I am an employer and I have registered with HMRC payee online. I want to enquire about one of my new employee's student loan details and national insurance notices. Can i get this information on PAYE online service?

As an employer, you need to use HM Revenue and Customs’ (HMRC) PAYE Online service to:

PAYE Online for employers

Using PAYE Online

check what you owe HMRC

pay your bill

see your payment history

access tax codes and notices about your employees

appeal a penalty

get alerts from HMRC when you report or pay late, or do not send the expected number of reports in a month

send expenses and benefits returns such as P46 (car), P11D and P11D(b)

Online services may be slow during busy times. Check if there are any problems with this service.

Sign in

This guide is also available in Welsh (Cymraeg).

Before you start

Most new employers get a login when they register as an employer online. If you do not have a login because you registered in a different way you’ll need to enrol for PAYE Online separately.

Tax codes and notices

HMRC sends you information about your employees through PAYE Online. You can log in to view:

tax code notices (P6 and P9)

student loan notices (SL1 and SL2)

National Insurance verification notices (NVR and NOT)

late reporting and late payment alerts (HMRC call these ‘generic notifications’)

You can also access these through some payroll software, or by using the PAYE Desktop Viewer.

Enrol if you did not register online

You only need to enrol separately for HM Revenue and Customs’ (HMRC) PAYE Online service if you did not get a login when you registered as an employer - this is usually because you did not register online.

You’ll need your PAYE reference and Accounts Office reference - these are included in the letter from HMRC confirming your registration.

Enrol for PAYE Online

How you enrol depends on whether you already have an online account for other taxes, for example Corporation Tax or Self Assessment.

You already have an account

Sign in to your account and select ‘PAYE for employers’ from the list.

You do not have an account

Enrol as a new business account holder and select ‘Add a tax to your account’ on the ‘Business tax summary’ page. You will then be able to add PAYE for employers.

PAYE Desktop Viewer

PAYE Desktop Viewer is an application from HM Revenue and Customs (HMRC) that allows you to view, search and sort large numbers of employee tax codes and notices.

You can also use it to download notices and view them offline instead of accessing them through HMRC’s PAYE Online service, or your payroll software if it includes this feature.

Download PAYE Desktop Viewer

access tax codes and notices about your employees

PAYE Online for employers

Using PAYE Online

check what you owe HMRC

pay your bill

see your payment history

appeal a penalty

send expenses and benefits returns such as P46 (car), P11D and P11D(b)

Sign in

This guide is also available in Welsh (Cymraeg).

Before you start

Tax codes and notices

tax code notices (P6 and P9)

student loan notices (SL1 and SL2)

National Insurance verification notices (NVR and NOT)

Enrol if you did not register online

Enrol for PAYE Online

You already have an account

Sign in to your account and select ‘PAYE for employers’ from the list.

You do not have an account

PAYE Desktop Viewer

Download PAYE Desktop Viewer

PAYE Online for employers

Using PAYE Online

check what you owe HMRC

pay your bill

see your payment history

access tax codes and notices about your employees

appeal a penalty

send expenses and benefits returns such as P46 (car), P11D and P11D(b)

Sign in

This guide is also available in Welsh (Cymraeg).

Before you start

Tax codes and notices

tax code notices (P6 and P9)

student loan notices (SL1 and SL2)

National Insurance verification notices (NVR and NOT)

Enrol if you did not register online

Enrol for PAYE Online

You already have an account

Sign in to your account and select ‘PAYE for employers’ from the list.

You do not have an account

PAYE Desktop Viewer

Download PAYE Desktop Viewer

student loan notices (SL1 and SL2)

PAYE Online for employers

Using PAYE Online

check what you owe HMRC

pay your bill

see your payment history

access tax codes and notices about your employees

appeal a penalty

send expenses and benefits returns such as P46 (car), P11D and P11D(b)

Sign in

This guide is also available in Welsh (Cymraeg).

Before you start

Tax codes and notices

tax code notices (P6 and P9)

student loan notices (SL1 and SL2)

National Insurance verification notices (NVR and NOT)

Enrol if you did not register online

Enrol for PAYE Online

You already have an account

Sign in to your account and select ‘PAYE for employers’ from the list.

You do not have an account

PAYE Desktop Viewer

Download PAYE Desktop Viewer

PAYE Online for employers

Using PAYE Online

check what you owe HMRC

pay your bill

see your payment history

access tax codes and notices about your employees

appeal a penalty

send expenses and benefits returns such as P46 (car), P11D and P11D(b)

Sign in

This guide is also available in Welsh (Cymraeg).

Before you start

Tax codes and notices

tax code notices (P6 and P9)

student loan notices (SL1 and SL2)

National Insurance verification notices (NVR and NOT)

late reporting and late payment alerts (HMRC call these ‘generic notifications’)

Enrol if you did not register online

Enrol for PAYE Online

You already have an account

Sign in to your account and select ‘PAYE for employers’ from the list.

You do not have an account

PAYE Desktop Viewer

Download PAYE Desktop Viewer


I own a property and was approached by my local religious community registered as a charity to use my property for religious gathering. Now I am thinking to donate the property to charity Do I have to pay tax on the property I donate to charity ?

You do not have to pay tax on land, property or shares you donate to charity. This includes selling them for less than their market value.

Tax relief when you donate to a charity

Overview

Donations by individuals to charity or to community amateur sports clubs (CASCs) are tax free. This is called tax relief.

The tax goes to you or the charity. How this works depends on whether you donate:

through Gift Aid

straight from your wages or pension through a Payroll Giving scheme

land, property or shares

in your will

This also applies to sole traders and partnerships. There are different rules for limited companies.

If you want to donate to a sports club, check if it’s registered as a community amateur sports club (CASC). You cannot donate to a CASC through Payroll Giving.

Keeping records

You’ll need to keep a record of your donations if you want to take them off your total taxable income.

Gift Aid

Donating through Gift Aid means charities and community amateur sports clubs (CASCs) can claim an extra 25p for every £1 you give. It will not cost you any extra.

Charities can claim Gift Aid on most donations, but some payments do not qualify.

What you need to do

You need to make a Gift Aid declaration for the charity to claim. You usually do this by filling in a form - contact the charity if you have not got one.

You must give a declaration to each charity you want to donate to through Gift Aid.

You can include all donations from the last 4 years. Tell the charity about any tax years where you did not pay enough tax.

Paying enough tax to qualify for Gift Aid

Your donations will qualify as long as they’re not more than 4 times what you have paid in tax in that tax year (6 April to 5 April).

The tax could have been paid on income or capital gains.

You must tell the charities you support if you stop paying enough tax.

Higher rate taxpayers

If you pay tax above the basic rate, you can claim the difference between the rate you pay and basic rate on your donation. It’s the same if you live in Scotland. Do this either:

through your Self Assessment tax return

by asking HM Revenue and Customs (HMRC) to amend your tax code

With Payroll Giving, you do not pay the difference between the higher and basic rate of tax on your donation.

Getting tax relief sooner

In your Self Assessment tax return, you normally only report things from the previous tax year.

But for Gift Aid, you can also claim tax relief on donations you make in the current tax year (up to the date you send your return) if you either:

want tax relief sooner

will not pay higher rate tax in current year, but you did in the previous year

You cannot do this if:

you miss the deadline
 (31 January if you file online)

your donations do not qualify for Gift Aid - your donations from both tax years together must not be more than 4 times what you paid in tax in the previous year

If you do not have to send a tax return, contact HMRC and ask for a P810 form. You’ll need to submit it by 31 January after the end of the previous tax year.

Donating straight from your wages or pension

If your employer, company or personal pension provider runs a Payroll Giving scheme, you can donate straight from your wages or pension. This happens before tax is deducted from your income.

Ask your employer or pension provider if they run a Payroll Giving scheme.

You cannot donate to a community amateur sports club (CASC) through Payroll Giving.

The tax relief you get depends on the rate of tax you pay. To donate £1, you pay:

80p if you’re a basic rate taxpayer

60p if you’re a higher rate taxpayer

55p if you’re an additional rate taxpayer

The tax relief you get is different if you live in Scotland. To donate £1, you pay:

81p if you’re a starter rate taxpayer

80p if you’re a basic rate taxpayer

79p if you’re a intermediate rate taxpayer

59p if you’re a higher rate taxpayer

54p if you’re a top rate taxpayer

Donating land, property or shares

You do not have to pay tax on land, property or shares you donate to charity. This includes selling them for less than their market value.

You get tax relief on both:

Income Tax

Capital Gains Tax

You cannot get Income Tax relief on donations to community amateur sports clubs (CASCs).

You must keep records of the donation to show that you’ve made the gift or sale and that the charity has accepted it.

Income Tax relief

You can pay less Income Tax by deducting the value of your donation from your total taxable income. Do this for the tax year (6 April to 5 April) in which you made the gift or sale to charity.

How to claim

If you complete a Self Assessment tax return, add the amount you’re claiming in the ‘Charitable giving’ section of the form. This will reduce your Self Assessment bill.

If you do not complete a tax return, write to HM Revenue and Customs (HMRC) with details of the gift or sale and your tax relief amount. You’ll either get a refund, or your tax code will be changed so you pay less Income Tax for that tax year.

Capital Gains Tax relief

You do not have to pay Capital Gains Tax on land, property or shares you give to charity.

You may have to pay if you sell them for more than they cost you but less than their market value. Work out your gain using the amount the charity actually pays you, rather than the value of the asset.

Selling land, property or shares on behalf of a charity

When you offer a gift of land, property or shares, the charity may ask you to sell the gift on its behalf.

You can do this and still claim tax relief for the donation, but you must keep records of the gift and the charity’s request. Without them, you might have to pay Capital Gains Tax.

Leaving gifts to charity in your will

Your will says what will happen to your money, property and possessions after you die.

Your donation will either:

be taken off the value of your estate before Inheritance Tax is calculated

reduce your Inheritance Tax rate, if 10% or more of your estate is left to charity

You can donate:

a fixed amount

an item

what’s left after other gifts have been given out

Writing your will

Find out how to write or update your will, including how to make sure it’s legal.

Include the charity’s full name - check with them or search the charity register in England and Wales, Scotland or Northern Ireland.

Keeping records

You need to keep records of donations if you want to claim tax back on them.

Gift Aid donations

Keep records if you:

pay higher rate tax

claim tax credits

get a higher Personal Allowance because of your age

get Married Couple’s Allowance

If you’re claiming tax back through your Self Assessment tax return or by asking HM Revenue & Customs (HMRC) to amend your tax code keep records showing the date, the amount and which charities you’ve donated to.

Land, buildings and shares

For donations of land, property or shares you need to keep:

legal documents showing the sale or transfer to charity

any documents from a charity asking you to sell land or shares on its behalf

You normally have to keep your records for at least 22 months from the end of the tax year they’re for.

You get tax relief on both:

Tax relief when you donate to a charity

Overview

Donations by individuals to charity or to community amateur sports clubs (CASCs) are tax free. This is called tax relief.

The tax goes to you or the charity. How this works depends on whether you donate:

through Gift Aid

straight from your wages or pension through a Payroll Giving scheme

land, property or shares

in your will

This also applies to sole traders and partnerships. There are different rules for limited companies.

Keeping records

You’ll need to keep a record of your donations if you want to take them off your total taxable income.

Gift Aid

Charities can claim Gift Aid on most donations, but some payments do not qualify.

What you need to do

You must give a declaration to each charity you want to donate to through Gift Aid.

You can include all donations from the last 4 years. Tell the charity about any tax years where you did not pay enough tax.

Paying enough tax to qualify for Gift Aid

Your donations will qualify as long as they’re not more than 4 times what you have paid in tax in that tax year (6 April to 5 April).

The tax could have been paid on income or capital gains.

You must tell the charities you support if you stop paying enough tax.

Higher rate taxpayers

through your Self Assessment tax return

by asking HM Revenue and Customs (HMRC) to amend your tax code

With Payroll Giving, you do not pay the difference between the higher and basic rate of tax on your donation.

Getting tax relief sooner

In your Self Assessment tax return, you normally only report things from the previous tax year.

But for Gift Aid, you can also claim tax relief on donations you make in the current tax year (up to the date you send your return) if you either:

want tax relief sooner

will not pay higher rate tax in current year, but you did in the previous year

You cannot do this if:

you miss the deadline
 (31 January if you file online)

Donating straight from your wages or pension

Ask your employer or pension provider if they run a Payroll Giving scheme.

You cannot donate to a community amateur sports club (CASC) through Payroll Giving.

The tax relief you get depends on the rate of tax you pay. To donate £1, you pay:

80p if you’re a basic rate taxpayer

60p if you’re a higher rate taxpayer

55p if you’re an additional rate taxpayer

The tax relief you get is different if you live in Scotland. To donate £1, you pay:

81p if you’re a starter rate taxpayer

80p if you’re a basic rate taxpayer

79p if you’re a intermediate rate taxpayer

59p if you’re a higher rate taxpayer

54p if you’re a top rate taxpayer

Donating land, property or shares

You do not have to pay tax on land, property or shares you donate to charity. This includes selling them for less than their market value.

You get tax relief on both:

Income Tax

Capital Gains Tax

You cannot get Income Tax relief on donations to community amateur sports clubs (CASCs).

You must keep records of the donation to show that you’ve made the gift or sale and that the charity has accepted it.

Income Tax relief

How to claim

Capital Gains Tax relief

You do not have to pay Capital Gains Tax on land, property or shares you give to charity.

Selling land, property or shares on behalf of a charity

When you offer a gift of land, property or shares, the charity may ask you to sell the gift on its behalf.

Leaving gifts to charity in your will

Your will says what will happen to your money, property and possessions after you die.

Your donation will either:

be taken off the value of your estate before Inheritance Tax is calculated

reduce your Inheritance Tax rate, if 10% or more of your estate is left to charity

You can donate:

a fixed amount

an item

what’s left after other gifts have been given out

Writing your will

Find out how to write or update your will, including how to make sure it’s legal.

Include the charity’s full name - check with them or search the charity register in England and Wales, Scotland or Northern Ireland.

Keeping records

You need to keep records of donations if you want to claim tax back on them.

Gift Aid donations

Keep records if you:

pay higher rate tax

claim tax credits

get a higher Personal Allowance because of your age

get Married Couple’s Allowance

Land, buildings and shares

For donations of land, property or shares you need to keep:

legal documents showing the sale or transfer to charity

any documents from a charity asking you to sell land or shares on its behalf

You normally have to keep your records for at least 22 months from the end of the tax year they’re for.

Income Tax

Tax relief when you donate to a charity

Overview

Donations by individuals to charity or to community amateur sports clubs (CASCs) are tax free. This is called tax relief.

The tax goes to you or the charity. How this works depends on whether you donate:

through Gift Aid

straight from your wages or pension through a Payroll Giving scheme

land, property or shares

in your will

This also applies to sole traders and partnerships. There are different rules for limited companies.

Keeping records

You’ll need to keep a record of your donations if you want to take them off your total taxable income.

Gift Aid

Charities can claim Gift Aid on most donations, but some payments do not qualify.

What you need to do

You must give a declaration to each charity you want to donate to through Gift Aid.

You can include all donations from the last 4 years. Tell the charity about any tax years where you did not pay enough tax.

Paying enough tax to qualify for Gift Aid

Your donations will qualify as long as they’re not more than 4 times what you have paid in tax in that tax year (6 April to 5 April).

The tax could have been paid on income or capital gains.

You must tell the charities you support if you stop paying enough tax.

Higher rate taxpayers

through your Self Assessment tax return

by asking HM Revenue and Customs (HMRC) to amend your tax code

With Payroll Giving, you do not pay the difference between the higher and basic rate of tax on your donation.

Getting tax relief sooner

In your Self Assessment tax return, you normally only report things from the previous tax year.

But for Gift Aid, you can also claim tax relief on donations you make in the current tax year (up to the date you send your return) if you either:

want tax relief sooner

will not pay higher rate tax in current year, but you did in the previous year

You cannot do this if:

you miss the deadline
 (31 January if you file online)

Donating straight from your wages or pension

Ask your employer or pension provider if they run a Payroll Giving scheme.

You cannot donate to a community amateur sports club (CASC) through Payroll Giving.

The tax relief you get depends on the rate of tax you pay. To donate £1, you pay:

80p if you’re a basic rate taxpayer

60p if you’re a higher rate taxpayer

55p if you’re an additional rate taxpayer

The tax relief you get is different if you live in Scotland. To donate £1, you pay:

81p if you’re a starter rate taxpayer

80p if you’re a basic rate taxpayer

79p if you’re a intermediate rate taxpayer

59p if you’re a higher rate taxpayer

54p if you’re a top rate taxpayer

Donating land, property or shares

You do not have to pay tax on land, property or shares you donate to charity. This includes selling them for less than their market value.

You get tax relief on both:

Income Tax

Capital Gains Tax

You cannot get Income Tax relief on donations to community amateur sports clubs (CASCs).

You must keep records of the donation to show that you’ve made the gift or sale and that the charity has accepted it.

Income Tax relief

How to claim

Capital Gains Tax relief

You do not have to pay Capital Gains Tax on land, property or shares you give to charity.

Selling land, property or shares on behalf of a charity

When you offer a gift of land, property or shares, the charity may ask you to sell the gift on its behalf.

Leaving gifts to charity in your will

Your will says what will happen to your money, property and possessions after you die.

Your donation will either:

be taken off the value of your estate before Inheritance Tax is calculated

reduce your Inheritance Tax rate, if 10% or more of your estate is left to charity

You can donate:

a fixed amount

an item

what’s left after other gifts have been given out

Writing your will

Find out how to write or update your will, including how to make sure it’s legal.

Include the charity’s full name - check with them or search the charity register in England and Wales, Scotland or Northern Ireland.

Keeping records

You need to keep records of donations if you want to claim tax back on them.

Gift Aid donations

Keep records if you:

pay higher rate tax

claim tax credits

get a higher Personal Allowance because of your age

get Married Couple’s Allowance

Land, buildings and shares

For donations of land, property or shares you need to keep:

legal documents showing the sale or transfer to charity

any documents from a charity asking you to sell land or shares on its behalf

You normally have to keep your records for at least 22 months from the end of the tax year they’re for.

Capital Gains Tax

Tax relief when you donate to a charity

Overview

Donations by individuals to charity or to community amateur sports clubs (CASCs) are tax free. This is called tax relief.

The tax goes to you or the charity. How this works depends on whether you donate:

through Gift Aid

straight from your wages or pension through a Payroll Giving scheme

land, property or shares

in your will

This also applies to sole traders and partnerships. There are different rules for limited companies.

Keeping records

You’ll need to keep a record of your donations if you want to take them off your total taxable income.

Gift Aid

Charities can claim Gift Aid on most donations, but some payments do not qualify.

What you need to do

You need to make a Gift Aid declaration for the charity to claim. You usually do this by filling in a form - contact the charity if you have not got one.

You must give a declaration to each charity you want to donate to through Gift Aid.

You can include all donations from the last 4 years. Tell the charity about any tax years where you did not pay enough tax.

Paying enough tax to qualify for Gift Aid

Your donations will qualify as long as they’re not more than 4 times what you have paid in tax in that tax year (6 April to 5 April).

The tax could have been paid on income or capital gains.

You must tell the charities you support if you stop paying enough tax.

Higher rate taxpayers

through your Self Assessment tax return

by asking HM Revenue and Customs (HMRC) to amend your tax code

With Payroll Giving, you do not pay the difference between the higher and basic rate of tax on your donation.

Getting tax relief sooner

In your Self Assessment tax return, you normally only report things from the previous tax year.

But for Gift Aid, you can also claim tax relief on donations you make in the current tax year (up to the date you send your return) if you either:

want tax relief sooner

will not pay higher rate tax in current year, but you did in the previous year

You cannot do this if:

you miss the deadline
 (31 January if you file online)

Donating straight from your wages or pension

Ask your employer or pension provider if they run a Payroll Giving scheme.

You cannot donate to a community amateur sports club (CASC) through Payroll Giving.

The tax relief you get depends on the rate of tax you pay. To donate £1, you pay:

80p if you’re a basic rate taxpayer

60p if you’re a higher rate taxpayer

55p if you’re an additional rate taxpayer

The tax relief you get is different if you live in Scotland. To donate £1, you pay:

81p if you’re a starter rate taxpayer

80p if you’re a basic rate taxpayer

79p if you’re a intermediate rate taxpayer

59p if you’re a higher rate taxpayer

54p if you’re a top rate taxpayer

Donating land, property or shares

You do not have to pay tax on land, property or shares you donate to charity. This includes selling them for less than their market value.

You get tax relief on both:

Income Tax

Capital Gains Tax

You cannot get Income Tax relief on donations to community amateur sports clubs (CASCs).

You must keep records of the donation to show that you’ve made the gift or sale and that the charity has accepted it.

Income Tax relief

How to claim

Capital Gains Tax relief

You do not have to pay Capital Gains Tax on land, property or shares you give to charity.

Selling land, property or shares on behalf of a charity

When you offer a gift of land, property or shares, the charity may ask you to sell the gift on its behalf.

Leaving gifts to charity in your will

Your will says what will happen to your money, property and possessions after you die.

Your donation will either:

be taken off the value of your estate before Inheritance Tax is calculated

reduce your Inheritance Tax rate, if 10% or more of your estate is left to charity

You can donate:

a fixed amount

an item

what’s left after other gifts have been given out

Writing your will

Find out how to write or update your will, including how to make sure it’s legal.

Include the charity’s full name - check with them or search the charity register in England and Wales, Scotland or Northern Ireland.

Keeping records

You need to keep records of donations if you want to claim tax back on them.

Gift Aid donations

Keep records if you:

pay higher rate tax

claim tax credits

get a higher Personal Allowance because of your age

get Married Couple’s Allowance

Land, buildings and shares

For donations of land, property or shares you need to keep:

legal documents showing the sale or transfer to charity

any documents from a charity asking you to sell land or shares on its behalf

You normally have to keep your records for at least 22 months from the end of the tax year they’re for.

Tax relief when you donate to a charity

Overview

Donations by individuals to charity or to community amateur sports clubs (CASCs) are tax free. This is called tax relief.

The tax goes to you or the charity. How this works depends on whether you donate:

through Gift Aid

straight from your wages or pension through a Payroll Giving scheme

land, property or shares

in your will

This also applies to sole traders and partnerships. There are different rules for limited companies.

Keeping records

You’ll need to keep a record of your donations if you want to take them off your total taxable income.

Gift Aid

Charities can claim Gift Aid on most donations, but some payments do not qualify.

What you need to do

You need to make a Gift Aid declaration for the charity to claim. You usually do this by filling in a form - contact the charity if you have not got one.

You must give a declaration to each charity you want to donate to through Gift Aid.

You can include all donations from the last 4 years. Tell the charity about any tax years where you did not pay enough tax.

Paying enough tax to qualify for Gift Aid

Your donations will qualify as long as they’re not more than 4 times what you have paid in tax in that tax year (6 April to 5 April).

The tax could have been paid on income or capital gains.

You must tell the charities you support if you stop paying enough tax.

Higher rate taxpayers

through your Self Assessment tax return

by asking HM Revenue and Customs (HMRC) to amend your tax code

With Payroll Giving, you do not pay the difference between the higher and basic rate of tax on your donation.

Getting tax relief sooner

In your Self Assessment tax return, you normally only report things from the previous tax year.

But for Gift Aid, you can also claim tax relief on donations you make in the current tax year (up to the date you send your return) if you either:

want tax relief sooner

will not pay higher rate tax in current year, but you did in the previous year

You cannot do this if:

you miss the deadline
 (31 January if you file online)

Donating straight from your wages or pension

Ask your employer or pension provider if they run a Payroll Giving scheme.

You cannot donate to a community amateur sports club (CASC) through Payroll Giving.

The tax relief you get depends on the rate of tax you pay. To donate £1, you pay:

80p if you’re a basic rate taxpayer

60p if you’re a higher rate taxpayer

55p if you’re an additional rate taxpayer

The tax relief you get is different if you live in Scotland. To donate £1, you pay:

81p if you’re a starter rate taxpayer

80p if you’re a basic rate taxpayer

79p if you’re a intermediate rate taxpayer

59p if you’re a higher rate taxpayer

54p if you’re a top rate taxpayer

Donating land, property or shares

You do not have to pay tax on land, property or shares you donate to charity. This includes selling them for less than their market value.

You get tax relief on both:

Income Tax

Capital Gains Tax

You cannot get Income Tax relief on donations to community amateur sports clubs (CASCs).

You must keep records of the donation to show that you’ve made the gift or sale and that the charity has accepted it.

Income Tax relief

How to claim

Capital Gains Tax relief

You do not have to pay Capital Gains Tax on land, property or shares you give to charity.

Selling land, property or shares on behalf of a charity

When you offer a gift of land, property or shares, the charity may ask you to sell the gift on its behalf.

Leaving gifts to charity in your will

Your will says what will happen to your money, property and possessions after you die.

Your donation will either:

be taken off the value of your estate before Inheritance Tax is calculated

reduce your Inheritance Tax rate, if 10% or more of your estate is left to charity

You can donate:

a fixed amount

an item

what’s left after other gifts have been given out

Writing your will

Find out how to write or update your will, including how to make sure it’s legal.

Include the charity’s full name - check with them or search the charity register in England and Wales, Scotland or Northern Ireland.

Keeping records

You need to keep records of donations if you want to claim tax back on them.

Gift Aid donations

Keep records if you:

pay higher rate tax

claim tax credits

get a higher Personal Allowance because of your age

get Married Couple’s Allowance

Land, buildings and shares

For donations of land, property or shares you need to keep:

legal documents showing the sale or transfer to charity

any documents from a charity asking you to sell land or shares on its behalf

You normally have to keep your records for at least 22 months from the end of the tax year they’re for.


My daughter is now 16 years old. She wishes to start some work. She is a UK resident and has the right to work in the UK. Intending to get a wage of £190 per week Will she be liable in paying national insurance ?

You pay mandatory National Insurance if you’re 16 or over and are either:

National Insurance

Overview

You pay National Insurance contributions to qualify for certain benefits and the State Pension.

an employee earning above £184 a week

self-employed and making a profit of £6,515 or more a year

You may be able to pay voluntary contributions to avoid gaps in your NI contributions.

You need a National Insurance number before you can start paying National Insurance contributions.

If you earn between £120 and £184 a week, your contributions are treated as having been paid to protect your National Insurance record.

This page is also available in Welsh (Cymraeg).

National Insurance classes

There are different types of National Insurance (known as ‘classes’).

The type you pay depends on your employment status and how much you earn.

When you stop paying

If you’re employed, you stop paying Class 1 National Insurance when you reach the State Pension age.

If you’re self-employed you stop paying:

Class 2 National Insurance when you reach State Pension age

Class 4 National Insurance from 6 April (start of the tax year) after you reach State Pension age

Your National Insurance number

You have a National Insurance number to make sure your National Insurance contributions and tax are recorded against your name only.

It’s made up of letters and numbers and never changes.

You can find your National Insurance number:

on your payslip

on your P60

on letters about your tax, pension or benefits

in the National Insurance section of your personal tax account

You can apply for a National Insurance number if you do not have one or find your National Insurance number if you’ve lost it.

Who uses your National Insurance number

These organisations need to know what your number is:

HM Revenue and Customs (HMRC)

your employer

the Department for Work and Pensions (which includes Jobcentre Plus and the Pension, Disability and Carers Service), if you claim state benefits, or in Northern Ireland the Department for Social Development

your local council, if you claim Housing Benefit, or the Northern Ireland Housing Executive

Electoral Registration Officers (to check your identity when you register to vote)

the Student Loan Company, if you apply for a student loan

your pension provider if you have a personal or stakeholder pension

your Individual Savings Account (ISA) provider, if you open an ISA

authorised financial service providers who help you buy and sell investments like shares, bonds and derivatives - you can check if your provider is authorised

To prevent identity fraud, keep your National Insurance number safe. Do not share it with anyone who does not need it.

Proving your National Insurance number

You can save or print a letter confirming your National Insurance number from your personal tax account.

If you do not have a personal tax account, contact HMRC to ask for a letter.

National Insurance classes

The class you pay depends on your employment status and how much you earn.

National Insurance class | Who pays

Class 1 | Employees earning more than £184 a week and under State Pension age - they’re automatically deducted by your employer

Class 1A or 1B | Employers pay these directly on their employee’s expenses or benefits

Class 2 | Self-employed people earning profits of £6,515 or more a year. If you’re earning less than this, you can choose to pay voluntary contributions to fill or avoid gaps in your National Insurance record

Class 3 | Voluntary contributions - you can pay them to fill or avoid gaps in your National Insurance record

Class 4 | Self-employed people earning profits of £9,569 or more a year

See the current rates for Class 1, 2 and 4 contributions.

How much you pay

The amount of National Insurance you pay depends on your employment status and how much you earn.

You can see rates for past tax years.

If you’re employed

You pay Class 1 National Insurance contributions. The rates for most people for the 2021 to 2022 tax year are:

Your pay | Class 1 National Insurance rate

£184 to £967 a week (£797 to £4,189 a month) | 12%

Over £967 a week (£4,189 a month) | 2%

You’ll pay less if:

you’re a married woman or widow with a valid ‘certificate of election’

you’re deferring National Insurance because you’ve got more than one job

Employers pay a different rate of National Insurance depending on their employees’ category letters.

How to pay

You pay National Insurance with your tax. Your employer will take it from your wages before you get paid. Your payslip will show your contributions.

If you’re a director of a limited company, you may also be your own employee and pay Class 1 National Insurance through your PAYE payroll.

If you’re self-employed

You pay Class 2 and Class 4 National Insurance, depending on your profits. Most people pay both through Self Assessment.

You may be able to pay voluntary contributions to avoid gaps in your national insurance record if you:

have profits of less than £6,515 a year from your self-employment

have a specific job (such as an examiner or business owner in property or land) and you do not pay Class 2 National Insurance through Self Assessment

If you have a specific job and you do not pay Class 2 National Insurance through Self Assessment, you need to contact HMRC to arrange a voluntary payment.

If you’re employed and self-employed

You might be an employee but also do self-employed work. In this case your employer will deduct your Class 1 National Insurance from your wages, and you may have to pay Class 2 and 4 National Insurance for your self-employed work.

How much you pay depends on your combined wages and your self-employed work. HM Revenue and Customs (HMRC) will let you know how much National Insurance is due after you’ve filed your Self Assessment tax return.

Directors, landlords and share fishermen

There are different National Insurance rules for:

company directors

landlords running a property business

share fishermen for example you’re working on a British fishing boat but not under a contract of service

You can apply to HMRC to check your National Insurance record and claim a refund if you think you’ve overpaid.

What National Insurance is for

National Insurance contributions count towards the benefits and pensions in the table.

| Class 1: employees | Class 2: self-employed | Class 3: voluntary contributions

Basic State Pension | Yes | Yes | Yes

Additional State Pension | Yes | No | No

New State Pension | Yes | Yes | Yes

Contribution-based Jobseeker’s Allowance | Yes | No | No

Contribution-based Employment and Support Allowance | Yes | Yes | No

Maternity Allowance | Yes | Yes | No

Bereavement Support Payment | Yes | Yes | No

Class 4 contributions paid by self-employed people with a profit of £9,569 or more do not usually count towards state benefits.

Help if you're not working

Your benefits could be affected if there are gaps in your National Insurance record. National Insurance credits can help to avoid gaps in your record and protect your benefits.

You can get credits if you cannot pay National Insurance contributions, for example, if:

you’re unable to work due to illness

you’re caring for someone

If you’re not working or getting credits you can also top up your National Insurance with voluntary contributions.

Change of circumstance

You must tell HM Revenue and Customs (HMRC) if you:

change your personal details, for example your name, address or marital status

start being self-employed

stop being self-employed

an employee earning above £184 a week

National Insurance

Overview

You pay National Insurance contributions to qualify for certain benefits and the State Pension.

You pay mandatory National Insurance if you’re 16 or over and are either:

an employee earning above £184 a week

self-employed and making a profit of £6,515 or more a year

You may be able to pay voluntary contributions to avoid gaps in your NI contributions.

You need a National Insurance number before you can start paying National Insurance contributions.

This page is also available in Welsh (Cymraeg).

National Insurance classes

There are different types of National Insurance (known as ‘classes’).

The type you pay depends on your employment status and how much you earn.

When you stop paying

If you’re employed, you stop paying Class 1 National Insurance when you reach the State Pension age.

If you’re self-employed you stop paying:

Class 2 National Insurance when you reach State Pension age

Class 4 National Insurance from 6 April (start of the tax year) after you reach State Pension age

Your National Insurance number

It’s made up of letters and numbers and never changes.

You can find your National Insurance number:

on your payslip

on your P60

on letters about your tax, pension or benefits

in the National Insurance section of your personal tax account

You can apply for a National Insurance number if you do not have one or find your National Insurance number if you’ve lost it.

Who uses your National Insurance number

These organisations need to know what your number is:

HM Revenue and Customs (HMRC)

your employer

your local council, if you claim Housing Benefit, or the Northern Ireland Housing Executive

Electoral Registration Officers (to check your identity when you register to vote)

the Student Loan Company, if you apply for a student loan

your pension provider if you have a personal or stakeholder pension

your Individual Savings Account (ISA) provider, if you open an ISA

To prevent identity fraud, keep your National Insurance number safe. Do not share it with anyone who does not need it.

Proving your National Insurance number

You can save or print a letter confirming your National Insurance number from your personal tax account.

If you do not have a personal tax account, contact HMRC to ask for a letter.

National Insurance classes

The class you pay depends on your employment status and how much you earn.

National Insurance class | Who pays

Class 1A or 1B | Employers pay these directly on their employee’s expenses or benefits

Class 3 | Voluntary contributions - you can pay them to fill or avoid gaps in your National Insurance record

Class 4 | Self-employed people earning profits of £9,569 or more a year

See the current rates for Class 1, 2 and 4 contributions.

How much you pay

The amount of National Insurance you pay depends on your employment status and how much you earn.

You can see rates for past tax years.

If you’re employed

You pay Class 1 National Insurance contributions. The rates for most people for the 2021 to 2022 tax year are:

Your pay | Class 1 National Insurance rate

£184 to £967 a week (£797 to £4,189 a month) | 12%

Over £967 a week (£4,189 a month) | 2%

You’ll pay less if:

you’re a married woman or widow with a valid ‘certificate of election’

you’re deferring National Insurance because you’ve got more than one job

Employers pay a different rate of National Insurance depending on their employees’ category letters.

How to pay

If you’re self-employed

You pay Class 2 and Class 4 National Insurance, depending on your profits. Most people pay both through Self Assessment.

You may be able to pay voluntary contributions to avoid gaps in your national insurance record if you:

have profits of less than £6,515 a year from your self-employment

If you’re employed and self-employed

Directors, landlords and share fishermen

There are different National Insurance rules for:

company directors

landlords running a property business

share fishermen for example you’re working on a British fishing boat but not under a contract of service

You can apply to HMRC to check your National Insurance record and claim a refund if you think you’ve overpaid.

What National Insurance is for

National Insurance contributions count towards the benefits and pensions in the table.

| Class 1: employees | Class 2: self-employed | Class 3: voluntary contributions

Basic State Pension | Yes | Yes | Yes

Additional State Pension | Yes | No | No

New State Pension | Yes | Yes | Yes

Contribution-based Jobseeker’s Allowance | Yes | No | No

Contribution-based Employment and Support Allowance | Yes | Yes | No

Maternity Allowance | Yes | Yes | No

Bereavement Support Payment | Yes | Yes | No

Help if you're not working

You can get credits if you cannot pay National Insurance contributions, for example, if:

you’re unable to work due to illness

you’re caring for someone

If you’re not working or getting credits you can also top up your National Insurance with voluntary contributions.

Change of circumstance

You must tell HM Revenue and Customs (HMRC) if you:

change your personal details, for example your name, address or marital status

start being self-employed

stop being self-employed

You pay Class 1 National Insurance contributions. The rates for most people for the 2021 to 2022 tax year are:

National Insurance

Overview

You pay National Insurance contributions to qualify for certain benefits and the State Pension.

You pay mandatory National Insurance if you’re 16 or over and are either:

an employee earning above £184 a week

self-employed and making a profit of £6,515 or more a year

You may be able to pay voluntary contributions to avoid gaps in your NI contributions.

You need a National Insurance number before you can start paying National Insurance contributions.

This page is also available in Welsh (Cymraeg).

National Insurance classes

There are different types of National Insurance (known as ‘classes’).

The type you pay depends on your employment status and how much you earn.

When you stop paying

If you’re employed, you stop paying Class 1 National Insurance when you reach the State Pension age.

If you’re self-employed you stop paying:

Class 2 National Insurance when you reach State Pension age

Class 4 National Insurance from 6 April (start of the tax year) after you reach State Pension age

Your National Insurance number

It’s made up of letters and numbers and never changes.

You can find your National Insurance number:

on your payslip

on your P60

on letters about your tax, pension or benefits

in the National Insurance section of your personal tax account

You can apply for a National Insurance number if you do not have one or find your National Insurance number if you’ve lost it.

Who uses your National Insurance number

These organisations need to know what your number is:

HM Revenue and Customs (HMRC)

your employer

your local council, if you claim Housing Benefit, or the Northern Ireland Housing Executive

Electoral Registration Officers (to check your identity when you register to vote)

the Student Loan Company, if you apply for a student loan

your pension provider if you have a personal or stakeholder pension

your Individual Savings Account (ISA) provider, if you open an ISA

To prevent identity fraud, keep your National Insurance number safe. Do not share it with anyone who does not need it.

Proving your National Insurance number

You can save or print a letter confirming your National Insurance number from your personal tax account.

If you do not have a personal tax account, contact HMRC to ask for a letter.

National Insurance classes

The class you pay depends on your employment status and how much you earn.

National Insurance class | Who pays

Class 1 | Employees earning more than £184 a week and under State Pension age - they’re automatically deducted by your employer

Class 1A or 1B | Employers pay these directly on their employee’s expenses or benefits

Class 3 | Voluntary contributions - you can pay them to fill or avoid gaps in your National Insurance record

Class 4 | Self-employed people earning profits of £9,569 or more a year

See the current rates for Class 1, 2 and 4 contributions.

How much you pay

The amount of National Insurance you pay depends on your employment status and how much you earn.

You can see rates for past tax years.

If you’re employed

You pay Class 1 National Insurance contributions. The rates for most people for the 2021 to 2022 tax year are:

Your pay | Class 1 National Insurance rate

£184 to £967 a week (£797 to £4,189 a month) | 12%

Over £967 a week (£4,189 a month) | 2%

You’ll pay less if:

you’re a married woman or widow with a valid ‘certificate of election’

you’re deferring National Insurance because you’ve got more than one job

Employers pay a different rate of National Insurance depending on their employees’ category letters.

How to pay

If you’re self-employed

You pay Class 2 and Class 4 National Insurance, depending on your profits. Most people pay both through Self Assessment.

You may be able to pay voluntary contributions to avoid gaps in your national insurance record if you:

have profits of less than £6,515 a year from your self-employment

If you’re employed and self-employed

Directors, landlords and share fishermen

There are different National Insurance rules for:

company directors

landlords running a property business

share fishermen for example you’re working on a British fishing boat but not under a contract of service

You can apply to HMRC to check your National Insurance record and claim a refund if you think you’ve overpaid.

What National Insurance is for

National Insurance contributions count towards the benefits and pensions in the table.

| Class 1: employees | Class 2: self-employed | Class 3: voluntary contributions

Basic State Pension | Yes | Yes | Yes

Additional State Pension | Yes | No | No

New State Pension | Yes | Yes | Yes

Contribution-based Jobseeker’s Allowance | Yes | No | No

Contribution-based Employment and Support Allowance | Yes | Yes | No

Maternity Allowance | Yes | Yes | No

Bereavement Support Payment | Yes | Yes | No

Class 4 contributions paid by self-employed people with a profit of £9,569 or more do not usually count towards state benefits.

Help if you're not working

You can get credits if you cannot pay National Insurance contributions, for example, if:

you’re unable to work due to illness

you’re caring for someone

If you’re not working or getting credits you can also top up your National Insurance with voluntary contributions.

Change of circumstance

You must tell HM Revenue and Customs (HMRC) if you:

change your personal details, for example your name, address or marital status

start being self-employed

stop being self-employed

Your pay | Class 1 National Insurance rate

National Insurance

Overview

You pay National Insurance contributions to qualify for certain benefits and the State Pension.

You pay mandatory National Insurance if you’re 16 or over and are either:

an employee earning above £184 a week

self-employed and making a profit of £6,515 or more a year

You may be able to pay voluntary contributions to avoid gaps in your NI contributions.

You need a National Insurance number before you can start paying National Insurance contributions.

This page is also available in Welsh (Cymraeg).

National Insurance classes

There are different types of National Insurance (known as ‘classes’).

The type you pay depends on your employment status and how much you earn.

When you stop paying

If you’re employed, you stop paying Class 1 National Insurance when you reach the State Pension age.

If you’re self-employed you stop paying:

Class 2 National Insurance when you reach State Pension age

Class 4 National Insurance from 6 April (start of the tax year) after you reach State Pension age

Your National Insurance number

It’s made up of letters and numbers and never changes.

You can find your National Insurance number:

on your payslip

on your P60

on letters about your tax, pension or benefits

in the National Insurance section of your personal tax account

You can apply for a National Insurance number if you do not have one or find your National Insurance number if you’ve lost it.

Who uses your National Insurance number

These organisations need to know what your number is:

HM Revenue and Customs (HMRC)

your employer

your local council, if you claim Housing Benefit, or the Northern Ireland Housing Executive

Electoral Registration Officers (to check your identity when you register to vote)

the Student Loan Company, if you apply for a student loan

your pension provider if you have a personal or stakeholder pension

your Individual Savings Account (ISA) provider, if you open an ISA

To prevent identity fraud, keep your National Insurance number safe. Do not share it with anyone who does not need it.

Proving your National Insurance number

You can save or print a letter confirming your National Insurance number from your personal tax account.

If you do not have a personal tax account, contact HMRC to ask for a letter.

National Insurance classes

The class you pay depends on your employment status and how much you earn.

National Insurance class | Who pays

Class 1 | Employees earning more than £184 a week and under State Pension age - they’re automatically deducted by your employer

Class 1A or 1B | Employers pay these directly on their employee’s expenses or benefits

Class 3 | Voluntary contributions - you can pay them to fill or avoid gaps in your National Insurance record

Class 4 | Self-employed people earning profits of £9,569 or more a year

See the current rates for Class 1, 2 and 4 contributions.

How much you pay

The amount of National Insurance you pay depends on your employment status and how much you earn.

You can see rates for past tax years.

If you’re employed

You pay Class 1 National Insurance contributions. The rates for most people for the 2021 to 2022 tax year are:

Your pay | Class 1 National Insurance rate

£184 to £967 a week (£797 to £4,189 a month) | 12%

Over £967 a week (£4,189 a month) | 2%

You’ll pay less if:

you’re a married woman or widow with a valid ‘certificate of election’

you’re deferring National Insurance because you’ve got more than one job

Employers pay a different rate of National Insurance depending on their employees’ category letters.

How to pay

If you’re self-employed

You pay Class 2 and Class 4 National Insurance, depending on your profits. Most people pay both through Self Assessment.

You may be able to pay voluntary contributions to avoid gaps in your national insurance record if you:

have profits of less than £6,515 a year from your self-employment

If you’re employed and self-employed

Directors, landlords and share fishermen

There are different National Insurance rules for:

company directors

landlords running a property business

share fishermen for example you’re working on a British fishing boat but not under a contract of service

You can apply to HMRC to check your National Insurance record and claim a refund if you think you’ve overpaid.

What National Insurance is for

National Insurance contributions count towards the benefits and pensions in the table.

| Class 1: employees | Class 2: self-employed | Class 3: voluntary contributions

Basic State Pension | Yes | Yes | Yes

Additional State Pension | Yes | No | No

New State Pension | Yes | Yes | Yes

Contribution-based Jobseeker’s Allowance | Yes | No | No

Contribution-based Employment and Support Allowance | Yes | Yes | No

Maternity Allowance | Yes | Yes | No

Bereavement Support Payment | Yes | Yes | No

Class 4 contributions paid by self-employed people with a profit of £9,569 or more do not usually count towards state benefits.

Help if you're not working

You can get credits if you cannot pay National Insurance contributions, for example, if:

you’re unable to work due to illness

you’re caring for someone

If you’re not working or getting credits you can also top up your National Insurance with voluntary contributions.

Change of circumstance

You must tell HM Revenue and Customs (HMRC) if you:

change your personal details, for example your name, address or marital status

start being self-employed

stop being self-employed

£184 to £967 a week (£797 to £4,189 a month) | 12%

National Insurance

Overview

You pay National Insurance contributions to qualify for certain benefits and the State Pension.

You pay mandatory National Insurance if you’re 16 or over and are either:

an employee earning above £184 a week

self-employed and making a profit of £6,515 or more a year

You may be able to pay voluntary contributions to avoid gaps in your NI contributions.

You need a National Insurance number before you can start paying National Insurance contributions.

This page is also available in Welsh (Cymraeg).

National Insurance classes

There are different types of National Insurance (known as ‘classes’).

The type you pay depends on your employment status and how much you earn.

When you stop paying

If you’re employed, you stop paying Class 1 National Insurance when you reach the State Pension age.

If you’re self-employed you stop paying:

Class 2 National Insurance when you reach State Pension age

Class 4 National Insurance from 6 April (start of the tax year) after you reach State Pension age

Your National Insurance number

It’s made up of letters and numbers and never changes.

You can find your National Insurance number:

on your payslip

on your P60

on letters about your tax, pension or benefits

in the National Insurance section of your personal tax account

You can apply for a National Insurance number if you do not have one or find your National Insurance number if you’ve lost it.

Who uses your National Insurance number

These organisations need to know what your number is:

HM Revenue and Customs (HMRC)

your employer

your local council, if you claim Housing Benefit, or the Northern Ireland Housing Executive

Electoral Registration Officers (to check your identity when you register to vote)

the Student Loan Company, if you apply for a student loan

your pension provider if you have a personal or stakeholder pension

your Individual Savings Account (ISA) provider, if you open an ISA

To prevent identity fraud, keep your National Insurance number safe. Do not share it with anyone who does not need it.

Proving your National Insurance number

You can save or print a letter confirming your National Insurance number from your personal tax account.

If you do not have a personal tax account, contact HMRC to ask for a letter.

National Insurance classes

The class you pay depends on your employment status and how much you earn.

National Insurance class | Who pays

Class 1 | Employees earning more than £184 a week and under State Pension age - they’re automatically deducted by your employer

Class 1A or 1B | Employers pay these directly on their employee’s expenses or benefits

Class 3 | Voluntary contributions - you can pay them to fill or avoid gaps in your National Insurance record

Class 4 | Self-employed people earning profits of £9,569 or more a year

See the current rates for Class 1, 2 and 4 contributions.

How much you pay

The amount of National Insurance you pay depends on your employment status and how much you earn.

You can see rates for past tax years.

If you’re employed

You pay Class 1 National Insurance contributions. The rates for most people for the 2021 to 2022 tax year are:

Your pay | Class 1 National Insurance rate

£184 to £967 a week (£797 to £4,189 a month) | 12%

Over £967 a week (£4,189 a month) | 2%

You’ll pay less if:

you’re a married woman or widow with a valid ‘certificate of election’

you’re deferring National Insurance because you’ve got more than one job

Employers pay a different rate of National Insurance depending on their employees’ category letters.

How to pay

If you’re self-employed

You pay Class 2 and Class 4 National Insurance, depending on your profits. Most people pay both through Self Assessment.

You may be able to pay voluntary contributions to avoid gaps in your national insurance record if you:

have profits of less than £6,515 a year from your self-employment

If you’re employed and self-employed

Directors, landlords and share fishermen

There are different National Insurance rules for:

company directors

landlords running a property business

share fishermen for example you’re working on a British fishing boat but not under a contract of service

You can apply to HMRC to check your National Insurance record and claim a refund if you think you’ve overpaid.

What National Insurance is for

National Insurance contributions count towards the benefits and pensions in the table.

| Class 1: employees | Class 2: self-employed | Class 3: voluntary contributions

Basic State Pension | Yes | Yes | Yes

Additional State Pension | Yes | No | No

New State Pension | Yes | Yes | Yes

Contribution-based Jobseeker’s Allowance | Yes | No | No

Contribution-based Employment and Support Allowance | Yes | Yes | No

Maternity Allowance | Yes | Yes | No

Bereavement Support Payment | Yes | Yes | No

Class 4 contributions paid by self-employed people with a profit of £9,569 or more do not usually count towards state benefits.

Help if you're not working

You can get credits if you cannot pay National Insurance contributions, for example, if:

you’re unable to work due to illness

you’re caring for someone

If you’re not working or getting credits you can also top up your National Insurance with voluntary contributions.

Change of circumstance

You must tell HM Revenue and Customs (HMRC) if you:

change your personal details, for example your name, address or marital status

start being self-employed

stop being self-employed


I have bit a new kit car. The car meets all the specifications to be road worth. I am now looking to register the vehicle. It has never been registered before. What fees are involved with the registration?

As well as documents to prove your identity, you must also send:

Vehicle registration

Overview

You have to register a car or any other vehicle as soon as you’ve:

bought it

built it

rebuilt or altered it

imported it

You do this by filling in forms and sending them to DVLA. The forms you have to send depend on your circumstances.

DVLA may need to inspect your vehicle to:

make sure the vehicle exists, has been assembled into a complete vehicle and the log book (V5C) is in your name

update their records because of changes you’ve made to the vehicle

They will send you a letter if they need to do this. You will not have to pay a fee.

Use the different registration schemes for the motor trade if you’re a vehicle manufacturer, importer or VAT-registered trader.

New and used vehicles

New vehicles

The dealer will usually register a brand new vehicle for you. If they do, you’ll get a V5C registration certificate (log book). It will take longer than usual to get this because of coronavirus (COVID-19).

If the dealer will not do it, you can register the vehicle yourself.

If your vehicle is a new heavy goods vehicle (HGV), you also need to record the details of your HGV with the Driver and Vehicle Standards Agency (DVSA).

Used vehicles

You need to tax a used vehicle before you can use it on the road.

The way a used vehicle is registered to you depends on whether it has a V5C registration certificate (log book).

Vehicle has a registration certificate (V5C)

The seller can register the vehicle to you online or by post.

The seller must follow a different process if you’re buying a vehicle to take abroad including the Channel Islands (Jersey and Guernsey), Isle of Man or Ireland. They must give you the full log book (V5C) and not send it to DVLA.

Register online

The seller will need to:

register the vehicle to you online

fill in the green ‘new keeper’ slip and give it to you

destroy the V5C

DVLA will update the vehicle record immediately and they will aim to send out a new V5C to you within 3 to 5 days.

Register by post

If you cannot register the vehicle online, you can register it by post. The seller will need to:

complete section 2 if they have a new style log book (with multi-coloured numbered blocks on the front cover) or section 6 if they have the older style log book

sign the declaration in section 8 if they have the older style log book (you must sign the declaration too)

fill in the new keeper slip and give it to you

send the V5C to DVLA

DVLA aims to send out a new V5C to you as soon as possible, usually 4 weeks after getting the old V5C from the seller.  This may take longer because of coronavirus.

If you do not get it within 4 weeks:

complete form V62 - ‘Application for a vehicle registration certificate’

send it to DVLA with the new keeper slip given to you by the seller - if you do not send in the new keeper slip, you’ll have to pay a fee

Download form V62 or get it from any Post Office branch.

Contact DVLA if you do not receive anything 6 weeks after sending in form V62.

Vehicle does not have a registration certificate

DVLA advises that you should not buy a vehicle that does not have a registration certificate (V5C).

Register the vehicle in your name by using form V62 ‘Application for a vehicle registration certificate’. You’ll have to pay a fee. See the section above for how to get form V62.

Checking your new registration certificate

When you receive your registration certificate, it’s your responsibility to check all the details are correct. If anything is incorrect, make the changes on the certificate and send it back to DVLA.

You’ll get the replacement certificate within 4 weeks.

New registrations

Your vehicle may not have been registered before with DVLA if it’s:

brand new

a kit car

imported

been rebuilt or radically altered

an old or classic vehicle

If you buy a brand new vehicle, the dealer will usually arrange for it to be registered. Otherwise, you need to follow the process below.

Making an application

Fill in form V55/4 or V55/5

For any type of newly registered vehicle, you must fill in either a:

V55/4 form to register a new vehicle, including new imported vehicles and newly-built (kit) cars

V55/5 form to register a used vehicle, including rebuilt vehicles, used imported vehicles and older vehicles that have never been registered

Provide copies of identity documents

Send in a photocopy of your photocard driving licence with your application form to prove your identity.

If you cannot do this, you must send in photocopies of one document that proves your name and another document that proves your address.

Documents you can use to confirm your name include:

passport

marriage certificate

decree nisi or absolute

birth certificate

current UK paper driving licence (not a paper counterpart)

Documents you can use to confirm your address include:

recent utility bill (within the last 3 months) - for example gas, electricity, water, landline

recent bank or building society statement (within the last 3 months)

medical card

council tax bill for current year

You can fill in form V959 - ‘Notification of name and address check’ instead of these documents to prove your identity if you’re a current DVLA trade plate holder.

Supporting documents needed for all vehicles

As well as documents to prove your identity, you must also send:

payment for the vehicle tax

the new registration fee of £55, if you have to pay it

a current MOT certificate, if the vehicle is over 3 years old (over 4 years old in Northern Ireland)

a certificate of newness (or declaration of newness for imported vehicles), if the vehicle is new

proof of vehicle approval if the vehicle is under 10 years old (unless it’s exempt from vehicle approval)

any documents you have relating to the vehicle, for example build plans if it’s a kit car

an insurance certificate or cover note (if you’re registering the vehicle to an address in Northern Ireland)

Supporting documents needed for some vehicles

You may have to send extra forms and documents if your vehicle is:

imported

kit-built, rebuilt, kit-converted or radically altered

an old vehicle

a reconstructed classic vehicle

After you’ve applied

DVLA might need to inspect your vehicle. If your application is approved, DVLA will send you a V5C registration certificate (sometimes called a log book).

Because of coronavirus (COVID-19) it’s taking longer than usual to get a new registration certificate.

Your V5C shows:

the vehicle’s registration number

the vehicle keeper’s name and address

other information about the vehicle (the make, vehicle identification number (VIN) and number of previous keepers)

DVLA will also return your identity documents.

You’ll need to provide a prepaid self-addressed, special delivery envelope if you want the documents returned by special delivery.

DVLA cannot guarantee the return of the documents by a specific date.

New registrations fee

You’ll have to pay a fee of £55 if you’re registering and taxing a vehicle for the first time with DVLA.

You can pay by cheque or postal order. You cannot send cash. Damaged or altered cheques will not be accepted.

You do not have to pay for some vehicles, including:

those first registered and licensed in the disabled exempt taxation class

historic vehicles previously registered with the old local authorities (late conversions)

vehicles previously registered in the United Kingdom

imported vehicles previously registered under the personal export scheme and new means of transport scheme

visiting forces vehicles

vehicles registered under the direct export scheme

vehicles registered for off-road use only

crown exempt vehicles

Rebuilt vehicles

Your vehicle must meet the road vehicles regulations if you use it on the road.

How to register

You must follow all the instructions for registering a new vehicle.

You must include the following with your application:

form V627/1 - ‘Built up vehicle inspection report’

evidence of type approval, if necessary

the vehicle registration certificate for the original vehicle

official receipts for any parts used

photographs of the vehicle

Contact DVLA if you’re not sure about what you need to provide.

Send your application to:

Vehicle type approval

You’ll have to get type approval if your vehicle does not qualify to keep its original registration number.

Keep a vehicle’s original registration number

A rebuilt vehicle can keep its original registration number if you can prove you’ve used:

the original unmodified chassis or bodyshell (car or light van)

a new chassis or monocoque bodyshell of the same specification as the original (car or light van)

the original unmodified frame (motorbike)

a new frame of the same specification as the original (motorbike)

You must also have 2 other major components from the original vehicle from the following lists.

For cars or light vans:

suspension (front and back)

steering assembly

axles (both)

transmission

engine

For motorbikes:

forks

wheels

engine

gear box

Get a Q registration number

DVLA will give your vehicle a ‘Q’ prefix registration number if you do not meet the conditions for keeping the original registration number.

Your vehicle must pass the relevant type approval test to get a Q registration number.

Vehicles with a Certificate of Destruction (CoD) must never reappear as complete vehicles or be presented for registration, though some components may be recycled. You cannot keep the original registration or vehicle identification number.

Kit-built vehicles

Your vehicle must meet the road vehicles regulations if you use it on the road.

A kit-built vehicle is one where all the parts are supplied new by the manufacturer.

How to register

You must follow all the instructions for registering a new vehicle.

You must include the following with your application:

form V627/1 - ‘Built up vehicle inspection report’

evidence of type approval – see ‘Vehicle type approval’ below

official receipts for the vehicle and any parts used

build plans

evidence that any ‘reconditioned’ part is to an ‘as new’ standard

Contact DVLA if you’re not sure about what you need to provide.

Send your application to:

Vehicle type approval

All kit-built vehicles have to get type approval.

Get a current registration number

You can register a kit-built car, motorcycle or tricycle with a current registration number if you can prove it’s all made from new parts supplied by the manufacturer.

You can also get a current registration number for a kit-built car, motorbike or tricycle built with one reconditioned part if:

you can show that the part has been reconditioned to an ‘as new’ standard, in line with the manufacturer’s guidelines

the part is not the chassis, monocoque bodyshell or frame

Get a Q registration number

DVLA will give your vehicle a ‘Q’ prefix registration number if you do not meet the conditions for getting a current registration number.

Your vehicle must pass the relevant type approval test to get a Q registration number.

Kit-converted vehicles

A kit-converted vehicle has had:

a kit of new parts added to an existing vehicle, or

old parts added to a new kit

The general appearance of the vehicle will change because of the kit.

How to register

You’ll need to include the following with your application:

the vehicle registration certificate for the original vehicle

evidence of type approval, if necessary – see ‘Vehicle type approval’ below

official receipts for any parts used

build plans

photographs of the vehicle

Send your application to:

Keep a vehicle’s original registration number

You can apply to keep a kit converted vehicle’s original registration number if you can prove you’ve used 2 original major parts along with the original unmodified:

chassis (car or light van)

monocoque bodyshell (car or light van)

frame (motorbike)

Get an age-related registration number

You can apply for an age-related number if you can prove you’ve used 2 original major parts along with:

a new monocoque bodyshell, chassis or frame from a specialist kit manufacturer

an altered chassis, monocoque bodyshell or frame from the original vehicle

The registration number will be based on the age of the original vehicle.

Your vehicle must pass the relevant type approval test to get an age-related registration number.

Get a Q registration number

DVLA will give your vehicle a ‘Q’ prefix registration number if you do not meet the conditions for getting an original or age-related registration number.

Radically altered vehicles

Your vehicle must comply with the road vehicles regulations if you use it on the road.

Radically altered vehicles are vehicles that have been altered from their original specification, but are not kit conversions.

How to register

You must follow all the instructions for registering a new vehicle.

form V627/1 - ‘Built up vehicle inspection report’

evidence of type approval, if necessary

the vehicle registration certificate

official receipts for any parts used

photographs of the vehicle

Contact DVLA if you’re not sure about what you need to provide.

Send your application to:

Get a vehicle registration number

DVLA uses a points system to decide what registration number to give a radically altered vehicle.

Keep the original registration number

Your vehicle must have 8 or more points from the table below if you want to keep the original registration number. 5 of these points must come from having the original or new and unmodified chassis, monocoque bodyshell or frame.

Part | Points

Chassis, monocoque bodyshell (body and chassis as one unit) or frame - original or new and unmodified (direct from manufacturer) | 5

Suspension (front and back) - original | 2

Axles (both) - original | 2

Transmission - original | 2

Steering assembly - original | 2

Engine - original | 1

Get a ‘Q’ registration number

You will not be able to keep your vehicle’s original registration number if one of the following applies:

it has fewer than 8 points

it has a second-hand or altered chassis, monocoque bodyshell or frame

there’s evidence that 2 vehicles have been welded together to form one (ie ‘cut and shut’)

Your vehicle must pass the relevant type approval test to get a ‘Q’ prefix registration number.

Old vehicles

Your vehicle must meet the road vehicles regulations if you use it on the road.

If you have a classic vehicle that has not been taxed since 1983, it might not be registered with DVLA.

If this is the case and you want to register it, follow all the instructions for registering a vehicle for the first time.

Get your vehicle’s original registration number

You may be able to register an old vehicle under its original registration number if either:

it’s never been registered at DVLA

it has an age-related registration number

To do this, you’ll have to:

follow the instructions for new registrations

fill in form V765 - ‘Application to register a vehicle under its original registration number’

get form V765 endorsed by a vehicle owners’ club

provide a recent photo of the vehicle and documentary evidence that links it to the original number, for example the original log book

Send the forms to ‘K and R’ at DVLA.

K and R
DVLA
SA99 1ZZ

After you’ve applied

DVLA will issue a V5C registration certificate and give you either:

the original registration number - if this happens, you will not be allowed to transfer it or put it onto retention at a later date

another number appropriate to the age of the vehicle - if this is a non-suffix or prefix number, it will also be non-transferable

Northern Ireland

Send a completed V62 form and the RF60 form if you want to register a historic vehicle in Northern Ireland.

DVLA will register the vehicle and issue a new V5C to the registered keeper. You should receive this within 4 weeks.

Reconstructed classic vehicles

Your vehicle must comply with the road vehicles regulations if you use it on the road.

How to register

You must follow all the instructions for registering a new vehicle.

You must include the following with your application:

written report from the appropriate vehicle owners’ club

form V627/1 - ‘Built up vehicle inspection report’

evidence of type approval, if necessary

official receipts for any parts used

Get an age-related registration number

DVLA can only recognise your vehicle as a reconstructed classic vehicle if it meets certain criteria. It must be:

built from genuine period components from more than one vehicle, all over 25 years old and of the same specification as the original vehicle

a true reflection of the marque

The appropriate vehicle owners’ club for the vehicle type (‘marque’) must inspect the vehicle and confirm in writing that it:

has been inspected

is a true reflection of the marque

is comprised of genuine period components all over 25 years old

They must also give manufacture dates for the major components.

DVLA will assign an age-related registration number to the vehicle based on the youngest component used.

New or replica parts

Your vehicle will not get an age-related registration number if it includes new or replica parts. DVLA will give your vehicle a ‘Q’ prefix registration number. Your vehicle must pass the relevant type approval test to get a ‘Q’ prefix registration number.

Vehicle identification number

All vehicles registered in the UK must have a unique, stamped-in vehicle identification number (VIN) and registration number.

Find your VIN

The VIN is usually stamped into the chassis of the vehicle. It may be lost if you rebuild or modify your vehicle.

When you may need a new VIN or registration

If you have a kit car, rebuild, or radically altered vehicle, DVLA will usually have to assess it.

You may be able to keep its original registration number if you can prove the vehicle’s original VIN. If you cannot, you’ll have to apply for a replacement identity number.

DVLA will give you an authorisation letter to get the vehicle stamped with the new VIN if your vehicle passes its assessment.

You then need to register the vehicle - you can only do this when DVLA receives confirmation it’s been stamped with the correct VIN.

'Q' registration numbers

DVLA issues ‘Q’ registration numbers to vehicles whose age or identity is in doubt.

If this happens, any original vehicle registration number will become invalid and you must not display it again.

To get a ‘Q’ registration number, your vehicle has to pass a type approval process.

the new registration fee of £55, if you have to pay it

Vehicle registration

Overview

You have to register a car or any other vehicle as soon as you’ve:

bought it

built it

rebuilt or altered it

imported it

You do this by filling in forms and sending them to DVLA. The forms you have to send depend on your circumstances.

DVLA may need to inspect your vehicle to:

make sure the vehicle exists, has been assembled into a complete vehicle and the log book (V5C) is in your name

update their records because of changes you’ve made to the vehicle

They will send you a letter if they need to do this. You will not have to pay a fee.

Use the different registration schemes for the motor trade if you’re a vehicle manufacturer, importer or VAT-registered trader.

New and used vehicles

New vehicles

If the dealer will not do it, you can register the vehicle yourself.

Used vehicles

You need to tax a used vehicle before you can use it on the road.

The way a used vehicle is registered to you depends on whether it has a V5C registration certificate (log book).

Vehicle has a registration certificate (V5C)

The seller can register the vehicle to you online or by post.

Register online

The seller will need to:

register the vehicle to you online

fill in the green ‘new keeper’ slip and give it to you

destroy the V5C

DVLA will update the vehicle record immediately and they will aim to send out a new V5C to you within 3 to 5 days.

Register by post

If you cannot register the vehicle online, you can register it by post. The seller will need to:

sign the declaration in section 8 if they have the older style log book (you must sign the declaration too)

fill in the new keeper slip and give it to you

send the V5C to DVLA

If you do not get it within 4 weeks:

complete form V62 - ‘Application for a vehicle registration certificate’

Download form V62 or get it from any Post Office branch.

Contact DVLA if you do not receive anything 6 weeks after sending in form V62.

Vehicle does not have a registration certificate

DVLA advises that you should not buy a vehicle that does not have a registration certificate (V5C).

Checking your new registration certificate

You’ll get the replacement certificate within 4 weeks.

New registrations

Your vehicle may not have been registered before with DVLA if it’s:

brand new

a kit car

imported

been rebuilt or radically altered

an old or classic vehicle

Making an application

Fill in form V55/4 or V55/5

For any type of newly registered vehicle, you must fill in either a:

V55/4 form to register a new vehicle, including new imported vehicles and newly-built (kit) cars

Provide copies of identity documents

Send in a photocopy of your photocard driving licence with your application form to prove your identity.

Documents you can use to confirm your name include:

passport

marriage certificate

decree nisi or absolute

birth certificate

current UK paper driving licence (not a paper counterpart)

Documents you can use to confirm your address include:

recent utility bill (within the last 3 months) - for example gas, electricity, water, landline

recent bank or building society statement (within the last 3 months)

medical card

council tax bill for current year

Supporting documents needed for all vehicles

As well as documents to prove your identity, you must also send:

payment for the vehicle tax

the new registration fee of £55, if you have to pay it

a current MOT certificate, if the vehicle is over 3 years old (over 4 years old in Northern Ireland)

a certificate of newness (or declaration of newness for imported vehicles), if the vehicle is new

proof of vehicle approval if the vehicle is under 10 years old (unless it’s exempt from vehicle approval)

any documents you have relating to the vehicle, for example build plans if it’s a kit car

an insurance certificate or cover note (if you’re registering the vehicle to an address in Northern Ireland)

Supporting documents needed for some vehicles

You may have to send extra forms and documents if your vehicle is:

imported

kit-built, rebuilt, kit-converted or radically altered

an old vehicle

a reconstructed classic vehicle

After you’ve applied

Because of coronavirus (COVID-19) it’s taking longer than usual to get a new registration certificate.

Your V5C shows:

the vehicle’s registration number

the vehicle keeper’s name and address

other information about the vehicle (the make, vehicle identification number (VIN) and number of previous keepers)

DVLA will also return your identity documents.

DVLA cannot guarantee the return of the documents by a specific date.

New registrations fee

You’ll have to pay a fee of £55 if you’re registering and taxing a vehicle for the first time with DVLA.

You can pay by cheque or postal order. You cannot send cash. Damaged or altered cheques will not be accepted.

You do not have to pay for some vehicles, including:

those first registered and licensed in the disabled exempt taxation class

historic vehicles previously registered with the old local authorities (late conversions)

vehicles previously registered in the United Kingdom

imported vehicles previously registered under the personal export scheme and new means of transport scheme

visiting forces vehicles

vehicles registered under the direct export scheme

vehicles registered for off-road use only

crown exempt vehicles

Rebuilt vehicles

Your vehicle must meet the road vehicles regulations if you use it on the road.

How to register

You must follow all the instructions for registering a new vehicle.

You must include the following with your application:

form V627/1 - ‘Built up vehicle inspection report’

evidence of type approval, if necessary

the vehicle registration certificate for the original vehicle

official receipts for any parts used

photographs of the vehicle

Contact DVLA if you’re not sure about what you need to provide.

Send your application to:

Vehicle type approval

You’ll have to get type approval if your vehicle does not qualify to keep its original registration number.

Keep a vehicle’s original registration number

A rebuilt vehicle can keep its original registration number if you can prove you’ve used:

the original unmodified chassis or bodyshell (car or light van)

a new chassis or monocoque bodyshell of the same specification as the original (car or light van)

the original unmodified frame (motorbike)

a new frame of the same specification as the original (motorbike)

You must also have 2 other major components from the original vehicle from the following lists.

For cars or light vans:

suspension (front and back)

steering assembly

axles (both)

transmission

engine

For motorbikes:

forks

wheels

engine

gear box

Get a Q registration number

Your vehicle must pass the relevant type approval test to get a Q registration number.

Kit-built vehicles

Your vehicle must meet the road vehicles regulations if you use it on the road.

A kit-built vehicle is one where all the parts are supplied new by the manufacturer.

How to register

You must follow all the instructions for registering a new vehicle.

You must include the following with your application:

form V627/1 - ‘Built up vehicle inspection report’

evidence of type approval – see ‘Vehicle type approval’ below

official receipts for the vehicle and any parts used

build plans

evidence that any ‘reconditioned’ part is to an ‘as new’ standard

Contact DVLA if you’re not sure about what you need to provide.

Send your application to:

Vehicle type approval

All kit-built vehicles have to get type approval.

Get a current registration number

You can also get a current registration number for a kit-built car, motorbike or tricycle built with one reconditioned part if:

you can show that the part has been reconditioned to an ‘as new’ standard, in line with the manufacturer’s guidelines

the part is not the chassis, monocoque bodyshell or frame

Get a Q registration number

Your vehicle must pass the relevant type approval test to get a Q registration number.

Kit-converted vehicles

A kit-converted vehicle has had:

a kit of new parts added to an existing vehicle, or

old parts added to a new kit

The general appearance of the vehicle will change because of the kit.

How to register

You’ll need to include the following with your application:

the vehicle registration certificate for the original vehicle

evidence of type approval, if necessary – see ‘Vehicle type approval’ below

official receipts for any parts used

build plans

photographs of the vehicle

Send your application to:

Keep a vehicle’s original registration number

chassis (car or light van)

monocoque bodyshell (car or light van)

frame (motorbike)

Get an age-related registration number

You can apply for an age-related number if you can prove you’ve used 2 original major parts along with:

a new monocoque bodyshell, chassis or frame from a specialist kit manufacturer

an altered chassis, monocoque bodyshell or frame from the original vehicle

The registration number will be based on the age of the original vehicle.

Your vehicle must pass the relevant type approval test to get an age-related registration number.

Get a Q registration number

Radically altered vehicles

Your vehicle must comply with the road vehicles regulations if you use it on the road.

Radically altered vehicles are vehicles that have been altered from their original specification, but are not kit conversions.

How to register

You must follow all the instructions for registering a new vehicle.

form V627/1 - ‘Built up vehicle inspection report’

evidence of type approval, if necessary

the vehicle registration certificate

official receipts for any parts used

photographs of the vehicle

Contact DVLA if you’re not sure about what you need to provide.

Send your application to:

Get a vehicle registration number

DVLA uses a points system to decide what registration number to give a radically altered vehicle.

Keep the original registration number

Part | Points

Suspension (front and back) - original | 2

Axles (both) - original | 2

Transmission - original | 2

Steering assembly - original | 2

Engine - original | 1

Get a ‘Q’ registration number

You will not be able to keep your vehicle’s original registration number if one of the following applies:

it has fewer than 8 points

it has a second-hand or altered chassis, monocoque bodyshell or frame

there’s evidence that 2 vehicles have been welded together to form one (ie ‘cut and shut’)

Your vehicle must pass the relevant type approval test to get a ‘Q’ prefix registration number.

Old vehicles

Your vehicle must meet the road vehicles regulations if you use it on the road.

If you have a classic vehicle that has not been taxed since 1983, it might not be registered with DVLA.

If this is the case and you want to register it, follow all the instructions for registering a vehicle for the first time.

Get your vehicle’s original registration number

You may be able to register an old vehicle under its original registration number if either:

it’s never been registered at DVLA

it has an age-related registration number

To do this, you’ll have to:

follow the instructions for new registrations

fill in form V765 - ‘Application to register a vehicle under its original registration number’

get form V765 endorsed by a vehicle owners’ club

Send the forms to ‘K and R’ at DVLA.

K and R
DVLA
SA99 1ZZ

After you’ve applied

DVLA will issue a V5C registration certificate and give you either:

Northern Ireland

Send a completed V62 form and the RF60 form if you want to register a historic vehicle in Northern Ireland.

DVLA will register the vehicle and issue a new V5C to the registered keeper. You should receive this within 4 weeks.

Reconstructed classic vehicles

Your vehicle must comply with the road vehicles regulations if you use it on the road.

How to register

You must follow all the instructions for registering a new vehicle.

You must include the following with your application:

written report from the appropriate vehicle owners’ club

form V627/1 - ‘Built up vehicle inspection report’

evidence of type approval, if necessary

official receipts for any parts used

Get an age-related registration number

DVLA can only recognise your vehicle as a reconstructed classic vehicle if it meets certain criteria. It must be:

a true reflection of the marque

The appropriate vehicle owners’ club for the vehicle type (‘marque’) must inspect the vehicle and confirm in writing that it:

has been inspected

is a true reflection of the marque

is comprised of genuine period components all over 25 years old

They must also give manufacture dates for the major components.

DVLA will assign an age-related registration number to the vehicle based on the youngest component used.

New or replica parts

Vehicle identification number

All vehicles registered in the UK must have a unique, stamped-in vehicle identification number (VIN) and registration number.

Find your VIN

The VIN is usually stamped into the chassis of the vehicle. It may be lost if you rebuild or modify your vehicle.

When you may need a new VIN or registration

If you have a kit car, rebuild, or radically altered vehicle, DVLA will usually have to assess it.

DVLA will give you an authorisation letter to get the vehicle stamped with the new VIN if your vehicle passes its assessment.

'Q' registration numbers

DVLA issues ‘Q’ registration numbers to vehicles whose age or identity is in doubt.

If this happens, any original vehicle registration number will become invalid and you must not display it again.

To get a ‘Q’ registration number, your vehicle has to pass a type approval process.