery

A life sentence lasts for the rest of a person’s life – if they’re released from prison and commit another crime they can be sent back to prison at any time.

Whole life term

A whole life term means there’s no minimum term set by the judge, and the person’s never considered for release.

Sentences for young people

Detention and Training Order

A Detention and Training Order can be given to someone aged between 12 and 17.

They last between 4 months and 2 years.

The first half of a Detention and Training Order is served in custody, the second half is served in the community.

Violent or sexual crimes

For severe crimes - usually violent or sexual - young people can get an ‘extended sentence’. They could spend a long time in custody, and when released they’ll be put under supervision for a long time (for example being tagged).

Murder

For murder, the court sets the minimum amount of time to be spent in custody. The young person can’t apply for parole before this time.

When released, the young person will be kept under supervision for the rest of their life.

Other serious crimes

Sometimes the sentence for a young person can last as long as the sentence for an adult for the same offence (but not longer). This includes life sentences.


I am selling off two fields that I no longer need for my farming business. I understand that that I may be able to offset some of the costs against CGT. Can I offset stamp duty, improvement, costs of advertising and the salary of my employees?

You can deduct certain costs of buying, selling or improving your asset from your gain.

Capital Gains Tax for business

What you pay it on

You may have to pay Capital Gains Tax if you make a profit (‘gain’) when you sell (or ‘dispose of’) all or part of a business asset.

Business assets you may need to pay tax on include:

land and buildings

fixtures and fittings

plant and machinery, for example a digger

shares

registered trademarks

your business’s reputation

You’ll need to work out your gain to find out whether you need to pay tax.

You pay Capital Gains Tax if you’re a self-employed sole trader or in a business partnership. Other organisations like limited companies pay Corporation Tax on profits from selling their assets.

When you do not pay it

You do not usually need to pay tax on gifts to your husband, wife, civil partner or a charity.

Work out your gain

Your gain is usually the difference between what you paid for your business asset and what you sold it for.

Use the market value instead if:

you gave it away (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 the asset was given to you and you claimed Gift Hold-Over Relief, use the amount it was originally bought for to work out your gain. If you paid less than it was worth, use the amount you paid for it.

Deduct costs

Costs you can deduct include:

fees, for example for valuing or advertising assets

costs to improve assets (but not normal repairs)

Stamp Duty Land Tax and VAT (unless you can reclaim the VAT)

You cannot deduct certain costs. These include:

interest on a loan to buy your asset

costs you can claim as business expenses

Contact HM Revenue and Customs (HMRC) if you’re not sure whether you can deduct a certain cost.

Apply reliefs

You may be able to reduce or delay paying tax on your gains if you’re eligible for tax relief.

Work out if you need to pay

When you know your gain you need to work out if you need to report and pay Capital Gains Tax.

If you’re in a business partnership:

work out your share of each gain or loss

the nominated partner must fill in form SA803

You can get help with working out your tax, for example from an accountant.

Reporting a loss

The rules are different if you need to report a loss.

Tax relief

You may be able to reduce or delay the amount of Capital Gains Tax you have to pay if you’re eligible for tax relief.

Relief | Description | Eligibility

Entrepreneurs’ Relief | Pay 10% Capital Gains Tax on qualifying profits if you sell all or part of your business (instead of the normal rates) | For sole traders, business partners or those with shares in a ‘personal company’

Business Asset Rollover Relief | Delay paying Capital Gains Tax when you sell or dispose of some types of asset if you replace them | Buy the new asset within 3 years of disposing of the old one. Use the old and new assets in your business

Incorporation Relief | Delay paying Capital Gains Tax when you transfer your business to a company | Transfer all your business and its assets (except cash) in return for shares in the company

Gift Hold-Over Relief | Pay no Capital Gains Tax if you give away a business asset - the person you gave it to pays tax when they sell it | You used the business asset for trading as a sole trader or partner

Tax relief when you sell your home

You normally get Private Residence Relief when you sell or dispose of your main home, meaning you do not pay any Capital Gains Tax.

If you’ve used any part of your home just for business, you have to pay Capital Gains Tax on that part when you sell your home.

Disincorporation relief

You may be able to claim Disincorporation Relief if you become a partnership or sole trader having been a limited company.

If you acquire the company’s assets when it changes its business structure, you may have to pay Capital Gains Tax if you sell or dispose of them later - you’ll use their value, including any Disincorporation Relief, when you acquired them.

You can get help from an accountant or tax adviser.

Costs you can deduct include:

Capital Gains Tax for business

What you pay it on

Business assets you may need to pay tax on include:

land and buildings

fixtures and fittings

plant and machinery, for example a digger

shares

registered trademarks

your business’s reputation

You’ll need to work out your gain to find out whether you need to pay tax.

When you do not pay it

You do not usually need to pay tax on gifts to your husband, wife, civil partner or a charity.

Work out your gain

Use the market value instead if:

you gave it away (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

Deduct costs

You can deduct certain costs of buying, selling or improving your asset from your gain.

Costs you can deduct include:

fees, for example for valuing or advertising assets

costs to improve assets (but not normal repairs)

Stamp Duty Land Tax and VAT (unless you can reclaim the VAT)

You cannot deduct certain costs. These include:

interest on a loan to buy your asset

costs you can claim as business expenses

Contact HM Revenue and Customs (HMRC) if you’re not sure whether you can deduct a certain cost.

Apply reliefs

You may be able to reduce or delay paying tax on your gains if you’re eligible for tax relief.

Work out if you need to pay

When you know your gain you need to work out if you need to report and pay Capital Gains Tax.

If you’re in a business partnership:

work out your share of each gain or loss

the nominated partner must fill in form SA803

You can get help with working out your tax, for example from an accountant.

Reporting a loss

The rules are different if you need to report a loss.

Tax relief

Relief | Description | Eligibility

Tax relief when you sell your home

Disincorporation relief

You can get help from an accountant or tax adviser.

fees, for example for valuing or advertising assets

Capital Gains Tax for business

What you pay it on

Business assets you may need to pay tax on include:

land and buildings

fixtures and fittings

plant and machinery, for example a digger

shares

registered trademarks

your business’s reputation

You’ll need to work out your gain to find out whether you need to pay tax.

When you do not pay it

You do not usually need to pay tax on gifts to your husband, wife, civil partner or a charity.

Work out your gain

Use the market value instead if:

you gave it away (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

Deduct costs

You can deduct certain costs of buying, selling or improving your asset from your gain.

Costs you can deduct include:

costs to improve assets (but not normal repairs)

Stamp Duty Land Tax and VAT (unless you can reclaim the VAT)

You cannot deduct certain costs. These include:

interest on a loan to buy your asset

costs you can claim as business expenses

Contact HM Revenue and Customs (HMRC) if you’re not sure whether you can deduct a certain cost.

Apply reliefs

You may be able to reduce or delay paying tax on your gains if you’re eligible for tax relief.

Work out if you need to pay

When you know your gain you need to work out if you need to report and pay Capital Gains Tax.

If you’re in a business partnership:

work out your share of each gain or loss

the nominated partner must fill in form SA803

You can get help with working out your tax, for example from an accountant.

Reporting a loss

The rules are different if you need to report a loss.

Tax relief

Relief | Description | Eligibility

Tax relief when you sell your home

Disincorporation relief

You can get help from an accountant or tax adviser.

costs to improve assets (but not normal repairs)

Capital Gains Tax for business

What you pay it on

Business assets you may need to pay tax on include:

land and buildings

fixtures and fittings

plant and machinery, for example a digger

shares

registered trademarks

your business’s reputation

You’ll need to work out your gain to find out whether you need to pay tax.

When you do not pay it

You do not usually need to pay tax on gifts to your husband, wife, civil partner or a charity.

Work out your gain

Use the market value instead if:

you gave it away (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

Deduct costs

You can deduct certain costs of buying, selling or improving your asset from your gain.

Costs you can deduct include:

fees, for example for valuing or advertising assets

Stamp Duty Land Tax and VAT (unless you can reclaim the VAT)

You cannot deduct certain costs. These include:

interest on a loan to buy your asset

costs you can claim as business expenses

Contact HM Revenue and Customs (HMRC) if you’re not sure whether you can deduct a certain cost.

Apply reliefs

You may be able to reduce or delay paying tax on your gains if you’re eligible for tax relief.

Work out if you need to pay

When you know your gain you need to work out if you need to report and pay Capital Gains Tax.

If you’re in a business partnership:

work out your share of each gain or loss

the nominated partner must fill in form SA803

You can get help with working out your tax, for example from an accountant.

Reporting a loss

The rules are different if you need to report a loss.

Tax relief

Relief | Description | Eligibility

Tax relief when you sell your home

Disincorporation relief

You can get help from an accountant or tax adviser.

Stamp Duty Land Tax and VAT (unless you can reclaim the VAT)

Capital Gains Tax for business

What you pay it on

Business assets you may need to pay tax on include:

land and buildings

fixtures and fittings

plant and machinery, for example a digger

shares

registered trademarks

your business’s reputation

You’ll need to work out your gain to find out whether you need to pay tax.

When you do not pay it

You do not usually need to pay tax on gifts to your husband, wife, civil partner or a charity.

Work out your gain

Your gain is usually the difference between what you paid for your business asset and what you sold it for.

Use the market value instead if:

you gave it away (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

Deduct costs

You can deduct certain costs of buying, selling or improving your asset from your gain.

Costs you can deduct include:

fees, for example for valuing or advertising assets

costs to improve assets (but not normal repairs)

You cannot deduct certain costs. These include:

interest on a loan to buy your asset

costs you can claim as business expenses

Contact HM Revenue and Customs (HMRC) if you’re not sure whether you can deduct a certain cost.

Apply reliefs

You may be able to reduce or delay paying tax on your gains if you’re eligible for tax relief.

Work out if you need to pay

When you know your gain you need to work out if you need to report and pay Capital Gains Tax.

If you’re in a business partnership:

work out your share of each gain or loss

the nominated partner must fill in form SA803

You can get help with working out your tax, for example from an accountant.

Reporting a loss

The rules are different if you need to report a loss.

Tax relief

Relief | Description | Eligibility

Tax relief when you sell your home

Disincorporation relief

You can get help from an accountant or tax adviser.


I am renting out a house for the first time. I have accepted a deposit of £1,000 from the tenant to hold the property. Do I have to protect this deposit?

Your landlord must put your deposit in a government-approved tenancy deposit scheme (TDP) if you rent your home on an assured shorthold tenancy that started after 6 April 2007. In England and Wales your deposit can be registered with:

Tenancy deposit protection

Overview

Deposit Protection Service

MyDeposits - including deposits that were held by Capita

Tenancy Deposit Scheme

If you don’t rent your home on an assured shorthold tenancy, your landlord can accept valuable items (for example a car or watch) as a deposit instead of money. The items won’t be protected by a scheme.

There are separate TDP schemes in Scotland and Northern Ireland.

They make sure you’ll get your deposit back if you:

meet the terms of your tenancy agreement

don’t damage the property

pay your rent and bills

Your landlord or letting agent must put your deposit in the scheme within 30 days of getting it.

At the end of your tenancy

Your landlord must return your deposit within 10 days of you both agreeing how much you’ll get back.

If you’re in a dispute with your landlord, then your deposit will be protected in the TDP scheme until the issue is sorted out.

Holding deposits

Your landlord doesn’t have to protect a holding deposit (money you pay to ‘hold’ a property before an agreement is signed). Once you become a tenant, the holding deposit becomes a deposit, which they must protect.

Deposits made by a third party

Your landlord must use a TDP scheme even if your deposit is paid by someone else, such as a rent deposit scheme or your parents.

Information landlords must give tenants

Once your landlord has received your deposit, they have 30 days to tell you:

the address of the rented property

how much deposit you’ve paid

how the deposit is protected

the name and contact details of the tenancy deposit protection (TDP) scheme and its dispute resolution service

their (or the letting agency’s) name and contact details

the name and contact details of any third party that’s paid the deposit

why they would keep some or all of the deposit

how to apply to get the deposit back

what to do if you can’t get hold of the landlord at the end of the tenancy

what to do if there’s a dispute over the deposit

If your landlord doesn't protect your deposit

Contact a tenancy deposit scheme (TDP) if you’re not sure whether your deposit has been protected.

Contact MyDeposits if your deposit was held by Capita.

Getting your deposit back

You can apply to your local county court if you think your landlord hasn’t used a TDP scheme when they should have.

Get legal advice before applying to court. You do not need a solicitor to do this.

Before going to court

It can be quicker and cheaper to write to your landlord, rather than going to court.

If you cannot come to an agreement, you can apply to the court for compensation.

Apply to a county court

Apply using Form N208: Claim form.

The court fee is £308. You can claim this back from your landlord if you win your case.

You can apply for money off your court fee if you claim certain benefits or have a low income.

What happens next

If the court finds your landlord has not protected your deposit, it can order them to either:

repay it to you

pay it into a TDP scheme’s bank account within 14 days

The court may also order the landlord to pay you up to 3 times the deposit within 14 days of making the order.

At the end of the tenancy

The court may decide that you won’t have to leave the property when the tenancy ends if your landlord hasn’t used a TDP scheme when they should have.

Disputes and problems

If there’s a dispute over a deposit

Your tenancy deposit protection (TDP) scheme offers a free dispute resolution service if you disagree with your landlord about how much deposit should be returned.

You don’t have to use the service but if you do, both you and the landlord have to agree to it. You’ll both be asked to provide evidence, and the decision made about your deposit will be final.

If you can’t contact the landlord

You can ‘raise a dispute’ to get your deposit back if you can’t contact your landlord and your deposit is held by one of the approved TDP schemes:

MyDeposits

Tenancy Deposit Scheme

Deposit Protection Service

The TDP scheme will refund your deposit if the dispute resolution service agrees.

There may be a limit on the time you have to raise a dispute. Contact the TDP scheme as soon as possible.

If your deposit is not held by an approved TDP scheme

You may be able to apply to your local county court to get your deposit back if your deposit was not protected by an approved TDP scheme.

You should write to your landlord and your letting agent (if you have one) before you make a claim. Your landlord or agent may offer to pay your deposit back after they get a letter to avoid legal costs.

Get help and advice

You can get more help and advice from:

your local Citizens Advice office

a solicitor or advice agency

Shelter in England or Shelter in Wales

Tenancy deposit protection

Overview

Deposit Protection Service

Tenancy Deposit Scheme

They make sure you’ll get your deposit back if you:

meet the terms of your tenancy agreement

don’t damage the property

pay your rent and bills

At the end of your tenancy

Holding deposits

Deposits made by a third party

Information landlords must give tenants

the address of the rented property

how much deposit you’ve paid

how the deposit is protected

why they would keep some or all of the deposit

how to apply to get the deposit back

what to do if there’s a dispute over the deposit

If your landlord doesn't protect your deposit

Contact MyDeposits if your deposit was held by Capita.

Getting your deposit back

Before going to court

Apply to a county court

Apply using Form N208: Claim form.

What happens next

repay it to you

pay it into a TDP scheme’s bank account within 14 days

At the end of the tenancy

Disputes and problems

If there’s a dispute over a deposit

If you can’t contact the landlord

MyDeposits

Tenancy Deposit Scheme

Deposit Protection Service

If your deposit is not held by an approved TDP scheme

Get help and advice

You can get more help and advice from:

your local Citizens Advice office

a solicitor or advice agency

Shelter in England or Shelter in Wales


I am a regular church goer and i have been asked to make my donations to the collection in an envelope and tick Gift Aid. Does this mean my donation is free of tax?

Tax relief applies to pension contributions, charity donations, maintenance payments and time spent working on a ship outside the UK.

Claim Income Tax reliefs

Overview

‘Tax relief’ means that you either:

pay less tax to take account of money you’ve spent on specific things, like business expenses if you’re self-employed

get tax back or get it repaid in another way, like into a personal pension

You get some types of tax relief automatically - but some you must apply for.

When you can get tax relief

It also applies to work or business expenses – you may be able to:

get tax relief on what you spend running your business if you’re self-employed (a sole trader or partner in a partnership)

claim tax relief if you’re employed and you use your own money for travel and things that you must buy for your job

Charity donations: tax relief

Donations to charity from individuals are tax free. You can get tax relief if you donate:

through Gift Aid

straight from your wages or pension, through Payroll Giving

Donations through Gift Aid

Charities and community amateur sports clubs (CASCs) can register with HM Revenue and Customs (HMRC) to be part of the Gift Aid scheme. When they’re registered, they can claim back the tax you’ve already paid on your donation.

The charity or CASC will give you a form to sign. They must also have an HMRC charity reference number - ask the charity or CASC if you’re not sure.

If the charity or CASC gets back more tax than you’ve paid, HMRC may ask you to pay more tax to cover the difference.

You pay Income Tax above the 20% basic rate

You can claim back the difference between the tax you’ve paid on the donation and what the charity got back when you fill in your Self Assessment tax return.

If you don’t fill in a Self Assessment tax return, call HMRC to tell them about your charity donations.

You get Married Couple’s Allowance

Your tax-free allowance may increase if you make donations through Gift Aid and claim Married Couple’s Allowance.

If you fill in a Self Assessment tax return, your allowance will be adjusted automatically if it needs to be.

If you don’t, call HMRC to tell them about your charity donations.

Payroll Giving schemes

If your employer or pension provider offers a Payroll Giving scheme, any donations you give through the scheme will be taken before Income Tax is taken off.

You’ll still pay National Insurance contributions on the amount of your donation. But you won’t pay any Income Tax on the amount you donate.

Maintenance payments: tax relief

Maintenance Payments Relief reduces your Income Tax if you make maintenance payments to an ex-spouse or civil partner.

You can get it if all of the following apply:

either of you were born before 6 April 1935

you’re paying maintenance under a court order after the relationship has ended

the payments are for the maintenance of your ex-spouse or former civil partner (provided they aren’t now remarried or in a new civil partnership) or for your children who are under 21

Maintenance Payments Relief is worth 10% of the maintenance you pay to your ex-spouse or civil partner, up to a maximum of £326 a year (or 10% of £3,260).

To claim it, call HM Revenue and Customs (HMRC).

Donations to charity from individuals are tax free. You can get tax relief if you donate:

Claim Income Tax reliefs

Overview

‘Tax relief’ means that you either:

get tax back or get it repaid in another way, like into a personal pension

You get some types of tax relief automatically - but some you must apply for.

When you can get tax relief

It also applies to work or business expenses – you may be able to:

Charity donations: tax relief

through Gift Aid

straight from your wages or pension, through Payroll Giving

Donations through Gift Aid

You pay Income Tax above the 20% basic rate

You get Married Couple’s Allowance

If you don’t, call HMRC to tell them about your charity donations.

Payroll Giving schemes

Maintenance payments: tax relief

You can get it if all of the following apply:

either of you were born before 6 April 1935

you’re paying maintenance under a court order after the relationship has ended

To claim it, call HM Revenue and Customs (HMRC).

through Gift Aid

Claim Income Tax reliefs

Overview

‘Tax relief’ means that you either:

get tax back or get it repaid in another way, like into a personal pension

You get some types of tax relief automatically - but some you must apply for.

When you can get tax relief

It also applies to work or business expenses – you may be able to:

Charity donations: tax relief

Donations to charity from individuals are tax free. You can get tax relief if you donate:

through Gift Aid

straight from your wages or pension, through Payroll Giving

Donations through Gift Aid

You pay Income Tax above the 20% basic rate

You get Married Couple’s Allowance

If you don’t, call HMRC to tell them about your charity donations.

Payroll Giving schemes

Maintenance payments: tax relief

You can get it if all of the following apply:

either of you were born before 6 April 1935

you’re paying maintenance under a court order after the relationship has ended

To claim it, call HM Revenue and Customs (HMRC).

Claim Income Tax reliefs

Overview

‘Tax relief’ means that you either:

get tax back or get it repaid in another way, like into a personal pension

You get some types of tax relief automatically - but some you must apply for.

When you can get tax relief

It also applies to work or business expenses – you may be able to:

Charity donations: tax relief

Donations to charity from individuals are tax free. You can get tax relief if you donate:

through Gift Aid

straight from your wages or pension, through Payroll Giving

Donations through Gift Aid

You pay Income Tax above the 20% basic rate

You get Married Couple’s Allowance

If you don’t, call HMRC to tell them about your charity donations.

Payroll Giving schemes

Maintenance payments: tax relief

You can get it if all of the following apply:

either of you were born before 6 April 1935

you’re paying maintenance under a court order after the relationship has ended

To claim it, call HM Revenue and Customs (HMRC).