My mother has gone for a 3 months holiday abroad and would like to vote in the coming general elections next month. She has requested me to vote on her behalf. When can she apply for a proxy vote?

If you’re unable to vote in person you can ask someone to vote on your behalf. This is called a proxy vote.

How to vote

Overview

You need to be registered to vote before you can vote in UK elections or referendums.

If you’re eligible, you can vote in person on the day of the election at a named polling station. You can also apply for a postal or proxy vote instead.

Find out about voting safely during coronavirus (COVID-19).

Ways of voting

You can vote:

in person at a polling station

by post

by asking someone else to vote for you (voting by proxy)

You cannot vote online in any elections.

Eligibility to vote

You can vote when you’re:

18 years old in England and Northern Ireland

16 years old in Scottish Parliament and local elections (and other elections when you’re 18)

16 years old in Welsh Parliament elections (and other elections when you’re 18)

Elections you can vote in

Different elections have different rules on who can vote.

Voting and coronavirus (COVID-19)

Elections and referendums are going ahead during coronavirus (COVID-19), though you may see changes to some processes. You can still vote in person at a polling station.

If you’re self-isolating, clinically extremely vulnerable, or do not want to go to the polling station, you can vote by post or vote by proxy.

You may also be able to get an emergency proxy vote at short notice if you need to self-isolate shortly before or on election day.

At the polling station

Because of COVID-19, there will be safety measures in place at polling stations to help you vote safely (for example, a one-way system or restrictions on the number of people allowed in).

If you choose to vote in person, make sure you:

wear a face covering (unless you’re exempt)

bring your own pen or pencil (there will be clean pencils available at the polling station if you forget to bring your own)

use the hand sanitiser provided when entering and leaving the polling station

keep to social distancing guidelines

If you have COVID-19 symptoms or have been asked to self-isolate

Do not visit the polling station. Apply for an emergency proxy vote instead. Your proxy can also apply if they develop symptoms.

You can apply until 5pm on election day. There are different forms to:

apply for an emergency proxy vote in England

apply for an emergency proxy vote in Scotland

apply for an emergency proxy vote in Wales

Voting in person

You vote in person at a polling station (usually in a public building, such as a school or local hall).

Your poll card

You’ll be sent a poll card just before an election telling you when to vote and at which polling station. You can only vote at the polling station location on your card.

If you have not received a poll card but think you should, contact your local Electoral Registration Office.

You can still vote if you’ve lost your card.

When you can vote

Polling stations will be open from 7am to 10pm on the day of an election (‘polling day’).

When you get to the polling station

Give your name and address to the staff inside the polling station when you arrive.

You’ll be given a ballot paper containing a list of the people, parties or options you can vote for.

ID you need to bring

If you live in England, Wales or Scotland you do not need to bring any identification to vote.

You will need to show photo ID to vote in Northern Ireland (your passport, driving licence, Electoral Identity Card or certain kinds of Translink Smartpass).

You do not have to take your poll card with you.

Filling in your ballot paper

Follow the instructions on the notices in the polling booth and on the top of the ballot paper to vote.

Voting if you have a disability

If you have a disability, your local Electoral Registration Office can tell you about:

physical access, for example wheelchair ramps and disabled parking spaces

low-level polling booths

equipment for voters with a visual impairment

Every polling station must provide at least one large print display version of the ballot paper and a special tactile voting device (TVD) to help people with sight loss.

Voting by post

You must apply for a postal vote if you want to vote by post, for example if:

you’re away from home

you’re abroad and want to vote in England, Scotland or Wales

You do not need to give a reason unless you’re voting in Northern Ireland.

Apply for a postal vote

You can apply to vote by post for one of the following:

a single election on a specific date

a specific period if you want to vote in England, Scotland or Wales

permanently

Arrange to vote by proxy if there are under 2 weeks until election day and you have not made arrangements.

There’s a different form to apply to vote by post in Northern Ireland.

Change where your postal vote card is sent

Make a new application for a postal vote if you move house or you’ll be away from home when the postal vote is sent out.

There’s a different form for Northern Ireland.

Completing and returning your postal vote

When voting by post, you should:

mark your vote on your ballot paper in secret

fill in the postal voting statement

put the ballot and statement in the envelope provided

seal the envelope yourself

Post your ballot back as quickly as possible to make sure it’s counted.

If you’re too late to post your ballot paper

Take it to your local polling station by 10pm on election day, or Electoral Registration Office before they close.

In Northern Ireland, take it to your local Area Electoral Office before they close.

Replace a lost or damaged ballot paper

Your ballot paper needs to clearly display your details and voting choice. If it has been damaged you need to get another one.

You can either:

ask your local Electoral Registration Office to post a replacement

collect a replacement from your local Electoral Registration Office up to 5pm on election day (or the day before in Northern Ireland)

You cannot vote at a polling station if you registered to vote by post but your ballot paper was lost or damaged.

Voting by proxy

If you’re unable to vote in person you can ask someone to vote on your behalf. This is called a proxy vote.

You can only apply for a proxy vote under certain circumstances, including:

being away on polling day

having a medical issue or disability

not being able to vote in person because of work or military service

Your proxy should be someone you trust to vote on your behalf. You’ll need to tell them which candidate (or referendum outcome) you want to vote for.

How to apply for a proxy vote

Apply for a proxy vote using a paper form. You need to send it to your local Electoral Registration Office.

Usually, you need to apply for a proxy vote at least 6 working days before election day if you want to vote in England, Scotland or Wales.

There’s a different form to apply to vote by proxy in Northern Ireland. Apply at least 14 working days before election day.

Apply for an emergency proxy vote

If the proxy vote deadline has passed you may be able to apply for an emergency proxy vote if you both:

cannot vote in person because of your employment or a disability

became aware of this reason after the proxy deadline

You can apply until 5pm on the day of the election. Fill in a paper form to:

apply to vote by emergency proxy based on your employment

apply to vote by emergency proxy based on your disability

An ‘appropriate person’ (for example your employer or a doctor) must sign the application form. Send it to your local Electoral Registration Office.

You can also apply for an emergency proxy vote if you or your proxy need to self-isolate because of COVID-19.

How long your proxy vote is for

You can apply to vote by proxy:

for a single election on a specific date

for a specific period if you want to vote in England, Scotland or Wales

permanently

Who can act as a proxy

You can ask anyone to act as your proxy - as long as they:

are registered to vote

are allowed to vote in the type of election taking place

can vote in the polling station stated on your poll card

If they cannot get to your polling station, they will need to contact your local Electoral Registration Office to arrange to cast their proxy vote by post.

Change or cancel your proxy vote

To change who acts as your proxy or to start voting in person, contact your local Electoral Registration Office.

If you want to vote by post instead, complete a postal vote application.

Voting from abroad

How you vote when you’re abroad depends on:

whether you’ll be abroad temporarily or living abroad

where you want to vote

If you’ll be abroad temporarily

You can vote by post or proxy if you’ll be abroad temporarily on election day, for example on holiday or a work trip.

Voting in England, Scotland or Wales

You can arrange:

to vote by post

for someone else to vote for you (vote by proxy)

If you’re abroad on election day you need to make arrangements in advance. Apply to vote by proxy if the election is less than 2 weeks away and you have not made arrangements yet.

Your postal ballot will be sent to the address you’ve chosen no earlier than 16 days before the election. You need to return your ballot before 10pm on polling day.

Voting in Northern Ireland

There’s a different process to apply to vote by post or proxy if you live in Northern Ireland and will be abroad temporarily on election day.

If you will not have time to receive and return your postal ballot in Northern Ireland before going abroad you’ll need to vote by proxy. You cannot apply to have your postal vote sent outside the UK.

If you’re moving or living abroad

You can only vote in UK Parliament elections. You may be able to vote in referendums. Each referendum has different rules on who can vote in it.

You need to register as an overseas voter.

You can vote by post or proxy, if you’re eligible. You’ll be asked to make this choice when you register.

You’ll then need to apply by filling in and posting one of the following:

the paper form to apply for a postal vote

the paper form to apply for a proxy vote

You can also ask for the form to be emailed or posted to you when you register online.

If you’re registered in Northern Ireland, you cannot vote by post from abroad.

Get help voting

You can contact your Electoral Register Office to find out when postal votes might be sent. This could help you decide whether to vote by proxy or by post.

You can only apply for a proxy vote under certain circumstances, including:

How to vote

Overview

You need to be registered to vote before you can vote in UK elections or referendums.

Find out about voting safely during coronavirus (COVID-19).

Ways of voting

You can vote:

in person at a polling station

by post

by asking someone else to vote for you (voting by proxy)

You cannot vote online in any elections.

Eligibility to vote

You can vote when you’re:

18 years old in England and Northern Ireland

16 years old in Scottish Parliament and local elections (and other elections when you’re 18)

16 years old in Welsh Parliament elections (and other elections when you’re 18)

Elections you can vote in

Different elections have different rules on who can vote.

Voting and coronavirus (COVID-19)

You may also be able to get an emergency proxy vote at short notice if you need to self-isolate shortly before or on election day.

At the polling station

If you choose to vote in person, make sure you:

wear a face covering (unless you’re exempt)

bring your own pen or pencil (there will be clean pencils available at the polling station if you forget to bring your own)

use the hand sanitiser provided when entering and leaving the polling station

keep to social distancing guidelines

If you have COVID-19 symptoms or have been asked to self-isolate

Do not visit the polling station. Apply for an emergency proxy vote instead. Your proxy can also apply if they develop symptoms.

You can apply until 5pm on election day. There are different forms to:

apply for an emergency proxy vote in England

apply for an emergency proxy vote in Scotland

apply for an emergency proxy vote in Wales

Voting in person

You vote in person at a polling station (usually in a public building, such as a school or local hall).

Your poll card

If you have not received a poll card but think you should, contact your local Electoral Registration Office.

You can still vote if you’ve lost your card.

When you can vote

Polling stations will be open from 7am to 10pm on the day of an election (‘polling day’).

When you get to the polling station

Give your name and address to the staff inside the polling station when you arrive.

You’ll be given a ballot paper containing a list of the people, parties or options you can vote for.

ID you need to bring

If you live in England, Wales or Scotland you do not need to bring any identification to vote.

You do not have to take your poll card with you.

Filling in your ballot paper

Follow the instructions on the notices in the polling booth and on the top of the ballot paper to vote.

Voting if you have a disability

If you have a disability, your local Electoral Registration Office can tell you about:

physical access, for example wheelchair ramps and disabled parking spaces

low-level polling booths

equipment for voters with a visual impairment

Voting by post

You must apply for a postal vote if you want to vote by post, for example if:

you’re away from home

you’re abroad and want to vote in England, Scotland or Wales

You do not need to give a reason unless you’re voting in Northern Ireland.

Apply for a postal vote

You can apply to vote by post for one of the following:

a single election on a specific date

a specific period if you want to vote in England, Scotland or Wales

permanently

Arrange to vote by proxy if there are under 2 weeks until election day and you have not made arrangements.

There’s a different form to apply to vote by post in Northern Ireland.

Change where your postal vote card is sent

Make a new application for a postal vote if you move house or you’ll be away from home when the postal vote is sent out.

There’s a different form for Northern Ireland.

Completing and returning your postal vote

When voting by post, you should:

mark your vote on your ballot paper in secret

fill in the postal voting statement

put the ballot and statement in the envelope provided

seal the envelope yourself

Post your ballot back as quickly as possible to make sure it’s counted.

If you’re too late to post your ballot paper

Take it to your local polling station by 10pm on election day, or Electoral Registration Office before they close.

In Northern Ireland, take it to your local Area Electoral Office before they close.

Replace a lost or damaged ballot paper

Your ballot paper needs to clearly display your details and voting choice. If it has been damaged you need to get another one.

You can either:

ask your local Electoral Registration Office to post a replacement

collect a replacement from your local Electoral Registration Office up to 5pm on election day (or the day before in Northern Ireland)

You cannot vote at a polling station if you registered to vote by post but your ballot paper was lost or damaged.

Voting by proxy

If you’re unable to vote in person you can ask someone to vote on your behalf. This is called a proxy vote.

You can only apply for a proxy vote under certain circumstances, including:

being away on polling day

having a medical issue or disability

not being able to vote in person because of work or military service

How to apply for a proxy vote

Apply for a proxy vote using a paper form. You need to send it to your local Electoral Registration Office.

Usually, you need to apply for a proxy vote at least 6 working days before election day if you want to vote in England, Scotland or Wales.

There’s a different form to apply to vote by proxy in Northern Ireland. Apply at least 14 working days before election day.

Apply for an emergency proxy vote

If the proxy vote deadline has passed you may be able to apply for an emergency proxy vote if you both:

cannot vote in person because of your employment or a disability

became aware of this reason after the proxy deadline

You can apply until 5pm on the day of the election. Fill in a paper form to:

apply to vote by emergency proxy based on your employment

apply to vote by emergency proxy based on your disability

You can also apply for an emergency proxy vote if you or your proxy need to self-isolate because of COVID-19.

How long your proxy vote is for

You can apply to vote by proxy:

for a single election on a specific date

for a specific period if you want to vote in England, Scotland or Wales

permanently

Who can act as a proxy

You can ask anyone to act as your proxy - as long as they:

are registered to vote

are allowed to vote in the type of election taking place

can vote in the polling station stated on your poll card

Change or cancel your proxy vote

To change who acts as your proxy or to start voting in person, contact your local Electoral Registration Office.

If you want to vote by post instead, complete a postal vote application.

Voting from abroad

How you vote when you’re abroad depends on:

whether you’ll be abroad temporarily or living abroad

where you want to vote

If you’ll be abroad temporarily

You can vote by post or proxy if you’ll be abroad temporarily on election day, for example on holiday or a work trip.

Voting in England, Scotland or Wales

You can arrange:

to vote by post

for someone else to vote for you (vote by proxy)

Voting in Northern Ireland

If you’re moving or living abroad

You need to register as an overseas voter.

You can vote by post or proxy, if you’re eligible. You’ll be asked to make this choice when you register.

You’ll then need to apply by filling in and posting one of the following:

the paper form to apply for a postal vote

the paper form to apply for a proxy vote

You can also ask for the form to be emailed or posted to you when you register online.

If you’re registered in Northern Ireland, you cannot vote by post from abroad.

Get help voting

being away on polling day

How to vote

Overview

You need to be registered to vote before you can vote in UK elections or referendums.

Find out about voting safely during coronavirus (COVID-19).

Ways of voting

You can vote:

in person at a polling station

by post

by asking someone else to vote for you (voting by proxy)

You cannot vote online in any elections.

Eligibility to vote

You can vote when you’re:

18 years old in England and Northern Ireland

16 years old in Scottish Parliament and local elections (and other elections when you’re 18)

16 years old in Welsh Parliament elections (and other elections when you’re 18)

Elections you can vote in

Different elections have different rules on who can vote.

Voting and coronavirus (COVID-19)

You may also be able to get an emergency proxy vote at short notice if you need to self-isolate shortly before or on election day.

At the polling station

If you choose to vote in person, make sure you:

wear a face covering (unless you’re exempt)

bring your own pen or pencil (there will be clean pencils available at the polling station if you forget to bring your own)

use the hand sanitiser provided when entering and leaving the polling station

keep to social distancing guidelines

If you have COVID-19 symptoms or have been asked to self-isolate

Do not visit the polling station. Apply for an emergency proxy vote instead. Your proxy can also apply if they develop symptoms.

You can apply until 5pm on election day. There are different forms to:

apply for an emergency proxy vote in England

apply for an emergency proxy vote in Scotland

apply for an emergency proxy vote in Wales

Voting in person

You vote in person at a polling station (usually in a public building, such as a school or local hall).

Your poll card

If you have not received a poll card but think you should, contact your local Electoral Registration Office.

You can still vote if you’ve lost your card.

When you can vote

Polling stations will be open from 7am to 10pm on the day of an election (‘polling day’).

When you get to the polling station

Give your name and address to the staff inside the polling station when you arrive.

You’ll be given a ballot paper containing a list of the people, parties or options you can vote for.

ID you need to bring

If you live in England, Wales or Scotland you do not need to bring any identification to vote.

You do not have to take your poll card with you.

Filling in your ballot paper

Follow the instructions on the notices in the polling booth and on the top of the ballot paper to vote.

Voting if you have a disability

If you have a disability, your local Electoral Registration Office can tell you about:

physical access, for example wheelchair ramps and disabled parking spaces

low-level polling booths

equipment for voters with a visual impairment

Voting by post

You must apply for a postal vote if you want to vote by post, for example if:

you’re away from home

you’re abroad and want to vote in England, Scotland or Wales

You do not need to give a reason unless you’re voting in Northern Ireland.

Apply for a postal vote

You can apply to vote by post for one of the following:

a single election on a specific date

a specific period if you want to vote in England, Scotland or Wales

permanently

Arrange to vote by proxy if there are under 2 weeks until election day and you have not made arrangements.

There’s a different form to apply to vote by post in Northern Ireland.

Change where your postal vote card is sent

Make a new application for a postal vote if you move house or you’ll be away from home when the postal vote is sent out.

There’s a different form for Northern Ireland.

Completing and returning your postal vote

When voting by post, you should:

mark your vote on your ballot paper in secret

fill in the postal voting statement

put the ballot and statement in the envelope provided

seal the envelope yourself

Post your ballot back as quickly as possible to make sure it’s counted.

If you’re too late to post your ballot paper

Take it to your local polling station by 10pm on election day, or Electoral Registration Office before they close.

In Northern Ireland, take it to your local Area Electoral Office before they close.

Replace a lost or damaged ballot paper

Your ballot paper needs to clearly display your details and voting choice. If it has been damaged you need to get another one.

You can either:

ask your local Electoral Registration Office to post a replacement

collect a replacement from your local Electoral Registration Office up to 5pm on election day (or the day before in Northern Ireland)

You cannot vote at a polling station if you registered to vote by post but your ballot paper was lost or damaged.

Voting by proxy

If you’re unable to vote in person you can ask someone to vote on your behalf. This is called a proxy vote.

You can only apply for a proxy vote under certain circumstances, including:

being away on polling day

having a medical issue or disability

not being able to vote in person because of work or military service

How to apply for a proxy vote

Apply for a proxy vote using a paper form. You need to send it to your local Electoral Registration Office.

Usually, you need to apply for a proxy vote at least 6 working days before election day if you want to vote in England, Scotland or Wales.

There’s a different form to apply to vote by proxy in Northern Ireland. Apply at least 14 working days before election day.

Apply for an emergency proxy vote

If the proxy vote deadline has passed you may be able to apply for an emergency proxy vote if you both:

cannot vote in person because of your employment or a disability

became aware of this reason after the proxy deadline

You can apply until 5pm on the day of the election. Fill in a paper form to:

apply to vote by emergency proxy based on your employment

apply to vote by emergency proxy based on your disability

You can also apply for an emergency proxy vote if you or your proxy need to self-isolate because of COVID-19.

How long your proxy vote is for

You can apply to vote by proxy:

for a single election on a specific date

for a specific period if you want to vote in England, Scotland or Wales

permanently

Who can act as a proxy

You can ask anyone to act as your proxy - as long as they:

are registered to vote

are allowed to vote in the type of election taking place

can vote in the polling station stated on your poll card

Change or cancel your proxy vote

To change who acts as your proxy or to start voting in person, contact your local Electoral Registration Office.

If you want to vote by post instead, complete a postal vote application.

Voting from abroad

How you vote when you’re abroad depends on:

whether you’ll be abroad temporarily or living abroad

where you want to vote

If you’ll be abroad temporarily

You can vote by post or proxy if you’ll be abroad temporarily on election day, for example on holiday or a work trip.

Voting in England, Scotland or Wales

You can arrange:

to vote by post

for someone else to vote for you (vote by proxy)

Voting in Northern Ireland

If you’re moving or living abroad

You need to register as an overseas voter.

You can vote by post or proxy, if you’re eligible. You’ll be asked to make this choice when you register.

You’ll then need to apply by filling in and posting one of the following:

the paper form to apply for a postal vote

the paper form to apply for a proxy vote

You can also ask for the form to be emailed or posted to you when you register online.

If you’re registered in Northern Ireland, you cannot vote by post from abroad.

Get help voting

Usually, you need to apply for a proxy vote at least 6 working days before election day if you want to vote in England, Scotland or Wales.

How to vote

Overview

You need to be registered to vote before you can vote in UK elections or referendums.

Find out about voting safely during coronavirus (COVID-19).

Ways of voting

You can vote:

in person at a polling station

by post

by asking someone else to vote for you (voting by proxy)

You cannot vote online in any elections.

Eligibility to vote

You can vote when you’re:

18 years old in England and Northern Ireland

16 years old in Scottish Parliament and local elections (and other elections when you’re 18)

16 years old in Welsh Parliament elections (and other elections when you’re 18)

Elections you can vote in

Different elections have different rules on who can vote.

Voting and coronavirus (COVID-19)

You may also be able to get an emergency proxy vote at short notice if you need to self-isolate shortly before or on election day.

At the polling station

If you choose to vote in person, make sure you:

wear a face covering (unless you’re exempt)

bring your own pen or pencil (there will be clean pencils available at the polling station if you forget to bring your own)

use the hand sanitiser provided when entering and leaving the polling station

keep to social distancing guidelines

If you have COVID-19 symptoms or have been asked to self-isolate

Do not visit the polling station. Apply for an emergency proxy vote instead. Your proxy can also apply if they develop symptoms.

You can apply until 5pm on election day. There are different forms to:

apply for an emergency proxy vote in England

apply for an emergency proxy vote in Scotland

apply for an emergency proxy vote in Wales

Voting in person

You vote in person at a polling station (usually in a public building, such as a school or local hall).

Your poll card

If you have not received a poll card but think you should, contact your local Electoral Registration Office.

You can still vote if you’ve lost your card.

When you can vote

Polling stations will be open from 7am to 10pm on the day of an election (‘polling day’).

When you get to the polling station

Give your name and address to the staff inside the polling station when you arrive.

You’ll be given a ballot paper containing a list of the people, parties or options you can vote for.

ID you need to bring

If you live in England, Wales or Scotland you do not need to bring any identification to vote.

You do not have to take your poll card with you.

Filling in your ballot paper

Follow the instructions on the notices in the polling booth and on the top of the ballot paper to vote.

Voting if you have a disability

If you have a disability, your local Electoral Registration Office can tell you about:

physical access, for example wheelchair ramps and disabled parking spaces

low-level polling booths

equipment for voters with a visual impairment

Voting by post

You must apply for a postal vote if you want to vote by post, for example if:

you’re away from home

you’re abroad and want to vote in England, Scotland or Wales

You do not need to give a reason unless you’re voting in Northern Ireland.

Apply for a postal vote

You can apply to vote by post for one of the following:

a single election on a specific date

a specific period if you want to vote in England, Scotland or Wales

permanently

Arrange to vote by proxy if there are under 2 weeks until election day and you have not made arrangements.

There’s a different form to apply to vote by post in Northern Ireland.

Change where your postal vote card is sent

Make a new application for a postal vote if you move house or you’ll be away from home when the postal vote is sent out.

There’s a different form for Northern Ireland.

Completing and returning your postal vote

When voting by post, you should:

mark your vote on your ballot paper in secret

fill in the postal voting statement

put the ballot and statement in the envelope provided

seal the envelope yourself

Post your ballot back as quickly as possible to make sure it’s counted.

If you’re too late to post your ballot paper

Take it to your local polling station by 10pm on election day, or Electoral Registration Office before they close.

In Northern Ireland, take it to your local Area Electoral Office before they close.

Replace a lost or damaged ballot paper

Your ballot paper needs to clearly display your details and voting choice. If it has been damaged you need to get another one.

You can either:

ask your local Electoral Registration Office to post a replacement

collect a replacement from your local Electoral Registration Office up to 5pm on election day (or the day before in Northern Ireland)

You cannot vote at a polling station if you registered to vote by post but your ballot paper was lost or damaged.

Voting by proxy

If you’re unable to vote in person you can ask someone to vote on your behalf. This is called a proxy vote.

You can only apply for a proxy vote under certain circumstances, including:

being away on polling day

having a medical issue or disability

not being able to vote in person because of work or military service

How to apply for a proxy vote

Apply for a proxy vote using a paper form. You need to send it to your local Electoral Registration Office.

Usually, you need to apply for a proxy vote at least 6 working days before election day if you want to vote in England, Scotland or Wales.

There’s a different form to apply to vote by proxy in Northern Ireland. Apply at least 14 working days before election day.

Apply for an emergency proxy vote

If the proxy vote deadline has passed you may be able to apply for an emergency proxy vote if you both:

cannot vote in person because of your employment or a disability

became aware of this reason after the proxy deadline

You can apply until 5pm on the day of the election. Fill in a paper form to:

apply to vote by emergency proxy based on your employment

apply to vote by emergency proxy based on your disability

You can also apply for an emergency proxy vote if you or your proxy need to self-isolate because of COVID-19.

How long your proxy vote is for

You can apply to vote by proxy:

for a single election on a specific date

for a specific period if you want to vote in England, Scotland or Wales

permanently

Who can act as a proxy

You can ask anyone to act as your proxy - as long as they:

are registered to vote

are allowed to vote in the type of election taking place

can vote in the polling station stated on your poll card

Change or cancel your proxy vote

To change who acts as your proxy or to start voting in person, contact your local Electoral Registration Office.

If you want to vote by post instead, complete a postal vote application.

Voting from abroad

How you vote when you’re abroad depends on:

whether you’ll be abroad temporarily or living abroad

where you want to vote

If you’ll be abroad temporarily

You can vote by post or proxy if you’ll be abroad temporarily on election day, for example on holiday or a work trip.

Voting in England, Scotland or Wales

You can arrange:

to vote by post

for someone else to vote for you (vote by proxy)

Voting in Northern Ireland

If you’re moving or living abroad

You need to register as an overseas voter.

You can vote by post or proxy, if you’re eligible. You’ll be asked to make this choice when you register.

You’ll then need to apply by filling in and posting one of the following:

the paper form to apply for a postal vote

the paper form to apply for a proxy vote

You can also ask for the form to be emailed or posted to you when you register online.

If you’re registered in Northern Ireland, you cannot vote by post from abroad.

Get help voting


I live in the north west and am interested in taking this course to get a bit better at my driving although I am unsure about the fee’s I will have to pay as I am currently only working part time I am unable to pay too much in fee’s. How much do I need to pay in fee’s for this course in the north west?

Pass Plus fees depend on where you live, the instructor or driving school and how long your training takes.

Pass Plus

Overview

Pass Plus is a practical training course that takes at least 6 hours and is for drivers to improve their skills and drive more safely.

It can be taken at any time although it should be most useful to new drivers in the year after passing their test.

You’ll need a Pass Plus registered approved driving instructor (ADI) to teach you.

It may help you get a car insurance discount if you successfully complete the course.

Booking Pass Plus

You need to book Pass Plus with an approved driving instructor (ADI) who is registered with Pass Plus.

You can contact the Driver and Vehicle Standards Agency (DVSA) to check if an instructor is registered with Pass Plus. You’ll need their name and ADI number.

Fees

Some local councils can offer discounts off the full Pass Plus training costs.

Local councils offering discounts

Some local councils can offer discounts off the full Pass Plus training costs

Contact your borough, town, city or county council if they are listed to see if they can help you with the cost of your training.

You must live in the council’s area to be eligible for the discount.

East Midlands

North-west

South-east

South-west

Scotland

Wales

All local councils in Wales offer discounted Pass Plus courses. Go to Pass Plus Cymru for more information.

How Pass Plus training works

Pass Plus training takes at least 6 hours. It has 6 modules, covering driving:

in town

in all weathers

on rural roads

at night

on dual carriageways

on motorways

All modules should be practical sessions, although local conditions may mean some are theory based. You’ll normally spend at least 5.5 hours driving.

You will not take a test but you’ll be assessed throughout the course. To pass you’ll have to reach the required standard in all modules.

Contact the Driver and Vehicle Standards Agency (DVSA) Pass Plus team for more information.

Apply for a Pass Plus certificate

You must apply for your own Pass Plus certificate if you want one.

You need a certificate if you want a discount on your car insurance.

You’ll get a training report form from your instructor when you’ve reached the required standard in all modules. You and your instructor must sign the form.

Contact the Driver and Vehicle Standards Agency (DVSA) Pass Plus team to apply for your certificate.

Car insurance discounts

Once you’ve completed Pass Plus you may be able to get a car insurance discount. You’ll need your Pass Plus certificate.

Check with insurers that you can still get a discount if you passed your practical driving test more than a year ago.

The amount of discount depends on the insurance company. Not all insurers offer Pass Plus discounts.

You might be able to put the discount on hold for up to 2 years if you do not have a car at the moment - check with the insurance company first.

Some local councils can offer discounts off the full Pass Plus training costs.

Pass Plus

Overview

You’ll need a Pass Plus registered approved driving instructor (ADI) to teach you.

It may help you get a car insurance discount if you successfully complete the course.

Booking Pass Plus

Fees

Local councils offering discounts

Some local councils can offer discounts off the full Pass Plus training costs

You must live in the council’s area to be eligible for the discount.

East Midlands

North-west

South-east

South-west

Scotland

Wales

How Pass Plus training works

Pass Plus training takes at least 6 hours. It has 6 modules, covering driving:

in town

in all weathers

on rural roads

at night

on dual carriageways

on motorways

Apply for a Pass Plus certificate

You must apply for your own Pass Plus certificate if you want one.

You need a certificate if you want a discount on your car insurance.

Car insurance discounts

Pass Plus

Overview

You’ll need a Pass Plus registered approved driving instructor (ADI) to teach you.

It may help you get a car insurance discount if you successfully complete the course.

Booking Pass Plus

Fees

Some local councils can offer discounts off the full Pass Plus training costs.

Local councils offering discounts

Some local councils can offer discounts off the full Pass Plus training costs

You must live in the council’s area to be eligible for the discount.

East Midlands

North-west

South-east

South-west

Scotland

Wales

How Pass Plus training works

Pass Plus training takes at least 6 hours. It has 6 modules, covering driving:

in town

in all weathers

on rural roads

at night

on dual carriageways

on motorways

Apply for a Pass Plus certificate

You must apply for your own Pass Plus certificate if you want one.

You need a certificate if you want a discount on your car insurance.

Car insurance discounts

North-west

Pass Plus

Overview

You’ll need a Pass Plus registered approved driving instructor (ADI) to teach you.

It may help you get a car insurance discount if you successfully complete the course.

Booking Pass Plus

Fees

Some local councils can offer discounts off the full Pass Plus training costs.

Local councils offering discounts

Some local councils can offer discounts off the full Pass Plus training costs

You must live in the council’s area to be eligible for the discount.

East Midlands

North-west

South-east

South-west

Scotland

Wales

How Pass Plus training works

Pass Plus training takes at least 6 hours. It has 6 modules, covering driving:

in town

in all weathers

on rural roads

at night

on dual carriageways

on motorways

Apply for a Pass Plus certificate

You must apply for your own Pass Plus certificate if you want one.

You need a certificate if you want a discount on your car insurance.

Car insurance discounts


My Aunt is a breast cancer survivor and has been running a charity shop to aid in breast awareness funds.Her turnovers the last 3 years has reached £80000 per year but she has realised a turnover drop this year to £70000 and she is not hopeful of a future increase. Does she need to apply for voluntary VAT registration?

You must register for VAT if your charity’s VAT taxable turnover (the total value of everything you sell that isn’t exempt from VAT) is more than £85,000.

VAT for charities

Overview

As a charity you do not pay VAT when you buy some goods and services.

Community amateur sports clubs (CASCs) do not qualify for the same VAT reliefs as charities.

How to get VAT relief

You must prove to the person who’s selling the goods or services to you that you’re eligible for relief. You do not need to be registered for VAT.

When you must register for VAT

You can choose to register if it’s below this, for example if you want to reclaim VAT on your supplies.

Get help with VAT

Contact HM Revenue and Customs (HMRC) if you have questions about VAT for your charity.

What qualifies for VAT relief

Charities pay VAT on all standard-rated goods and services they buy from VAT-registered businesses. They pay VAT at a reduced rate (5%) or the ‘zero rate’ on some goods and services.

What qualifies for the reduced rate

Your charity pays 5% VAT on fuel and power if they’re for:

residential accommodation (for example, a children’s home or care home for the elderly)

charitable non-business activities (for example, free daycare for disabled people)

small-scale use (up to 1,000 kilowatt hours of electricity a month or a delivery of 2,300 litres of gas oil)

If less than 60% of the fuel and power is for something that qualifies, you’ll pay the reduced rate of VAT on the qualifying part and the standard rate (20%) on the rest.

Qualifying fuel and power includes gases, electricity, oils and solid fuels (such as coal). It does not include vehicle fuel.

What qualifies for the zero rate

Find out about the conditions you must meet so that your charity pays no VAT (the zero rate) when you buy:

advertising and items for collecting donations

aids for disabled people

construction services

drugs and chemicals

equipment for making ‘talking’ books and newspapers

lifeboats and associated equipment, including fuel

medicine or ingredients for medicine

resuscitation training models

medical, veterinary and scientific equipment

ambulances

goods for disabled people

motor vehicles designed or adapted for a disability

rescue equipment

VAT-free goods from outside the UK

Charities do not pay VAT on goods imported from outside the UK as long as they’re benefiting people in need by providing:

basic necessities

equipment and office materials to help run your organisation for the benefit of people in need

goods to be used or sold at charity events

You can check which goods you can claim VAT relief for, as well as how to claim.

How to claim VAT relief

To get VAT relief you must give your supplier:

evidence that you’re a charity

a written declaration or ‘certificate’ confirming that you’re eligible for the relief

Evidence of charitable status

This can be either your:

Charity Commission registration number

letter of recognition from HM Revenue and Customs (HMRC)

Scottish and Northern Irish charities must provide their letter of recognition from HMRC.

Written declaration

You must give your supplier an eligibility declaration or certificate when they sell you goods or services at zero rate VAT. There are examples of declarations and certificates for different goods.

If you’re buying building or construction services at zero VAT, the certificate must follow a set format.

The written declaration or certificate should be separate from the order form or invoice for the goods or services your charity is buying.

Charities and VAT registration

As a charity, you must register for VAT with HM Revenue and Customs (HMRC) if your VAT taxable turnover is more than £85,000.

You can choose to register if it’s below this, for example to reclaim VAT on your supplies.

If you’re registered for VAT you must send a return every 3 months.

Work out your taxable turnover

To work out your VAT taxable turnover add up the total value of everything you sell in a 12-month period that is not:

exempt from VAT

outside the scope of VAT

Check what VAT rate applies to your charity’s activities.

Exempt from VAT

You cannot charge VAT on exempt goods and services (such as the provision of welfare services). You cannot normally reclaim VAT on any goods and services purchased in relation to an exempt business activity.

You cannot register for VAT if all your business activities are exempt from VAT.

Outside the scope of VAT

Income from non-business activities is ‘outside the scope’ of VAT (you cannot charge or reclaim VAT on them). This includes:

donations where nothing is given in return

grant funding given to support your charitable activities where nothing is given in return

activities where your organisation does not make a charge

Read more about what counts as a business activity.

Charging VAT

Once you’ve registered you must charge VAT at the correct rate on everything you supply.

Reclaiming VAT

If you’re registered you may be able to reclaim VAT when you file your VAT Return.

You can reclaim the VAT you were charged on goods and services relating to your taxable business activities.

Exports outside the UK

If you supply goods outside the UK free of charge (for example as aid), you can treat this as a zero-rate business activity (0% VAT) so you can reclaim the VAT on any associated costs.

You can choose to register if it’s below this, for example if you want to reclaim VAT on your supplies.

VAT for charities

Overview

As a charity you do not pay VAT when you buy some goods and services.

Community amateur sports clubs (CASCs) do not qualify for the same VAT reliefs as charities.

How to get VAT relief

When you must register for VAT

Get help with VAT

Contact HM Revenue and Customs (HMRC) if you have questions about VAT for your charity.

What qualifies for VAT relief

What qualifies for the reduced rate

Your charity pays 5% VAT on fuel and power if they’re for:

residential accommodation (for example, a children’s home or care home for the elderly)

charitable non-business activities (for example, free daycare for disabled people)

What qualifies for the zero rate

advertising and items for collecting donations

aids for disabled people

construction services

drugs and chemicals

equipment for making ‘talking’ books and newspapers

lifeboats and associated equipment, including fuel

medicine or ingredients for medicine

resuscitation training models

medical, veterinary and scientific equipment

ambulances

goods for disabled people

motor vehicles designed or adapted for a disability

rescue equipment

VAT-free goods from outside the UK

basic necessities

equipment and office materials to help run your organisation for the benefit of people in need

goods to be used or sold at charity events

You can check which goods you can claim VAT relief for, as well as how to claim.

How to claim VAT relief

To get VAT relief you must give your supplier:

evidence that you’re a charity

a written declaration or ‘certificate’ confirming that you’re eligible for the relief

Evidence of charitable status

This can be either your:

Charity Commission registration number

letter of recognition from HM Revenue and Customs (HMRC)

Scottish and Northern Irish charities must provide their letter of recognition from HMRC.

Written declaration

If you’re buying building or construction services at zero VAT, the certificate must follow a set format.

Charities and VAT registration

You can choose to register if it’s below this, for example to reclaim VAT on your supplies.

If you’re registered for VAT you must send a return every 3 months.

Work out your taxable turnover

exempt from VAT

outside the scope of VAT

Check what VAT rate applies to your charity’s activities.

Exempt from VAT

You cannot register for VAT if all your business activities are exempt from VAT.

Outside the scope of VAT

donations where nothing is given in return

grant funding given to support your charitable activities where nothing is given in return

activities where your organisation does not make a charge

Read more about what counts as a business activity.

Charging VAT

Once you’ve registered you must charge VAT at the correct rate on everything you supply.

Reclaiming VAT

If you’re registered you may be able to reclaim VAT when you file your VAT Return.

Exports outside the UK

VAT for charities

Overview

As a charity you do not pay VAT when you buy some goods and services.

Community amateur sports clubs (CASCs) do not qualify for the same VAT reliefs as charities.

How to get VAT relief

When you must register for VAT

You can choose to register if it’s below this, for example if you want to reclaim VAT on your supplies.

Get help with VAT

Contact HM Revenue and Customs (HMRC) if you have questions about VAT for your charity.

What qualifies for VAT relief

What qualifies for the reduced rate

Your charity pays 5% VAT on fuel and power if they’re for:

residential accommodation (for example, a children’s home or care home for the elderly)

charitable non-business activities (for example, free daycare for disabled people)

What qualifies for the zero rate

advertising and items for collecting donations

aids for disabled people

construction services

drugs and chemicals

equipment for making ‘talking’ books and newspapers

lifeboats and associated equipment, including fuel

medicine or ingredients for medicine

resuscitation training models

medical, veterinary and scientific equipment

ambulances

goods for disabled people

motor vehicles designed or adapted for a disability

rescue equipment

VAT-free goods from outside the UK

basic necessities

equipment and office materials to help run your organisation for the benefit of people in need

goods to be used or sold at charity events

You can check which goods you can claim VAT relief for, as well as how to claim.

How to claim VAT relief

To get VAT relief you must give your supplier:

evidence that you’re a charity

a written declaration or ‘certificate’ confirming that you’re eligible for the relief

Evidence of charitable status

This can be either your:

Charity Commission registration number

letter of recognition from HM Revenue and Customs (HMRC)

Scottish and Northern Irish charities must provide their letter of recognition from HMRC.

Written declaration

If you’re buying building or construction services at zero VAT, the certificate must follow a set format.

Charities and VAT registration

You can choose to register if it’s below this, for example to reclaim VAT on your supplies.

If you’re registered for VAT you must send a return every 3 months.

Work out your taxable turnover

exempt from VAT

outside the scope of VAT

Check what VAT rate applies to your charity’s activities.

Exempt from VAT

You cannot register for VAT if all your business activities are exempt from VAT.

Outside the scope of VAT

donations where nothing is given in return

grant funding given to support your charitable activities where nothing is given in return

activities where your organisation does not make a charge

Read more about what counts as a business activity.

Charging VAT

Once you’ve registered you must charge VAT at the correct rate on everything you supply.

Reclaiming VAT

If you’re registered you may be able to reclaim VAT when you file your VAT Return.

Exports outside the UK

VAT for charities

Overview

As a charity you do not pay VAT when you buy some goods and services.

Community amateur sports clubs (CASCs) do not qualify for the same VAT reliefs as charities.

How to get VAT relief

When you must register for VAT

You can choose to register if it’s below this, for example if you want to reclaim VAT on your supplies.

Get help with VAT

Contact HM Revenue and Customs (HMRC) if you have questions about VAT for your charity.

What qualifies for VAT relief

What qualifies for the reduced rate

Your charity pays 5% VAT on fuel and power if they’re for:

residential accommodation (for example, a children’s home or care home for the elderly)

charitable non-business activities (for example, free daycare for disabled people)

What qualifies for the zero rate

advertising and items for collecting donations

aids for disabled people

construction services

drugs and chemicals

equipment for making ‘talking’ books and newspapers

lifeboats and associated equipment, including fuel

medicine or ingredients for medicine

resuscitation training models

medical, veterinary and scientific equipment

ambulances

goods for disabled people

motor vehicles designed or adapted for a disability

rescue equipment

VAT-free goods from outside the UK

basic necessities

equipment and office materials to help run your organisation for the benefit of people in need

goods to be used or sold at charity events

You can check which goods you can claim VAT relief for, as well as how to claim.

How to claim VAT relief

To get VAT relief you must give your supplier:

evidence that you’re a charity

a written declaration or ‘certificate’ confirming that you’re eligible for the relief

Evidence of charitable status

This can be either your:

Charity Commission registration number

letter of recognition from HM Revenue and Customs (HMRC)

Scottish and Northern Irish charities must provide their letter of recognition from HMRC.

Written declaration

If you’re buying building or construction services at zero VAT, the certificate must follow a set format.

Charities and VAT registration

You can choose to register if it’s below this, for example to reclaim VAT on your supplies.

If you’re registered for VAT you must send a return every 3 months.

Work out your taxable turnover

exempt from VAT

outside the scope of VAT

Check what VAT rate applies to your charity’s activities.

Exempt from VAT

You cannot register for VAT if all your business activities are exempt from VAT.

Outside the scope of VAT

donations where nothing is given in return

grant funding given to support your charitable activities where nothing is given in return

activities where your organisation does not make a charge

Read more about what counts as a business activity.

Charging VAT

Once you’ve registered you must charge VAT at the correct rate on everything you supply.

Reclaiming VAT

If you’re registered you may be able to reclaim VAT when you file your VAT Return.

Exports outside the UK


I run a door lock repair business. Due to the pandemic, there was not much work and borrowed some money from a small money lending firm and could not repay it and they have filed a court claim I am prepared to pay the money in instalments. Will the court accept me paying in instalments ?

You can respond by:

Respond to a court claim for money

How to respond

You’ll get a letter or email if someone claims you owe them money.  You must respond by the date on the email or letter you receive.

You can respond by:

paying the full amount

paying only what you think you owe

defending the claim (if you do not think you owe any money or you’ve already paid)

You might have to pay more or get a county court judgment (CCJ) if you do not respond in time.

If you need more time to respond

You can ask for another 14 days to respond if you’re defending the claim or paying only what you think you owe.

Download and fill in the acknowledgement of service form in the response pack.

Send it to the court address on the claim form.

The process is different in Scotland.

Pay the full amount

Send a cheque or postal order made payable to the person or business you owe money to (the ‘claimant’). Their name and address will be on the claim form.

You can also pay the claimant in person.

Keep proof (for example, your bank records or a receipt from the claimant) to show you’ve paid.

If you cannot afford to pay the full amount at once

You can offer to pay in instalments or by a certain date.

Download and fill in either:

form N9A if the claim is for a specified amount

form N9C if the claim is for an unspecified amount

You must say how you want to pay (a certain amount per month for example) and send the completed form to the address on the claim form.

If the claimant does not accept your offer, the court will decide how you pay.

You can be taken to court and you may have to pay extra costs if you do not keep up the payments.

If the claim is for an unspecified amount

Download and fill in admission form N9A. Either:

ask the court to decide how much you owe

offer to pay a certain amount

You might have to give more information at a hearing if you ask the court to decide or the claimant rejects your offer.

The court will tell you when and where the hearing will take place.

If you’ve already paid

You must defend the claim if you’ve already paid the claimant.

You might still have to pay court fees if you paid the claimant after they made the claim.

Pay some of the money

If you do not agree with the amount on the claim form, you can apply to the court to pay only what you think you owe.

You must send the court both:

an admission form to say how much you’ll pay

a defence form to explain why you do not owe the full amount

Respond online if the claim was made using Money Claim Online.

Otherwise, which forms you fill in will depend on whether the claim is for a fixed (‘specified’) or an unspecified amount.

The claim is for a specified amount

Download and fill in:

admission form N9A

defence form N9B

The claim is for an unspecified amount

Download and fill in:

admission form N9C

defence form N9D

If your offer is rejected

The court will decide how much you owe.

You might have to give more information at a hearing. The court will tell you when and where the hearing will take place.

Defend the claim

You can defend the claim if either:

you do not think you owe the other person or business any money

you’ve already paid them

You can also make a claim against them (‘counterclaim’) if you think they owe you money. You might have to pay a court fee.

Download and fill in either:

form N9B if the claim is for a fixed (‘specified’) amount

form N9D if the claim is for an unspecified amount

You can respond online if the claim was made using an online service.

The court will decide whether you owe any money, and how much.

Going to a court hearing

If there’s a hearing, you can:

represent yourself

pay for a barrister or solicitor to represent you

ask someone to advise you in court - they do not have to be a lawyer

ask someone to speak on your behalf - you might need to get the court’s permission

Your hearing can be held in the judge’s room or a courtroom in a county court if the claim is for less than £10,000. There might be a more formal hearing if the claim is for more.

Do not go to court if you have coronavirus (COVID-19) symptoms or if you’re self-isolating or in quarantine. Tell the court if you cannot attend.

After the hearing

You’ll get a decision on the day of the hearing. The court will also send you a copy of the decision by post.

Appeal the decision

You can ask to appeal the decision if you think the judge made a mistake during the hearing. You must ask within 21 days of the date the decision was made.

Find out which court or tribunal to appeal to.

Contact Citizens Advice to get advice on appealing.

paying the full amount

Respond to a court claim for money

How to respond

You can respond by:

paying the full amount

paying only what you think you owe

defending the claim (if you do not think you owe any money or you’ve already paid)

You might have to pay more or get a county court judgment (CCJ) if you do not respond in time.

If you need more time to respond

Download and fill in the acknowledgement of service form in the response pack.

Send it to the court address on the claim form.

The process is different in Scotland.

Pay the full amount

You can also pay the claimant in person.

Keep proof (for example, your bank records or a receipt from the claimant) to show you’ve paid.

If you cannot afford to pay the full amount at once

You can offer to pay in instalments or by a certain date.

Download and fill in either:

form N9A if the claim is for a specified amount

form N9C if the claim is for an unspecified amount

If the claimant does not accept your offer, the court will decide how you pay.

You can be taken to court and you may have to pay extra costs if you do not keep up the payments.

If the claim is for an unspecified amount

Download and fill in admission form N9A. Either:

ask the court to decide how much you owe

offer to pay a certain amount

The court will tell you when and where the hearing will take place.

If you’ve already paid

You must defend the claim if you’ve already paid the claimant.

You might still have to pay court fees if you paid the claimant after they made the claim.

Pay some of the money

You must send the court both:

an admission form to say how much you’ll pay

a defence form to explain why you do not owe the full amount

Respond online if the claim was made using Money Claim Online.

The claim is for a specified amount

Download and fill in:

admission form N9A

defence form N9B

The claim is for an unspecified amount

Download and fill in:

admission form N9C

defence form N9D

If your offer is rejected

The court will decide how much you owe.

Defend the claim

You can defend the claim if either:

you do not think you owe the other person or business any money

you’ve already paid them

Download and fill in either:

form N9B if the claim is for a fixed (‘specified’) amount

form N9D if the claim is for an unspecified amount

You can respond online if the claim was made using an online service.

The court will decide whether you owe any money, and how much.

Going to a court hearing

If there’s a hearing, you can:

represent yourself

pay for a barrister or solicitor to represent you

ask someone to advise you in court - they do not have to be a lawyer

ask someone to speak on your behalf - you might need to get the court’s permission

After the hearing

Appeal the decision

Find out which court or tribunal to appeal to.

Contact Citizens Advice to get advice on appealing.

If you cannot afford to pay the full amount at once

Respond to a court claim for money

How to respond

You can respond by:

paying the full amount

paying only what you think you owe

defending the claim (if you do not think you owe any money or you’ve already paid)

You might have to pay more or get a county court judgment (CCJ) if you do not respond in time.

If you need more time to respond

Download and fill in the acknowledgement of service form in the response pack.

Send it to the court address on the claim form.

The process is different in Scotland.

Pay the full amount

You can also pay the claimant in person.

Keep proof (for example, your bank records or a receipt from the claimant) to show you’ve paid.

You can offer to pay in instalments or by a certain date.

Download and fill in either:

form N9A if the claim is for a specified amount

form N9C if the claim is for an unspecified amount

If the claimant does not accept your offer, the court will decide how you pay.

You can be taken to court and you may have to pay extra costs if you do not keep up the payments.

If the claim is for an unspecified amount

Download and fill in admission form N9A. Either:

ask the court to decide how much you owe

offer to pay a certain amount

The court will tell you when and where the hearing will take place.

If you’ve already paid

You must defend the claim if you’ve already paid the claimant.

You might still have to pay court fees if you paid the claimant after they made the claim.

Pay some of the money

You must send the court both:

an admission form to say how much you’ll pay

a defence form to explain why you do not owe the full amount

Respond online if the claim was made using Money Claim Online.

The claim is for a specified amount

Download and fill in:

admission form N9A

defence form N9B

The claim is for an unspecified amount

Download and fill in:

admission form N9C

defence form N9D

If your offer is rejected

The court will decide how much you owe.

Defend the claim

You can defend the claim if either:

you do not think you owe the other person or business any money

you’ve already paid them

Download and fill in either:

form N9B if the claim is for a fixed (‘specified’) amount

form N9D if the claim is for an unspecified amount

You can respond online if the claim was made using an online service.

The court will decide whether you owe any money, and how much.

Going to a court hearing

If there’s a hearing, you can:

represent yourself

pay for a barrister or solicitor to represent you

ask someone to advise you in court - they do not have to be a lawyer

ask someone to speak on your behalf - you might need to get the court’s permission

After the hearing

Appeal the decision

Find out which court or tribunal to appeal to.

Contact Citizens Advice to get advice on appealing.

You can offer to pay in instalments or by a certain date.

Respond to a court claim for money

How to respond

You can respond by:

paying the full amount

paying only what you think you owe

defending the claim (if you do not think you owe any money or you’ve already paid)

You might have to pay more or get a county court judgment (CCJ) if you do not respond in time.

If you need more time to respond

Download and fill in the acknowledgement of service form in the response pack.

Send it to the court address on the claim form.

The process is different in Scotland.

Pay the full amount

You can also pay the claimant in person.

Keep proof (for example, your bank records or a receipt from the claimant) to show you’ve paid.

If you cannot afford to pay the full amount at once

Download and fill in either:

form N9A if the claim is for a specified amount

form N9C if the claim is for an unspecified amount

If the claimant does not accept your offer, the court will decide how you pay.

You can be taken to court and you may have to pay extra costs if you do not keep up the payments.

If the claim is for an unspecified amount

Download and fill in admission form N9A. Either:

ask the court to decide how much you owe

offer to pay a certain amount

The court will tell you when and where the hearing will take place.

If you’ve already paid

You must defend the claim if you’ve already paid the claimant.

You might still have to pay court fees if you paid the claimant after they made the claim.

Pay some of the money

You must send the court both:

an admission form to say how much you’ll pay

a defence form to explain why you do not owe the full amount

Respond online if the claim was made using Money Claim Online.

The claim is for a specified amount

Download and fill in:

admission form N9A

defence form N9B

The claim is for an unspecified amount

Download and fill in:

admission form N9C

defence form N9D

If your offer is rejected

The court will decide how much you owe.

Defend the claim

You can defend the claim if either:

you do not think you owe the other person or business any money

you’ve already paid them

Download and fill in either:

form N9B if the claim is for a fixed (‘specified’) amount

form N9D if the claim is for an unspecified amount

You can respond online if the claim was made using an online service.

The court will decide whether you owe any money, and how much.

Going to a court hearing

If there’s a hearing, you can:

represent yourself

pay for a barrister or solicitor to represent you

ask someone to advise you in court - they do not have to be a lawyer

ask someone to speak on your behalf - you might need to get the court’s permission

After the hearing

Appeal the decision

Find out which court or tribunal to appeal to.

Contact Citizens Advice to get advice on appealing.

If the claimant does not accept your offer, the court will decide how you pay.

Respond to a court claim for money

How to respond

You can respond by:

paying the full amount

paying only what you think you owe

defending the claim (if you do not think you owe any money or you’ve already paid)

You might have to pay more or get a county court judgment (CCJ) if you do not respond in time.

If you need more time to respond

Download and fill in the acknowledgement of service form in the response pack.

Send it to the court address on the claim form.

The process is different in Scotland.

Pay the full amount

You can also pay the claimant in person.

Keep proof (for example, your bank records or a receipt from the claimant) to show you’ve paid.

If you cannot afford to pay the full amount at once

You can offer to pay in instalments or by a certain date.

Download and fill in either:

form N9A if the claim is for a specified amount

form N9C if the claim is for an unspecified amount

You can be taken to court and you may have to pay extra costs if you do not keep up the payments.

If the claim is for an unspecified amount

Download and fill in admission form N9A. Either:

ask the court to decide how much you owe

offer to pay a certain amount

The court will tell you when and where the hearing will take place.

If you’ve already paid

You must defend the claim if you’ve already paid the claimant.

You might still have to pay court fees if you paid the claimant after they made the claim.

Pay some of the money

You must send the court both:

an admission form to say how much you’ll pay

a defence form to explain why you do not owe the full amount

Respond online if the claim was made using Money Claim Online.

The claim is for a specified amount

Download and fill in:

admission form N9A

defence form N9B

The claim is for an unspecified amount

Download and fill in:

admission form N9C

defence form N9D

If your offer is rejected

The court will decide how much you owe.

Defend the claim

You can defend the claim if either:

you do not think you owe the other person or business any money

you’ve already paid them

Download and fill in either:

form N9B if the claim is for a fixed (‘specified’) amount

form N9D if the claim is for an unspecified amount

You can respond online if the claim was made using an online service.

The court will decide whether you owe any money, and how much.

Going to a court hearing

If there’s a hearing, you can:

represent yourself

pay for a barrister or solicitor to represent you

ask someone to advise you in court - they do not have to be a lawyer

ask someone to speak on your behalf - you might need to get the court’s permission

After the hearing

You’ll get a decision on the day of the hearing. The court will also send you a copy of the decision by post.

Appeal the decision

Find out which court or tribunal to appeal to.

Contact Citizens Advice to get advice on appealing.


I own and manage a hairdressers and we are currently under performing. Is it possible to claim on interest payments for equipment I have bought?

You claim for the cost of things that are not business assets in a different way. This includes:

Claim capital allowances

Overview

You can claim capital allowances when you buy assets that you keep to use in your business, for example:

equipment

machinery

business vehicles, for example cars, vans or lorries

These are known as plant and machinery.

You can deduct some or all of the value of the item from your profits before you pay tax.

This guide is also available in Welsh (Cymraeg).

If you’re a sole trader or partner and have an income of £150,000 or less a year, you may be able to use a simpler system called cash basis instead.

Work out the value of your item

In most cases, the value is what you paid for the item. Use the market value (the amount you’d expect to sell it for) instead if:

you owned it before you started using it in your business

it was a gift

Other business costs

your business’s day-to-day running costs

items that it’s your trade to buy and sell

interest payments or finance costs for buying assets

Claim these costs as business expenses if you’re a sole trader or partner, or deduct from your profits as a business cost if you’re a limited company.

Other capital allowances

As well as plant and machinery, you can also claim capital allowances for:

renovating business premises in disadvantaged areas of the UK

extracting minerals

research and development

‘know-how’ (intellectual property about industrial techniques)

patents

dredging

structure and buildings

If you let out residential property

You can only claim for items in residential property if your business qualifies as a furnished holiday lettings business. In each year the property must be:

available for holiday letting for 210 days

let for 105 days or more

What you can claim on

You can claim capital allowances on items that you keep to use in your business - these are known as ‘plant and machinery’.

In most cases you can deduct the full cost of these items from your profits before tax using annual investment allowance (AIA).

What does not count as plant and machinery

You cannot claim capital allowances on:

things you lease - you must own them

buildings, including doors, gates, shutters, mains water and gas systems

land and structures, for example bridges, roads, docks

items used only for business entertainment, for example a yacht or karaoke machine

What counts as plant and machinery

Plant and machinery includes:

items that you keep to use in your business, including cars

costs of demolishing plant and machinery

parts of a building considered integral, known as ‘integral features’

some fixtures, for example fitted kitchens or bathroom suites

alterations to a building to install other plant and machinery - this does not include repairs

Claim repairs as business expenses if you’re a sole trader or partner - deduct from your profits as a business cost if you’re a limited company.

Integral features

Integral features are:

lifts, escalators and moving walkways

space and water heating systems

air-conditioning and air cooling systems

hot and cold water systems (but not toilet and kitchen facilities)

electrical systems, including lighting systems

external solar shading

Fixtures

You can claim for fixtures, for example:

fitted kitchens

bathroom suites

fire alarm and CCTV systems

You can claim if you rent or own the building, but only the person who bought the item can claim.

When you buy a building from a previous business owner you can only claim for integral features and fixtures that they claimed for.

You must agree the value of the fixtures with the seller. If you do not you cannot claim for them. Agreeing the value also means the person selling the assets can account correctly for them.

If you let residential property

You can only claim for items in residential property if either:

you run a furnished holiday lettings business

the item is in the common parts of a residential building, for example a table in the hallway of a block of flats

Care workers

There are special rules if you run a care business.

Annual investment allowance

You can deduct the full value of an item that qualifies for annual investment allowance (AIA) from your profits before tax.

If you sell the item after claiming AIA you may need to pay tax.

What you can claim on

You can claim AIA on most plant and machinery up to the AIA amount.

What you cannot claim on

You cannot claim AIA on:

cars

items you owned for another reason before you started using them in your business

items given to you or your business

Claim writing down allowances instead.

The AIA amount

The AIA amount has temporarily increased to £1 million between 1 January 2019 and 31 December 2020.

Changes to the AIA

The AIA amount has changed several times since April 2008.

If the AIA changed in the period you’re claiming for, you need to adjust the amount you can claim.

AIA | Sole traders/partners | Limited companies

1 million | 1 January 2019 - 31 December 2020 | 1 January 2019 - 31 December 2020

£200,000 | 1 January 2016 - 31 December 2018 | 1 January 2016 - 31 December 2018

£500,000 | 6 April 2014 - 31 December 2015 | 1 April 2014 - 31 December 2015

£250,000 | 1 January 2013 - 5 April 2014 | 1 January 2013 - 31 March 2014

£25,000 | 6 April 2012 - 31 December 2012 | 1 April 2012 - 31 December 2012

£100,000 | 6 April 2010 - 5 April 2012 | 1 April 2010 - 31 March 2012

£50,000 | 6 April 2008 - 5 April 2010 | 1 April 2008 - 31 March 2010

You get a new allowance for each accounting period.

If your accounting period is more or less than 12 months

Adjust your AIA if your accounting period is more or less than 12 months.

The rules are different if your accounting period is longer than 18 months or you have a gap or overlap between accounting periods.

When you can claim

You can only claim AIA in the period you bought the item.

The date you bought it is:

when you signed the contract, if payment is due within less than 4 months

when payment’s due, if it’s due more than 4 months later

If you buy something under a hire purchase contract you can claim for the payments you have not made yet when you start using the item. You cannot claim on the interest payments.

If your business closes, you cannot claim AIA for items bought in the final accounting period.

If you do not want to claim the full cost

If you do not want to claim the full cost, for example you have low profits, you can claim:

writing down allowances instead

part of the cost as AIA and part as writing down allowances

Items you also use outside your business

You cannot claim the full value of items you also use outside your business if you’re a sole trader or partner. Reduce the capital allowances you claim by the amount you use the asset outside your business.

If you spend more than the AIA amount

Claim writing down allowances on any amount above the AIA. If a single item takes you above the AIA amount you can split the value between the types of allowance.

Mixed partnerships

AIA is not available for partnerships where one of the partners is a company or another partnership.

More than one business or trade

If you’re a sole trader or a partner and you have more than one business or trade, each business usually gets an AIA.

You only get one AIA if the businesses are both:

controlled by the same person

in the same premises or have similar activities

If 2 or more limited companies are controlled by the same person they only get one AIA between them. They can choose how to share the AIA.

How to claim

Claim on your tax return.

First year allowances

If you buy an asset that qualifies for first year allowances you can deduct the full cost from your profits before tax.

You can claim first year allowances in addition to annual investment allowance - they do not count towards your AIA limit.

What qualifies

You can claim ‘enhanced capital allowances’ (a type of first year allowances) for the following energy and water efficient equipment:

some cars with low CO2 emissions

energy saving equipment that’s on the energy technology product list, for example certain motors

water saving equipment that’s on the water efficient technologies product list, for example meters, efficient toilets and taps

plant and machinery for gas refuelling stations, for example storage tanks, pumps

gas, biogas and hydrogen refuelling equipment

new zero-emission goods vehicles

You cannot normally claim on items your business buys to lease to other people or for use within a home you let out.

How to claim

Claim on your tax return.

If you do not claim all the first year allowances you’re entitled to, you can claim part of the cost in the next accounting period using writing down allowances.

Business cars

You can claim capital allowances on cars you buy and use in your business. This means you can deduct part of the value from your profits before you pay tax.

Use writing down allowances to work out what you can claim - cars do not qualify for annual investment allowance (AIA).

Sole traders and partners

If you’re a sole trader or a partner you can claim simplified mileage expenses on business vehicles instead - as long as you have not already claimed for them in another way.

Employees

If you’re an employee you cannot claim capital allowances for cars, motorbikes and bicycles you use for work, but you may be able to claim for business mileage and fuel costs.

What counts as a car

For capital allowances a car is a type of vehicle that:

is suitable for private use - this includes motorhomes

most people use privately

was not built for transporting goods

What does not count

Because they do not count as cars you can claim AIA on:

motorcycles - apart from those bought before 6 April 2009

lorries, vans and trucks

Rates for cars

The rate you can claim depends on the CO2 emissions of your car and the date you bought it.

The main and special rates apply from 1 April for limited companies, and 6 April for sole traders and partners. The first year allowances rate applies from 1 April for all businesses.

Cars bought from April 2021

Description of car | What you can claim

New and unused, CO2 emissions are 0g/km (or car is electric) | First year allowances

New and unused, CO2 emissions are between 1g/km and 50g/km | Main rate allowances

Second hand, CO2 emissions are between 1g/km and 50g/km (or car is electric) | Main rate allowances

New or second hand, CO2 emissions are above 50g/km | Special rate allowances

Cars bought between April 2018 and April 2021

Description of car | What you can claim

New and unused, CO2 emissions are 50g/km or less (or car is electric) | First year allowances

New and unused, CO2 emissions are between 50g/km and 110g/km | Main rate allowances

Second hand, CO2 emissions are 110g/km or less (or car is electric) | Main rate allowances

New or second hand, CO2 emissions are above 110g/km | Special rate allowances

Cars bought between April 2015 and April 2018

Description of car | What you can claim

New and unused, CO2 emissions are 75g/km or less (or car is electric) | First year allowances

New and unused, CO2 emissions are between 75g/km and 130g/km | Main rate allowances

Second hand, CO2 emissions are 130g/km or less (or car is electric) | Main rate allowances

New or second hand, CO2 emissions are above 130g/km | Special rate allowances

Cars bought between April 2013 and April 2015

Description of car | What you can claim

New and unused, CO2 emissions are 95g/km or less (or car is electric) | First year allowances

New and unused, CO2 emissions are between 95g/km and 130g/km | Main rate allowances

Cars bought between April 2009 and April 2013

Description of car | What you can claim

New and unused, CO2 emissions are 110g/km or less (or car is electric) | First year allowances

New and unused, CO2 emissions are between 110g/km and 160g/km | Main rate allowances

Second hand, CO2 emissions are 160g/km or less (or car is electric) | Main rate allowances

New or second hand, CO2 emissions above 160g/km | Special rate allowances

Move the balance of any cars bought before April 2009 to your main rate allowances pool.

If your car does not have an emissions figure use the special rate - use the main rate if it was registered before 1 March 2001.

Using cars outside your business

If you’re a sole trader or partner and you also use your car outside your business, calculate how much you can claim based on the amount of business use.

If your business provides a car for an employee or director you can claim capital allowances on the full cost. You may need to report it as a benefit if they use it personally.

How to claim

When you’ve worked out your capital allowances, claim on your:

Self Assessment tax return if you’re a sole trader

partnership tax return if you’re a partner

Company Tax Return if you’re a limited company - you must include a separate capital allowances calculation

Employees must claim in a different way.

The amount you can claim is deducted from your profits.

When you can claim

You must claim in the accounting period you bought the item if you want to claim the full value under:

annual investment allowance

first year allowances

If you do not want to claim the full value you can claim part of it using writing down allowances. You can do this at any time as long as you still own the item.

When you bought it

The date you bought it is:

when you signed the contract, if payment is due within less than 4 months

when payment’s due, if it’s due more than 4 months later

interest payments or finance costs for buying assets

Claim capital allowances

Overview

You can claim capital allowances when you buy assets that you keep to use in your business, for example:

equipment

machinery

business vehicles, for example cars, vans or lorries

These are known as plant and machinery.

You can deduct some or all of the value of the item from your profits before you pay tax.

This guide is also available in Welsh (Cymraeg).

Work out the value of your item

you owned it before you started using it in your business

it was a gift

Other business costs

You claim for the cost of things that are not business assets in a different way. This includes:

your business’s day-to-day running costs

items that it’s your trade to buy and sell

Other capital allowances

As well as plant and machinery, you can also claim capital allowances for:

renovating business premises in disadvantaged areas of the UK

extracting minerals

research and development

‘know-how’ (intellectual property about industrial techniques)

patents

dredging

structure and buildings

If you let out residential property

available for holiday letting for 210 days

let for 105 days or more

What you can claim on

What does not count as plant and machinery

You cannot claim capital allowances on:

things you lease - you must own them

buildings, including doors, gates, shutters, mains water and gas systems

land and structures, for example bridges, roads, docks

items used only for business entertainment, for example a yacht or karaoke machine

What counts as plant and machinery

Plant and machinery includes:

items that you keep to use in your business, including cars

costs of demolishing plant and machinery

parts of a building considered integral, known as ‘integral features’

some fixtures, for example fitted kitchens or bathroom suites

alterations to a building to install other plant and machinery - this does not include repairs

Integral features

Integral features are:

lifts, escalators and moving walkways

space and water heating systems

air-conditioning and air cooling systems

hot and cold water systems (but not toilet and kitchen facilities)

electrical systems, including lighting systems

external solar shading

Fixtures

You can claim for fixtures, for example:

fitted kitchens

bathroom suites

fire alarm and CCTV systems

You can claim if you rent or own the building, but only the person who bought the item can claim.

If you let residential property

You can only claim for items in residential property if either:

you run a furnished holiday lettings business

the item is in the common parts of a residential building, for example a table in the hallway of a block of flats

Care workers

There are special rules if you run a care business.

Annual investment allowance

If you sell the item after claiming AIA you may need to pay tax.

What you can claim on

You can claim AIA on most plant and machinery up to the AIA amount.

What you cannot claim on

You cannot claim AIA on:

cars

items you owned for another reason before you started using them in your business

items given to you or your business

Claim writing down allowances instead.

The AIA amount

The AIA amount has temporarily increased to £1 million between 1 January 2019 and 31 December 2020.

Changes to the AIA

The AIA amount has changed several times since April 2008.

If the AIA changed in the period you’re claiming for, you need to adjust the amount you can claim.

AIA | Sole traders/partners | Limited companies

1 million | 1 January 2019 - 31 December 2020 | 1 January 2019 - 31 December 2020

£200,000 | 1 January 2016 - 31 December 2018 | 1 January 2016 - 31 December 2018

£500,000 | 6 April 2014 - 31 December 2015 | 1 April 2014 - 31 December 2015

£250,000 | 1 January 2013 - 5 April 2014 | 1 January 2013 - 31 March 2014

£25,000 | 6 April 2012 - 31 December 2012 | 1 April 2012 - 31 December 2012

£100,000 | 6 April 2010 - 5 April 2012 | 1 April 2010 - 31 March 2012

£50,000 | 6 April 2008 - 5 April 2010 | 1 April 2008 - 31 March 2010

You get a new allowance for each accounting period.

If your accounting period is more or less than 12 months

Adjust your AIA if your accounting period is more or less than 12 months.

When you can claim

You can only claim AIA in the period you bought the item.

The date you bought it is:

when you signed the contract, if payment is due within less than 4 months

when payment’s due, if it’s due more than 4 months later

If your business closes, you cannot claim AIA for items bought in the final accounting period.

If you do not want to claim the full cost

If you do not want to claim the full cost, for example you have low profits, you can claim:

writing down allowances instead

part of the cost as AIA and part as writing down allowances

Items you also use outside your business

If you spend more than the AIA amount

Mixed partnerships

AIA is not available for partnerships where one of the partners is a company or another partnership.

More than one business or trade

You only get one AIA if the businesses are both:

controlled by the same person

in the same premises or have similar activities

How to claim

Claim on your tax return.

First year allowances

What qualifies

some cars with low CO2 emissions

energy saving equipment that’s on the energy technology product list, for example certain motors

plant and machinery for gas refuelling stations, for example storage tanks, pumps

gas, biogas and hydrogen refuelling equipment

new zero-emission goods vehicles

How to claim

Claim on your tax return.

Business cars

Sole traders and partners

Employees

What counts as a car

For capital allowances a car is a type of vehicle that:

is suitable for private use - this includes motorhomes

most people use privately

was not built for transporting goods

What does not count

Because they do not count as cars you can claim AIA on:

motorcycles - apart from those bought before 6 April 2009

lorries, vans and trucks

Rates for cars

The rate you can claim depends on the CO2 emissions of your car and the date you bought it.

Cars bought from April 2021

Description of car | What you can claim

New and unused, CO2 emissions are 0g/km (or car is electric) | First year allowances

New and unused, CO2 emissions are between 1g/km and 50g/km | Main rate allowances

Second hand, CO2 emissions are between 1g/km and 50g/km (or car is electric) | Main rate allowances

New or second hand, CO2 emissions are above 50g/km | Special rate allowances

Cars bought between April 2018 and April 2021

Description of car | What you can claim

New and unused, CO2 emissions are 50g/km or less (or car is electric) | First year allowances

New and unused, CO2 emissions are between 50g/km and 110g/km | Main rate allowances

Second hand, CO2 emissions are 110g/km or less (or car is electric) | Main rate allowances

New or second hand, CO2 emissions are above 110g/km | Special rate allowances

Cars bought between April 2015 and April 2018

Description of car | What you can claim

New and unused, CO2 emissions are 75g/km or less (or car is electric) | First year allowances

New and unused, CO2 emissions are between 75g/km and 130g/km | Main rate allowances

Second hand, CO2 emissions are 130g/km or less (or car is electric) | Main rate allowances

New or second hand, CO2 emissions are above 130g/km | Special rate allowances

Cars bought between April 2013 and April 2015

Description of car | What you can claim

New and unused, CO2 emissions are 95g/km or less (or car is electric) | First year allowances

New and unused, CO2 emissions are between 95g/km and 130g/km | Main rate allowances

Cars bought between April 2009 and April 2013

Description of car | What you can claim

New and unused, CO2 emissions are 110g/km or less (or car is electric) | First year allowances

New and unused, CO2 emissions are between 110g/km and 160g/km | Main rate allowances

Second hand, CO2 emissions are 160g/km or less (or car is electric) | Main rate allowances

New or second hand, CO2 emissions above 160g/km | Special rate allowances

Move the balance of any cars bought before April 2009 to your main rate allowances pool.

Using cars outside your business

How to claim

When you’ve worked out your capital allowances, claim on your:

Self Assessment tax return if you’re a sole trader

partnership tax return if you’re a partner

Company Tax Return if you’re a limited company - you must include a separate capital allowances calculation

Employees must claim in a different way.

The amount you can claim is deducted from your profits.

When you can claim

You must claim in the accounting period you bought the item if you want to claim the full value under:

annual investment allowance

first year allowances

When you bought it

The date you bought it is:

when you signed the contract, if payment is due within less than 4 months

when payment’s due, if it’s due more than 4 months later