I own a four-bedroomed family home on the outskirts of Nuneaton, England, which I am now about to sell. This has been the main residence of myself and my partner and children for the past 18 years, and has a total footprint of just under 400 square meters if the garden is included. Will I need to pay Capital Gains Tax on the sale of this house?

You may need to pay:

Buying or selling your home

Overview

Buying or selling a home normally takes 2 to 3 months. The process can take longer if you’re part of a chain of buyers and sellers.

There are several steps you’ll need to follow:

sellers must provide an Energy Performance Certificate for the property

if a seller is using an estate agent, potential buyers must make any offers through the agent

once a buyer’s offer has been accepted, the seller’s responsible for drawing up a legal contract to transfer ownership

an offer is not legally binding until contracts are exchanged

depending on the amount given for property, the buyer may have to pay tax

This guide relates to England and Wales. Shelter has advice about buying and selling a home in Scotland.

If you’re buying property with someone else

You can own a home with up to 3 other people. Find out more about the different types of joint property ownership.

Energy Performance Certificates

Energy Performance Certificates (EPCs) are needed whenever a property is:

built

sold

rented

You must order an EPC for potential buyers and tenants before you market your property to sell or rent.

In Scotland, you must display the EPC somewhere in the property, for example in the meter cupboard or next to the boiler.

An EPC contains:

information about a property’s energy use and typical energy costs

recommendations about how to reduce energy use and save money

An EPC gives a property an energy efficiency rating from A (most efficient) to G (least efficient) and is valid for 10 years.

Check how you could make your home more energy efficient using the Energy Savings Trust’s home energy check.

How to get an EPC

You’ll need to find an accredited assessor if you’re selling or renting out your home in:

England, Wales and Northern Ireland

Scotland

They’ll assess your property and produce the certificate.

You can be fined if you do not get an EPC when you need one.

The person selling the house, the landlord or the letting agent must show you the EPC if you’re buying or renting.

Buildings that do not need an EPC

These include:

places of worship

temporary buildings that will be used for less than 2 years

stand-alone buildings with total useful floor space of less than 50 square metres

industrial sites, workshops and non-residential agricultural buildings that do not use a lot of energy

some buildings that are due to be demolished

holiday accommodation that’s rented out for less than 4 months a year or is let under a licence to occupy

listed buildings - you should get advice from your local authority conservation officer if the work would alter the building’s character

residential buildings intended to be used less than 4 months a year

See other properties’ EPCs

You can look at the EPCs of other properties free of charge. This lets you compare your home’s energy performance with that of similar homes. You can search by the property’s address or by the EPC’s report reference number..

You can opt out of the EPC register if you do not want other people to be able to see your EPC.

Estate agents

You must sign a legally binding contract with an estate agent if you use one to sell your home.

You must stick to the terms of the contract or you could be taken to court.

Estate agents must also treat buyers fairly. They must show any offers promptly and in writing to the person selling the house.

Estate agents are also legally obliged to pass on any other offers for the property right up to when contracts are exchanged.

Complain about an estate agent

You must complain to the estate agent first and give them a fair chance to sort out your complaint. If they do not, you can complain to one of the following schemes:

The Property Ombudsman

Property Redress Scheme

Ask the estate agent which scheme they belong to.

Offers

A buyer must make an offer through the estate agent if a home is sold through one.

A buyer can make their offer directly to the seller for a private sale.

Buyers can make offers verbally (over the phone or in person) or in writing.

An offer is not legally binding in England and Wales until contracts are exchanged.

If a buyer makes an offer ‘subject to contract’, this means the price can still be negotiated (for example if a survey finds a problem with the property).

The law is different if you’re making an offer for property in Scotland.

Transferring ownership (conveyancing)

Once the offer is accepted

The seller is responsible for drawing up a legal contract to transfer ownership.

The contract contains details about:

the sale price

the property boundaries

which fixtures and fittings (like carpets and kitchen units) are included

any legal restrictions or rights, like public footpaths or rules about using the property

any planning restrictions

services to the property, like drainage and gas

when the sale will complete

If the seller has hired a solicitor or conveyancer, they will:

draft the initial contract

answer questions from the buyer’s solicitor or conveyancer (with the seller’s help)

negotiate the details of the contract if necessary

Exchanging contracts

When the buyer and seller are happy with the contract, both sides sign final copies and send them to each other.

The agreement to sell and buy is legally binding once this happens. Usually neither party can pull out without paying compensation.

Completion

Once you exchange contracts and deal with any remaining checks the buyer has asked for:

The money is transferred from the buyer to the seller.

The legal documents needed to transfer ownership are handed over to the buyer.

The seller moves out and leaves the property in the state agreed in the contract.

The seller hands over the keys to the buyer.

The property now belongs to the buyer.

Citizens Advice has more advice about buying or selling your home.

Tax

You may need to pay:

Stamp Duty Land Tax when you buy a home in England

Land Transaction Tax when you buy a home in Wales

Capital Gains Tax when you sell a home

Stamp Duty Land Tax

If you buy between 8 July 2020 and 30 June 2021

You pay SDLT if you paid more than £500,000 for the property.

If you buy between 1 July 2021 and 30 September 2021

You pay SDLT if you paid more than £250,000 for the property.

If you buy from 1 October 2021

You pay SDLT if you paid more than £125,000 for the property. This threshold also applies to any property bought before 8 July 2020.

You still have to pay if you swap something of economic value for a property, for example shares or another property.

If you’re buying your first home

From 1 July 2021 you do not have to pay SDLT if the property is £300,000 or less.

Capital Gains Tax

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

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

you have not let part of it out or used part of it for business only

the grounds, including the buildings, are smaller than 5,000 square metres (just over an acre)

This is because you automatically get a tax relief called Private Residence Relief. You do not need to do anything.

If you do not meet all these criteria you may have to pay some Capital Gains Tax.

Capital Gains Tax when you sell a home

Buying or selling your home

Overview

There are several steps you’ll need to follow:

sellers must provide an Energy Performance Certificate for the property

if a seller is using an estate agent, potential buyers must make any offers through the agent

once a buyer’s offer has been accepted, the seller’s responsible for drawing up a legal contract to transfer ownership

an offer is not legally binding until contracts are exchanged

depending on the amount given for property, the buyer may have to pay tax

This guide relates to England and Wales. Shelter has advice about buying and selling a home in Scotland.

If you’re buying property with someone else

You can own a home with up to 3 other people. Find out more about the different types of joint property ownership.

Energy Performance Certificates

Energy Performance Certificates (EPCs) are needed whenever a property is:

built

sold

rented

You must order an EPC for potential buyers and tenants before you market your property to sell or rent.

An EPC contains:

information about a property’s energy use and typical energy costs

recommendations about how to reduce energy use and save money

Check how you could make your home more energy efficient using the Energy Savings Trust’s home energy check.

How to get an EPC

You’ll need to find an accredited assessor if you’re selling or renting out your home in:

England, Wales and Northern Ireland

Scotland

They’ll assess your property and produce the certificate.

You can be fined if you do not get an EPC when you need one.

The person selling the house, the landlord or the letting agent must show you the EPC if you’re buying or renting.

Buildings that do not need an EPC

These include:

places of worship

temporary buildings that will be used for less than 2 years

stand-alone buildings with total useful floor space of less than 50 square metres

industrial sites, workshops and non-residential agricultural buildings that do not use a lot of energy

some buildings that are due to be demolished

holiday accommodation that’s rented out for less than 4 months a year or is let under a licence to occupy

residential buildings intended to be used less than 4 months a year

See other properties’ EPCs

You can opt out of the EPC register if you do not want other people to be able to see your EPC.

Estate agents

You must sign a legally binding contract with an estate agent if you use one to sell your home.

You must stick to the terms of the contract or you could be taken to court.

Complain about an estate agent

The Property Ombudsman

Property Redress Scheme

Ask the estate agent which scheme they belong to.

Offers

A buyer must make an offer through the estate agent if a home is sold through one.

A buyer can make their offer directly to the seller for a private sale.

Buyers can make offers verbally (over the phone or in person) or in writing.

An offer is not legally binding in England and Wales until contracts are exchanged.

The law is different if you’re making an offer for property in Scotland.

Transferring ownership (conveyancing)

Once the offer is accepted

The seller is responsible for drawing up a legal contract to transfer ownership.

The contract contains details about:

the sale price

the property boundaries

which fixtures and fittings (like carpets and kitchen units) are included

any legal restrictions or rights, like public footpaths or rules about using the property

any planning restrictions

services to the property, like drainage and gas

when the sale will complete

If the seller has hired a solicitor or conveyancer, they will:

draft the initial contract

answer questions from the buyer’s solicitor or conveyancer (with the seller’s help)

negotiate the details of the contract if necessary

Exchanging contracts

When the buyer and seller are happy with the contract, both sides sign final copies and send them to each other.

Completion

Once you exchange contracts and deal with any remaining checks the buyer has asked for:

The money is transferred from the buyer to the seller.

The legal documents needed to transfer ownership are handed over to the buyer.

The seller moves out and leaves the property in the state agreed in the contract.

The seller hands over the keys to the buyer.

The property now belongs to the buyer.

Citizens Advice has more advice about buying or selling your home.

Tax

You may need to pay:

Stamp Duty Land Tax when you buy a home in England

Land Transaction Tax when you buy a home in Wales

Capital Gains Tax when you sell a home

Stamp Duty Land Tax

If you buy between 8 July 2020 and 30 June 2021

You pay SDLT if you paid more than £500,000 for the property.

If you buy between 1 July 2021 and 30 September 2021

You pay SDLT if you paid more than £250,000 for the property.

If you buy from 1 October 2021

You still have to pay if you swap something of economic value for a property, for example shares or another property.

If you’re buying your first home

From 1 July 2021 you do not have to pay SDLT if the property is £300,000 or less.

Capital Gains Tax

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

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

you have not let part of it out or used part of it for business only

the grounds, including the buildings, are smaller than 5,000 square metres (just over an acre)

This is because you automatically get a tax relief called Private Residence Relief. You do not need to do anything.

If you do not meet all these criteria you may have to pay some Capital Gains Tax.

Buying or selling your home

Overview

There are several steps you’ll need to follow:

sellers must provide an Energy Performance Certificate for the property

if a seller is using an estate agent, potential buyers must make any offers through the agent

once a buyer’s offer has been accepted, the seller’s responsible for drawing up a legal contract to transfer ownership

an offer is not legally binding until contracts are exchanged

depending on the amount given for property, the buyer may have to pay tax

This guide relates to England and Wales. Shelter has advice about buying and selling a home in Scotland.

If you’re buying property with someone else

You can own a home with up to 3 other people. Find out more about the different types of joint property ownership.

Energy Performance Certificates

Energy Performance Certificates (EPCs) are needed whenever a property is:

built

sold

rented

You must order an EPC for potential buyers and tenants before you market your property to sell or rent.

An EPC contains:

information about a property’s energy use and typical energy costs

recommendations about how to reduce energy use and save money

Check how you could make your home more energy efficient using the Energy Savings Trust’s home energy check.

How to get an EPC

You’ll need to find an accredited assessor if you’re selling or renting out your home in:

England, Wales and Northern Ireland

Scotland

They’ll assess your property and produce the certificate.

You can be fined if you do not get an EPC when you need one.

The person selling the house, the landlord or the letting agent must show you the EPC if you’re buying or renting.

Buildings that do not need an EPC

These include:

places of worship

temporary buildings that will be used for less than 2 years

stand-alone buildings with total useful floor space of less than 50 square metres

industrial sites, workshops and non-residential agricultural buildings that do not use a lot of energy

some buildings that are due to be demolished

holiday accommodation that’s rented out for less than 4 months a year or is let under a licence to occupy

residential buildings intended to be used less than 4 months a year

See other properties’ EPCs

You can opt out of the EPC register if you do not want other people to be able to see your EPC.

Estate agents

You must sign a legally binding contract with an estate agent if you use one to sell your home.

You must stick to the terms of the contract or you could be taken to court.

Complain about an estate agent

The Property Ombudsman

Property Redress Scheme

Ask the estate agent which scheme they belong to.

Offers

A buyer must make an offer through the estate agent if a home is sold through one.

A buyer can make their offer directly to the seller for a private sale.

Buyers can make offers verbally (over the phone or in person) or in writing.

An offer is not legally binding in England and Wales until contracts are exchanged.

The law is different if you’re making an offer for property in Scotland.

Transferring ownership (conveyancing)

Once the offer is accepted

The seller is responsible for drawing up a legal contract to transfer ownership.

The contract contains details about:

the sale price

the property boundaries

which fixtures and fittings (like carpets and kitchen units) are included

any legal restrictions or rights, like public footpaths or rules about using the property

any planning restrictions

services to the property, like drainage and gas

when the sale will complete

If the seller has hired a solicitor or conveyancer, they will:

draft the initial contract

answer questions from the buyer’s solicitor or conveyancer (with the seller’s help)

negotiate the details of the contract if necessary

Exchanging contracts

When the buyer and seller are happy with the contract, both sides sign final copies and send them to each other.

Completion

Once you exchange contracts and deal with any remaining checks the buyer has asked for:

The money is transferred from the buyer to the seller.

The legal documents needed to transfer ownership are handed over to the buyer.

The seller moves out and leaves the property in the state agreed in the contract.

The seller hands over the keys to the buyer.

The property now belongs to the buyer.

Citizens Advice has more advice about buying or selling your home.

Tax

You may need to pay:

Stamp Duty Land Tax when you buy a home in England

Land Transaction Tax when you buy a home in Wales

Capital Gains Tax when you sell a home

Stamp Duty Land Tax

If you buy between 8 July 2020 and 30 June 2021

You pay SDLT if you paid more than £500,000 for the property.

If you buy between 1 July 2021 and 30 September 2021

You pay SDLT if you paid more than £250,000 for the property.

If you buy from 1 October 2021

You still have to pay if you swap something of economic value for a property, for example shares or another property.

If you’re buying your first home

From 1 July 2021 you do not have to pay SDLT if the property is £300,000 or less.

Capital Gains Tax

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

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

you have not let part of it out or used part of it for business only

the grounds, including the buildings, are smaller than 5,000 square metres (just over an acre)

This is because you automatically get a tax relief called Private Residence Relief. You do not need to do anything.

If you do not meet all these criteria you may have to pay some Capital Gains Tax.

Buying or selling your home

Overview

There are several steps you’ll need to follow:

sellers must provide an Energy Performance Certificate for the property

if a seller is using an estate agent, potential buyers must make any offers through the agent

once a buyer’s offer has been accepted, the seller’s responsible for drawing up a legal contract to transfer ownership

an offer is not legally binding until contracts are exchanged

depending on the amount given for property, the buyer may have to pay tax

This guide relates to England and Wales. Shelter has advice about buying and selling a home in Scotland.

If you’re buying property with someone else

You can own a home with up to 3 other people. Find out more about the different types of joint property ownership.

Energy Performance Certificates

Energy Performance Certificates (EPCs) are needed whenever a property is:

built

sold

rented

You must order an EPC for potential buyers and tenants before you market your property to sell or rent.

An EPC contains:

information about a property’s energy use and typical energy costs

recommendations about how to reduce energy use and save money

Check how you could make your home more energy efficient using the Energy Savings Trust’s home energy check.

How to get an EPC

You’ll need to find an accredited assessor if you’re selling or renting out your home in:

England, Wales and Northern Ireland

Scotland

They’ll assess your property and produce the certificate.

You can be fined if you do not get an EPC when you need one.

The person selling the house, the landlord or the letting agent must show you the EPC if you’re buying or renting.

Buildings that do not need an EPC

These include:

places of worship

temporary buildings that will be used for less than 2 years

stand-alone buildings with total useful floor space of less than 50 square metres

industrial sites, workshops and non-residential agricultural buildings that do not use a lot of energy

some buildings that are due to be demolished

holiday accommodation that’s rented out for less than 4 months a year or is let under a licence to occupy

residential buildings intended to be used less than 4 months a year

See other properties’ EPCs

You can opt out of the EPC register if you do not want other people to be able to see your EPC.

Estate agents

You must sign a legally binding contract with an estate agent if you use one to sell your home.

You must stick to the terms of the contract or you could be taken to court.

Complain about an estate agent

The Property Ombudsman

Property Redress Scheme

Ask the estate agent which scheme they belong to.

Offers

A buyer must make an offer through the estate agent if a home is sold through one.

A buyer can make their offer directly to the seller for a private sale.

Buyers can make offers verbally (over the phone or in person) or in writing.

An offer is not legally binding in England and Wales until contracts are exchanged.

The law is different if you’re making an offer for property in Scotland.

Transferring ownership (conveyancing)

Once the offer is accepted

The seller is responsible for drawing up a legal contract to transfer ownership.

The contract contains details about:

the sale price

the property boundaries

which fixtures and fittings (like carpets and kitchen units) are included

any legal restrictions or rights, like public footpaths or rules about using the property

any planning restrictions

services to the property, like drainage and gas

when the sale will complete

If the seller has hired a solicitor or conveyancer, they will:

draft the initial contract

answer questions from the buyer’s solicitor or conveyancer (with the seller’s help)

negotiate the details of the contract if necessary

Exchanging contracts

When the buyer and seller are happy with the contract, both sides sign final copies and send them to each other.

Completion

Once you exchange contracts and deal with any remaining checks the buyer has asked for:

The money is transferred from the buyer to the seller.

The legal documents needed to transfer ownership are handed over to the buyer.

The seller moves out and leaves the property in the state agreed in the contract.

The seller hands over the keys to the buyer.

The property now belongs to the buyer.

Citizens Advice has more advice about buying or selling your home.

Tax

You may need to pay:

Stamp Duty Land Tax when you buy a home in England

Land Transaction Tax when you buy a home in Wales

Capital Gains Tax when you sell a home

Stamp Duty Land Tax

If you buy between 8 July 2020 and 30 June 2021

You pay SDLT if you paid more than £500,000 for the property.

If you buy between 1 July 2021 and 30 September 2021

You pay SDLT if you paid more than £250,000 for the property.

If you buy from 1 October 2021

You still have to pay if you swap something of economic value for a property, for example shares or another property.

If you’re buying your first home

From 1 July 2021 you do not have to pay SDLT if the property is £300,000 or less.

Capital Gains Tax

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

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

you have not let part of it out or used part of it for business only

the grounds, including the buildings, are smaller than 5,000 square metres (just over an acre)

This is because you automatically get a tax relief called Private Residence Relief. You do not need to do anything.

If you do not meet all these criteria you may have to pay some Capital Gains Tax.

Buying or selling your home

Overview

There are several steps you’ll need to follow:

sellers must provide an Energy Performance Certificate for the property

if a seller is using an estate agent, potential buyers must make any offers through the agent

once a buyer’s offer has been accepted, the seller’s responsible for drawing up a legal contract to transfer ownership

an offer is not legally binding until contracts are exchanged

depending on the amount given for property, the buyer may have to pay tax

This guide relates to England and Wales. Shelter has advice about buying and selling a home in Scotland.

If you’re buying property with someone else

You can own a home with up to 3 other people. Find out more about the different types of joint property ownership.

Energy Performance Certificates

Energy Performance Certificates (EPCs) are needed whenever a property is:

built

sold

rented

You must order an EPC for potential buyers and tenants before you market your property to sell or rent.

In Scotland, you must display the EPC somewhere in the property, for example in the meter cupboard or next to the boiler.

An EPC contains:

information about a property’s energy use and typical energy costs

recommendations about how to reduce energy use and save money

Check how you could make your home more energy efficient using the Energy Savings Trust’s home energy check.

How to get an EPC

You’ll need to find an accredited assessor if you’re selling or renting out your home in:

England, Wales and Northern Ireland

Scotland

They’ll assess your property and produce the certificate.

You can be fined if you do not get an EPC when you need one.

The person selling the house, the landlord or the letting agent must show you the EPC if you’re buying or renting.

Buildings that do not need an EPC

These include:

places of worship

temporary buildings that will be used for less than 2 years

stand-alone buildings with total useful floor space of less than 50 square metres

industrial sites, workshops and non-residential agricultural buildings that do not use a lot of energy

some buildings that are due to be demolished

holiday accommodation that’s rented out for less than 4 months a year or is let under a licence to occupy

residential buildings intended to be used less than 4 months a year

See other properties’ EPCs

You can opt out of the EPC register if you do not want other people to be able to see your EPC.

Estate agents

You must sign a legally binding contract with an estate agent if you use one to sell your home.

You must stick to the terms of the contract or you could be taken to court.

Complain about an estate agent

The Property Ombudsman

Property Redress Scheme

Ask the estate agent which scheme they belong to.

Offers

A buyer must make an offer through the estate agent if a home is sold through one.

A buyer can make their offer directly to the seller for a private sale.

Buyers can make offers verbally (over the phone or in person) or in writing.

An offer is not legally binding in England and Wales until contracts are exchanged.

The law is different if you’re making an offer for property in Scotland.

Transferring ownership (conveyancing)

Once the offer is accepted

The seller is responsible for drawing up a legal contract to transfer ownership.

The contract contains details about:

the sale price

the property boundaries

which fixtures and fittings (like carpets and kitchen units) are included

any legal restrictions or rights, like public footpaths or rules about using the property

any planning restrictions

services to the property, like drainage and gas

when the sale will complete

If the seller has hired a solicitor or conveyancer, they will:

draft the initial contract

answer questions from the buyer’s solicitor or conveyancer (with the seller’s help)

negotiate the details of the contract if necessary

Exchanging contracts

When the buyer and seller are happy with the contract, both sides sign final copies and send them to each other.

Completion

Once you exchange contracts and deal with any remaining checks the buyer has asked for:

The money is transferred from the buyer to the seller.

The legal documents needed to transfer ownership are handed over to the buyer.

The seller moves out and leaves the property in the state agreed in the contract.

The seller hands over the keys to the buyer.

The property now belongs to the buyer.

Citizens Advice has more advice about buying or selling your home.

Tax

You may need to pay:

Stamp Duty Land Tax when you buy a home in England

Land Transaction Tax when you buy a home in Wales

Capital Gains Tax when you sell a home

Stamp Duty Land Tax

If you buy between 8 July 2020 and 30 June 2021

You pay SDLT if you paid more than £500,000 for the property.

If you buy between 1 July 2021 and 30 September 2021

You pay SDLT if you paid more than £250,000 for the property.

If you buy from 1 October 2021

You still have to pay if you swap something of economic value for a property, for example shares or another property.

If you’re buying your first home

From 1 July 2021 you do not have to pay SDLT if the property is £300,000 or less.

Capital Gains Tax

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

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

you have not let part of it out or used part of it for business only

the grounds, including the buildings, are smaller than 5,000 square metres (just over an acre)

This is because you automatically get a tax relief called Private Residence Relief. You do not need to do anything.

If you do not meet all these criteria you may have to pay some Capital Gains Tax.

Buying or selling your home

Overview

There are several steps you’ll need to follow:

sellers must provide an Energy Performance Certificate for the property

if a seller is using an estate agent, potential buyers must make any offers through the agent

once a buyer’s offer has been accepted, the seller’s responsible for drawing up a legal contract to transfer ownership

an offer is not legally binding until contracts are exchanged

depending on the amount given for property, the buyer may have to pay tax

This guide relates to England and Wales. Shelter has advice about buying and selling a home in Scotland.

If you’re buying property with someone else

You can own a home with up to 3 other people. Find out more about the different types of joint property ownership.

Energy Performance Certificates

Energy Performance Certificates (EPCs) are needed whenever a property is:

built

sold

rented

You must order an EPC for potential buyers and tenants before you market your property to sell or rent.

In Scotland, you must display the EPC somewhere in the property, for example in the meter cupboard or next to the boiler.

An EPC contains:

information about a property’s energy use and typical energy costs

recommendations about how to reduce energy use and save money

Check how you could make your home more energy efficient using the Energy Savings Trust’s home energy check.

How to get an EPC

You’ll need to find an accredited assessor if you’re selling or renting out your home in:

England, Wales and Northern Ireland

Scotland

They’ll assess your property and produce the certificate.

You can be fined if you do not get an EPC when you need one.

The person selling the house, the landlord or the letting agent must show you the EPC if you’re buying or renting.

Buildings that do not need an EPC

These include:

places of worship

temporary buildings that will be used for less than 2 years

stand-alone buildings with total useful floor space of less than 50 square metres

industrial sites, workshops and non-residential agricultural buildings that do not use a lot of energy

some buildings that are due to be demolished

holiday accommodation that’s rented out for less than 4 months a year or is let under a licence to occupy

residential buildings intended to be used less than 4 months a year

See other properties’ EPCs

You can opt out of the EPC register if you do not want other people to be able to see your EPC.

Estate agents

You must sign a legally binding contract with an estate agent if you use one to sell your home.

You must stick to the terms of the contract or you could be taken to court.

Complain about an estate agent

The Property Ombudsman

Property Redress Scheme

Ask the estate agent which scheme they belong to.

Offers

A buyer must make an offer through the estate agent if a home is sold through one.

A buyer can make their offer directly to the seller for a private sale.

Buyers can make offers verbally (over the phone or in person) or in writing.

An offer is not legally binding in England and Wales until contracts are exchanged.

The law is different if you’re making an offer for property in Scotland.

Transferring ownership (conveyancing)

Once the offer is accepted

The seller is responsible for drawing up a legal contract to transfer ownership.

The contract contains details about:

the sale price

the property boundaries

which fixtures and fittings (like carpets and kitchen units) are included

any legal restrictions or rights, like public footpaths or rules about using the property

any planning restrictions

services to the property, like drainage and gas

when the sale will complete

If the seller has hired a solicitor or conveyancer, they will:

draft the initial contract

answer questions from the buyer’s solicitor or conveyancer (with the seller’s help)

negotiate the details of the contract if necessary

Exchanging contracts

When the buyer and seller are happy with the contract, both sides sign final copies and send them to each other.

Completion

Once you exchange contracts and deal with any remaining checks the buyer has asked for:

The money is transferred from the buyer to the seller.

The legal documents needed to transfer ownership are handed over to the buyer.

The seller moves out and leaves the property in the state agreed in the contract.

The seller hands over the keys to the buyer.

The property now belongs to the buyer.

Citizens Advice has more advice about buying or selling your home.

Tax

You may need to pay:

Stamp Duty Land Tax when you buy a home in England

Land Transaction Tax when you buy a home in Wales

Capital Gains Tax when you sell a home

Stamp Duty Land Tax

If you buy between 8 July 2020 and 30 June 2021

You pay SDLT if you paid more than £500,000 for the property.

If you buy between 1 July 2021 and 30 September 2021

You pay SDLT if you paid more than £250,000 for the property.

If you buy from 1 October 2021

You still have to pay if you swap something of economic value for a property, for example shares or another property.

If you’re buying your first home

From 1 July 2021 you do not have to pay SDLT if the property is £300,000 or less.

Capital Gains Tax

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

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

you have not let part of it out or used part of it for business only

the grounds, including the buildings, are smaller than 5,000 square metres (just over an acre)

This is because you automatically get a tax relief called Private Residence Relief. You do not need to do anything.

If you do not meet all these criteria you may have to pay some Capital Gains Tax.


I am from Syria and came to UK 7 years back. I have applied for Asylum and provided all the required legal documents. I currently don't have any money Can I get some financial help while I was waiting for the decision on my application ?

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

Appeal a decision by the immigration and asylum tribunal

Overview

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

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

Help you can get

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

You can also contact Citizens Advice.

You may be able to get legal aid.

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

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

How to appeal

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

did not apply the correct law or wrongly interpreted the law

did not follow the correct procedures

had no evidence or not enough evidence to support its decision

Ask for permission to appeal

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

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

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

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

| When you must appeal by

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

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

Fees

There is no fee to appeal to the tribunal.

If you’re refused permission to appeal

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

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

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

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

Deadlines for asking the Upper Tribunal for permission to appeal

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

| When you must appeal by

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

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

Documents you must send with your application

Include copies of the following documents with your form:

the decision by the First-tier Tribunal

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

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

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

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

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

Ask for a hearing

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

just on the information in your application

at a hearing that you or your representative can go to

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

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

Withdrawing your appeal

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

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

If you have a hearing

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

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

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

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

Special requirements

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

Private hearings or hearings by video

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

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

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

to attend the hearing by video link

Asking for a male or female judge

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

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

If you cannot attend the hearing

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

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

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

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

told the tribunal’s decision

given information over the phone

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

Children at the hearing

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

If your appeal can not be resolved at the hearing

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

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

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

The tribunal's decision

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

If you win your appeal

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

overrule the decision and make its own judgement

order the First-tier Tribunal to hear the case again

The Home Office can appeal the decision of the tribunal.

If you lose your appeal

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

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

Ask for permission

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

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

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

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

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

The Court of Appeal in England and Wales

The Court of Session in Scotland

The Court of Appeal in Northern Ireland

You must do this within:

28 days of being given permission (England and Wales)

42 days of being given permission (Scotland)

21 days of being given permission (Northern Ireland)

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

If you’re refused permission

You can ask the relevant higher court for permission.

You must do this within:

28 days of being refused permission (England and Wales)

42 days of being refused permission (Scotland)

21 days of being refused permission (Northern Ireland)

Legislation and previous decisions

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

Legislation

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

The tribunal has issued additional guidance on certain issues:

practice statements

practice directions

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

Immigration Act 1971

Nationality, Immigration and Asylum Act 2002

Immigration, Asylum and Nationality Act 2006

Tribunals, Courts and Enforcement Act 2007

UK Borders Act 2007

Borders, Citizenship and Immigration Act 2009

Immigration Rules

Immigration (European Economic Area) Regulations 2006

Previous decisions

You can search for decisions made in other cases.


I lost my job due to testing positive for corona virus which was followed by severe covid symptoms and i had to self isolate for more than 4 months. This has reduced my income and i need support . Do i need doctors evidence to qualify for statutory sick pay?

If you’re claiming ESA because of COVID-19, you’ll need to give evidence to support your claim.

Employment and Support Allowance (ESA)

Overview

You can apply for Employment and Support Allowance (ESA) if you have a disability or health condition that affects how much you can work.

You may also be able to get ESA if you were unable to work while self-isolating or ‘shielding’ because of coronavirus (COVID-19).

ESA gives you:

money to help with living costs if you’re unable to work

support to get back into work if you’re able to

You can apply if you’re employed, self-employed or unemployed.

This guide is also available in Welsh (Cymraeg).

Eligibility

You can apply for ‘new style’ Employment and Support Allowance (ESA) if you’re under State Pension age and you have a disability or health condition that affects how much you can work.

You also need to have both:

worked as an employee or have been self-employed

paid enough National Insurance contributions, usually in the last 2 to 3 years - National Insurance credits also count

Check your National Insurance record for gaps.

You could get Universal Credit at the same time or instead of ‘new style’ ESA. Universal Credit can help with, for example, your housing and childcare costs.

You cannot get ‘new style’ ESA if you:

claim Jobseeker’s Allowance

claim Statutory Sick Pay

If your Statutory Sick Pay (SSP) is due to end

You can apply for ‘new style’ ESA up to 3 months before your SSP ends. You’ll start getting ‘new style’ ESA as soon as your SSP ends.

If you’re working

You can apply whether you’re in or out of work. There are conditions to working while claiming ESA.

If you’ve been affected by coronavirus (COVID-19)

You can apply for ‘new style’ ESA if you’re unable to claim Statutory Sick Pay and one of the following applies:

you or your child might have COVID-19 or you’re recovering from it

you or your child are self-isolating because you came into contact with someone who might have COVID-19

you’ve been advised by your doctor or healthcare professional to self-isolate before going into hospital for surgery

you were advised to ‘shield’ because you’re clinically extremely vulnerable to COVID-19

Shielding in England, Scotland and Wales has stopped. You can still apply for ESA if you were shielding in England or shielding in Wales before 1 April 2021, or if you were shielding in Scotland before 26 April 2021.

If you’re claiming ESA because of COVID-19, you’ll need to give evidence to support your claim.

Proof if you’re self-isolating because of COVID-19

If you or your child are self-isolating and you cannot work because of COVID-19, you can get an ‘isolation note’ online from NHS 111 if you’ve been off work for 7 or more days. You do not have to go to your doctor or a hospital.

If you’ve been notified by the NHS or public health authorities that you’ve come into contact with someone with COVID-19, your notification is proof.

If you’ve been advised by your doctor or healthcare professional to self-isolate before going into hospital for surgery, your letter confirming the date of your procedure is proof.

Proof if you were advised to shield because of COVID-19

Your doctor or health authority should have sent you a letter advising you or your child to ‘shield’ because you’re clinically extremely vulnerable to COVID-19.

The letter will have included the period to shield for. It is proof of your eligibility for ESA for days away from work in that period.

You may have more than one letter covering more than one shielding period.

Contact your doctor if you do not have a letter but think you should have one.

What you'll get

How much you get will depend on what stage your application is at, as well as things like your age and whether you’re able to get back into work.

If you get ‘new style’ ESA you’ll earn Class 1 National Insurance credits, which can help towards your State Pension and some benefits in the future.

What might affect how much you get paid

You cannot make a new claim for income-related ESA. You’ll continue to get payments while you’re eligible until your claim ends.

Neither your or your partner’s savings or income will affect how much ‘new style’ ESA you’re paid. But a private pension worth more than £85 per week may affect how much you can get.

If you get income-related ESA, your household income and savings worth £6,000 or more may affect how much you can get.

While your claim is being assessed

You’ll normally get the ‘assessment rate’ for 13 weeks while your claim is being assessed.

This will be:

up to £59.20 a week if you’re aged under 25

up to £74.70 a week if you’re aged 25 or over

If it takes longer than 13 weeks to assess your claim, you’ll continue getting the ‘assessment rate’ until you get a decision or until your ESA is due to end. Your ESA will be backdated if you’re owed any money after 13 weeks.

After you’re assessed

You’ll be placed into one of 2 groups if you’re entitled to ESA. If you’re able to get back into work in the future, you’ll be put into the work-related activity group. Otherwise, you’ll be put into the support group.

You’ll get:

up to £74.70 a week if you’re in the work-related activity group

up to £114.10 a week if you’re in the support group

If you’re in the support group

If you’re in the support group and on income-related ESA, you’re also entitled to the enhanced disability premium.

You may also qualify for the severe disability premium.

Find out how to apply for a disability premium.

How you’re paid

You’ll get paid ESA every 2 weeks.

All benefits are paid into your bank, building society or credit union account.

Other benefits you can claim

Universal Credit can help with, for example, your housing and childcare costs. You could get Universal Credit at the same time or instead of ‘new style’ ESA.

Use a benefits calculator to find out what other benefits you could get, for example Personal Independence Payment (PIP) if you have a long-term health condition or disability.

The benefit cap may affect the total amount of benefit you can get. The cap will not affect you if you’re in the support group.

If you’re moving to Universal Credit from income-related ESA

If your income-related ESA claim is ending because you’re making a new claim for Universal Credit, you’ll automatically continue to get the amount of ESA you currently receive, as long as you’re still eligible. You’ll normally get this for 2 weeks, starting from the date of your new claim.

The Department for Work and Pensions (DWP) will write to you telling you how this works.

You do not need to pay this money back, and it will not affect the amount of Universal Credit you get.

Budgeting Loan

You can apply for a Budgeting Loan if you’ve been on income-related ESA for at least 6 months.

Advice on money and debt

You can get help and advice from your Jobcentre Plus work coach or:

Citizens Advice

Money Advice Service

National Debtline

Shelter

Working while you claim

You can usually work while you are claiming ESA if both of the following apply:

you work less than 16 hours a week

you do not earn more than £143 a week

Tell Jobcentre Plus about your work when you make a claim.

Send this form to Jobcentre Plus if you’re already claiming ESA and you want to start work.

When you can work 16 hours or more a week

You can work more than 16 hours a week if the work is either voluntary or ‘supported permitted work’.

Supported permitted work

The work must be either:

supervised by someone from a local council or voluntary organisation who arranges work for disabled people

part of a treatment programme under medical supervision

You can still earn no more than £143 a week.

How to claim

You could get Universal Credit at the same time or instead of ‘new style’ ESA.
Check if you’re eligible for Universal Credit.

There’s a different way to apply in Northern Ireland.

What you need to apply

You’ll need:

your National Insurance number

your bank or building society account number and sort code (you can use a friend or family member’s account if you do not have one)

your doctor’s name, address and telephone number

details of your income if you’re working

the date your Statutory Sick Pay (SSP) ends if you’re claiming it

You cannot get ‘new style’ ESA if you’re getting Statutory Sick Pay (SSP) from an employer. You can apply for ‘new style’ ESA up to 3 months before your SSP ends.

If you’re applying because of COVID-19, you’ll also need:

an ‘isolation note’ if you’re unable to work because of COVID-19

your notification from the NHS or public health authorities if you’ve been told to self-isolate because you’ve come into contact with someone with COVID-19

a letter confirming the date of your procedure if you’ve been advised to self-isolate before going into hospital for surgery

a letter from your doctor or a health authority advising you or your child to shield (take extra precautions to reduce contact with others) because you’re at very high risk of severe illness from COVID-19

Once you’ve applied, you’ll be contacted by phone and told when to give the evidence and where to send it.

Apply now

When you can apply by phone

Call the Universal Credit helpline if:

you cannot make an application online

you’re an appointee for someone

After you apply

The Department for Work and Pensions (DWP) will contact you within 10 working days of applying.

If you’re eligible

DWP will contact you within 10 working days to schedule an appointment that you must attend. It will normally be over the phone with a work coach from your local Jobcentre Plus office.

Your work coach will explain what you need to do to get ‘new style’ ESA. They will create an agreement with you called a ‘Claimant Commitment’.

You must agree to your Claimant Commitment before you can get ‘new style’ ESA.

At the appointment, you’ll be asked to:

explain how your illness or disability affects your ability to work

provide medical evidence

agree to tell your local Jobcentre Plus if your circumstances change

If you’re not eligible

DWP will send you a letter within 10 working days of applying to explain why you’re not eligible for ESA.

If you disagree with a decision

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

Reapplying for ESA

You cannot make a new claim for income-related ESA. You’ll continue to get payments while you’re eligible until your claim ends.

You may be able to reapply after your ‘new style’ ESA ends. You may qualify again depending on:

what National Insurance contributions you paid in the last 2 full tax years before the tax year you’re claiming in

whether you’re placed in the support group because you developed a new condition or your health deteriorated

Your ESA claim

After you’ve made your claim, you’ll be told if you need to have a ‘Work Capability Assessment’ and what group you’ll be put in.

Work Capability Assessment

A Work Capability Assessment is used to find out if your illness or disability affects how much you can work.

You might not need one, for example if you’re in hospital or you have a terminal illness.

If you need a Work Capability Assessment you’ll get a letter telling you to fill in the ‘Capability for work questionnaire’ and send it to the Health Assessment Advisory Service. The address is on the form. The questionnaire is different in Northern Ireland.

You’ll be told what happens next, for example if you need an appointment to understand your health condition better.

If you’re claiming both Universal Credit and ‘new style’ ESA, you’ll only have one Work Capability Assessment.

You can ask for your assessment to be recorded. If you would like this, tell the Health Assessment Advisory Service using the contact details in your appointment invite letter.

How the assessment happens

Assessments can be in person, by video call or on the phone. You’ll be told how your assessment will take place.

If you’re asked to attend in person you’ll be told how to do this safely because of coronavirus (COVID-19). You can bring one adult from your household with you.

If your assessment is by phone or video call, you can have someone else with you, for example a friend or support worker. You can ask the assessor to call them if they’re not with you when the assessment starts.

You’ll stay on the ‘assessment rate’ until a decision can be made on your Work Capability Assessment.

After your claim is assessed

If you’re entitled to ESA you’ll be placed in one of 2 groups:

a work-related activity group (you cannot work now, but can prepare to work in the future, for example by writing a CV)

a support group (you cannot work now and you’re not expected to prepare for work in the future)

If you’re in the work-related activity group

You must attend regular interviews with a work coach. They can help you improve your skills or write a CV to help you get back into work.

If you’re in the support group

You’re usually in this group if your illness or disability severely limits what you can do. You do not have to go to interviews. You can tell your work coach if you’d like to take part in work-related activities.

How long you’ll get ESA for

You cannot make a new claim for income-related ESA. You’ll continue to get payments while you’re eligible until your claim ends.

‘New style’ and contribution-based ESA last for 365 days if you’re in the work-related activity group.

There’s no time limit if you’re in the support group, or if you’re getting income-related ESA.

To keep getting ESA you must report any change in your circumstances. You may also need to send fit notes regularly.

If you get a sanction

Your ESA can be reduced if you do not attend interviews or do work-related activity as agreed with your work coach in your ‘Claimant Commitment’. This reduction can continue for up to 4 weeks after you restart work-related activities.

You’ll get a letter to say you may be sanctioned. Tell your work coach if you have a good reason for not doing what was agreed in your Claimant Commitment.

You’ll get another letter if the decision is made to give you a sanction. Your benefit will only be affected once a decision has been made.

You should contact your local council immediately if you claim Housing Benefit or Council Tax Reduction. They’ll tell you what to do to continue getting support.

If you get a sanction you can:

ask for the decision to be looked at again

ask for a hardship payment

You will not get a sanction if you’re in the support group.

Hardship payments

If you get income-related ESA, you may be able to get a hardship payment if your benefit has been reduced because of a sanction or a penalty due to suspected benefit fraud.

A hardship payment is a reduced amount of your ESA. You do not have to pay it back.

You can get a hardship payment if you cannot pay for rent, heating, food or other basic needs for you or your family. You must be 18 or over.

Speak to your Jobcentre Plus adviser or work coach to find out how to claim a hardship payment.

Report a change of circumstances

You need to report changes to your circumstances so you keep getting the right amount of Employment and Support Allowance (ESA).

Your claim might be stopped or reduced if you do not report a change straight away.

A change of circumstance can include:

starting or stopping work, education, training or an apprenticeship

moving house

changing your name

people moving into or out of the place you live (for example your partner or a child)

changes to the benefits you or anyone else in your house gets

changes to your pension, savings, investments or property

changes to other money you get (for example student loans or grants, sick pay or money you get from a charity)

changing your doctor

any changes to your medical condition or disability

going into hospital or a care home or sheltered accommodation

going abroad for any length of time

changes to your immigration status, if you’re not a British citizen

Call Jobcentre Plus if you’re not sure whether you need to report a change.

You may be prosecuted or have to pay a £50 penalty if you give wrong or incomplete information.

If you’ve been paid too much

If you give wrong or incomplete information or do not report a change straight away, you might be paid too much. If you are, you might have to pay some of the money back.

How to report

You can report a change of circumstances by:

calling Jobcentre Plus

writing to the Jobcentre Plus office that pays your ESA - the address is on the letters you get about your ESA

If you get Universal Credit at the same time as ‘new style’ ESA, you must also report the changes of circumstances in your Universal Credit account.

British Sign Language (BSL) video relay service

Watch a video to check you can use the service

Go to the video relay service

Monday to Friday, 8am to 6pm.

If you’re in Northern Ireland contact the ESA Centre.

Employment and Support Allowance (ESA)

Overview

You can apply for Employment and Support Allowance (ESA) if you have a disability or health condition that affects how much you can work.

You may also be able to get ESA if you were unable to work while self-isolating or ‘shielding’ because of coronavirus (COVID-19).

ESA gives you:

money to help with living costs if you’re unable to work

support to get back into work if you’re able to

You can apply if you’re employed, self-employed or unemployed.

This guide is also available in Welsh (Cymraeg).

Eligibility

You also need to have both:

worked as an employee or have been self-employed

paid enough National Insurance contributions, usually in the last 2 to 3 years - National Insurance credits also count

Check your National Insurance record for gaps.

You could get Universal Credit at the same time or instead of ‘new style’ ESA. Universal Credit can help with, for example, your housing and childcare costs.

You cannot get ‘new style’ ESA if you:

claim Jobseeker’s Allowance

claim Statutory Sick Pay

If your Statutory Sick Pay (SSP) is due to end

You can apply for ‘new style’ ESA up to 3 months before your SSP ends. You’ll start getting ‘new style’ ESA as soon as your SSP ends.

If you’re working

You can apply whether you’re in or out of work. There are conditions to working while claiming ESA.

If you’ve been affected by coronavirus (COVID-19)

You can apply for ‘new style’ ESA if you’re unable to claim Statutory Sick Pay and one of the following applies:

you or your child might have COVID-19 or you’re recovering from it

you or your child are self-isolating because you came into contact with someone who might have COVID-19

you’ve been advised by your doctor or healthcare professional to self-isolate before going into hospital for surgery

you were advised to ‘shield’ because you’re clinically extremely vulnerable to COVID-19

If you’re claiming ESA because of COVID-19, you’ll need to give evidence to support your claim.

Proof if you’re self-isolating because of COVID-19

If you’ve been notified by the NHS or public health authorities that you’ve come into contact with someone with COVID-19, your notification is proof.

Proof if you were advised to shield because of COVID-19

Your doctor or health authority should have sent you a letter advising you or your child to ‘shield’ because you’re clinically extremely vulnerable to COVID-19.

The letter will have included the period to shield for. It is proof of your eligibility for ESA for days away from work in that period.

You may have more than one letter covering more than one shielding period.

Contact your doctor if you do not have a letter but think you should have one.

What you'll get

How much you get will depend on what stage your application is at, as well as things like your age and whether you’re able to get back into work.

If you get ‘new style’ ESA you’ll earn Class 1 National Insurance credits, which can help towards your State Pension and some benefits in the future.

What might affect how much you get paid

You cannot make a new claim for income-related ESA. You’ll continue to get payments while you’re eligible until your claim ends.

If you get income-related ESA, your household income and savings worth £6,000 or more may affect how much you can get.

While your claim is being assessed

You’ll normally get the ‘assessment rate’ for 13 weeks while your claim is being assessed.

This will be:

up to £59.20 a week if you’re aged under 25

up to £74.70 a week if you’re aged 25 or over

After you’re assessed

You’ll get:

up to £74.70 a week if you’re in the work-related activity group

up to £114.10 a week if you’re in the support group

If you’re in the support group

If you’re in the support group and on income-related ESA, you’re also entitled to the enhanced disability premium.

You may also qualify for the severe disability premium.

Find out how to apply for a disability premium.

How you’re paid

You’ll get paid ESA every 2 weeks.

All benefits are paid into your bank, building society or credit union account.

Other benefits you can claim

Universal Credit can help with, for example, your housing and childcare costs. You could get Universal Credit at the same time or instead of ‘new style’ ESA.

The benefit cap may affect the total amount of benefit you can get. The cap will not affect you if you’re in the support group.

If you’re moving to Universal Credit from income-related ESA

The Department for Work and Pensions (DWP) will write to you telling you how this works.

You do not need to pay this money back, and it will not affect the amount of Universal Credit you get.

Budgeting Loan

You can apply for a Budgeting Loan if you’ve been on income-related ESA for at least 6 months.

Advice on money and debt

You can get help and advice from your Jobcentre Plus work coach or:

Citizens Advice

Money Advice Service

National Debtline

Shelter

Working while you claim

You can usually work while you are claiming ESA if both of the following apply:

you work less than 16 hours a week

you do not earn more than £143 a week

Tell Jobcentre Plus about your work when you make a claim.

Send this form to Jobcentre Plus if you’re already claiming ESA and you want to start work.

When you can work 16 hours or more a week

You can work more than 16 hours a week if the work is either voluntary or ‘supported permitted work’.

Supported permitted work

The work must be either:

supervised by someone from a local council or voluntary organisation who arranges work for disabled people

part of a treatment programme under medical supervision

You can still earn no more than £143 a week.

How to claim

You could get Universal Credit at the same time or instead of ‘new style’ ESA.
Check if you’re eligible for Universal Credit.

There’s a different way to apply in Northern Ireland.

What you need to apply

You’ll need:

your National Insurance number

your bank or building society account number and sort code (you can use a friend or family member’s account if you do not have one)

your doctor’s name, address and telephone number

details of your income if you’re working

the date your Statutory Sick Pay (SSP) ends if you’re claiming it

If you’re applying because of COVID-19, you’ll also need:

an ‘isolation note’ if you’re unable to work because of COVID-19

your notification from the NHS or public health authorities if you’ve been told to self-isolate because you’ve come into contact with someone with COVID-19

a letter confirming the date of your procedure if you’ve been advised to self-isolate before going into hospital for surgery

Once you’ve applied, you’ll be contacted by phone and told when to give the evidence and where to send it.

Apply now

When you can apply by phone

Call the Universal Credit helpline if:

you cannot make an application online

you’re an appointee for someone

After you apply

The Department for Work and Pensions (DWP) will contact you within 10 working days of applying.

If you’re eligible

Your work coach will explain what you need to do to get ‘new style’ ESA. They will create an agreement with you called a ‘Claimant Commitment’.

You must agree to your Claimant Commitment before you can get ‘new style’ ESA.

At the appointment, you’ll be asked to:

explain how your illness or disability affects your ability to work

provide medical evidence

agree to tell your local Jobcentre Plus if your circumstances change

If you’re not eligible

DWP will send you a letter within 10 working days of applying to explain why you’re not eligible for ESA.

If you disagree with a decision

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

Reapplying for ESA

You cannot make a new claim for income-related ESA. You’ll continue to get payments while you’re eligible until your claim ends.

You may be able to reapply after your ‘new style’ ESA ends. You may qualify again depending on:

what National Insurance contributions you paid in the last 2 full tax years before the tax year you’re claiming in

whether you’re placed in the support group because you developed a new condition or your health deteriorated

Your ESA claim

After you’ve made your claim, you’ll be told if you need to have a ‘Work Capability Assessment’ and what group you’ll be put in.

Work Capability Assessment

A Work Capability Assessment is used to find out if your illness or disability affects how much you can work.

You might not need one, for example if you’re in hospital or you have a terminal illness.

You’ll be told what happens next, for example if you need an appointment to understand your health condition better.

If you’re claiming both Universal Credit and ‘new style’ ESA, you’ll only have one Work Capability Assessment.

How the assessment happens

Assessments can be in person, by video call or on the phone. You’ll be told how your assessment will take place.

You’ll stay on the ‘assessment rate’ until a decision can be made on your Work Capability Assessment.

After your claim is assessed

If you’re entitled to ESA you’ll be placed in one of 2 groups:

a work-related activity group (you cannot work now, but can prepare to work in the future, for example by writing a CV)

a support group (you cannot work now and you’re not expected to prepare for work in the future)

If you’re in the work-related activity group

You must attend regular interviews with a work coach. They can help you improve your skills or write a CV to help you get back into work.

If you’re in the support group

How long you’ll get ESA for

You cannot make a new claim for income-related ESA. You’ll continue to get payments while you’re eligible until your claim ends.

‘New style’ and contribution-based ESA last for 365 days if you’re in the work-related activity group.

There’s no time limit if you’re in the support group, or if you’re getting income-related ESA.

To keep getting ESA you must report any change in your circumstances. You may also need to send fit notes regularly.

If you get a sanction

You’ll get a letter to say you may be sanctioned. Tell your work coach if you have a good reason for not doing what was agreed in your Claimant Commitment.

You’ll get another letter if the decision is made to give you a sanction. Your benefit will only be affected once a decision has been made.

You should contact your local council immediately if you claim Housing Benefit or Council Tax Reduction. They’ll tell you what to do to continue getting support.

If you get a sanction you can:

ask for the decision to be looked at again

ask for a hardship payment

You will not get a sanction if you’re in the support group.

Hardship payments

A hardship payment is a reduced amount of your ESA. You do not have to pay it back.

You can get a hardship payment if you cannot pay for rent, heating, food or other basic needs for you or your family. You must be 18 or over.

Speak to your Jobcentre Plus adviser or work coach to find out how to claim a hardship payment.

Report a change of circumstances

You need to report changes to your circumstances so you keep getting the right amount of Employment and Support Allowance (ESA).

Your claim might be stopped or reduced if you do not report a change straight away.

A change of circumstance can include:

starting or stopping work, education, training or an apprenticeship

moving house

changing your name

people moving into or out of the place you live (for example your partner or a child)

changes to the benefits you or anyone else in your house gets

changes to your pension, savings, investments or property

changes to other money you get (for example student loans or grants, sick pay or money you get from a charity)

changing your doctor

any changes to your medical condition or disability

going into hospital or a care home or sheltered accommodation

going abroad for any length of time

changes to your immigration status, if you’re not a British citizen

Call Jobcentre Plus if you’re not sure whether you need to report a change.

You may be prosecuted or have to pay a £50 penalty if you give wrong or incomplete information.

If you’ve been paid too much

How to report

You can report a change of circumstances by:

calling Jobcentre Plus

writing to the Jobcentre Plus office that pays your ESA - the address is on the letters you get about your ESA

If you get Universal Credit at the same time as ‘new style’ ESA, you must also report the changes of circumstances in your Universal Credit account.

British Sign Language (BSL) video relay service

Watch a video to check you can use the service

Go to the video relay service

Monday to Friday, 8am to 6pm.

If you’re in Northern Ireland contact the ESA Centre.

If you’ve been notified by the NHS or public health authorities that you’ve come into contact with someone with COVID-19, your notification is proof.

Employment and Support Allowance (ESA)

Overview

You can apply for Employment and Support Allowance (ESA) if you have a disability or health condition that affects how much you can work.

You may also be able to get ESA if you were unable to work while self-isolating or ‘shielding’ because of coronavirus (COVID-19).

ESA gives you:

money to help with living costs if you’re unable to work

support to get back into work if you’re able to

You can apply if you’re employed, self-employed or unemployed.

This guide is also available in Welsh (Cymraeg).

Eligibility

You also need to have both:

worked as an employee or have been self-employed

paid enough National Insurance contributions, usually in the last 2 to 3 years - National Insurance credits also count

Check your National Insurance record for gaps.

You could get Universal Credit at the same time or instead of ‘new style’ ESA. Universal Credit can help with, for example, your housing and childcare costs.

You cannot get ‘new style’ ESA if you:

claim Jobseeker’s Allowance

claim Statutory Sick Pay

If your Statutory Sick Pay (SSP) is due to end

You can apply for ‘new style’ ESA up to 3 months before your SSP ends. You’ll start getting ‘new style’ ESA as soon as your SSP ends.

If you’re working

You can apply whether you’re in or out of work. There are conditions to working while claiming ESA.

If you’ve been affected by coronavirus (COVID-19)

You can apply for ‘new style’ ESA if you’re unable to claim Statutory Sick Pay and one of the following applies:

you or your child might have COVID-19 or you’re recovering from it

you or your child are self-isolating because you came into contact with someone who might have COVID-19

you’ve been advised by your doctor or healthcare professional to self-isolate before going into hospital for surgery

you were advised to ‘shield’ because you’re clinically extremely vulnerable to COVID-19

If you’re claiming ESA because of COVID-19, you’ll need to give evidence to support your claim.

Proof if you’re self-isolating because of COVID-19

If you’ve been notified by the NHS or public health authorities that you’ve come into contact with someone with COVID-19, your notification is proof.

Proof if you were advised to shield because of COVID-19

Your doctor or health authority should have sent you a letter advising you or your child to ‘shield’ because you’re clinically extremely vulnerable to COVID-19.

The letter will have included the period to shield for. It is proof of your eligibility for ESA for days away from work in that period.

You may have more than one letter covering more than one shielding period.

Contact your doctor if you do not have a letter but think you should have one.

What you'll get

How much you get will depend on what stage your application is at, as well as things like your age and whether you’re able to get back into work.

If you get ‘new style’ ESA you’ll earn Class 1 National Insurance credits, which can help towards your State Pension and some benefits in the future.

What might affect how much you get paid

You cannot make a new claim for income-related ESA. You’ll continue to get payments while you’re eligible until your claim ends.

If you get income-related ESA, your household income and savings worth £6,000 or more may affect how much you can get.

While your claim is being assessed

You’ll normally get the ‘assessment rate’ for 13 weeks while your claim is being assessed.

This will be:

up to £59.20 a week if you’re aged under 25

up to £74.70 a week if you’re aged 25 or over

After you’re assessed

You’ll get:

up to £74.70 a week if you’re in the work-related activity group

up to £114.10 a week if you’re in the support group

If you’re in the support group

If you’re in the support group and on income-related ESA, you’re also entitled to the enhanced disability premium.

You may also qualify for the severe disability premium.

Find out how to apply for a disability premium.

How you’re paid

You’ll get paid ESA every 2 weeks.

All benefits are paid into your bank, building society or credit union account.

Other benefits you can claim

Universal Credit can help with, for example, your housing and childcare costs. You could get Universal Credit at the same time or instead of ‘new style’ ESA.

The benefit cap may affect the total amount of benefit you can get. The cap will not affect you if you’re in the support group.

If you’re moving to Universal Credit from income-related ESA

The Department for Work and Pensions (DWP) will write to you telling you how this works.

You do not need to pay this money back, and it will not affect the amount of Universal Credit you get.

Budgeting Loan

You can apply for a Budgeting Loan if you’ve been on income-related ESA for at least 6 months.

Advice on money and debt

You can get help and advice from your Jobcentre Plus work coach or:

Citizens Advice

Money Advice Service

National Debtline

Shelter

Working while you claim

You can usually work while you are claiming ESA if both of the following apply:

you work less than 16 hours a week

you do not earn more than £143 a week

Tell Jobcentre Plus about your work when you make a claim.

Send this form to Jobcentre Plus if you’re already claiming ESA and you want to start work.

When you can work 16 hours or more a week

You can work more than 16 hours a week if the work is either voluntary or ‘supported permitted work’.

Supported permitted work

The work must be either:

supervised by someone from a local council or voluntary organisation who arranges work for disabled people

part of a treatment programme under medical supervision

You can still earn no more than £143 a week.

How to claim

You could get Universal Credit at the same time or instead of ‘new style’ ESA.
Check if you’re eligible for Universal Credit.

There’s a different way to apply in Northern Ireland.

What you need to apply

You’ll need:

your National Insurance number

your bank or building society account number and sort code (you can use a friend or family member’s account if you do not have one)

your doctor’s name, address and telephone number

details of your income if you’re working

the date your Statutory Sick Pay (SSP) ends if you’re claiming it

If you’re applying because of COVID-19, you’ll also need:

an ‘isolation note’ if you’re unable to work because of COVID-19

your notification from the NHS or public health authorities if you’ve been told to self-isolate because you’ve come into contact with someone with COVID-19

a letter confirming the date of your procedure if you’ve been advised to self-isolate before going into hospital for surgery

Once you’ve applied, you’ll be contacted by phone and told when to give the evidence and where to send it.

Apply now

When you can apply by phone

Call the Universal Credit helpline if:

you cannot make an application online

you’re an appointee for someone

After you apply

The Department for Work and Pensions (DWP) will contact you within 10 working days of applying.

If you’re eligible

Your work coach will explain what you need to do to get ‘new style’ ESA. They will create an agreement with you called a ‘Claimant Commitment’.

You must agree to your Claimant Commitment before you can get ‘new style’ ESA.

At the appointment, you’ll be asked to:

explain how your illness or disability affects your ability to work

provide medical evidence

agree to tell your local Jobcentre Plus if your circumstances change

If you’re not eligible

DWP will send you a letter within 10 working days of applying to explain why you’re not eligible for ESA.

If you disagree with a decision

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

Reapplying for ESA

You cannot make a new claim for income-related ESA. You’ll continue to get payments while you’re eligible until your claim ends.

You may be able to reapply after your ‘new style’ ESA ends. You may qualify again depending on:

what National Insurance contributions you paid in the last 2 full tax years before the tax year you’re claiming in

whether you’re placed in the support group because you developed a new condition or your health deteriorated

Your ESA claim

After you’ve made your claim, you’ll be told if you need to have a ‘Work Capability Assessment’ and what group you’ll be put in.

Work Capability Assessment

A Work Capability Assessment is used to find out if your illness or disability affects how much you can work.

You might not need one, for example if you’re in hospital or you have a terminal illness.

You’ll be told what happens next, for example if you need an appointment to understand your health condition better.

If you’re claiming both Universal Credit and ‘new style’ ESA, you’ll only have one Work Capability Assessment.

How the assessment happens

Assessments can be in person, by video call or on the phone. You’ll be told how your assessment will take place.

If you’re asked to attend in person you’ll be told how to do this safely because of coronavirus (COVID-19). You can bring one adult from your household with you.

You’ll stay on the ‘assessment rate’ until a decision can be made on your Work Capability Assessment.

After your claim is assessed

If you’re entitled to ESA you’ll be placed in one of 2 groups:

a work-related activity group (you cannot work now, but can prepare to work in the future, for example by writing a CV)

a support group (you cannot work now and you’re not expected to prepare for work in the future)

If you’re in the work-related activity group

You must attend regular interviews with a work coach. They can help you improve your skills or write a CV to help you get back into work.

If you’re in the support group

How long you’ll get ESA for

You cannot make a new claim for income-related ESA. You’ll continue to get payments while you’re eligible until your claim ends.

‘New style’ and contribution-based ESA last for 365 days if you’re in the work-related activity group.

There’s no time limit if you’re in the support group, or if you’re getting income-related ESA.

To keep getting ESA you must report any change in your circumstances. You may also need to send fit notes regularly.

If you get a sanction

You’ll get a letter to say you may be sanctioned. Tell your work coach if you have a good reason for not doing what was agreed in your Claimant Commitment.

You’ll get another letter if the decision is made to give you a sanction. Your benefit will only be affected once a decision has been made.

You should contact your local council immediately if you claim Housing Benefit or Council Tax Reduction. They’ll tell you what to do to continue getting support.

If you get a sanction you can:

ask for the decision to be looked at again

ask for a hardship payment

You will not get a sanction if you’re in the support group.

Hardship payments

A hardship payment is a reduced amount of your ESA. You do not have to pay it back.

You can get a hardship payment if you cannot pay for rent, heating, food or other basic needs for you or your family. You must be 18 or over.

Speak to your Jobcentre Plus adviser or work coach to find out how to claim a hardship payment.

Report a change of circumstances

You need to report changes to your circumstances so you keep getting the right amount of Employment and Support Allowance (ESA).

Your claim might be stopped or reduced if you do not report a change straight away.

A change of circumstance can include:

starting or stopping work, education, training or an apprenticeship

moving house

changing your name

people moving into or out of the place you live (for example your partner or a child)

changes to the benefits you or anyone else in your house gets

changes to your pension, savings, investments or property

changes to other money you get (for example student loans or grants, sick pay or money you get from a charity)

changing your doctor

any changes to your medical condition or disability

going into hospital or a care home or sheltered accommodation

going abroad for any length of time

changes to your immigration status, if you’re not a British citizen

Call Jobcentre Plus if you’re not sure whether you need to report a change.

You may be prosecuted or have to pay a £50 penalty if you give wrong or incomplete information.

If you’ve been paid too much

How to report

You can report a change of circumstances by:

calling Jobcentre Plus

writing to the Jobcentre Plus office that pays your ESA - the address is on the letters you get about your ESA

If you get Universal Credit at the same time as ‘new style’ ESA, you must also report the changes of circumstances in your Universal Credit account.

British Sign Language (BSL) video relay service

Watch a video to check you can use the service

Go to the video relay service

Monday to Friday, 8am to 6pm.

If you’re in Northern Ireland contact the ESA Centre.


My partner and I are British citizens and own a property in London. We have, however, been living in Spain for the past ten years. We would now like to sell our UK property. Are the rules the same to sell a property in the UK when we live abroad?

There are different rules if you:

Tax when you sell property

What you pay it on

You may have to pay Capital Gains Tax if you make a profit (‘gain’) when you sell (or ‘dispose of’) property that’s not your home, for example:

buy-to-let properties

business premises

land

inherited property

There are different rules if you:

sell your home

live abroad

are a company registered abroad

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

This guide is also available in Welsh (Cymraeg).

When you do not pay

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

You may get tax relief if the property is a business asset.

If the property was occupied by a dependent relative you may not have to pay. Find out more in the guidance on Private Residence Relief.

If you need to pay

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

Work out your gain

Your gain is usually the difference between what you paid for your property and the amount you got when you sold (or ‘disposed of’) it.

If your combined capital gains are over your allowance for the year you’ll have to report and pay Capital Gains Tax.

Market value

In some situations you should use the market value of the property when working out your gain. Do this if:

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

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

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

you owned it before April 1982

Selling in special circumstances

There are special rules for calculating your gain if:

you live abroad

you sell a lease or part of your land

your property is compulsorily purchased

Jointly owned property

If you own property jointly with other people, work out the gain for the share that you own.

Deduct costs

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

estate agents’ and solicitors’ fees

costs of improvement works, for example for an extension (normal maintenance costs, such as decorating, do not count)

Reliefs

You may get tax relief if the property was:

your home

a business asset

occupied by a dependent relative - find out more in the guidance on Private Residence Relief

Work out if you need to pay

Once you know what your gain on the property is, you can calculate if you need to report and pay Capital Gains Tax.

You cannot use the calculator if you:

sold land

sold business premises

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

reduced your share of a property that you still jointly own

claim any reliefs other than Private Residence Relief or Letting Relief

are a company, agent, trustee or personal representative

Calculate Capital Gains Tax on property

If you have Capital Gains Tax to pay

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

Reporting a loss

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

Businesses

You may get tax relief if you sell property that you use for business. This may reduce or delay the amount of Capital Gains Tax you pay.

If the purpose of your business is to buy and sell property (you’re a property developer, for example) you do not pay Capital Gains Tax when you sell a property. Instead, you pay:

Income Tax - if you’re a sole trader or partner

Corporation Tax - if you’re a limited company

There are special rules for limited companies that dispose of a single residential property worth more than £2 million.

Selling overseas property

You pay Capital Gains Tax when you ‘dispose of’ overseas property if you’re resident in the UK.

There are special rules if you’re resident in the UK but your permanent home (‘domicile’) is abroad.

You may also have to pay tax in the country you made the gain. If you’re taxed twice, you may be able to claim relief.

If you’re non-resident

Non-residents may have to pay UK tax on overseas property if they return to the UK within 5 years of leaving.

live abroad

Tax when you sell property

What you pay it on

buy-to-let properties

business premises

land

inherited property

There are different rules if you:

sell your home

live abroad

are a company registered abroad

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

This guide is also available in Welsh (Cymraeg).

When you do not pay

You may get tax relief if the property is a business asset.

If you need to pay

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

Work out your gain

Market value

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

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

you owned it before April 1982

Selling in special circumstances

There are special rules for calculating your gain if:

you live abroad

you sell a lease or part of your land

your property is compulsorily purchased

Jointly owned property

If you own property jointly with other people, work out the gain for the share that you own.

Deduct costs

estate agents’ and solicitors’ fees

Reliefs

You may get tax relief if the property was:

your home

a business asset

occupied by a dependent relative - find out more in the guidance on Private Residence Relief

Work out if you need to pay

You cannot use the calculator if you:

sold land

sold business premises

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

reduced your share of a property that you still jointly own

claim any reliefs other than Private Residence Relief or Letting Relief

are a company, agent, trustee or personal representative

Calculate Capital Gains Tax on property

If you have Capital Gains Tax to pay

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

Reporting a loss

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

Businesses

Income Tax - if you’re a sole trader or partner

Corporation Tax - if you’re a limited company

Selling overseas property

If you’re non-resident

There are special rules for calculating your gain if:

Tax when you sell property

What you pay it on

buy-to-let properties

business premises

land

inherited property

There are different rules if you:

sell your home

live abroad

are a company registered abroad

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

This guide is also available in Welsh (Cymraeg).

When you do not pay

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

You may get tax relief if the property is a business asset.

If you need to pay

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

Work out your gain

Market value

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

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

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

you owned it before April 1982

Selling in special circumstances

you live abroad

you sell a lease or part of your land

your property is compulsorily purchased

Jointly owned property

If you own property jointly with other people, work out the gain for the share that you own.

Deduct costs

estate agents’ and solicitors’ fees

Reliefs

You may get tax relief if the property was:

your home

a business asset

occupied by a dependent relative - find out more in the guidance on Private Residence Relief

Work out if you need to pay

You cannot use the calculator if you:

sold land

sold business premises

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

reduced your share of a property that you still jointly own

claim any reliefs other than Private Residence Relief or Letting Relief

are a company, agent, trustee or personal representative

Calculate Capital Gains Tax on property

If you have Capital Gains Tax to pay

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

Reporting a loss

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

Businesses

Income Tax - if you’re a sole trader or partner

Corporation Tax - if you’re a limited company

Selling overseas property

If you’re non-resident

you live abroad

Tax when you sell property

What you pay it on

buy-to-let properties

business premises

land

inherited property

There are different rules if you:

sell your home

live abroad

are a company registered abroad

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

This guide is also available in Welsh (Cymraeg).

When you do not pay

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

You may get tax relief if the property is a business asset.

If you need to pay

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

Work out your gain

Market value

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

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

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

you owned it before April 1982

Selling in special circumstances

There are special rules for calculating your gain if:

you live abroad

you sell a lease or part of your land

your property is compulsorily purchased

Jointly owned property

If you own property jointly with other people, work out the gain for the share that you own.

Deduct costs

estate agents’ and solicitors’ fees

Reliefs

You may get tax relief if the property was:

your home

a business asset

occupied by a dependent relative - find out more in the guidance on Private Residence Relief

Work out if you need to pay

You cannot use the calculator if you:

sold land

sold business premises

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

reduced your share of a property that you still jointly own

claim any reliefs other than Private Residence Relief or Letting Relief

are a company, agent, trustee or personal representative

Calculate Capital Gains Tax on property

If you have Capital Gains Tax to pay

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

Reporting a loss

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

Businesses

Income Tax - if you’re a sole trader or partner

Corporation Tax - if you’re a limited company

Selling overseas property

If you’re non-resident