I recently pleeded guilty for a crime I did not comit, I don’t know what I can do about this. I am wondering if I can appeal as it is not fair to serve a sentence that I am not responsible for. can I appeal against my conviction?

You can appeal to the magistrates’ court against your:

Appeal a magistrates’ court decision

What you can appeal

sentence, if you pleaded guilty

conviction and sentence, if you pleaded not guilty

You should talk to your legal representative (if you have one) or get help from a legal adviser before you appeal.

Ask the court to reconsider a decision

If you think the decision was wrong, you can ask the court to reconsider a sentence or conviction. For example, if there was a serious mistake or the court did not follow the right steps.

If you disagree with the decision but there has been no mistake you will normally need to appeal to the Crown Court.

If you did not know about your court case

If you did not know about your case before a decision was made, you can make a statutory declaration to a magistrates’ court to reopen your case.

Change the amount you’ve been fined

You can ask the court to change the amount you’ve been fined if:

your financial circumstances have changed

the court did not know your income at the time of your conviction

Ask the court to reconsider a decision

You can ask the court to reconsider your conviction, sentence or court order if you think the decision was wrong for a legal reason, for example if the court did not:

give proper reasons for its decision, or back up the decision with facts

apply the law properly

This is different to making an appeal to the Crown Court.

If you pleaded guilty, you cannot ask the court to reconsider your conviction.

How to get a decision reconsidered

Submit your request as early as possible by writing to the magistrates’ court where you had your hearing.

You must include:

information about your conviction, sentence or court order

why you think the decision should change

what the conviction, sentence or order should be changed to

Send a copy of your application to the prosecutor’s office (you can find the address of the prosecutor by contacting
the magistrates’ court where you were convicted).

The court will decide if a hearing is needed.

If you did not know about your case

If a magistrates’ court convicted you without you knowing, you can make a statutory declaration before a magistrates’ court or to a commissioner for oaths (for example a solicitor).

If the court accepts your declaration they will start the proceedings again. Your conviction or sentence will no longer apply.

When to make your declaration

You must give your completed declaration to the court within 21 days of finding out about your case.

If you want to give a declaration after 21 days, you’ll have to ask the court if they’ll accept it.

Making a statutory declaration

Download a statutory declaration (called an ignorance of proceedings form) or ask for a copy at your local magistrates’ court.

Fill out the form telling the court when and how you heard about your court case. You’ll need to provide details of your case, including where your hearing was held and on what date.

Arrange an appointment to make your statutory declaration before a solicitor or any magistrates’ court.

Sign and date your form.

Give your declaration to the court or ask your solicitor to do it.

If your case was decided by a magistrate without a hearing, you’ll need to give a written plea (or a completed single justice procedure notice if you have one) to the court or your solicitor along with your statutory declaration.

Get a fine reviewed

You can ask the court to change a fine if:

your financial circumstances have changed

the court did not know your income when they convicted you

Your original conviction or record of your offence will not change.

How to ask for a review

Write to the court or go to your court hearing with evidence of your income and living expenses.

If your income has changed since you were sentenced you need to also provide your income on the date you were sentenced.

You can ask your legal adviser if you’re not sure what documents you need.

What happens next

The court will decide if the decision should be reconsidered.

You may need to attend court for another hearing. They’ll let you know when the hearing will take place.

Appeal to the Crown Court

If you disagree with a decision but there has been no mistake you can appeal to the Crown Court.

Download and fill in the ‘Appeal to the Crown Court’ form that relates to your crime or sentence. Send the form by post or email. The address is on the form.

If you were convicted at a magistrates’ court but sentenced at a Crown Court, follow the rules for appealing a Crown Court decision.

If you pleaded guilty, you can only appeal against your sentence.

When to appeal

You must appeal within 21 days of the date you were sentenced.

If you want to appeal after 21 days, you’ll have to ask the Crown Court for permission before you can appeal. The magistrates’ court where you were sentenced will tell you how to do this.

Talk to your legal representative (if you have one) or get help from a legal adviser before you appeal.

The court hearing

The Crown Court will make a decision on your appeal at a hearing.

You’ll get a letter within 80 days of making your appeal to let you know when and where the hearing will take place.

The hearing is usually held at your nearest Crown Court.

What happens at the hearing

You’ll have the chance to present your case to the judge and magistrates. Representatives from the prosecution will present the case against you.

The judge might also ask you questions during the hearing.

You’ll be told whether you’ve won your appeal at the hearing. You’ll also be sent a copy of the judge’s decision by post.

Stopping your appeal

You can apply to stop your appeal before the hearing. Your appeal cannot be restarted once it’s been stopped.

Send a ‘notice of abandonment of appeal’ to the magistrates’ court where you sent your appeal and the Crown Court where your hearing will take place.

You must also send a copy to any other parties involved in the case, for example a prosecutor.

If you win your appeal

If you win your appeal against your conviction, your sentence will no longer apply. You might be able to apply to get compensation.

If you win your appeal against your sentence, it will be reduced.

The court might decide you can get some of your legal costs paid back, for example your solicitor’s fee.

If you lose your appeal

Your original sentence or conviction might change.

Check with your legal adviser if you can appeal again. You might have to pay extra costs if you do.

sentence, if you pleaded guilty

Appeal a magistrates’ court decision

What you can appeal

You can appeal to the magistrates’ court against your:

sentence, if you pleaded guilty

conviction and sentence, if you pleaded not guilty

You should talk to your legal representative (if you have one) or get help from a legal adviser before you appeal.

Ask the court to reconsider a decision

If you disagree with the decision but there has been no mistake you will normally need to appeal to the Crown Court.

If you did not know about your court case

Change the amount you’ve been fined

You can ask the court to change the amount you’ve been fined if:

your financial circumstances have changed

the court did not know your income at the time of your conviction

Ask the court to reconsider a decision

give proper reasons for its decision, or back up the decision with facts

apply the law properly

This is different to making an appeal to the Crown Court.

If you pleaded guilty, you cannot ask the court to reconsider your conviction.

How to get a decision reconsidered

Submit your request as early as possible by writing to the magistrates’ court where you had your hearing.

You must include:

information about your conviction, sentence or court order

why you think the decision should change

what the conviction, sentence or order should be changed to

The court will decide if a hearing is needed.

If you did not know about your case

When to make your declaration

You must give your completed declaration to the court within 21 days of finding out about your case.

If you want to give a declaration after 21 days, you’ll have to ask the court if they’ll accept it.

Making a statutory declaration

Arrange an appointment to make your statutory declaration before a solicitor or any magistrates’ court.

Sign and date your form.

Give your declaration to the court or ask your solicitor to do it.

Get a fine reviewed

You can ask the court to change a fine if:

your financial circumstances have changed

the court did not know your income when they convicted you

Your original conviction or record of your offence will not change.

How to ask for a review

Write to the court or go to your court hearing with evidence of your income and living expenses.

If your income has changed since you were sentenced you need to also provide your income on the date you were sentenced.

You can ask your legal adviser if you’re not sure what documents you need.

What happens next

The court will decide if the decision should be reconsidered.

You may need to attend court for another hearing. They’ll let you know when the hearing will take place.

Appeal to the Crown Court

If you disagree with a decision but there has been no mistake you can appeal to the Crown Court.

If you pleaded guilty, you can only appeal against your sentence.

When to appeal

You must appeal within 21 days of the date you were sentenced.

Talk to your legal representative (if you have one) or get help from a legal adviser before you appeal.

The court hearing

The Crown Court will make a decision on your appeal at a hearing.

You’ll get a letter within 80 days of making your appeal to let you know when and where the hearing will take place.

The hearing is usually held at your nearest Crown Court.

What happens at the hearing

The judge might also ask you questions during the hearing.

Stopping your appeal

You can apply to stop your appeal before the hearing. Your appeal cannot be restarted once it’s been stopped.

You must also send a copy to any other parties involved in the case, for example a prosecutor.

If you win your appeal

If you win your appeal against your sentence, it will be reduced.

The court might decide you can get some of your legal costs paid back, for example your solicitor’s fee.

If you lose your appeal

Your original sentence or conviction might change.

Check with your legal adviser if you can appeal again. You might have to pay extra costs if you do.

If you pleaded guilty, you cannot ask the court to reconsider your conviction.

Appeal a magistrates’ court decision

What you can appeal

You can appeal to the magistrates’ court against your:

sentence, if you pleaded guilty

conviction and sentence, if you pleaded not guilty

You should talk to your legal representative (if you have one) or get help from a legal adviser before you appeal.

Ask the court to reconsider a decision

If you disagree with the decision but there has been no mistake you will normally need to appeal to the Crown Court.

If you did not know about your court case

Change the amount you’ve been fined

You can ask the court to change the amount you’ve been fined if:

your financial circumstances have changed

the court did not know your income at the time of your conviction

Ask the court to reconsider a decision

give proper reasons for its decision, or back up the decision with facts

apply the law properly

This is different to making an appeal to the Crown Court.

How to get a decision reconsidered

Submit your request as early as possible by writing to the magistrates’ court where you had your hearing.

You must include:

information about your conviction, sentence or court order

why you think the decision should change

what the conviction, sentence or order should be changed to

The court will decide if a hearing is needed.

If you did not know about your case

When to make your declaration

You must give your completed declaration to the court within 21 days of finding out about your case.

If you want to give a declaration after 21 days, you’ll have to ask the court if they’ll accept it.

Making a statutory declaration

Arrange an appointment to make your statutory declaration before a solicitor or any magistrates’ court.

Sign and date your form.

Give your declaration to the court or ask your solicitor to do it.

Get a fine reviewed

You can ask the court to change a fine if:

your financial circumstances have changed

the court did not know your income when they convicted you

Your original conviction or record of your offence will not change.

How to ask for a review

Write to the court or go to your court hearing with evidence of your income and living expenses.

If your income has changed since you were sentenced you need to also provide your income on the date you were sentenced.

You can ask your legal adviser if you’re not sure what documents you need.

What happens next

The court will decide if the decision should be reconsidered.

You may need to attend court for another hearing. They’ll let you know when the hearing will take place.

Appeal to the Crown Court

If you disagree with a decision but there has been no mistake you can appeal to the Crown Court.

If you pleaded guilty, you can only appeal against your sentence.

When to appeal

You must appeal within 21 days of the date you were sentenced.

Talk to your legal representative (if you have one) or get help from a legal adviser before you appeal.

The court hearing

The Crown Court will make a decision on your appeal at a hearing.

You’ll get a letter within 80 days of making your appeal to let you know when and where the hearing will take place.

The hearing is usually held at your nearest Crown Court.

What happens at the hearing

The judge might also ask you questions during the hearing.

Stopping your appeal

You can apply to stop your appeal before the hearing. Your appeal cannot be restarted once it’s been stopped.

You must also send a copy to any other parties involved in the case, for example a prosecutor.

If you win your appeal

If you win your appeal against your sentence, it will be reduced.

The court might decide you can get some of your legal costs paid back, for example your solicitor’s fee.

If you lose your appeal

Your original sentence or conviction might change.

Check with your legal adviser if you can appeal again. You might have to pay extra costs if you do.

If you pleaded guilty, you can only appeal against your sentence.

Appeal a magistrates’ court decision

What you can appeal

You can appeal to the magistrates’ court against your:

sentence, if you pleaded guilty

conviction and sentence, if you pleaded not guilty

You should talk to your legal representative (if you have one) or get help from a legal adviser before you appeal.

Ask the court to reconsider a decision

If you disagree with the decision but there has been no mistake you will normally need to appeal to the Crown Court.

If you did not know about your court case

Change the amount you’ve been fined

You can ask the court to change the amount you’ve been fined if:

your financial circumstances have changed

the court did not know your income at the time of your conviction

Ask the court to reconsider a decision

give proper reasons for its decision, or back up the decision with facts

apply the law properly

This is different to making an appeal to the Crown Court.

If you pleaded guilty, you cannot ask the court to reconsider your conviction.

How to get a decision reconsidered

Submit your request as early as possible by writing to the magistrates’ court where you had your hearing.

You must include:

information about your conviction, sentence or court order

why you think the decision should change

what the conviction, sentence or order should be changed to

The court will decide if a hearing is needed.

If you did not know about your case

When to make your declaration

You must give your completed declaration to the court within 21 days of finding out about your case.

If you want to give a declaration after 21 days, you’ll have to ask the court if they’ll accept it.

Making a statutory declaration

Arrange an appointment to make your statutory declaration before a solicitor or any magistrates’ court.

Sign and date your form.

Give your declaration to the court or ask your solicitor to do it.

Get a fine reviewed

You can ask the court to change a fine if:

your financial circumstances have changed

the court did not know your income when they convicted you

Your original conviction or record of your offence will not change.

How to ask for a review

Write to the court or go to your court hearing with evidence of your income and living expenses.

If your income has changed since you were sentenced you need to also provide your income on the date you were sentenced.

You can ask your legal adviser if you’re not sure what documents you need.

What happens next

The court will decide if the decision should be reconsidered.

You may need to attend court for another hearing. They’ll let you know when the hearing will take place.

Appeal to the Crown Court

If you disagree with a decision but there has been no mistake you can appeal to the Crown Court.

If you pleaded guilty, you can only appeal against your sentence.

When to appeal

You must appeal within 21 days of the date you were sentenced.

Talk to your legal representative (if you have one) or get help from a legal adviser before you appeal.

The court hearing

The Crown Court will make a decision on your appeal at a hearing.

You’ll get a letter within 80 days of making your appeal to let you know when and where the hearing will take place.

The hearing is usually held at your nearest Crown Court.

What happens at the hearing

The judge might also ask you questions during the hearing.

Stopping your appeal

You can apply to stop your appeal before the hearing. Your appeal cannot be restarted once it’s been stopped.

You must also send a copy to any other parties involved in the case, for example a prosecutor.

If you win your appeal

If you win your appeal against your sentence, it will be reduced.

The court might decide you can get some of your legal costs paid back, for example your solicitor’s fee.

If you lose your appeal

Your original sentence or conviction might change.

Check with your legal adviser if you can appeal again. You might have to pay extra costs if you do.


I run a haulage company that uses heavy goods vehicles to transport a variety of produce from England to France. What type of EORI number do I need?

You may need an Economic Operators Registration and Identification number (EORI number) if you move goods:

Get an EORI number

Who needs an EORI

between Great Britain (England, Scotland and Wales) or the Isle of Man and any other country (including the EU)

between Great Britain and Northern Ireland

between Great Britain and the Channel Islands

between Northern Ireland and countries outside the EU

This guide is also available in Welsh (Cymraeg).

To get an EORI number, your business usually needs to have premises based in the country you want to import to or export from - this is called ‘being established’. Your premises will need to be either a:

registered office

central headquarters

permanent business establishment - premises where some of your customs-related activities are taking place and your HR and technical resources are permanently located

You do not need an EORI number if you’re moving goods for personal use only.

If your business is not based in the country you’re moving goods to or from

You should still get an EORI number if you’re:

making a customs declaration - check if you’re eligible to make a customs declaration

making an entry summary declaration

making an exit summary declaration

making a temporary storage declaration

making a customs declaration for temporary admission or re-export declaration where you have a guarantee

acting as a carrier for transporting goods by sea, inland waterway or air

acting as a carrier connected to the customs system and you want to get notifications regarding the lodging or amendment of entry summary declarations

established in a common transit country where the declaration is lodged instead of an entry summary declaration or is used as a pre-departure declaration

If you’re not eligible to apply for an EORI number yourself, you’ll need to appoint someone to deal with customs on your behalf. The person you appoint will need to get the EORI number instead of you.

If you’re based in the Channel Islands and you move goods to or from the UK, you do not need an EORI number. You’ll need an EORI number if you use HMRC’s customs systems like Customs Handling of Import and Export Freight (CHIEF).

When you’ll need your EORI number

You’ll need your EORI number if you:

appoint someone to deal with customs for you and are ‘established’ in the country you’re importing to or exporting from

make customs declarations

use customs systems, such as the CHIEF system
and the Import Control System Northern Ireland (ICS NI)

apply for a customs decision

Check which EORI number you need

Which type of EORI number you need and where you get it from depends on where you’re moving goods to and from. You may need more than one.

If you do not have the right EORI number, you may have delays at customs and increased costs, for example your goods may have to be stored until you get an EORI.

If you’re moving goods to or from Great Britain

If you move goods to or from Great Britain you must get an EORI number that starts with GB. If you already have an EORI number and it does not start with GB, you must apply for a GB EORI number.

If you’re moving goods to or from Northern Ireland

You may also need an EORI number starting with XI if you move goods to or from Northern Ireland.

You do not need an EORI number starting with XI if you already have an EORI number from an EU country.

If your business will be making declarations or getting a customs decision in the EU

You may need an EU EORI number from an EU country. Contact the customs authority in an EU country to get an EORI number. You do not need an EORI number from an EU country if you already have an EORI number starting with XI.

If you move goods to or from Northern Ireland

You must have an Economic Operators Registration and Identification number (EORI number) that starts with XI if you:

move goods into Northern Ireland from Great Britain (England, Scotland and Wales)

move goods from Northern Ireland to another non-EU country

make a declaration in Northern Ireland

apply for a customs decision in Northern Ireland

You only need to declare certain goods you move from Northern Ireland to Great Britain. Check if you need to make an export declaration and will need an EORI number that starts with XI.

Only people or organisations based in Northern Ireland or the EU can be named as the ‘declarant’ on import and export declarations made in Northern Ireland.

You do not need an EORI number if you only move goods on the island of Ireland or between an EU country and Northern Ireland.

If you already have an EU EORI number you do not need to apply for an XI EORI number.

Find out how to apply for an XI EORI number.

Get help and advice if you move goods between Great Britain and Northern Ireland

Sign up for the Trader Support Service to get advice on EORI numbers and moving goods between Great Britain and Northern Ireland.

Find more guidance on moving goods to and from Northern Ireland.

Apply for an EORI number

Apply for an EORI number that starts with GB

To apply for an Economic Operators Registration and Identification number (EORI number) you need your:

Unique Taxpayer Reference (UTR) - find your UTR if you do not know it

business start date and Standard Industrial Classification (SIC) code - these are in the Companies House register

Government Gateway user ID and password

VAT number and effective date of registration (if you’re VAT registered) - these are on your VAT registration certificate

National Insurance number - if you’re an individual or a sole trader

If you do not already have a Government Gateway user ID, you’ll be able to create one when you apply.

Apply for a GB EORI number

You’ll get your GB EORI number immediately unless HMRC needs to make any checks on your application. If they do, it can take up to 5 working days.

Apply for an EORI number that starts with XI

Before you apply, check you’re eligible for an XI EORI number.

You must have applied for a GB EORI number before you can get an XI EORI number.

Once you have your GB EORI number then fill in an enquiry form, making sure you:

tick the box to say you will be trading with Northern Ireland or are based in Northern Ireland

tick the box saying your enquiry is a “Query regarding a current EORI number application”

You’ll get your XI EORI within 4 days.

Get help with an EORI number

You can check the status of an application you have already made.

Fill in an enquiry form if you have forgotten your EORI number, your details have changed or you have a question about your application.

between Great Britain (England, Scotland and Wales) or the Isle of Man and any other country (including the EU)

Get an EORI number

Who needs an EORI

You may need an Economic Operators Registration and Identification number (EORI number) if you move goods:

between Great Britain and Northern Ireland

between Great Britain and the Channel Islands

between Northern Ireland and countries outside the EU

This guide is also available in Welsh (Cymraeg).

registered office

central headquarters

You do not need an EORI number if you’re moving goods for personal use only.

If your business is not based in the country you’re moving goods to or from

You should still get an EORI number if you’re:

making a customs declaration - check if you’re eligible to make a customs declaration

making an entry summary declaration

making an exit summary declaration

making a temporary storage declaration

making a customs declaration for temporary admission or re-export declaration where you have a guarantee

acting as a carrier for transporting goods by sea, inland waterway or air

When you’ll need your EORI number

You’ll need your EORI number if you:

appoint someone to deal with customs for you and are ‘established’ in the country you’re importing to or exporting from

make customs declarations

use customs systems, such as the CHIEF system
and the Import Control System Northern Ireland (ICS NI)

apply for a customs decision

Check which EORI number you need

If you’re moving goods to or from Great Britain

If you’re moving goods to or from Northern Ireland

You may also need an EORI number starting with XI if you move goods to or from Northern Ireland.

You do not need an EORI number starting with XI if you already have an EORI number from an EU country.

If your business will be making declarations or getting a customs decision in the EU

If you move goods to or from Northern Ireland

You must have an Economic Operators Registration and Identification number (EORI number) that starts with XI if you:

move goods into Northern Ireland from Great Britain (England, Scotland and Wales)

move goods from Northern Ireland to another non-EU country

make a declaration in Northern Ireland

apply for a customs decision in Northern Ireland

If you already have an EU EORI number you do not need to apply for an XI EORI number.

Find out how to apply for an XI EORI number.

Get help and advice if you move goods between Great Britain and Northern Ireland

Find more guidance on moving goods to and from Northern Ireland.

Apply for an EORI number

Apply for an EORI number that starts with GB

To apply for an Economic Operators Registration and Identification number (EORI number) you need your:

Unique Taxpayer Reference (UTR) - find your UTR if you do not know it

business start date and Standard Industrial Classification (SIC) code - these are in the Companies House register

Government Gateway user ID and password

VAT number and effective date of registration (if you’re VAT registered) - these are on your VAT registration certificate

National Insurance number - if you’re an individual or a sole trader

If you do not already have a Government Gateway user ID, you’ll be able to create one when you apply.

Apply for a GB EORI number

Apply for an EORI number that starts with XI

Before you apply, check you’re eligible for an XI EORI number.

You must have applied for a GB EORI number before you can get an XI EORI number.

Once you have your GB EORI number then fill in an enquiry form, making sure you:

tick the box to say you will be trading with Northern Ireland or are based in Northern Ireland

tick the box saying your enquiry is a “Query regarding a current EORI number application”

You’ll get your XI EORI within 4 days.

Get help with an EORI number

You can check the status of an application you have already made.

Get an EORI number

Who needs an EORI

You may need an Economic Operators Registration and Identification number (EORI number) if you move goods:

between Great Britain (England, Scotland and Wales) or the Isle of Man and any other country (including the EU)

between Great Britain and Northern Ireland

between Great Britain and the Channel Islands

between Northern Ireland and countries outside the EU

This guide is also available in Welsh (Cymraeg).

registered office

central headquarters

You do not need an EORI number if you’re moving goods for personal use only.

If your business is not based in the country you’re moving goods to or from

You should still get an EORI number if you’re:

making a customs declaration - check if you’re eligible to make a customs declaration

making an entry summary declaration

making an exit summary declaration

making a temporary storage declaration

making a customs declaration for temporary admission or re-export declaration where you have a guarantee

acting as a carrier for transporting goods by sea, inland waterway or air

When you’ll need your EORI number

You’ll need your EORI number if you:

appoint someone to deal with customs for you and are ‘established’ in the country you’re importing to or exporting from

make customs declarations

use customs systems, such as the CHIEF system
and the Import Control System Northern Ireland (ICS NI)

apply for a customs decision

Check which EORI number you need

If you’re moving goods to or from Great Britain

If you’re moving goods to or from Northern Ireland

You may also need an EORI number starting with XI if you move goods to or from Northern Ireland.

You do not need an EORI number starting with XI if you already have an EORI number from an EU country.

If your business will be making declarations or getting a customs decision in the EU

If you move goods to or from Northern Ireland

You must have an Economic Operators Registration and Identification number (EORI number) that starts with XI if you:

move goods into Northern Ireland from Great Britain (England, Scotland and Wales)

move goods from Northern Ireland to another non-EU country

make a declaration in Northern Ireland

apply for a customs decision in Northern Ireland

You do not need an EORI number if you only move goods on the island of Ireland or between an EU country and Northern Ireland.

If you already have an EU EORI number you do not need to apply for an XI EORI number.

Find out how to apply for an XI EORI number.

Get help and advice if you move goods between Great Britain and Northern Ireland

Find more guidance on moving goods to and from Northern Ireland.

Apply for an EORI number

Apply for an EORI number that starts with GB

To apply for an Economic Operators Registration and Identification number (EORI number) you need your:

Unique Taxpayer Reference (UTR) - find your UTR if you do not know it

business start date and Standard Industrial Classification (SIC) code - these are in the Companies House register

Government Gateway user ID and password

VAT number and effective date of registration (if you’re VAT registered) - these are on your VAT registration certificate

National Insurance number - if you’re an individual or a sole trader

If you do not already have a Government Gateway user ID, you’ll be able to create one when you apply.

Apply for a GB EORI number

Apply for an EORI number that starts with XI

Before you apply, check you’re eligible for an XI EORI number.

You must have applied for a GB EORI number before you can get an XI EORI number.

Once you have your GB EORI number then fill in an enquiry form, making sure you:

tick the box to say you will be trading with Northern Ireland or are based in Northern Ireland

tick the box saying your enquiry is a “Query regarding a current EORI number application”

You’ll get your XI EORI within 4 days.

Get help with an EORI number

You can check the status of an application you have already made.

Get an EORI number

Who needs an EORI

You may need an Economic Operators Registration and Identification number (EORI number) if you move goods:

between Great Britain (England, Scotland and Wales) or the Isle of Man and any other country (including the EU)

between Great Britain and Northern Ireland

between Great Britain and the Channel Islands

between Northern Ireland and countries outside the EU

This guide is also available in Welsh (Cymraeg).

registered office

central headquarters

You do not need an EORI number if you’re moving goods for personal use only.

If your business is not based in the country you’re moving goods to or from

You should still get an EORI number if you’re:

making a customs declaration - check if you’re eligible to make a customs declaration

making an entry summary declaration

making an exit summary declaration

making a temporary storage declaration

making a customs declaration for temporary admission or re-export declaration where you have a guarantee

acting as a carrier for transporting goods by sea, inland waterway or air

When you’ll need your EORI number

You’ll need your EORI number if you:

appoint someone to deal with customs for you and are ‘established’ in the country you’re importing to or exporting from

make customs declarations

use customs systems, such as the CHIEF system
and the Import Control System Northern Ireland (ICS NI)

apply for a customs decision

Check which EORI number you need

If you’re moving goods to or from Great Britain

If you’re moving goods to or from Northern Ireland

You may also need an EORI number starting with XI if you move goods to or from Northern Ireland.

You do not need an EORI number starting with XI if you already have an EORI number from an EU country.

If your business will be making declarations or getting a customs decision in the EU

If you move goods to or from Northern Ireland

You must have an Economic Operators Registration and Identification number (EORI number) that starts with XI if you:

move goods into Northern Ireland from Great Britain (England, Scotland and Wales)

move goods from Northern Ireland to another non-EU country

make a declaration in Northern Ireland

apply for a customs decision in Northern Ireland

You do not need an EORI number if you only move goods on the island of Ireland or between an EU country and Northern Ireland.

If you already have an EU EORI number you do not need to apply for an XI EORI number.

Find out how to apply for an XI EORI number.

Get help and advice if you move goods between Great Britain and Northern Ireland

Find more guidance on moving goods to and from Northern Ireland.

Apply for an EORI number

Apply for an EORI number that starts with GB

To apply for an Economic Operators Registration and Identification number (EORI number) you need your:

Unique Taxpayer Reference (UTR) - find your UTR if you do not know it

business start date and Standard Industrial Classification (SIC) code - these are in the Companies House register

Government Gateway user ID and password

VAT number and effective date of registration (if you’re VAT registered) - these are on your VAT registration certificate

National Insurance number - if you’re an individual or a sole trader

If you do not already have a Government Gateway user ID, you’ll be able to create one when you apply.

Apply for a GB EORI number

Apply for an EORI number that starts with XI

Before you apply, check you’re eligible for an XI EORI number.

You must have applied for a GB EORI number before you can get an XI EORI number.

Once you have your GB EORI number then fill in an enquiry form, making sure you:

tick the box to say you will be trading with Northern Ireland or are based in Northern Ireland

tick the box saying your enquiry is a “Query regarding a current EORI number application”

You’ll get your XI EORI within 4 days.

Get help with an EORI number

You can check the status of an application you have already made.


I am homeless.  The weather is cold and there is an insecure and empty shop building that I have been stopping in.  I quite like living there.  The owner does not appear interested in the property. Can I apply to live at this shop permanently?

You can apply if you can prove:

Squatting and the law

Overview

Squatting is when someone deliberately enters property without permission and lives there, or intends to live there. This is sometimes known as ‘adverse possession’.

Squatting in residential buildings (like a house or flat) is illegal. It can lead to 6 months in prison, a £5,000 fine or both.

Anyone who originally enters a property with the permission of the landlord is not a squatter. For example, if you’re renting a property and fall behind with rent payments you’re not squatting if you continue to live there.

Although squatting in non-residential building or land is not in itself a crime, it’s a crime to damage the property.

It’s usually a crime not to leave land or property when you’re instructed to do so by:

the owner

the police

the council

a repossession order

Squatting in non-residential properties

A non-residential property is any building or land that is not designed to be lived in.

Simply being on another person’s non-residential property without their permission is not usually a crime. The police can take action if squatters commit other crimes when entering or staying in a property.

Crimes include:

causing damage when entering the property

causing damage while in the property

not leaving when they’re told to by a court

stealing from the property

using utilities like electricity or gas without permission

fly-tipping

not obeying a noise abatement notice

Contact the police if you see someone breaking into or damaging property.

Squatters' rights to property

A long-term squatter can become the registered owner of property or land they’ve occupied without the owner’s permission.

Get legal advice from a conveyancer or solicitor if you’re a squatter in a property and want to claim ownership.

Who can apply

You can apply if you can prove:

you, or a succession of squatters, have occupied the property continuously for 10 years (12 years if it’s not registered with HM Land Registry)

you (or your predecessors) acted as owners of the property for the whole of that time

you (or any of your predecessors) did not have the owner’s permission, for example the property was not originally rented to a squatter

If the property’s registered

Fill in a form for adverse possession.

Complete and sign a written ‘statement of truth’, or get a solicitor to prepare this for you.

Send your form and statement to the HM Land Registry Citizen Centre.

HM Land Registry will decide if your application is valid and will let the property owner know. The owner has 65 days to object - your application will usually be automatically rejected if they do.

You’ll be registered as the owner of the property if there’s no objection.

You can apply again after 2 years if:

the owner has not tried to remove you

the property has not been reclaimed

you’re still in possession of the property

HM Land Registry will usually then register you as the owner.

If the property’s unregistered

Apply for first registration - include your statement with your application.

HM Land Registry will:

inspect the property - you must pay a fee for this

decide if your application is valid

let the property owner know, if they have their details

You can try to come to an agreement with the owners if they object. HM Land Registry will arrange a tribunal to decide who owns the property if you cannot agree or do not want to.

You may have to pay the costs of the owner, such as their reasonable legal fees, no matter what the outcome.

Stop squatters legally possessing property

HM Land Registry will tell you if squatters apply for legal ownership of your property if it’s registered - you must take action if you want to keep it.

Get legal advice from a conveyancer or solicitor if squatters try to claim your property.

How you block an application depends on whether your property is registered with HM Land Registry or not.

Registered properties

You’ve 65 days to object to an application - HM Land Registry will tell you what you need to do.

HM Land Registry will reject the squatters’ application if you’ve got a valid objection.

You must take action to remove the squatters and reclaim your property once the squatters’ claim is rejected.

You will not be able to object again if you’ve done nothing within 2 years of the original application and the same squatters reapply.

Unregistered properties

You can object to a squatter’s application. HM Land Registry will tell you what you need to do.

HM Land Registry may not be able to contact you if your property is not registered.

HM Land Registry will decide if your objection is valid - if it is they’ll ask if you want to negotiate with the squatters, for example offer to sell them the property. You’ll be given time to do so.

A tribunal will decide who owns the property if you cannot agree - HM Land Registry will arrange this.

Remove squatters

You can remove squatters using an interim possession order (IPO) or making a claim for possession.

Do not try to remove the squatters yourself using force or the threat of force - you’re committing a crime if you do.

Get legal advice from a solicitor if you need help making a claim for possession.

Interim possession orders

You can only apply for an IPO if it’s been 28 days or less since you found out your property’s been squatted.

Fill in an application for an IPO and send it to your local county court.

The court will send you confirmation of your IPO within a few days. They will also send you documents that you must give to the squatters within 48 hours.

After being served with an IPO squatters can be sent to prison if they do not:

leave your property within 24 hours

stay away from your property for 12 months

To get final possession of the property, you must make a claim for possession. You can do this on your IPO application form or separately online.

Exceptions

You cannot use an IPO if:

you’re also making a claim for damages caused by the squatters - instead you should make an ordinary claim for possession

you’re trying to evict former tenants, sub-tenants or licensees

Claim for possession

Make a claim for possession if it’s been more than 28 days since you found out about the squatters.

Where to get help

You may be classed as homeless if you’re squatting. Get advice from Shelter or Shelter in Wales.

You can also contact your council for help.

Report squatters

Call the police if you:

find people squatting in a residential property you own

see someone breaking into anywhere

think someone is squatting

Squatting and the law

Overview

It’s usually a crime not to leave land or property when you’re instructed to do so by:

the owner

the police

the council

a repossession order

Squatting in non-residential properties

A non-residential property is any building or land that is not designed to be lived in.

Crimes include:

causing damage when entering the property

causing damage while in the property

not leaving when they’re told to by a court

stealing from the property

using utilities like electricity or gas without permission

fly-tipping

not obeying a noise abatement notice

Contact the police if you see someone breaking into or damaging property.

Squatters' rights to property

Get legal advice from a conveyancer or solicitor if you’re a squatter in a property and want to claim ownership.

Who can apply

You can apply if you can prove:

you (or your predecessors) acted as owners of the property for the whole of that time

If the property’s registered

Fill in a form for adverse possession.

Complete and sign a written ‘statement of truth’, or get a solicitor to prepare this for you.

Send your form and statement to the HM Land Registry Citizen Centre.

You’ll be registered as the owner of the property if there’s no objection.

You can apply again after 2 years if:

the owner has not tried to remove you

the property has not been reclaimed

you’re still in possession of the property

HM Land Registry will usually then register you as the owner.

If the property’s unregistered

Apply for first registration - include your statement with your application.

HM Land Registry will:

inspect the property - you must pay a fee for this

decide if your application is valid

let the property owner know, if they have their details

You may have to pay the costs of the owner, such as their reasonable legal fees, no matter what the outcome.

Stop squatters legally possessing property

Get legal advice from a conveyancer or solicitor if squatters try to claim your property.

How you block an application depends on whether your property is registered with HM Land Registry or not.

Registered properties

You’ve 65 days to object to an application - HM Land Registry will tell you what you need to do.

HM Land Registry will reject the squatters’ application if you’ve got a valid objection.

You must take action to remove the squatters and reclaim your property once the squatters’ claim is rejected.

Unregistered properties

You can object to a squatter’s application. HM Land Registry will tell you what you need to do.

HM Land Registry may not be able to contact you if your property is not registered.

A tribunal will decide who owns the property if you cannot agree - HM Land Registry will arrange this.

Remove squatters

You can remove squatters using an interim possession order (IPO) or making a claim for possession.

Get legal advice from a solicitor if you need help making a claim for possession.

Interim possession orders

You can only apply for an IPO if it’s been 28 days or less since you found out your property’s been squatted.

Fill in an application for an IPO and send it to your local county court.

After being served with an IPO squatters can be sent to prison if they do not:

leave your property within 24 hours

stay away from your property for 12 months

Exceptions

You cannot use an IPO if:

you’re trying to evict former tenants, sub-tenants or licensees

Claim for possession

Make a claim for possession if it’s been more than 28 days since you found out about the squatters.

Where to get help

You may be classed as homeless if you’re squatting. Get advice from Shelter or Shelter in Wales.

You can also contact your council for help.

Report squatters

Call the police if you:

find people squatting in a residential property you own

see someone breaking into anywhere

think someone is squatting

you (or your predecessors) acted as owners of the property for the whole of that time

Squatting and the law

Overview

Although squatting in non-residential building or land is not in itself a crime, it’s a crime to damage the property.

It’s usually a crime not to leave land or property when you’re instructed to do so by:

the owner

the police

the council

a repossession order

Squatting in non-residential properties

A non-residential property is any building or land that is not designed to be lived in.

Crimes include:

causing damage when entering the property

causing damage while in the property

not leaving when they’re told to by a court

stealing from the property

using utilities like electricity or gas without permission

fly-tipping

not obeying a noise abatement notice

Contact the police if you see someone breaking into or damaging property.

Squatters' rights to property

Get legal advice from a conveyancer or solicitor if you’re a squatter in a property and want to claim ownership.

Who can apply

You can apply if you can prove:

If the property’s registered

Fill in a form for adverse possession.

Complete and sign a written ‘statement of truth’, or get a solicitor to prepare this for you.

Send your form and statement to the HM Land Registry Citizen Centre.

You’ll be registered as the owner of the property if there’s no objection.

You can apply again after 2 years if:

the owner has not tried to remove you

the property has not been reclaimed

you’re still in possession of the property

HM Land Registry will usually then register you as the owner.

If the property’s unregistered

Apply for first registration - include your statement with your application.

HM Land Registry will:

inspect the property - you must pay a fee for this

decide if your application is valid

let the property owner know, if they have their details

You may have to pay the costs of the owner, such as their reasonable legal fees, no matter what the outcome.

Stop squatters legally possessing property

Get legal advice from a conveyancer or solicitor if squatters try to claim your property.

How you block an application depends on whether your property is registered with HM Land Registry or not.

Registered properties

You’ve 65 days to object to an application - HM Land Registry will tell you what you need to do.

HM Land Registry will reject the squatters’ application if you’ve got a valid objection.

You must take action to remove the squatters and reclaim your property once the squatters’ claim is rejected.

Unregistered properties

You can object to a squatter’s application. HM Land Registry will tell you what you need to do.

HM Land Registry may not be able to contact you if your property is not registered.

A tribunal will decide who owns the property if you cannot agree - HM Land Registry will arrange this.

Remove squatters

You can remove squatters using an interim possession order (IPO) or making a claim for possession.

Do not try to remove the squatters yourself using force or the threat of force - you’re committing a crime if you do.

Get legal advice from a solicitor if you need help making a claim for possession.

Interim possession orders

You can only apply for an IPO if it’s been 28 days or less since you found out your property’s been squatted.

Fill in an application for an IPO and send it to your local county court.

After being served with an IPO squatters can be sent to prison if they do not:

leave your property within 24 hours

stay away from your property for 12 months

Exceptions

You cannot use an IPO if:

you’re trying to evict former tenants, sub-tenants or licensees

Claim for possession

Make a claim for possession if it’s been more than 28 days since you found out about the squatters.

Where to get help

You may be classed as homeless if you’re squatting. Get advice from Shelter or Shelter in Wales.

You can also contact your council for help.

Report squatters

Call the police if you:

find people squatting in a residential property you own

see someone breaking into anywhere

think someone is squatting

Squatting and the law

Overview

Although squatting in non-residential building or land is not in itself a crime, it’s a crime to damage the property.

It’s usually a crime not to leave land or property when you’re instructed to do so by:

the owner

the police

the council

a repossession order

Squatting in non-residential properties

A non-residential property is any building or land that is not designed to be lived in.

Crimes include:

causing damage when entering the property

causing damage while in the property

not leaving when they’re told to by a court

stealing from the property

using utilities like electricity or gas without permission

fly-tipping

not obeying a noise abatement notice

Contact the police if you see someone breaking into or damaging property.

Squatters' rights to property

Get legal advice from a conveyancer or solicitor if you’re a squatter in a property and want to claim ownership.

Who can apply

You can apply if you can prove:

you (or your predecessors) acted as owners of the property for the whole of that time

If the property’s registered

Fill in a form for adverse possession.

Complete and sign a written ‘statement of truth’, or get a solicitor to prepare this for you.

Send your form and statement to the HM Land Registry Citizen Centre.

You’ll be registered as the owner of the property if there’s no objection.

You can apply again after 2 years if:

the owner has not tried to remove you

the property has not been reclaimed

you’re still in possession of the property

HM Land Registry will usually then register you as the owner.

If the property’s unregistered

Apply for first registration - include your statement with your application.

HM Land Registry will:

inspect the property - you must pay a fee for this

decide if your application is valid

let the property owner know, if they have their details

You may have to pay the costs of the owner, such as their reasonable legal fees, no matter what the outcome.

Stop squatters legally possessing property

Get legal advice from a conveyancer or solicitor if squatters try to claim your property.

How you block an application depends on whether your property is registered with HM Land Registry or not.

Registered properties

You’ve 65 days to object to an application - HM Land Registry will tell you what you need to do.

HM Land Registry will reject the squatters’ application if you’ve got a valid objection.

You must take action to remove the squatters and reclaim your property once the squatters’ claim is rejected.

Unregistered properties

You can object to a squatter’s application. HM Land Registry will tell you what you need to do.

HM Land Registry may not be able to contact you if your property is not registered.

A tribunal will decide who owns the property if you cannot agree - HM Land Registry will arrange this.

Remove squatters

You can remove squatters using an interim possession order (IPO) or making a claim for possession.

Do not try to remove the squatters yourself using force or the threat of force - you’re committing a crime if you do.

Get legal advice from a solicitor if you need help making a claim for possession.

Interim possession orders

You can only apply for an IPO if it’s been 28 days or less since you found out your property’s been squatted.

Fill in an application for an IPO and send it to your local county court.

After being served with an IPO squatters can be sent to prison if they do not:

leave your property within 24 hours

stay away from your property for 12 months

Exceptions

You cannot use an IPO if:

you’re trying to evict former tenants, sub-tenants or licensees

Claim for possession

Make a claim for possession if it’s been more than 28 days since you found out about the squatters.

Where to get help

You may be classed as homeless if you’re squatting. Get advice from Shelter or Shelter in Wales.

You can also contact your council for help.

Report squatters

Call the police if you:

find people squatting in a residential property you own

see someone breaking into anywhere

think someone is squatting


I run a lucrative business and have an employee who has been off sick for the last twenty seven weeks. Their SSP is due to end very soon. My employee is a long term employee and highly valued. Can I voluntarily pay more money to them even though it's due to stop?

You can offer more if you have a company sick pay scheme (you cannot offer less). Company schemes are also called ‘contractual’ or ‘occupational’ sick pay and must be included in an employment contract.

Statutory Sick Pay (SSP): employer guide

Overview

Your employees may be eligible for Statutory Sick Pay (SSP), which is £96.35 a week for up to 28 weeks.

This guide is also available in Welsh (Cymraeg).

There’s a separate guide to Statutory Sick Pay if you’re an employee.

If your employee is off work because of coronavirus (COVID-19)

You must pay an employee SSP if they’re self-isolating and off work for at least 4 days and any of the following apply:

they or someone they live with has COVID-19 symptoms or has tested positive for COVID-19

they’ve been notified by the NHS or public health authorities that they’ve been in contact with someone with COVID-19

someone in their support bubble (or your ‘extended household’ if you live in Scotland or Wales) has COVID-19 symptoms or has tested positive for COVID-19

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

You must pay your employee from the first ‘qualifying day’ they’re off work. The date will depend on why they’re off work.

You must pay them on or after one of the following dates:

13 March 2020 - if they or someone they live with has symptoms or has tested positive for COVID-19

28 May 2020 - if your employee has been notified by the NHS or public health authorities that they’ve come into contact with someone with COVID-19

6 July 2020 - if someone in their support bubble (or extended household in Scotland or Wales) has symptoms or has tested positive for COVID-19

26 August 2020 - if your employee has been advised by a doctor or healthcare professional to self-isolate before going into hospital for surgery

A ‘qualifying day’ is a day an employee usually works on.

Reclaiming SSP

You can reclaim up to 2 weeks’ SSP if all of the following apply:

your employee was off work because they had COVID-19 or were self-isolating

your employee was off work because they were shielding - before 26 April 2021 in Scotland, before 12 April 2021 in Northern Ireland and before 1 April 2021 in England and Wales

your PAYE payroll scheme started on or before 28 February 2020

you had fewer than 250 employees on 28 February 2020

You can reclaim up to £96.35 a week for each employee.

You cannot reclaim SSP if your employee is off sick for any other reason.

Find out what other support you can get if your business is affected by COVID-19.

Holiday (or ‘annual leave’)

Statutory annual leave is accrued while the employee is off work sick (no matter how long they’re off) and can be taken during sick leave.

Entitlement

The weekly rate for Statutory Sick Pay (SSP) is £96.35 for up to 28 weeks. It is paid:

for the days an employee normally works - called ‘qualifying days’

in the same way as wages, for example on the normal payday, deducting tax and National insurance

Use the SSP calculator to work out the actual amount, for example for a daily rate.

Some employment types like agency workers, directors and educational workers have different rules for entitlement. You may still have to pay SSP even if you stop trading.

You cannot force your employees to take annual leave when they’re eligible for sick leave.

When to start paying SSP

SSP is paid when the employee is sick for at least 4 days in a row (including non-working days).

You cannot count a day as a sick day if an employee has worked for a minute or more before they go home sick.

If an employee works a shift that ends the day after it started and becomes sick during the shift or after it has finished, the second day will count as a sick day.

If your employee is off sick or self-isolating because of coronavirus (COVID-19) or has tested positive for COVID-19

From 13 March 2020 you start paying SSP from the first ‘qualifying day’ an employee is off work, as long as they are off for at least 4 days in a row. This includes non-working days.

If an employee was off sick with COVID-19 symptoms before 13 March, you start paying SSP from the fourth qualifying day.

If an employee was self-isolating before 13 March because someone they live with had symptoms, you start paying SSP from 13 March.

If an employee is self-isolating because they’ve been notified by the NHS or public health authorities that they’ve come into contact with someone with COVID-19, you start paying SSP from 28 May.

If an employee was self-isolating before 6 July because someone in their support bubble (or extended household in Scotland or Wales) but not their own household had symptoms or tested positive for COVID-19, you start paying SSP from 6 July.

If an employee is self-isolating because they’ve been advised to do so by a doctor or healthcare professional before going into hospital for surgery, you start paying SSP from 26 August.

When to stop paying SSP

SSP stops when the employee comes back to work or no longer qualifies.

Record keeping

You’ll need to keep records of SSP you’ve paid to an employee who was off work because of COVID-19 if you want to reclaim it.

You’ll need to keep the following records for 3 years after the end of the tax year you paid SSP:

the dates the employee was off sick

which of those dates were qualifying days

the reason they said they were off work

the employee’s National Insurance number

You do not need to keep records of SSP paid to employees who are off sick for another reason.

You can choose how you keep records of your employees’ sickness absence. HMRC may need to see these records if there’s a dispute over payment of SSP.

Eligibility and form SSP1

To qualify for Statutory Sick Pay (SSP) employees must:

have an employment contract

have done some work under their contract

have been sick for 4 or more days in a row (including non-working days) - known as a ‘period of incapacity for work’

earn an average of at least £120 per week

give you the correct notice

give you proof of their illness, only after 7 days off

Employees who have been paid less than 8 weeks of earnings still qualify for SSP. Use the sick pay calculator to work out how much to pay them.

An employee’s period of incapacity for work is not interrupted if they take annual leave during that time.

Employees can qualify for sick pay from more than one job.

They could also qualify in one job but be fit for work in another, for example if one job is physical work that they cannot do while ill but the other is office-based.

Coronavirus (COVID-19) eligibility

Your employees qualify for SSP if they meet the criteria and cannot work if any of the following apply:

were self-isolating on or after 13 March 2020 because they or someone they live with had COVID-19 or symptoms of COVID-19

started self-isolating on or after 28 May 2020 because they were notified by the NHS or public health authorities that they’ve come into contact with someone with COVID-19

were self-isolating on or after 6 July 2020 because someone in their support bubble (or extended household in Scotland or Wales) but not their own household had symptoms or tested positive for COVID-19

have tested positive for COVID-19 since 5 August 2020

were self-isolating on or after 26 August because they had been advised to do so by a doctor or healthcare professional before going into hospital for surgery

Employees will not qualify for SSP if they are self-isolating after entering or returning to the UK, and do not need to self-isolate for any other reason.

Exceptions

Employees do not qualify for SSP if they:

have received the maximum amount of SSP (28 weeks)

are getting Statutory Maternity Pay or Maternity Allowance - there are special rules for pregnant women and new mothers who do not get these payments

are off work for a pregnancy-related illness in the 4 weeks before the week (Sunday to Saturday) that their baby is due

were in custody or on strike on the first day of sickness (including any linked periods)

are working outside the EU and you’re not liable for their National Insurance contributions

received Employment and Support Allowance within 12 weeks of starting or returning to work for you

Use the SSP calculator to check eligibility.

Linked periods of sickness

If your employee has regular periods of sickness, they may count as ‘linked’. To be linked, the periods must:

last 4 or more days each

be 8 weeks or less apart

Your employee is no longer eligible for SSP if they have a continuous series of linked periods that lasts more than 3 years.

If an employee is not eligible or their SSP ends

Employees may be able to apply for Universal Credit or Employment and Support Allowance (ESA). They use form SSP1 to support their application.

If your employee’s SSP is ending you must send them form SSP1 either:

within 7 days of their SSP ending, if it ends unexpectedly while they’re still sick

on or before the beginning of the 23rd week, if their SSP is expected to end before their sickness does

If your employee does not qualify for SSP you must send them form SSP1 within 7 days of them going off sick.

If your employee thinks this is unfair, they can appeal to HMRC - the form tells them how to do this.

Long-term illness

You can complete form SSP1 before the end of SSP if you know an employee will be off sick for more than 28 weeks. This means they can apply for ESA before their SSP comes to an end.

Notice and fit notes

Notice

The employee should tell you they’re sick within the time limit set by you, or 7 days if you do not have one. You cannot:

insist they tell you in person or on a special form

ask them for proof of their sickness until they have been off for 7 days (including non-working days)

You do not have to pay Statutory Sick Pay (SSP) for any days the employee was late in telling you (unless there’s a good reason for the delay).

If an employee was shielding because of coronavirus (COVID-19)

Shielding has stopped in the UK.

An employee can no longer apply for a new shielding note or a replacement shielding note.

Fit notes and asking for proof

After 7 days off sick (including non-working days) you can ask the employee for proof of their sickness. This could be:

an isolation note from NHS 111 - if they are self-isolating and cannot work because of COVID-19

the notification from the NHS or public health authorities if they are self-isolating because they’ve come into contact with someone with COVID-19

a letter or shielding note that they got from their doctor or health authority, or the government, advising them to shield

a letter from their doctor or healthcare professional confirming the date of their procedure if they’ve been advised to self-isolate before going into hospital for surgery

a fit note from their doctor or a hospital (sometimes called a sick note) - if they have any other illness

If you agree, they can give you a report from a physiotherapist, podiatrist or occupational therapist, (called an Allied Health Professional (AHP) Health and Work report).

You cannot withhold SSP if the employee is late sending you a fit note or isolation note.

If your employee is off sick frequently or for a long time, HMRC has information about getting medical advice.

Help with sick pay

Reclaiming Statutory Sick Pay

You may be able to reclaim Statutory Sick Pay (SSP) if your employee is off work because of coronavirus (COVID-19).

If you’re insolvent

HMRC will pay SSP for any employee who continues to work for you if they were sick when you became insolvent. Tell your employee to contact the Statutory Payment Disputes Team.

If their sickness continues and you terminate their contract, give them a completed SSP1 form so they can claim Employment and Support Allowance instead.


I am the operator of a HGV. I have been told that I have broken the terms of my license by the Traffic Commissioner. The license has been revoked. I am not happy about the decision. I received the notice 2 weeks ago. What do I need to do in order to appeal this decision?

You can appeal to the Upper Tribunal against a traffic commissioner decision (form UT12).

Traffic commissioner public inquiries

Overview

Traffic commissioners are responsible for licensing and regulating operators of heavy goods vehicles (HGVs), public service vehicles (PSVs) and local bus services. They can also take action against their drivers.

They can call a formal public inquiry in a court to get more evidence to help them decide if they should:

grant or refuse licences for HGV or PSV operators

take action against a vehicle operator, bus service operator or driver of a bus, minibus or lorry

This might be if someone has objected to a licence being granted or the traffic commissioner thinks an operator may have broken the terms of their licence.

A vehicle or bus service operator can also request a public inquiry but the traffic commissioner doesn’t have to hold one.

Objecting to a licence

Licence applications are made public. Objections can be made by certain public bodies and in some cases individuals.

Objections by public bodies

Bodies that can object to a licence application include:

local and planning authorities

the police

some trade associations and trade unions

When a public body can object

A public body can object to a licence about the:

professional competence of the operator or its transport manager

operator’s finances

operator’s reputation or fitness to hold a licence

operator’s arrangements for vehicle maintenance and drivers’ hours

operating centre’s environmental standards and general conditions

Objections must be put in writing to the traffic commissioner within 21 days of a licence application being made public.

You can see the latest applications and traffic commissioner decisions in the regularly updated ‘Applications and Decisions’ guides for goods vehicles and the ‘Notices and Proceedings’ guides for public service vehicles (PSVs).

Read the guide on goods vehicle operator licensing for further information.

Objections by individuals (representations)

If a vehicle operator wants to add an operating centre to a licence or make changes to an existing centre, owners and residents of land nearby can object. This is called a ‘representation’.

However, representations must be about environmental issues, such as concern over noise, and only if they’re going to affect the owner or resident’s ‘use or enjoyment’ of the land.

Read the guide on making a representation or complaint for further information.

Being called to a public inquiry

You may have to attend a public inquiry if:

someone has objected to your application for a licence or change to a licence

you have not kept to the conditions of your licence, for example you’ve used more vehicles than permitted

there are environmental concerns about a goods vehicle operating centre on your licence

your conduct has come into question, for example you’ve been caught using a mobile phone while driving

You’ll get a letter with all the details.

Notice to attend

You’ll get a minimum of:

28 days’ notice if the inquiry is about a transport manager

21 days’ notice if the inquiry is about a new or existing goods operator licence

14 days’ notice if the inquiry is about a new or existing passenger operator’s licence

You cannot ask for the hearing to be changed to another date, unless you have a good reason that can be backed up. For example, if you’re going on holiday, you may need to send evidence to show it was pre-booked.

At the public inquiry

You can decide to represent yourself or ask someone to represent you, such as a lawyer. This could be someone else like a transport consultant if the traffic commissioner agrees.

Evidence is not given under oath but witnesses have to tell the truth.

If you do not tell the truth you could lose your licence or criminal charges may follow.

What happens at the hearing

Report to the inquiry clerk as soon as you arrive. The traffic commissioner will then:

decide whether oppositions should be heard

listen to the application outline and ask questions about it

listen to objectors or a Driver and Vehicle Standards Agency (DVSA) traffic examiner outline their cases and ask questions

ask applicants and objectors to present their cases in detail - they or any of the parties may ask questions

question applicants on how conditions added to the licence may affect their business

ask applicants and objectors to sum up their cases

The traffic commissioner will announce their decision at the time, or give it in writing later, usually within 28 days.

Decision and penalties

The traffic commissioner can decide to:

refuse to grant a licence

refuse to vary an existing licence

attach conditions to a licence

grant a licence allowing fewer vehicles than the number applied for

impose financial penalties on registered bus service operators

end or suspend an existing licence

disqualify an individual or a company from having a licence

disqualify transport managers

You can appeal against the decision.

Appeals

You must send the form to the tribunal within 1 month of the traffic commissioner’s written decision. The address is on the form.

Find out more about making an appeal to the Upper Tribunal.

Further information

The Office of the Traffic Commissioner has produced a detailed guide to traffic commissioner public inquiries. It includes further information on:

how you might be called to an inquiry

how you might find out if an inquiry is to be held

how they work on the day

Traffic commissioner public inquiries

Overview

grant or refuse licences for HGV or PSV operators

Objecting to a licence

Objections by public bodies

Bodies that can object to a licence application include:

local and planning authorities

the police

some trade associations and trade unions

When a public body can object

A public body can object to a licence about the:

professional competence of the operator or its transport manager

operator’s finances

operator’s reputation or fitness to hold a licence

operator’s arrangements for vehicle maintenance and drivers’ hours

operating centre’s environmental standards and general conditions

Objections by individuals (representations)

Being called to a public inquiry

You may have to attend a public inquiry if:

You’ll get a letter with all the details.

Notice to attend

You’ll get a minimum of:

28 days’ notice if the inquiry is about a transport manager

At the public inquiry

What happens at the hearing

decide whether oppositions should be heard

listen to the application outline and ask questions about it

ask applicants and objectors to sum up their cases

Decision and penalties

The traffic commissioner can decide to:

refuse to grant a licence

refuse to vary an existing licence

attach conditions to a licence

impose financial penalties on registered bus service operators

end or suspend an existing licence

disqualify an individual or a company from having a licence

disqualify transport managers

You can appeal against the decision.

Appeals

Find out more about making an appeal to the Upper Tribunal.

Further information

how you might be called to an inquiry

how you might find out if an inquiry is to be held

how they work on the day


I have just given in my notice to leave my job. The notice period is one month. After prorating the annual leave over the 6 months that I will have worked this year, I have found that I have taken two too many days of annual leave. The worker has taken 3 days more annual leave than they should have done. What happens in this situation?

If a worker has taken more leave than they’re entitled to, their employer must not take money from their final pay unless it’s been agreed beforehand in writing. The rules in this situation should be outlined in the employment contract, company handbook or intranet.

Holiday entitlement

Entitlement

Almost all workers are legally entitled to 5.6 weeks’ paid holiday a year (known as statutory leave entitlement or annual leave).

This includes:

agency workers

workers with irregular hours

workers on zero-hours contracts

An employer can include bank holidays as part of statutory annual leave.

Coronavirus (COVID-19) does not affect workers’ entitlement to holiday pay and leave, except for carrying over leave.

Statutory annual leave entitlement

Most workers who work a 5-day week must receive at least 28 days’ paid annual leave a year. This is the equivalent of 5.6 weeks of holiday.

Working part-time

Part-time workers are entitled to at least 5.6 weeks’ paid holiday, but this will amount to fewer than 28 days.

For example, if they work 3 days a week, they must get at least 16.8 days’ leave a year (3 × 5.6).

Use the holiday entitlement calculator to work out a part-time worker’s leave.

Irregular hours

People working irregular hours (like shift workers or term-time workers) are entitled to paid time off for every hour they work.

They might find it helpful to get an estimate of holiday entitlement by calculating leave based on days or hours worked in an average week.

Limits on statutory leave

Statutory paid holiday entitlement is limited to 28 days. For example, staff working 6 days a week are only entitled to 28 days’ paid holiday.

Bank holidays

Bank or public holidays do not have to be given as paid leave.

An employer can choose to include bank holidays as part of a worker’s statutory annual leave.

Extra leave

An employer can choose to offer more leave than the legal minimum. They do not have to apply all the rules that apply to statutory leave to the extra leave. For example, a worker might need to be employed for a certain amount of time before they become entitled to it.

Other aspects of holiday entitlement

Workers have the right to:

get paid for leave

build up (‘accrue’) holiday entitlement during maternity, paternity and adoption leave

build up holiday entitlement while off work sick

request holiday at the same time as sick leave

Disputes

Paid annual leave is a legal right that an employer must provide. If a worker thinks their right to leave and pay are not being met there are a number of ways to resolve the dispute.

Calculate leave entitlement

Annual leave begins to build up (‘accrue’) as soon as a worker starts their job.

An employer can use a ‘leave year’ or an ‘accrual’ system to work out how much leave their staff should get.

Use the holiday entitlement calculator to work out how much leave someone should get.

Leave year

An employer should tell their staff the dates of their statutory leave year as soon as they start working, for example, it might run from 1 January to 31 December.

Workers must take their statutory leave during this time. If a leave year is not set out in a contract then it will start:

on the first day of a new job (if started after 1 October 1998)

on 1 October (if started on or before 1 October 1998)

The leave year and holiday entitlement is not affected by maternity, paternity or adoption leave. The employee still builds up (‘accrues’) holiday over these periods.

Leave entitlement when starting a new job

If a worker starts their job part-way through a leave year, they’re only entitled to part of their total annual leave for the current leave year. What they get depends on how much of the year is left.

Use the holiday entitlement calculator to work out how much leave someone has left.

Accrual system

An employer can use an accrual system to work out a worker’s leave during the first year of the job. Under this system, a worker gets one-twelfth of their leave in each month.

Carrying over leave

The worker’s contract says how many days’ leave they can carry over into the next year.

If a worker gets 28 days’ leave, they can carry over a maximum of 8 days.

If a worker gets more than 28 days’ leave, their employer may allow them to carry over any additional untaken leave. Check the employment contract, company handbook or intranet to see what the rules say.

Leave affected by coronavirus (COVID-19)

Workers may be able to carry over untaken leave into the next 2 years if they cannot take it because their work is affected by coronavirus.

They could do this if, for example:

they need to provide cover for their co-workers and have no other opportunity to take holiday in their leave year

there will be staff shortages if too many workers take their leave before the end of the leave year

they’re classed as critical workers, such as healthcare or supermarket workers

If a worker is able to take leave, the standard rules for carrying over leave still apply.

Workers on parental or sick leave

If a worker cannot take all of their leave entitlement because they’re already on a different type of leave (for example sick, maternity or parental leave), they can carry over some or all of the untaken leave into the next leave year.

An employer must allow a worker to carry over a maximum of 20 of their 28 days’ leave entitlement if the worker could not take annual leave because they were off sick.

Holiday pay

Workers are entitled to a week’s pay for each week of statutory leave that they take.

Most workers are entitled to 5.6 weeks’ paid holiday a year. You can use the holiday calculator to work out how much leave someone should get.

A week’s pay is worked out according to the kind of hours someone works and how they’re paid for the hours. This includes full-time, part-time, term-time and casual workers.

Working pattern | How a week’s pay is calculated

Fixed hours and fixed pay (full- or part-time) | A worker’s pay for a week

Shift work with fixed hours (full- or part-time) | The average number of weekly fixed hours a worker has worked in the previous 52 weeks, at their average hourly rate

No fixed hours (casual work, including zero-hours contracts) | A worker’s average pay from the previous 52 weeks (only counting weeks in which they were paid)

Calculating average hourly or weekly rate

To calculate average hourly rate, only the hours worked and how much was paid for them should be counted. Take the average rate over the last 52 weeks.

A ‘week’ usually runs from Sunday to Saturday. Only use another 7-day period (like Thursday to Wednesday) if that’s how a worker’s pay is calculated.

If no pay was paid in any week, count back another week so the rate is based on 52 weeks in which pay was paid. You can count back a maximum of 104 weeks to find these.

If a worker has less than 52 weeks of pay, use the average pay rate for the full weeks they have worked.

Workers who are paid monthly

To work out a week’s pay for someone who’s paid monthly:

Calculate the worker’s average hourly pay for the last month. Do this by dividing the month’s pay by the number of hours worked in the month.

Calculate the weekly pay. Do this by multiplying the average hourly pay by the number of hours worked in a week.

Use the weekly pay calculation for each of the last 52 weeks to work out an average week’s pay.

Rolled-up holiday pay

Holiday pay should be paid for the time when annual leave is taken. An employer cannot include an amount for holiday pay in the hourly rate (known as ‘rolled-up holiday pay’).

If a current contract still includes rolled-up pay, it needs to be re-negotiated.

More information

There’s guidance for calculating holiday pay for workers without fixed hours or pay, which includes several examples.

You can also contact the Advisory, Conciliation and Arbitration Service (Acas) with questions about general holiday pay issues.

Booking time off

The general notice period for taking leave is at least twice as long as the amount of leave a worker wants to take, plus 1 day. For example, a worker would give 3 days’ notice for 1 day’s leave.

An employer can refuse a leave request or cancel leave but they must give as much notice as the amount of leave requested, plus 1 day. For example, an employer would give 11 days’ notice if the worker asked for 10 days’ leave.

If the contract says something different about the notice a worker or employer should give, what’s in the contract will apply.

Although employers can refuse to give leave at a certain time, they cannot refuse to let workers take the leave at all.

Part leave days

Some workers may be entitled to a part leave day - for example if they’re part-time or have a half day’s leave to take. How a part day should be taken is up to the employer.

When leave can and cannot be taken

Employers can:

tell their staff to take leave, for example bank holidays or Christmas

restrict when leave can be taken, for example at certain busy periods

There may be rules about this in the employment contract or it may be what normally happens in the workplace.

The notice period for this is at least twice as long as the leave they want their staff to take. The employer must tell the worker before the notice period begins.

If an employer wants a worker to take leave, they need to make sure that the worker can relax, rest and enjoy leisure during their holiday. For example, an employer cannot force a sick worker to take leave.

Taking holiday before leaving a job

During their notice period the worker may be able to take whatever is left of their statutory annual leave.

Use the holiday entitlement calculator to work this out. How much they get depends on how much of the holiday year has passed.

Taking more leave than the entitlement

Getting paid instead of taking holidays

The only time someone can get paid in place of taking statutory leave (known as ‘payment in lieu’) is when they leave their job. Employers must pay for untaken statutory leave, even if the worker is dismissed for gross misconduct.

If an employer offers more than 5.6 weeks’ annual leave, they can agree separate arrangements for the extra leave.

Zero-hours contracts

When a worker on a zero-hours contract has not worked for 4 weeks, this may be treated as the end of the employment. The employer will usually pay the worker for untaken leave, even if they’re going to offer them more work later.

Workers on furlough because of coronavirus (COVID-19)

Workers have the right to build up (‘accrue’) holiday entitlement while they’re on temporary leave (‘furloughed’) because of coronavirus (COVID-19). They can also take leave while on furlough.

Bank holidays

If a furloughed worker is not working on a bank holiday they usually take as paid leave, they can agree with their employer to either:

take it as normal

take it at a later date

An employer must give a worker at least 2 days’ notice if they want them to take a bank holiday as paid leave, unless the worker’s employment contract says something different.

The employer must tell the worker at least one day in advance of giving 2 days’ notice.

Holiday pay

An employer can continue to claim for a furloughed worker’s wages when the worker takes annual leave.

Calculate holiday pay as normal for any time the worker was furloughed. If the holiday pay turns out to be more than the worker was paid during this time, their employer must pay the difference.

Agency workers

Agency workers with ‘worker status’, including those who use an umbrella company, have their usual holiday entitlement when on furlough.

Their employer can claim a grant to help cover the cost of their wages.

Holiday entitlement for those without worker status remains the same and depends on their contract.

Agency workers may also be able to carry holiday into future leave years.

More information

There’s more guidance on holiday entitlement and pay during coronavirus.
You can also find out more about holiday entitlement during coronavirus on the Acas website.


y neighbour bought a farm tractor last year and it had a CE Marking affixed which he told me that it denotes that the machine meets the required safety standards. I found a very similar tractor that is much cheaper to buy but it doesn't have a CE marking. Can I still use it?

Most new machines, vehicles or pieces of farming equipment you buy must be ‘CE’ marked. This mark means that it has been built to meet minimum legal safety requirements.

Health and safety using farm vehicles and machinery

Overview

If you own or manage a farm, you’re responsible for ensuring the health and safety of your workers and anyone who’s affected by what they do.

You must:

carry out a assessment of any risks related to your farm

have a plan to manage these risks and protect people from harm

plan and set standards to be sure that your health and safety practices work

check how you’re doing through regular inspections and monitoring

You must make sure that all farming vehicles and equipment are:

safe to use

appropriate for the jobs they are used for

their safety risks are reduced as much as possible

Health and safety assessments

The Health and Safety Executive (HSE) has produced guidance to help farmers conduct health and safety assessments of their farms.

The ‘Farmwise’ guide also provides information and guidance on health and safety for farm vehicles and machinery.

Buying vehicles and equipment

CE Mark

Most new machines or pieces of equipment should also have:

a ‘declaration of conformity’ to show that it meets EU standards

a manual

information on noise levels

Second-hand equipment and vehicles

Before using second hand machinery, you should:

make sure that it complies with the Provision and Use of Work Equipment Regulations 1998

get the operator’s manual or suitable instructions for use

replace or repair any missing or damaged safety guards before use

Maintaining vehicles and equipment

You must make sure that all your equipment is properly maintained and in good working order. You’ll need to perform regular maintenance checks on all of your vehicles and machinery.

You can find useful equipment maintenance checklists on the British Agricultural and Garden Machinery Association website.

The Department for Transport also provides guidance on performing health checks on farm vehicles.

You can find information on the safe use of agricultural machinery on the Health and Safety Executive website.

Noise levels

High levels of noise can damage hearing.  By law, you must assess the level of noise in areas where people work for you. You must take action where noise exceeds certain levels.

If you have noisy machinery or equipment, you should consider:

providing hearing protection for operators

using barriers or screens to block sound

using materials to absorb sound

limiting the time spent in noisy environments

Read information from the Health and Safety Executive (HSE) on noise levels at work.

Overview

You must:

safe to use

appropriate for the jobs they are used for

their safety risks are reduced as much as possible

Health and safety assessments

Buying vehicles and equipment

CE Mark

a manual

information on noise levels

Second-hand equipment and vehicles

Before using second hand machinery, you should:

Maintaining vehicles and equipment

Noise levels

providing hearing protection for operators

using barriers or screens to block sound

using materials to absorb sound

limiting the time spent in noisy environments

Overview

You must:

safe to use

appropriate for the jobs they are used for

their safety risks are reduced as much as possible

Health and safety assessments

Buying vehicles and equipment

CE Mark

a manual

information on noise levels

Second-hand equipment and vehicles

Before using second hand machinery, you should:

Maintaining vehicles and equipment

Noise levels

providing hearing protection for operators

using barriers or screens to block sound

using materials to absorb sound

limiting the time spent in noisy environments