My pension pot has risen to £1,080,000 this year. My yearly income is £500,000. I am looking at the tax I will pay now. Will I pay any additional tax now I have gone over the lifetime allowance?

You usually pay tax if savings in your pension pots go above:

Tax on your private pension contributions

Overview

Your private pension contributions are tax-free up to certain limits.

This applies to most private pension schemes, for example:

workplace pensions

personal and stakeholder pensions

overseas pension schemes that qualify for UK tax relief - ask your provider if it’s a ‘qualifying overseas pension scheme’

Pension schemes must be registered with HMRC to qualify for tax relief. Check with your pension provider if you’re unsure if your scheme is registered or not.

You pay tax when you take money out of a pension.

Limits to your tax-free contributions

100% of your earnings in a year - this is the limit on tax relief you get

£40,000 a year - check your ‘annual allowance’

£1,073,100 in your lifetime - this is the lifetime allowance

You also pay tax on contributions if your pension provider:

is not registered for tax relief with HM Revenue and Customs (HMRC)

does not invest your pension pot according to HMRC’s rules

Tax relief

You can get tax relief on private pension contributions worth up to 100% of your annual earnings.

You get the tax relief automatically if your:

employer takes workplace pension contributions out of your pay before deducting Income Tax

rate of Income Tax is 20% - your pension provider will claim it as tax relief and add it to your pension pot (‘relief at source’)

If your rate of Income Tax in Scotland is 19% your pension provider will claim tax relief for you at a rate of 20%. You do not need to pay the difference.

UK tax relief is also available on contributions made to certain types of overseas pension schemes.

It’s up to you to make sure you’re not getting tax relief on pension contributions worth more than 100% of your annual earnings. HM Revenue and Customs (HMRC) can ask you to pay back anything over this limit.

Relief at source

You get relief at source in all personal and stakeholder pensions, and some workplace pensions.

To get relief at source

Before paying into a scheme, you need to agree to certain conditions about your contributions (‘make declarations’). Your pension provider will tell you what these are.

You also need to give your pension provider your:

full name and address

date of birth

National Insurance number

employment status - or tell them if you’re retired, a full time student, a carer or aged under 16

Your employer may do this for you if you’re automatically enrolled in their pension scheme.

Your pension provider will let you know if this is the case and ask you to confirm your details are correct. You must do this within 30 days.

When you have to claim tax relief

You may be able to claim tax relief on pension contributions if:

you pay Income Tax at a rate above 20% and your pension provider claims the first 20% for you (relief at source)

your pension scheme is not set up for automatic tax relief

someone else pays into your pension

Claim tax relief in England, Wales or Northern Ireland

You can claim additional tax relief on your Self Assessment tax return for money you put into a private pension of:

20% up to the amount of any income you have paid 40% tax on

25% up to the amount of any income you have paid 45% tax on

You can also call or write to HMRC to claim if you pay Income Tax at 40%.

Claim tax relief in Scotland

1% up to the amount of any income you have paid 21% tax on

21% up to the amount of any income you have paid 41% tax on

26% up to the amount of any income you have paid 46% tax on

You can call or write to HMRC to claim if you do not fill in a Self Assessment tax return.

If your pension scheme is not set up for automatic tax relief

Claim tax relief in your Self Assessment tax return if your pension scheme is not set up for automatic tax relief.

Call or write to HMRC if you do not fill in a tax return.

You cannot claim tax relief if your pension scheme is not registered with HMRC.

If someone else pays into your pension

When someone else (for example your partner) pays into your pension, you automatically get tax relief at 20% if your pension provider claims it for you (relief at source).

If you’re in a workplace pension that allows other people to contribute you may need to claim the tax relief on those contributions - call or write to HMRC.

If you do not pay Income Tax

You still automatically get tax relief at 20% on the first £2,880 you pay into a pension each tax year (6 April to 5 April) if both of the following apply to you:

you do not pay Income Tax, for example because you’re on a low income

your pension provider claims tax relief for you at a rate of 20% (relief at source)

Life insurance policies

You cannot get tax relief if you use your pension contributions to pay a personal term assurance policy, unless it’s a protected policy.

Personal term assurance is a life insurance policy that either:

ends when the first insured person dies

insures people who are all from the same family

Annual allowance

Your annual allowance is the most you can save in your pension pots in a tax year (6 April to 5 April) before you have to pay tax.

You’ll only pay tax if you go above the annual allowance. This is £40,000 this tax year.

What counts towards the annual allowance

Your annual allowance applies to all of your private pensions, if you have more than one. This includes:

the total amount paid in to a defined contribution scheme in a tax year by you or anyone else (for example, your employer)

any increase in a defined benefit scheme in a tax year

If you use all of your annual allowance for the current tax year

You might be able to carry over any annual allowance you did not use from the previous 3 tax years.

When your annual allowance is lower than £40,000

Your annual allowance might be lower if you have:

flexibly accessed your pension pot

a high income

If you flexibly access your pension

Your annual allowance might be lower if you flexibly access your pension. For example, this could include taking:

cash or a short-term annuity from a flexi-access drawdown fund

cash from a pension pot (‘uncrystallised funds pension lump sums’)

The lower allowance is called the ‘money purchase annual allowance’.

If you have a high income

You’ll have a reduced (‘tapered’) annual allowance in the current tax year if both:

your ‘threshold income’ is over £200,000

your ‘adjusted income’ is over £240,000

The threshold income and adjusted income limits are different for earlier tax years.

Work out your reduced annual allowance.

If you go above the annual allowance

You’ll get a statement from your pension provider telling you if you go above the annual allowance in their scheme. If you’re in more than one pension scheme, ask each pension provider for statements.

You can also use a calculator to work out how much you’ve gone above the allowance.

If you go over your annual allowance, either you or your pension provider must pay the tax.

Fill in the ‘Pension savings tax charges’ section of a Self Assessment tax return to tell HMRC about the tax, even if your pension provider pays all or part of it. You’ll need form SA101 if you’re using a paper form.

You can still claim tax relief for pension contributions on your Self Assessment tax return if you’re above the annual allowance.

HMRC does not tax anyone for going over their annual allowance in a tax year if they:

retired and took all their pension pots because of serious ill health

died

Lifetime allowance

You usually pay tax if your pension pots are worth more than the lifetime allowance. This is currently £1,073,100.

You might be able to protect your pension pot from reductions to the lifetime allowance.

Check how much lifetime allowance you’ve used

Ask your pension provider how much of your lifetime allowance you’ve used.

If you’re in more than one pension scheme, you must add up what you’ve used in all pension schemes you belong to.

What counts towards your allowance depends on the type of pension pot you get.

Type of pension pot | What counts towards your lifetime allowance

Defined contribution - personal, stakeholder and most workplace schemes | Money in pension pots that goes towards paying you, however you decide to take the money

Defined benefit - some workplace schemes | Usually 20 times the pension you get in the first year plus your lump sum - check with your pension provider

Your pension provider may ask for information about other pension schemes you’re in so they can check if you’re above your lifetime allowance when you:

decide to take money from a pension pot

turn 75

transfer your pension overseas

Pay tax if you go above your lifetime allowance

You’ll get a statement from your pension provider telling you how much tax you owe if you go above your lifetime allowance. Your pension provider will deduct the tax before you start getting your pension.

You’ll need to report the tax deducted by filling in a Self Assessment tax return - download and fill in form SA101 if you’re using paper forms. You’ll get information from your pension provider to help you do this.

If you die before taking your pension HM Revenue and Customs (HMRC) will bill the person who inherits your pension for the tax.

Rates

The rate of tax you pay on pension savings above your lifetime allowance depends on how the money is paid to you - the rate is:

55% if you get it as a lump sum

25% if you get it any other way, for example pension payments or cash withdrawals

Protect your lifetime allowance

The lifetime allowance was reduced in April 2016. You can apply to protect your lifetime allowance from this reduction.

Tell your pension provider the type of protection and the protection reference number when you decide to take money from your pension pot.

Withdrawing cash from a pension pot

You cannot withdraw cash from a defined contribution pension pot (‘uncrystallised funds pension lump sums’) if you have:

primary or enhanced protection covering a lump sum worth more than £375,000

‘lifetime allowance enhancement factor’ if your unused lifetime allowance is less than 25% of the cash you want to withdraw

Reporting changes to HMRC

You can lose enhanced protection or any type of fixed protection if:

you make new savings in a pension scheme

you are enrolled in a new workplace pension scheme

you transfer money between pension schemes in a way that does not meet the transfer rules

you’ve got enhanced protection and, when you take your pension benefits, their value has increased more than the amount allowed in the enhanced protection tax rules - this is called ‘relevant benefit accrual’

you’ve got fixed protection and the value of your pension pot in any tax year grows at a higher rate than is allowed by the tax rules - this is called ‘benefit accrual’

You can report changes online or by post.

Ask your employer whether they’re likely to enrol you in a workplace pension. To make sure you do not lose protection, you can either:

opt out of most schemes within a month

ask not to be enrolled in some schemes - your employer may need evidence of your lifetime allowance protection

Tell HMRC in writing if you think you might have lost your protection.

If you have the right to take your pension before 50

You may have a reduced lifetime allowance if you have the right to take your pension before you’re 50 under a pension scheme you joined before 2006.

This only applies to people in certain jobs (for example professional sports, dance and modelling) who start taking their pension before they’re 55.

Your lifetime allowance is not reduced if you’re in a pension scheme for uniformed services, for example the armed forces, police and fire services.

£1,073,100 in your lifetime - this is the lifetime allowance

Overview

Your private pension contributions are tax-free up to certain limits.

This applies to most private pension schemes, for example:

workplace pensions

personal and stakeholder pensions

overseas pension schemes that qualify for UK tax relief - ask your provider if it’s a ‘qualifying overseas pension scheme’

You pay tax when you take money out of a pension.

Limits to your tax-free contributions

You usually pay tax if savings in your pension pots go above:

100% of your earnings in a year - this is the limit on tax relief you get

£40,000 a year - check your ‘annual allowance’

You also pay tax on contributions if your pension provider:

is not registered for tax relief with HM Revenue and Customs (HMRC)

does not invest your pension pot according to HMRC’s rules

Tax relief

You can get tax relief on private pension contributions worth up to 100% of your annual earnings.

You get the tax relief automatically if your:

employer takes workplace pension contributions out of your pay before deducting Income Tax

rate of Income Tax is 20% - your pension provider will claim it as tax relief and add it to your pension pot (‘relief at source’)

UK tax relief is also available on contributions made to certain types of overseas pension schemes.

Relief at source

You get relief at source in all personal and stakeholder pensions, and some workplace pensions.

To get relief at source

You also need to give your pension provider your:

full name and address

date of birth

National Insurance number

employment status - or tell them if you’re retired, a full time student, a carer or aged under 16

Your employer may do this for you if you’re automatically enrolled in their pension scheme.

When you have to claim tax relief

You may be able to claim tax relief on pension contributions if:

you pay Income Tax at a rate above 20% and your pension provider claims the first 20% for you (relief at source)

your pension scheme is not set up for automatic tax relief

someone else pays into your pension

Claim tax relief in England, Wales or Northern Ireland

You can claim additional tax relief on your Self Assessment tax return for money you put into a private pension of:

20% up to the amount of any income you have paid 40% tax on

25% up to the amount of any income you have paid 45% tax on

You can also call or write to HMRC to claim if you pay Income Tax at 40%.

Claim tax relief in Scotland

1% up to the amount of any income you have paid 21% tax on

21% up to the amount of any income you have paid 41% tax on

26% up to the amount of any income you have paid 46% tax on

You can call or write to HMRC to claim if you do not fill in a Self Assessment tax return.

If your pension scheme is not set up for automatic tax relief

Claim tax relief in your Self Assessment tax return if your pension scheme is not set up for automatic tax relief.

Call or write to HMRC if you do not fill in a tax return.

You cannot claim tax relief if your pension scheme is not registered with HMRC.

If someone else pays into your pension

If you do not pay Income Tax

you do not pay Income Tax, for example because you’re on a low income

your pension provider claims tax relief for you at a rate of 20% (relief at source)

Life insurance policies

You cannot get tax relief if you use your pension contributions to pay a personal term assurance policy, unless it’s a protected policy.

Personal term assurance is a life insurance policy that either:

ends when the first insured person dies

insures people who are all from the same family

Annual allowance

Your annual allowance is the most you can save in your pension pots in a tax year (6 April to 5 April) before you have to pay tax.

You’ll only pay tax if you go above the annual allowance. This is £40,000 this tax year.

What counts towards the annual allowance

Your annual allowance applies to all of your private pensions, if you have more than one. This includes:

the total amount paid in to a defined contribution scheme in a tax year by you or anyone else (for example, your employer)

any increase in a defined benefit scheme in a tax year

If you use all of your annual allowance for the current tax year

You might be able to carry over any annual allowance you did not use from the previous 3 tax years.

When your annual allowance is lower than £40,000

Your annual allowance might be lower if you have:

flexibly accessed your pension pot

a high income

If you flexibly access your pension

Your annual allowance might be lower if you flexibly access your pension. For example, this could include taking:

cash or a short-term annuity from a flexi-access drawdown fund

cash from a pension pot (‘uncrystallised funds pension lump sums’)

The lower allowance is called the ‘money purchase annual allowance’.

If you have a high income

You’ll have a reduced (‘tapered’) annual allowance in the current tax year if both:

your ‘threshold income’ is over £200,000

your ‘adjusted income’ is over £240,000

The threshold income and adjusted income limits are different for earlier tax years.

Work out your reduced annual allowance.

If you go above the annual allowance

You can also use a calculator to work out how much you’ve gone above the allowance.

If you go over your annual allowance, either you or your pension provider must pay the tax.

You can still claim tax relief for pension contributions on your Self Assessment tax return if you’re above the annual allowance.

HMRC does not tax anyone for going over their annual allowance in a tax year if they:

retired and took all their pension pots because of serious ill health

died

Lifetime allowance

You usually pay tax if your pension pots are worth more than the lifetime allowance. This is currently £1,073,100.

You might be able to protect your pension pot from reductions to the lifetime allowance.

Check how much lifetime allowance you’ve used

Ask your pension provider how much of your lifetime allowance you’ve used.

If you’re in more than one pension scheme, you must add up what you’ve used in all pension schemes you belong to.

What counts towards your allowance depends on the type of pension pot you get.

Type of pension pot | What counts towards your lifetime allowance

decide to take money from a pension pot

turn 75

transfer your pension overseas

Pay tax if you go above your lifetime allowance

If you die before taking your pension HM Revenue and Customs (HMRC) will bill the person who inherits your pension for the tax.

Rates

The rate of tax you pay on pension savings above your lifetime allowance depends on how the money is paid to you - the rate is:

55% if you get it as a lump sum

25% if you get it any other way, for example pension payments or cash withdrawals

Protect your lifetime allowance

The lifetime allowance was reduced in April 2016. You can apply to protect your lifetime allowance from this reduction.

Withdrawing cash from a pension pot

You cannot withdraw cash from a defined contribution pension pot (‘uncrystallised funds pension lump sums’) if you have:

primary or enhanced protection covering a lump sum worth more than £375,000

‘lifetime allowance enhancement factor’ if your unused lifetime allowance is less than 25% of the cash you want to withdraw

Reporting changes to HMRC

You can lose enhanced protection or any type of fixed protection if:

you make new savings in a pension scheme

you are enrolled in a new workplace pension scheme

you transfer money between pension schemes in a way that does not meet the transfer rules

You can report changes online or by post.

Ask your employer whether they’re likely to enrol you in a workplace pension. To make sure you do not lose protection, you can either:

opt out of most schemes within a month

ask not to be enrolled in some schemes - your employer may need evidence of your lifetime allowance protection

Tell HMRC in writing if you think you might have lost your protection.

If you have the right to take your pension before 50

You usually pay tax if your pension pots are worth more than the lifetime allowance. This is currently £1,073,100.

Overview

Your private pension contributions are tax-free up to certain limits.

This applies to most private pension schemes, for example:

workplace pensions

personal and stakeholder pensions

overseas pension schemes that qualify for UK tax relief - ask your provider if it’s a ‘qualifying overseas pension scheme’

You pay tax when you take money out of a pension.

Limits to your tax-free contributions

You usually pay tax if savings in your pension pots go above:

100% of your earnings in a year - this is the limit on tax relief you get

£40,000 a year - check your ‘annual allowance’

£1,073,100 in your lifetime - this is the lifetime allowance

You also pay tax on contributions if your pension provider:

is not registered for tax relief with HM Revenue and Customs (HMRC)

does not invest your pension pot according to HMRC’s rules

Tax relief

You can get tax relief on private pension contributions worth up to 100% of your annual earnings.

You get the tax relief automatically if your:

employer takes workplace pension contributions out of your pay before deducting Income Tax

rate of Income Tax is 20% - your pension provider will claim it as tax relief and add it to your pension pot (‘relief at source’)

UK tax relief is also available on contributions made to certain types of overseas pension schemes.

Relief at source

You get relief at source in all personal and stakeholder pensions, and some workplace pensions.

To get relief at source

You also need to give your pension provider your:

full name and address

date of birth

National Insurance number

employment status - or tell them if you’re retired, a full time student, a carer or aged under 16

Your employer may do this for you if you’re automatically enrolled in their pension scheme.

When you have to claim tax relief

You may be able to claim tax relief on pension contributions if:

you pay Income Tax at a rate above 20% and your pension provider claims the first 20% for you (relief at source)

your pension scheme is not set up for automatic tax relief

someone else pays into your pension

Claim tax relief in England, Wales or Northern Ireland

You can claim additional tax relief on your Self Assessment tax return for money you put into a private pension of:

20% up to the amount of any income you have paid 40% tax on

25% up to the amount of any income you have paid 45% tax on

You can also call or write to HMRC to claim if you pay Income Tax at 40%.

Claim tax relief in Scotland

1% up to the amount of any income you have paid 21% tax on

21% up to the amount of any income you have paid 41% tax on

26% up to the amount of any income you have paid 46% tax on

You can call or write to HMRC to claim if you do not fill in a Self Assessment tax return.

If your pension scheme is not set up for automatic tax relief

Claim tax relief in your Self Assessment tax return if your pension scheme is not set up for automatic tax relief.

Call or write to HMRC if you do not fill in a tax return.

You cannot claim tax relief if your pension scheme is not registered with HMRC.

If someone else pays into your pension

If you do not pay Income Tax

you do not pay Income Tax, for example because you’re on a low income

your pension provider claims tax relief for you at a rate of 20% (relief at source)

Life insurance policies

You cannot get tax relief if you use your pension contributions to pay a personal term assurance policy, unless it’s a protected policy.

Personal term assurance is a life insurance policy that either:

ends when the first insured person dies

insures people who are all from the same family

Annual allowance

Your annual allowance is the most you can save in your pension pots in a tax year (6 April to 5 April) before you have to pay tax.

You’ll only pay tax if you go above the annual allowance. This is £40,000 this tax year.

What counts towards the annual allowance

Your annual allowance applies to all of your private pensions, if you have more than one. This includes:

the total amount paid in to a defined contribution scheme in a tax year by you or anyone else (for example, your employer)

any increase in a defined benefit scheme in a tax year

If you use all of your annual allowance for the current tax year

You might be able to carry over any annual allowance you did not use from the previous 3 tax years.

When your annual allowance is lower than £40,000

Your annual allowance might be lower if you have:

flexibly accessed your pension pot

a high income

If you flexibly access your pension

Your annual allowance might be lower if you flexibly access your pension. For example, this could include taking:

cash or a short-term annuity from a flexi-access drawdown fund

cash from a pension pot (‘uncrystallised funds pension lump sums’)

The lower allowance is called the ‘money purchase annual allowance’.

If you have a high income

You’ll have a reduced (‘tapered’) annual allowance in the current tax year if both:

your ‘threshold income’ is over £200,000

your ‘adjusted income’ is over £240,000

The threshold income and adjusted income limits are different for earlier tax years.

Work out your reduced annual allowance.

If you go above the annual allowance

You can also use a calculator to work out how much you’ve gone above the allowance.

If you go over your annual allowance, either you or your pension provider must pay the tax.

You can still claim tax relief for pension contributions on your Self Assessment tax return if you’re above the annual allowance.

HMRC does not tax anyone for going over their annual allowance in a tax year if they:

retired and took all their pension pots because of serious ill health

died

Lifetime allowance

You usually pay tax if your pension pots are worth more than the lifetime allowance. This is currently £1,073,100.

You might be able to protect your pension pot from reductions to the lifetime allowance.

Check how much lifetime allowance you’ve used

Ask your pension provider how much of your lifetime allowance you’ve used.

If you’re in more than one pension scheme, you must add up what you’ve used in all pension schemes you belong to.

What counts towards your allowance depends on the type of pension pot you get.

Type of pension pot | What counts towards your lifetime allowance

decide to take money from a pension pot

turn 75

transfer your pension overseas

Pay tax if you go above your lifetime allowance

If you die before taking your pension HM Revenue and Customs (HMRC) will bill the person who inherits your pension for the tax.

Rates

The rate of tax you pay on pension savings above your lifetime allowance depends on how the money is paid to you - the rate is:

55% if you get it as a lump sum

25% if you get it any other way, for example pension payments or cash withdrawals

Protect your lifetime allowance

The lifetime allowance was reduced in April 2016. You can apply to protect your lifetime allowance from this reduction.

Withdrawing cash from a pension pot

You cannot withdraw cash from a defined contribution pension pot (‘uncrystallised funds pension lump sums’) if you have:

primary or enhanced protection covering a lump sum worth more than £375,000

‘lifetime allowance enhancement factor’ if your unused lifetime allowance is less than 25% of the cash you want to withdraw

Reporting changes to HMRC

You can lose enhanced protection or any type of fixed protection if:

you make new savings in a pension scheme

you are enrolled in a new workplace pension scheme

you transfer money between pension schemes in a way that does not meet the transfer rules

You can report changes online or by post.

Ask your employer whether they’re likely to enrol you in a workplace pension. To make sure you do not lose protection, you can either:

opt out of most schemes within a month

ask not to be enrolled in some schemes - your employer may need evidence of your lifetime allowance protection

Tell HMRC in writing if you think you might have lost your protection.

If you have the right to take your pension before 50


I am opening a new community sports club, offering athletics facilities and training to youths. In what situations might my new Sports club need to pay taxes to HMRC?

You may need to pay tax if:

Running a community amateur sports club (CASC)

Overview

As a community amateur sports club (CASC) you must tell HM Revenue and Customs (HMRC) about:

any tax you need to pay

changes within your organisation

The rules for CASCs changed on 1 April 2015. Check whether you need to make changes to meet the new rules.

When you need to pay tax

You don’t pay tax on some income as long as you:

are registered as a CASC with HMRC

use it to promote participation in and provide facilities for eligible sports

You may need to pay tax if:

your club uses money for other (non-qualifying) purposes

your trading or property rental income is more than the threshold for relief

Register for VAT

Your CASC must register for VAT if your taxable turnover is more than £85,000.

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

Taxable turnover includes everything you sell that’s not exempt from VAT. Income from sporting activities and fundraising events is exempt.

Changes to your CASC

You must report changes to your club’s:

contact details

bank details

management

You can close a CASC but can’t remove it from the register (this is called ‘deregistration’).

If you change the way you run your CASC you must still meet the rules on eligibility. If you don’t, HM Revenue and Customs (HMRC) can cancel your registration.

Get help and advice

You can get help and advice on CASCs and charities from HMRC’s charities helpline.

Advice and support is also available from cascinfo.co.uk.

Paying tax

Community amateur sports clubs (CASCs) need to pay Corporation Tax on any income or capital gains that don’t qualify for tax relief.

If your CASC needs to pay tax you must:

file a Company Tax Return

include form CT600E if you’re claiming relief on any income or gains

If you have no tax to pay you only need to complete a tax return if HM Revenue and Customs (HMRC) asks you to.

Limited companies must also send annual accounts to Companies House.

You may have to pay a fine if you don’t complete a tax return when you need to or you file your tax return late.

Reporting changes

Use form ChV1 to report changes to your community amateur sports club (CASC).

Allow at least 30 days for HMRC to register your changes.

Changes you have to report

You must tell HM Revenue and Customs (HMRC) about changes to your:

organisation’s contact details

authorised officials or responsible persons

nominees’ details, including their bank or building society account changes

bank or building society account details

You can also use the form to tell HMRC about any other changes, for example changes to your constitution.

You must report any changes that would affect your club’s eligibility to be a CASC.

Closing or deregistering a CASC

Only HM Revenue and Customs (HMRC) can deregister your CASC.

If your club’s members vote and agree to close your CASC, you must:

let HMRC know

follow the rules in your governing document

HMRC will tell you if you have to complete a Company Tax Return.

Disposing of assets

There are rules about what you do with your assets (for example, land or money) when you close a CASC.

Any remaining assets must only be used for:

related community sport (as decided by your sport’s governing body)

another registered CASC

a charity

Your CASC would otherwise have to pay Corporation Tax.

If your club is removed from the register

HMRC can cancel your CASC registration by writing to the club secretary if it decides your club is no longer eligible. This can be backdated.

If HMRC deregisters your CASC you:

will no longer get tax exemptions as of the deregistration date

may have to pay Corporation Tax on any assets taken out of the club

your club uses money for other (non-qualifying) purposes

Overview

any tax you need to pay

changes within your organisation

When you need to pay tax

You don’t pay tax on some income as long as you:

are registered as a CASC with HMRC

You may need to pay tax if:

Register for VAT

Changes to your CASC

You must report changes to your club’s:

contact details

bank details

management

Get help and advice

Advice and support is also available from cascinfo.co.uk.

Paying tax

If your CASC needs to pay tax you must:

file a Company Tax Return

Reporting changes

Allow at least 30 days for HMRC to register your changes.

Changes you have to report

You must tell HM Revenue and Customs (HMRC) about changes to your:

organisation’s contact details

authorised officials or responsible persons

bank or building society account details

Closing or deregistering a CASC

Only HM Revenue and Customs (HMRC) can deregister your CASC.

If your club’s members vote and agree to close your CASC, you must:

let HMRC know

follow the rules in your governing document

HMRC will tell you if you have to complete a Company Tax Return.

Disposing of assets

Any remaining assets must only be used for:

related community sport (as decided by your sport’s governing body)

another registered CASC

a charity

Your CASC would otherwise have to pay Corporation Tax.

If your club is removed from the register

If HMRC deregisters your CASC you:

will no longer get tax exemptions as of the deregistration date

may have to pay Corporation Tax on any assets taken out of the club

Overview

any tax you need to pay

changes within your organisation

When you need to pay tax

You don’t pay tax on some income as long as you:

are registered as a CASC with HMRC

You may need to pay tax if:

your club uses money for other (non-qualifying) purposes

Register for VAT

Changes to your CASC

You must report changes to your club’s:

contact details

bank details

management

Get help and advice

Advice and support is also available from cascinfo.co.uk.

Paying tax

If your CASC needs to pay tax you must:

file a Company Tax Return

Reporting changes

Allow at least 30 days for HMRC to register your changes.

Changes you have to report

You must tell HM Revenue and Customs (HMRC) about changes to your:

organisation’s contact details

authorised officials or responsible persons

bank or building society account details

Closing or deregistering a CASC

Only HM Revenue and Customs (HMRC) can deregister your CASC.

If your club’s members vote and agree to close your CASC, you must:

let HMRC know

follow the rules in your governing document

HMRC will tell you if you have to complete a Company Tax Return.

Disposing of assets

Any remaining assets must only be used for:

related community sport (as decided by your sport’s governing body)

another registered CASC

a charity

Your CASC would otherwise have to pay Corporation Tax.

If your club is removed from the register

If HMRC deregisters your CASC you:

will no longer get tax exemptions as of the deregistration date

may have to pay Corporation Tax on any assets taken out of the club


My daughter is 10 years old. She recently was scouted to be in a theatre play with a one-month run, where she will be paid for her performance. Who in this scenario needs to apply for a child performance licence?

Children working in these areas will need a performance licence.

Child employment

Minimum ages children can work

Part-time work

The youngest age a child can work part-time is 13, except children involved in areas like:

television

theatre

modelling

Full-time work

Children can only start full-time work once they’ve reached the minimum school leaving age - they can then work up to a maximum of 40 hours a week.

Once someone reaches 16, you may need to pay them through PAYE.

Once someone reaches 18, adult employment rights and rules then apply.

In England, a young person must be in part-time education or training until they’re 18.

Paying children and young people

Children under 16

School-aged children are not entitled to the National Minimum Wage.

Children under 16 do not pay National Insurance, so you only need to include them on your payroll if their total income is over their Personal Allowance.

Once someone reaches 16

Young workers aged 16 to 17 are entitled to at least £4.62 per hour.

If you’re a registered employer, you’ll need to record and report their pay as part of running payroll. If they earn more than £120 a week, you’ll also need to do other regular PAYE tasks like making deductions.

Before their next payday, collect information from them for PAYE. If they started work for you in the previous tax year, put their start date as 5 April in your payroll software. Record their pay for the current tax year only.

If you pay any employee over £120 a week you must be registered as an employer and operate PAYE.

Performance licences and supervision for children

A child may need a licence if they’re under school leaving age and taking part in:

films, plays, concerts or other public performances that the audience pays to see, or that take place on licensed premises

any sporting events or modelling assignments where the child is paid

The person in charge of running the event must apply to the child’s local council for a child performance licence. Ask the council if you’re not sure you need one.

Supervision for the child

If the child will not be with their parent, school teacher or home tutor, they must be supervised by a chaperone approved by the council. Chaperones can apply for approval from the council.

The normal rules for paying children and restrictions on employment apply to children in performances.

Restrictions on child employment

There are several restrictions on when and where children are allowed to work.

Children are not allowed to work:

without an employment permit issued by the education department of the local council, if this is required by local bylaws

in places like a factory or industrial site

during school hours

before 7am or after 7pm

for more than one hour before school (unless local bylaws allow it)

for more than 4 hours without taking a break of at least 1 hour

in any work that may be harmful to their health, well-being or education

without having a 2-week break from any work during the school holidays in each calendar year

There are also special rules which only apply during term times and school holiday times.

Term time rules

During term time children can only work a maximum of 12 hours a week. This includes:

a maximum of 2 hours on school days and Sundays

a maximum of 5 hours on Saturdays for 13 to 14-year-olds, or 8 hours for 15 to 16-year-olds

School holiday rules

During school holidays 13 to 14-year-olds are only allowed to work a maximum of 25 hours a week. This includes:

a maximum of 5 hours on weekdays and Saturdays

a maximum of 2 hours on Sunday

During school holidays 15 to 16-year-olds can only work a maximum of 35 hours a week. This includes:

a maximum of 8 hours on weekdays and Saturdays

a maximum of 2 hours on Sunday

Local rules on the types of work children can do

Local bylaws list the jobs that children cannot do. If a job is on this list, a child under the minimum school leaving age cannot do this work.

Local bylaws may also have other restrictions on working hours, conditions of work and the type of employment.

Contact your local council’s education department or education welfare service for more information.

Local council rules for child employment permits

Most local councils say that businesses intending to employ school-aged children must apply for a child employment permit before they can be employed.

If a child is working without a child employment permit, there’s a risk that the employer will not be insured against accidents involving the child.

Children do not need a work permit for work experience arranged by their school.

Employers should contact their local council’s education department or education welfare service to find out if a child employment permit is needed.

A child may need a licence if they’re under school leaving age and taking part in:

Child employment

Minimum ages children can work

Part-time work

The youngest age a child can work part-time is 13, except children involved in areas like:

television

theatre

modelling

Children working in these areas will need a performance licence.

Full-time work

Once someone reaches 16, you may need to pay them through PAYE.

Once someone reaches 18, adult employment rights and rules then apply.

In England, a young person must be in part-time education or training until they’re 18.

Paying children and young people

Children under 16

School-aged children are not entitled to the National Minimum Wage.

Once someone reaches 16

Young workers aged 16 to 17 are entitled to at least £4.62 per hour.

If you pay any employee over £120 a week you must be registered as an employer and operate PAYE.

Performance licences and supervision for children

any sporting events or modelling assignments where the child is paid

Supervision for the child

Restrictions on child employment

There are several restrictions on when and where children are allowed to work.

Children are not allowed to work:

in places like a factory or industrial site

during school hours

before 7am or after 7pm

for more than one hour before school (unless local bylaws allow it)

for more than 4 hours without taking a break of at least 1 hour

in any work that may be harmful to their health, well-being or education

without having a 2-week break from any work during the school holidays in each calendar year

There are also special rules which only apply during term times and school holiday times.

Term time rules

During term time children can only work a maximum of 12 hours a week. This includes:

a maximum of 2 hours on school days and Sundays

a maximum of 5 hours on Saturdays for 13 to 14-year-olds, or 8 hours for 15 to 16-year-olds

School holiday rules

a maximum of 5 hours on weekdays and Saturdays

a maximum of 2 hours on Sunday

a maximum of 8 hours on weekdays and Saturdays

a maximum of 2 hours on Sunday

Local rules on the types of work children can do

Contact your local council’s education department or education welfare service for more information.

Local council rules for child employment permits

Children do not need a work permit for work experience arranged by their school.

Child employment

Minimum ages children can work

Part-time work

The youngest age a child can work part-time is 13, except children involved in areas like:

television

theatre

modelling

Children working in these areas will need a performance licence.

Full-time work

Once someone reaches 16, you may need to pay them through PAYE.

Once someone reaches 18, adult employment rights and rules then apply.

In England, a young person must be in part-time education or training until they’re 18.

Paying children and young people

Children under 16

School-aged children are not entitled to the National Minimum Wage.

Once someone reaches 16

Young workers aged 16 to 17 are entitled to at least £4.62 per hour.

If you pay any employee over £120 a week you must be registered as an employer and operate PAYE.

Performance licences and supervision for children

A child may need a licence if they’re under school leaving age and taking part in:

any sporting events or modelling assignments where the child is paid

Supervision for the child

Restrictions on child employment

There are several restrictions on when and where children are allowed to work.

Children are not allowed to work:

in places like a factory or industrial site

during school hours

before 7am or after 7pm

for more than one hour before school (unless local bylaws allow it)

for more than 4 hours without taking a break of at least 1 hour

in any work that may be harmful to their health, well-being or education

without having a 2-week break from any work during the school holidays in each calendar year

There are also special rules which only apply during term times and school holiday times.

Term time rules

During term time children can only work a maximum of 12 hours a week. This includes:

a maximum of 2 hours on school days and Sundays

a maximum of 5 hours on Saturdays for 13 to 14-year-olds, or 8 hours for 15 to 16-year-olds

School holiday rules

a maximum of 5 hours on weekdays and Saturdays

a maximum of 2 hours on Sunday

During school holidays 15 to 16-year-olds can only work a maximum of 35 hours a week. This includes:

a maximum of 8 hours on weekdays and Saturdays

a maximum of 2 hours on Sunday

Local rules on the types of work children can do

Contact your local council’s education department or education welfare service for more information.

Local council rules for child employment permits

Children do not need a work permit for work experience arranged by their school.

Child employment

Minimum ages children can work

Part-time work

The youngest age a child can work part-time is 13, except children involved in areas like:

television

theatre

modelling

Children working in these areas will need a performance licence.

Full-time work

Once someone reaches 16, you may need to pay them through PAYE.

Once someone reaches 18, adult employment rights and rules then apply.

In England, a young person must be in part-time education or training until they’re 18.

Paying children and young people

Children under 16

School-aged children are not entitled to the National Minimum Wage.

Once someone reaches 16

Young workers aged 16 to 17 are entitled to at least £4.62 per hour.

If you pay any employee over £120 a week you must be registered as an employer and operate PAYE.

Performance licences and supervision for children

A child may need a licence if they’re under school leaving age and taking part in:

any sporting events or modelling assignments where the child is paid

Supervision for the child

Restrictions on child employment

There are several restrictions on when and where children are allowed to work.

Children are not allowed to work:

in places like a factory or industrial site

during school hours

before 7am or after 7pm

for more than one hour before school (unless local bylaws allow it)

for more than 4 hours without taking a break of at least 1 hour

in any work that may be harmful to their health, well-being or education

without having a 2-week break from any work during the school holidays in each calendar year

There are also special rules which only apply during term times and school holiday times.

Term time rules

During term time children can only work a maximum of 12 hours a week. This includes:

a maximum of 2 hours on school days and Sundays

a maximum of 5 hours on Saturdays for 13 to 14-year-olds, or 8 hours for 15 to 16-year-olds

School holiday rules

a maximum of 5 hours on weekdays and Saturdays

a maximum of 2 hours on Sunday

During school holidays 15 to 16-year-olds can only work a maximum of 35 hours a week. This includes:

a maximum of 8 hours on weekdays and Saturdays

a maximum of 2 hours on Sunday

Local rules on the types of work children can do

Contact your local council’s education department or education welfare service for more information.

Local council rules for child employment permits

Children do not need a work permit for work experience arranged by their school.


My wife and I live in Wales and have claimed marriage allowance for the past six years, which has allowed some of my personal allowance to be transferred to her each year. However, she is now terminally ill and I am reluctantly being forced to consider what will happen on her death. Will my allowance revert to normal on her death, and will the amount that I have transferred already be counted against her estate?

If your partner dies after you’ve transferred some of your Personal Allowance to them:

Marriage Allowance

How it works

Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your husband, wife or civil partner.

This reduces their tax by up to £252 in the tax year (6 April to 5 April the next year).

This guide is also available in Welsh (Cymraeg).

To benefit as a couple, you (as the lower earner) must normally have an income below your Personal Allowance - this is usually £12,570.

You can calculate how much tax you could save as a couple. You should call the Income Tax helpline instead if you receive other income such as dividends, savings or benefits from your job. You can also call if you do not know what your taxable income is.

When you transfer some of your Personal Allowance to your husband, wife or civil partner you might have to pay more tax yourself, but you could still pay less as a couple.

Who can apply

You can benefit from Marriage Allowance if all the following apply:

you’re married or in a civil partnership

you do not pay Income Tax or your income is below your Personal Allowance (usually £12,570)

your partner pays Income Tax at the basic rate, which usually means their income is between £12,571 and £50,270 before they receive Marriage Allowance

You cannot claim Marriage Allowance if you’re living together but you’re not married or in a civil partnership.

If you’re in Scotland, your partner must pay the starter, basic or intermediate rate, which usually means their income is between £12,571 and £43,662.

It will not affect your application for Marriage Allowance if you or your partner:

are currently receiving a pension

live abroad - as long as you get a Personal Allowance.

If you or your partner were born before 6 April 1935, you might benefit more as a couple by applying for Married Couple’s Allowance instead.

You cannot get Marriage Allowance and Married Couple’s Allowance at the same time.

Backdating your claim

You can backdate your claim to include any tax year since 5 April 2017 that you were eligible for Marriage Allowance.

Your partner’s tax bill will be reduced depending on the Personal Allowance rate for the years you’re backdating.

If your partner has died since 5 April 2017 you can still claim - phone the Income Tax helpline. If your partner was the lower earner, the person responsible for managing their tax affairs needs to phone.

Stopping Marriage Allowance

Your Personal Allowance will transfer automatically to your partner every year until you cancel Marriage Allowance - for example if your income changes or your relationship ends.

How to apply

It’s free to apply for Marriage Allowance.

If both of you have no income other than your wages, then the person who earns the least should make the claim.

If either of you gets other income, such as dividends or savings, you may need to work out who should claim. You can call the Income Tax helpline if you’re unsure.

Changes to your Personal Allowances will be backdated to the start of the tax year (6 April) if your application is successful.

How your Personal Allowances change

HM Revenue and Customs (HMRC) will give your partner the allowance you have transferred to them either:

by changing their tax code - this can take up to 2 months

when they send their Self Assessment tax return

If your new Personal Allowance is lower than your income after you’ve made a claim, you might have to pay some income tax. However, you might still benefit as a couple.

How your tax code will change

You and your partner will get new tax codes that reflect the transferred allowance. Your tax code will end with:

‘M’ if you are receiving the allowance

‘N’ if you are transferring the allowance

Your tax code will also change if you’re employed or get a pension.

If your circumstances change

You must cancel Marriage Allowance if any of the following apply:

your relationship ends - because you’ve divorced, ended (‘dissolved’) your civil partnership or legally separated

your income changes and you’re no longer eligible

you no longer want to claim

If your income changes and you’re not sure if you should still claim, call HMRC Marriage Allowance enquiries.

How to cancel

Either of you can cancel if your relationship has ended.

If you’re cancelling for another reason, the person who made the claim must cancel.

Online

You can cancel Marriage Allowance online. You’ll be asked to prove your identity using information HMRC holds about you.

By phone

Contact Marriage Allowance enquiries to cancel or get help.

After you cancel

If you cancel because of a change of income, the allowance will run until the end of the tax year (5 April).

If your relationship has ended, the change may be backdated to the start of the tax year (6 April).

This might mean you or your partner underpays tax for the year.

If your partner dies

If your partner dies after you’ve transferred some of your Personal Allowance to them:

their estate will be treated as having the increased Personal Allowance

your Personal Allowance will go back to the normal amount

If your partner transferred some of their Personal Allowance to you before they died:

your Personal Allowance will remain at the higher level until the end of the tax year (5 April)

their estate will be treated as having the smaller amount

Marriage Allowance

How it works

This reduces their tax by up to £252 in the tax year (6 April to 5 April the next year).

This guide is also available in Welsh (Cymraeg).

Who can apply

You can benefit from Marriage Allowance if all the following apply:

you’re married or in a civil partnership

you do not pay Income Tax or your income is below your Personal Allowance (usually £12,570)

It will not affect your application for Marriage Allowance if you or your partner:

are currently receiving a pension

live abroad - as long as you get a Personal Allowance.

You cannot get Marriage Allowance and Married Couple’s Allowance at the same time.

Backdating your claim

Stopping Marriage Allowance

How to apply

It’s free to apply for Marriage Allowance.

How your Personal Allowances change

HM Revenue and Customs (HMRC) will give your partner the allowance you have transferred to them either:

by changing their tax code - this can take up to 2 months

when they send their Self Assessment tax return

How your tax code will change

‘M’ if you are receiving the allowance

‘N’ if you are transferring the allowance

Your tax code will also change if you’re employed or get a pension.

If your circumstances change

You must cancel Marriage Allowance if any of the following apply:

your income changes and you’re no longer eligible

you no longer want to claim

How to cancel

Either of you can cancel if your relationship has ended.

If you’re cancelling for another reason, the person who made the claim must cancel.

Online

By phone

Contact Marriage Allowance enquiries to cancel or get help.

After you cancel

If your relationship has ended, the change may be backdated to the start of the tax year (6 April).

This might mean you or your partner underpays tax for the year.

If your partner dies

If your partner dies after you’ve transferred some of your Personal Allowance to them:

their estate will be treated as having the increased Personal Allowance

your Personal Allowance will go back to the normal amount

If your partner transferred some of their Personal Allowance to you before they died:

your Personal Allowance will remain at the higher level until the end of the tax year (5 April)

their estate will be treated as having the smaller amount

Marriage Allowance

How it works

This reduces their tax by up to £252 in the tax year (6 April to 5 April the next year).

This guide is also available in Welsh (Cymraeg).

Who can apply

You can benefit from Marriage Allowance if all the following apply:

you’re married or in a civil partnership

you do not pay Income Tax or your income is below your Personal Allowance (usually £12,570)

It will not affect your application for Marriage Allowance if you or your partner:

are currently receiving a pension

live abroad - as long as you get a Personal Allowance.

You cannot get Marriage Allowance and Married Couple’s Allowance at the same time.

Backdating your claim

Stopping Marriage Allowance

How to apply

It’s free to apply for Marriage Allowance.

How your Personal Allowances change

HM Revenue and Customs (HMRC) will give your partner the allowance you have transferred to them either:

by changing their tax code - this can take up to 2 months

when they send their Self Assessment tax return

How your tax code will change

‘M’ if you are receiving the allowance

‘N’ if you are transferring the allowance

Your tax code will also change if you’re employed or get a pension.

If your circumstances change

You must cancel Marriage Allowance if any of the following apply:

your income changes and you’re no longer eligible

you no longer want to claim

How to cancel

Either of you can cancel if your relationship has ended.

If you’re cancelling for another reason, the person who made the claim must cancel.

Online

By phone

Contact Marriage Allowance enquiries to cancel or get help.

After you cancel

If your relationship has ended, the change may be backdated to the start of the tax year (6 April).

This might mean you or your partner underpays tax for the year.

If your partner dies

If your partner dies after you’ve transferred some of your Personal Allowance to them:

their estate will be treated as having the increased Personal Allowance

your Personal Allowance will go back to the normal amount

If your partner transferred some of their Personal Allowance to you before they died:

your Personal Allowance will remain at the higher level until the end of the tax year (5 April)

their estate will be treated as having the smaller amount


My partner and I are full time employees earning more than £ 250 per week and have been matched with a child from Sudan. We are planning to take an adoption leave. We are both new at our jobs and have only worked there for the past 20 weeks. When should we give notice to our employers?

If they’ve worked for you for less than 26 weeks, they can tell you within 28 days of the Sunday in their 26th week instead.

Statutory Adoption Pay and Leave: employer guide

Entitlement

When an employee takes time off to adopt a child or have a child through a surrogacy arrangement they might be eligible for Statutory Adoption Pay and Leave.

Statutory Adoption Leave

Employees can take up to 52 weeks’ Statutory Adoption Leave. The first 26 weeks is known as ‘Ordinary Adoption Leave’, the last 26 weeks as ‘Additional Adoption Leave’.

Leave can start:

on the date the child starts living with the employee or up to 14 days before the expected placement date (UK adoptions)

when an employee has been matched with a child to be placed with them by a UK adoption agency

when the child arrives in the UK or within 28 days of this date (overseas adoptions)

the day the child’s born or the day after (parents in surrogacy arrangements)

Statutory Adoption Pay

Statutory Adoption Pay (SAP) for employees is:

90% of their gross average weekly earnings for the first 6 weeks

£151.97 a week or 90% of their gross average weekly earnings (whichever is lower) for the next 33 weeks

Tax and National Insurance need to be deducted.

Calculate an employee’s adoption leave and pay using the maternity and paternity calculator.

Some employment types like agency workers, directors and educational workers have different rules for entitlement.

Extra leave or pay

You can offer more than the statutory amounts if you have a company scheme for adoption leave and pay. You must make sure your scheme’s policies are clear and available to staff.

Employment rights

An employee’s employment rights (like the right to pay, holidays and returning to a job) are protected during adoption leave. You still have to pay Statutory Adoption Pay even if you stop trading.

Eligibility

Some employees will not qualify for both leave and pay.

Statutory Adoption Leave

Employees must:

give you the correct notice

be classed as an employee

They do not have to give you proof of the adoption or surrogacy unless you ask for it.

Leave for employees adopting a child from overseas

Employee must also sign form SC6 if they’re adopting from overseas with a partner. This confirms they’re not taking paternity leave or pay.

Statutory Adoption Pay

Employees must:

have been continuously employed by you for at least 26 weeks up to any day in the week they were matched with a child

be on your payroll and earn at least £120 a week in an 8-week period - the ‘relevant period’

give you the correct notice

give you proof of the adoption

If your employee usually earns an average of £120 or more a week, and they only earned less in some weeks because they were paid but not working (‘on furlough’) under the Coronavirus Job Retention Scheme, they may still be eligible.

Use the adoption pay calculator to check an employee’s eligibility and work out their matching week, relevant period, notice period and adoption pay.

There are special rules for some employee situations, for example if they leave, become sick or if they or their child dies.

Pay for employees adopting a child from overseas

The requirements are the same for employees adopting from overseas, except they must have been continuously employed by you for at least 26 weeks at the start of the week when the pay will begin.

They must also sign form SC6 if they’re adopting with a partner. This confirms they’re not taking paternity leave or pay.

Pay for employees in surrogacy arrangements

The requirements are the same for employees in surrogacy arrangements, except they must have been continuously employed by you for at least 26 weeks up to any day in the 15th week before the baby is due.

If you ask for it, they must also give you proof that they intend to become the baby’s legal parent.

Who cannot qualify

Employees will not qualify for either adoption leave or pay if they:

become a special guardian or kinship carer

adopt a stepchild or family member

adopt privately, for example without permission from a UK authority or adoption agency

Notice period

Notice does not have to be in writing unless you request it.

Statutory Adoption Pay

Employees must give you 28 days’ notice before they want to be paid Statutory Adoption Pay, unless the time between the child being matched and placed is less than that.

Statutory Adoption Leave

Within 7 days of being matched with a child, employees must tell you:

how much leave they want

their leave start date

the ‘date of placement’ - the expected or actual date the child is placed with them

You have 28 days to write to them confirming their leave start and end date.

There are different rules for overseas adoptions and surrogacy arrangements.

Within 28 days of getting their ‘official notification’, employees adopting from overseas must tell you the date of the notification and when they expect the child to arrive in the UK.

They must also tell you:

the actual date the child arrives in the UK - within 28 days of this date

how much leave they want and when they want it to start - giving you 28 days’ notice

Leave for employees in surrogacy arrangements

At least 15 weeks before the due date, employees in surrogacy arrangements must tell you when the baby is due and when they want to start their leave. You can ask for this in writing.

Changes to leave dates

Employees must tell you about changes to leave dates at least 28 days before their original start date or the new start date - whichever is earlier.

You must write to them if you have to amend their leave start and end dates.

Employees must give 8 weeks’ notice if they want to change the date they return to work.

Proof of adoption

Employees must give you proof of adoption to qualify for Statutory Adoption Pay. Proof is not needed for Statutory Adoption Leave unless you ask for it.

For adoption, the proof must show the:

name and address of the agency and employee

date the child was matched, for example the matching certificate

expected or actual date of placement, for example a letter from the agency

relevant UK authority’s ‘official notification’ confirming the parent is allowed to adopt (overseas adoptions only)

date the child arrived in the UK, for example a plane ticket (overseas adoptions only)

You must keep records of the proof.

Surrogacy arrangements

Proof is not needed for leave or pay unless you ask for it.

If you ask, employees must give you a written statement (‘statutory declaration’) to confirm that they:

intend to apply for a parental order in the 6 months after the baby’s birth

expect the order to be granted (for example because they do not have any convictions involving children, and the birth mother or father agree to the arrangement)

Refusing pay or leave

Statutory Adoption Leave

You cannot refuse adoption leave or change the amount of leave employees want to take off.

For adoption, you can delay the start date if the employee does not have a reasonable excuse for giving you the wrong amount of notice. To delay it, write to them within 28 days of their leave request.

Statutory Adoption Pay

You can refuse Statutory Adoption Pay if the employee does not qualify.

To refuse it, give the employee form SAP1 within 7 days of your decision. They must get this form within 28 days of their request for Statutory Adoption Pay or the date they were matched with the child (whichever is earlier).

Record keeping

You must keep records for HM Revenue and Customs (HMRC), including:

proof of adoption

the date Statutory Adoption Pay started

the payments of Statutory Adoption Pay you’ve made - including dates

the payments you’ve reclaimed

any weeks you did not pay and why

You must keep records for 3 years from the end of the tax year they relate to (for example by using form SAP2 or keeping your own records).

Help with statutory pay

For financial help with statutory pay, you can:

reclaim payments (usually 92%)

apply for an advance if you cannot afford payments


I have just joined the VAT annual accounting scheme. I am sorting out the payment schedule for my business for cashflow purposes. When are the payment deadlines for this scheme?

Payment | Deadline

VAT Annual Accounting Scheme

Overview

Usually, VAT-registered businesses submit their VAT Returns and payments to HM Revenue and Customs 4 times a year.

With the Annual Accounting Scheme you:

make advance VAT payments towards your VAT bill - based on your last return (or estimated if you’re new to VAT)

submit 1 VAT Return a year

From 1 April 2019, most businesses will need to keep digital VAT records and use software to submit VAT Returns.

When you submit your VAT Return you either:

make a final payment - the difference between your advance payments and actual VAT bill

apply for a refund - if you’ve overpaid your VAT bill

The scheme would not suit your business if you regularly reclaim VAT because you’ll only be able to get 1 refund a year (when you submit the VAT Return).

You can join the scheme if your estimated VAT taxable turnover is £1.35 million or less.

Talk to an accountant or tax adviser if you want advice on whether the Annual Accounting Scheme is right for you.

Join or leave the scheme

You must be eligible to join the scheme.

How to join

You can join the scheme:

online - when you register for VAT

by post - fill in VAT600 AA (or use VAT600 AA/FRS to apply for the Flat Rate Scheme at the same time)

Do not use the address on the form - send it to the following address instead.

Confirmation you’ve joined the scheme is sent to your VAT online account (or in the post if you do not apply online).

How to leave

You can leave the scheme at any time, but you must leave if you’re no longer eligible to be in it.

To leave, write to HMRC and they will confirm when you can leave. From this date, you must account for your VAT in the usual way.

You have to wait 12 months before you can rejoin the scheme.

Eligibility

You can join the Annual Accounting Scheme if:

you’re a VAT-registered business

your estimated VAT taxable turnover is £1.35 million or less in the next 12 months

VAT taxable turnover is the total of everything sold that is not VAT exempt.

Exceptions

You cannot use the scheme if:

you left the scheme in the last 12 months

your business is part of a VAT registered division or group of companies

you’re not up to date with your VAT Returns or payments

you’re insolvent

Leaving the scheme

You must leave the scheme if:

you’re no longer eligible to be in it

your VAT taxable turnover is (or is likely to be) more than £1.6 million at the end of the annual accounting year

Return and payment deadlines

Check your VAT Return and payment deadlines in your HM Revenue and Customs (HMRC) online account.

VAT Return deadline

There are 12 months in your VAT accounting period. Your VAT Return is due once a year, 2 months after the end of your accounting period.

Most businesses now need to keep digital VAT records and use software to submit VAT Returns.

Payment deadlines

You must make advance payments towards your VAT bill (either monthly or quarterly) during your accounting period and a final payment when you submit your VAT Return.

Payment | Deadline

Monthly | Due at the end of months 4, 5, 6, 7, 8, 9, 10, 11 and 12

Quarterly | Due at the end of months 4, 7 and 10

Final payment | Within 2 months of month 12

How much do you pay

Each payment is either 10% of your estimated VAT bill (monthly payments) or 25% (quarterly payments). The amount is based on previous VAT returns (or estimated if you’re new to VAT).

HMRC will write telling you when your instalments are due and how much they’ll be.

The final payment (known as a ‘balancing payment’) is the difference between your advance payments and the actual VAT bill confirmed on your VAT Return.

You may be due a VAT refund if you’ve overpaid HMRC.

You must pay VAT to HMRC electronically, for example by Direct Debit or internet banking.

VAT Annual Accounting Scheme

Overview

With the Annual Accounting Scheme you:

submit 1 VAT Return a year

When you submit your VAT Return you either:

make a final payment - the difference between your advance payments and actual VAT bill

apply for a refund - if you’ve overpaid your VAT bill

You can join the scheme if your estimated VAT taxable turnover is £1.35 million or less.

Join or leave the scheme

You must be eligible to join the scheme.

How to join

You can join the scheme:

online - when you register for VAT

Do not use the address on the form - send it to the following address instead.

How to leave

You have to wait 12 months before you can rejoin the scheme.

Eligibility

You can join the Annual Accounting Scheme if:

you’re a VAT-registered business

your estimated VAT taxable turnover is £1.35 million or less in the next 12 months

VAT taxable turnover is the total of everything sold that is not VAT exempt.

Exceptions

You cannot use the scheme if:

you left the scheme in the last 12 months

your business is part of a VAT registered division or group of companies

you’re not up to date with your VAT Returns or payments

you’re insolvent

Leaving the scheme

You must leave the scheme if:

you’re no longer eligible to be in it

Return and payment deadlines

VAT Return deadline

Payment deadlines

Payment | Deadline

Monthly | Due at the end of months 4, 5, 6, 7, 8, 9, 10, 11 and 12

Quarterly | Due at the end of months 4, 7 and 10

Final payment | Within 2 months of month 12

How much do you pay

HMRC will write telling you when your instalments are due and how much they’ll be.

You may be due a VAT refund if you’ve overpaid HMRC.

You must pay VAT to HMRC electronically, for example by Direct Debit or internet banking.

VAT Annual Accounting Scheme

Overview

With the Annual Accounting Scheme you:

submit 1 VAT Return a year

When you submit your VAT Return you either:

make a final payment - the difference between your advance payments and actual VAT bill

apply for a refund - if you’ve overpaid your VAT bill

You can join the scheme if your estimated VAT taxable turnover is £1.35 million or less.

Join or leave the scheme

You must be eligible to join the scheme.

How to join

You can join the scheme:

online - when you register for VAT

Do not use the address on the form - send it to the following address instead.

How to leave

You have to wait 12 months before you can rejoin the scheme.

Eligibility

You can join the Annual Accounting Scheme if:

you’re a VAT-registered business

your estimated VAT taxable turnover is £1.35 million or less in the next 12 months

VAT taxable turnover is the total of everything sold that is not VAT exempt.

Exceptions

You cannot use the scheme if:

you left the scheme in the last 12 months

your business is part of a VAT registered division or group of companies

you’re not up to date with your VAT Returns or payments

you’re insolvent

Leaving the scheme

You must leave the scheme if:

you’re no longer eligible to be in it

Return and payment deadlines

VAT Return deadline

Payment deadlines

Payment | Deadline

Monthly | Due at the end of months 4, 5, 6, 7, 8, 9, 10, 11 and 12

Quarterly | Due at the end of months 4, 7 and 10

Final payment | Within 2 months of month 12

How much do you pay

HMRC will write telling you when your instalments are due and how much they’ll be.

You may be due a VAT refund if you’ve overpaid HMRC.

You must pay VAT to HMRC electronically, for example by Direct Debit or internet banking.

VAT Annual Accounting Scheme

Overview

With the Annual Accounting Scheme you:

submit 1 VAT Return a year

When you submit your VAT Return you either:

make a final payment - the difference between your advance payments and actual VAT bill

apply for a refund - if you’ve overpaid your VAT bill

You can join the scheme if your estimated VAT taxable turnover is £1.35 million or less.

Join or leave the scheme

You must be eligible to join the scheme.

How to join

You can join the scheme:

online - when you register for VAT

Do not use the address on the form - send it to the following address instead.

How to leave

You have to wait 12 months before you can rejoin the scheme.

Eligibility

You can join the Annual Accounting Scheme if:

you’re a VAT-registered business

your estimated VAT taxable turnover is £1.35 million or less in the next 12 months

VAT taxable turnover is the total of everything sold that is not VAT exempt.

Exceptions

You cannot use the scheme if:

you left the scheme in the last 12 months

your business is part of a VAT registered division or group of companies

you’re not up to date with your VAT Returns or payments

you’re insolvent

Leaving the scheme

You must leave the scheme if:

you’re no longer eligible to be in it

Return and payment deadlines

VAT Return deadline

Payment deadlines

Payment | Deadline

Monthly | Due at the end of months 4, 5, 6, 7, 8, 9, 10, 11 and 12

Quarterly | Due at the end of months 4, 7 and 10

Final payment | Within 2 months of month 12

How much do you pay

HMRC will write telling you when your instalments are due and how much they’ll be.

You may be due a VAT refund if you’ve overpaid HMRC.

You must pay VAT to HMRC electronically, for example by Direct Debit or internet banking.


I bought a personal gaming computer for myself and requested an invoice to my business, so I can claim VAT on it. I will not be using this computer for work, it is purely for private use. Today when I brought this up with my accountant he let me know that I will not be able to claim VAT on this purchase. Am I eligible to reclaim VAT on this purchase?

You can usually reclaim the VAT paid on goods and services purchased for use in your business.

Reclaiming VAT

What you can and cannot reclaim

If a purchase is also for personal or private use, you can only reclaim the business proportion of the VAT.

You must keep records to support your claim and show how you arrived at the business proportion for a purchase. You must also have valid VAT invoices.

From 1 April 2019, most businesses will need to keep digital VAT records and use software to submit VAT Returns.

What you cannot reclaim

You cannot reclaim VAT for:

anything that’s only for private use

goods and services your business uses to make VAT-exempt supplies

business entertainment costs

goods sold to you under one of the VAT second-hand margin schemes

business assets that are transferred to you as a going concern

Purchases before registration

You may be able to reclaim VAT paid on goods or services bought before you registered for VAT if the purchases were made within certain time limits.

Partly exempt businesses

You need to make separate calculations for purchases that relate to both VAT-exempt and taxable supplies, such as phone bills or accountancy fees.

Business assets of £50,000 and more

There are special rules for reclaiming VAT for:

individual computers and single pieces of computer equipment costing £50,000 or more before VAT

aircraft, ships and boats costing £50,000 or more before VAT

land and buildings costing £250,000 or more before VAT

You may need to adjust the amount of VAT you reclaim over several years using the Capital Goods Scheme.

How your VAT refund is repaid

Claim your refund by submitting a VAT Return.

You need to give your account details to HM Revenue and Customs (HMRC) - even if you’ve already set up a Direct Debit for VAT Returns. Add or change them by going to the registration details in your VAT online account.

You can also use your online account to view any refund you’re owed, unless you’ve signed up for ‘Making Tax Digital for VAT’.

You will usually get your refund within 10 days of HMRC receiving your return but it may take longer. Only contact HMRC if you have not heard anything after 30 days.

Vehicles and fuel costs

Buying a new car

You may be able to reclaim all the VAT on a new car if you use it only for business.

The car must not be available for private use, and you must be able to show that it is not, for example it’s specified in your employee’s contract.

‘Private use’ includes travelling between home and work, unless it’s a temporary place of work.

You may also be able to claim all the VAT on a new car if it’s mainly used:

as a taxi

for driving instruction

for self-drive hire

Leasing a car

If you lease a car, you can usually claim 50% of the VAT. You may be able to reclaim all the VAT if the car is used only for business and is not available for private use, or is mainly used:

as a taxi

for driving instruction

Self-drive hire cars

If you hire a car to replace a company car that’s off the road, you can usually claim 50% of the VAT on the hire charge.

If you hire a car for another reason (for example you do not have a company car), you can reclaim all the VAT if all the following apply:

you hire it for no more than 10 days

it’s used only for business

it’s not available for private use

Commercial vehicles

You can usually reclaim the VAT for buying a commercial vehicle (like a van, lorry or tractor) if you only use it for business.

If they’re used only for business, you can also reclaim VAT on:

motorcycles

motorhomes and motor caravans

vans with rear seats (combi vans)

car-derived vans

Fuel costs

There are different ways of reclaiming VAT on fuel, if you do not pay a fixed rate under the Flat Rate Scheme.

You can reclaim all the VAT on fuel if your vehicle is used only for business. There are 3 ways of handling VAT if you use the vehicle for both business and private purposes. You can:

reclaim all the VAT and pay the right fuel scale charge for your vehicle

only reclaim the VAT on fuel you use for business trips - you’ll have to keep detailed mileage records

choose not to reclaim any VAT, eg if your business mileage is so low that the fuel scale charge would be higher than the VAT you can reclaim

If you choose not to reclaim VAT on fuel for one vehicle you cannot reclaim VAT on any fuel for vehicles used by your business.

Additional costs

You can usually reclaim the VAT for:

all business-related running and maintenance costs, such as repairs or off-street parking

any accessories you’ve fitted for business use

You can do this even if you cannot reclaim VAT on the vehicle itself.

Used vehicles

The sales invoice for your used vehicle must show the VAT. You cannot reclaim if it does not, for example if the seller uses the VAT margin scheme.

Staff travel

You can reclaim VAT on employee travel expenses for business trips, including meals and accommodation that you pay for.

You cannot reclaim VAT if you pay your employees a flat rate for expenses.

There are special rules for motoring expenses.

You cannot reclaim VAT on entertainment costs.

Who counts as an employee

The following people count as employees for VAT reclaims:

someone directly employed by you (not through an agency)

directors, partners, any other managers

self-employed people who are treated as employees (you cannot reclaim on travel expenses for this group)

helpers or stewards who help run events

The following people do not count as employees for VAT reclaims:

shareholders who are not employed by the business

pensioners and former employees

someone applying for a job, for example interviewees

If a purchase is also for personal or private use, you can only reclaim the business proportion of the VAT.

Reclaiming VAT

What you can and cannot reclaim

You can usually reclaim the VAT paid on goods and services purchased for use in your business.

From 1 April 2019, most businesses will need to keep digital VAT records and use software to submit VAT Returns.

What you cannot reclaim

You cannot reclaim VAT for:

anything that’s only for private use

goods and services your business uses to make VAT-exempt supplies

business entertainment costs

goods sold to you under one of the VAT second-hand margin schemes

business assets that are transferred to you as a going concern

Purchases before registration

Partly exempt businesses

Business assets of £50,000 and more

There are special rules for reclaiming VAT for:

individual computers and single pieces of computer equipment costing £50,000 or more before VAT

aircraft, ships and boats costing £50,000 or more before VAT

land and buildings costing £250,000 or more before VAT

You may need to adjust the amount of VAT you reclaim over several years using the Capital Goods Scheme.

How your VAT refund is repaid

Claim your refund by submitting a VAT Return.

Vehicles and fuel costs

Buying a new car

You may be able to reclaim all the VAT on a new car if you use it only for business.

‘Private use’ includes travelling between home and work, unless it’s a temporary place of work.

You may also be able to claim all the VAT on a new car if it’s mainly used:

as a taxi

for driving instruction

for self-drive hire

Leasing a car

as a taxi

for driving instruction

Self-drive hire cars

you hire it for no more than 10 days

it’s used only for business

it’s not available for private use

Commercial vehicles

If they’re used only for business, you can also reclaim VAT on:

motorcycles

motorhomes and motor caravans

vans with rear seats (combi vans)

car-derived vans

Fuel costs

There are different ways of reclaiming VAT on fuel, if you do not pay a fixed rate under the Flat Rate Scheme.

reclaim all the VAT and pay the right fuel scale charge for your vehicle

only reclaim the VAT on fuel you use for business trips - you’ll have to keep detailed mileage records

Additional costs

You can usually reclaim the VAT for:

all business-related running and maintenance costs, such as repairs or off-street parking

any accessories you’ve fitted for business use

You can do this even if you cannot reclaim VAT on the vehicle itself.

Used vehicles

Staff travel

You cannot reclaim VAT if you pay your employees a flat rate for expenses.

There are special rules for motoring expenses.

You cannot reclaim VAT on entertainment costs.

Who counts as an employee

The following people count as employees for VAT reclaims:

someone directly employed by you (not through an agency)

directors, partners, any other managers

self-employed people who are treated as employees (you cannot reclaim on travel expenses for this group)

helpers or stewards who help run events

The following people do not count as employees for VAT reclaims:

shareholders who are not employed by the business

pensioners and former employees

someone applying for a job, for example interviewees

You cannot reclaim VAT for:

Reclaiming VAT

What you can and cannot reclaim

You can usually reclaim the VAT paid on goods and services purchased for use in your business.

If a purchase is also for personal or private use, you can only reclaim the business proportion of the VAT.

From 1 April 2019, most businesses will need to keep digital VAT records and use software to submit VAT Returns.

What you cannot reclaim

You cannot reclaim VAT for:

anything that’s only for private use

goods and services your business uses to make VAT-exempt supplies

business entertainment costs

goods sold to you under one of the VAT second-hand margin schemes

business assets that are transferred to you as a going concern

Purchases before registration

Partly exempt businesses

Business assets of £50,000 and more

There are special rules for reclaiming VAT for:

individual computers and single pieces of computer equipment costing £50,000 or more before VAT

aircraft, ships and boats costing £50,000 or more before VAT

land and buildings costing £250,000 or more before VAT

You may need to adjust the amount of VAT you reclaim over several years using the Capital Goods Scheme.

How your VAT refund is repaid

Claim your refund by submitting a VAT Return.

Vehicles and fuel costs

Buying a new car

You may be able to reclaim all the VAT on a new car if you use it only for business.

‘Private use’ includes travelling between home and work, unless it’s a temporary place of work.

You may also be able to claim all the VAT on a new car if it’s mainly used:

as a taxi

for driving instruction

for self-drive hire

Leasing a car

as a taxi

for driving instruction

Self-drive hire cars

you hire it for no more than 10 days

it’s used only for business

it’s not available for private use

Commercial vehicles

If they’re used only for business, you can also reclaim VAT on:

motorcycles

motorhomes and motor caravans

vans with rear seats (combi vans)

car-derived vans

Fuel costs

There are different ways of reclaiming VAT on fuel, if you do not pay a fixed rate under the Flat Rate Scheme.

reclaim all the VAT and pay the right fuel scale charge for your vehicle

only reclaim the VAT on fuel you use for business trips - you’ll have to keep detailed mileage records

Additional costs

You can usually reclaim the VAT for:

all business-related running and maintenance costs, such as repairs or off-street parking

any accessories you’ve fitted for business use

You can do this even if you cannot reclaim VAT on the vehicle itself.

Used vehicles

Staff travel

You cannot reclaim VAT if you pay your employees a flat rate for expenses.

There are special rules for motoring expenses.

You cannot reclaim VAT on entertainment costs.

Who counts as an employee

The following people count as employees for VAT reclaims:

someone directly employed by you (not through an agency)

directors, partners, any other managers

self-employed people who are treated as employees (you cannot reclaim on travel expenses for this group)

helpers or stewards who help run events

The following people do not count as employees for VAT reclaims:

shareholders who are not employed by the business

pensioners and former employees

someone applying for a job, for example interviewees

anything that’s only for private use

Reclaiming VAT

What you can and cannot reclaim

You can usually reclaim the VAT paid on goods and services purchased for use in your business.

If a purchase is also for personal or private use, you can only reclaim the business proportion of the VAT.

From 1 April 2019, most businesses will need to keep digital VAT records and use software to submit VAT Returns.

What you cannot reclaim

You cannot reclaim VAT for:

anything that’s only for private use

goods and services your business uses to make VAT-exempt supplies

business entertainment costs

goods sold to you under one of the VAT second-hand margin schemes

business assets that are transferred to you as a going concern

Purchases before registration

Partly exempt businesses

Business assets of £50,000 and more

There are special rules for reclaiming VAT for:

individual computers and single pieces of computer equipment costing £50,000 or more before VAT

aircraft, ships and boats costing £50,000 or more before VAT

land and buildings costing £250,000 or more before VAT

You may need to adjust the amount of VAT you reclaim over several years using the Capital Goods Scheme.

How your VAT refund is repaid

Claim your refund by submitting a VAT Return.

Vehicles and fuel costs

Buying a new car

You may be able to reclaim all the VAT on a new car if you use it only for business.

‘Private use’ includes travelling between home and work, unless it’s a temporary place of work.

You may also be able to claim all the VAT on a new car if it’s mainly used:

as a taxi

for driving instruction

for self-drive hire

Leasing a car

as a taxi

for driving instruction

Self-drive hire cars

you hire it for no more than 10 days

it’s used only for business

it’s not available for private use

Commercial vehicles

If they’re used only for business, you can also reclaim VAT on:

motorcycles

motorhomes and motor caravans

vans with rear seats (combi vans)

car-derived vans

Fuel costs

There are different ways of reclaiming VAT on fuel, if you do not pay a fixed rate under the Flat Rate Scheme.

reclaim all the VAT and pay the right fuel scale charge for your vehicle

only reclaim the VAT on fuel you use for business trips - you’ll have to keep detailed mileage records

Additional costs

You can usually reclaim the VAT for:

all business-related running and maintenance costs, such as repairs or off-street parking

any accessories you’ve fitted for business use

You can do this even if you cannot reclaim VAT on the vehicle itself.

Used vehicles

Staff travel

You cannot reclaim VAT if you pay your employees a flat rate for expenses.

There are special rules for motoring expenses.

You cannot reclaim VAT on entertainment costs.

Who counts as an employee

The following people count as employees for VAT reclaims:

someone directly employed by you (not through an agency)

directors, partners, any other managers

self-employed people who are treated as employees (you cannot reclaim on travel expenses for this group)

helpers or stewards who help run events

The following people do not count as employees for VAT reclaims:

shareholders who are not employed by the business

pensioners and former employees

someone applying for a job, for example interviewees


I am a 21 year old single Algerian male who is claiming asylum on the grounds of persecution. I applied for some support whilst I get myself established here but just received a letter saying I've been declined. What is the first step in the appeals process?

Download and fill in a ‘notice of appeal’ form. You must include:

Appeal an asylum support decision

Overview

You can appeal to the First-tier Tribunal (Asylum Support) if:

you’ve applied for asylum support and been turned down

you were claiming asylum support and it’s been stopped

The tribunal must receive your appeal within 3 days of you getting the letter about the decision - you may be able to carry on claiming asylum support (if you were already getting it) while you appeal.

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

Help you can get

You may want to get help and advice before you appeal.

Contact the Asylum Support Appeals Project for free advice and legal representation if you have an appeal at the First-tier Tribunal (Asylum Support).

You can contact British Red Cross, Refugee Action and Refugee Council for advice and support - they may be able to find another organisation near to you.

You can also get other legal advice, including from a lawyer.

Apply to the tribunal

why you’re appealing (your ‘grounds of appeal’)

a copy of the decision you’re appealing against

any documents that help support your appeal

why your appeal is late (if it is)

whether you’d like a ‘paper’ or ‘oral’ hearing

Because of coronavirus, most hearings are paper hearings. These are based on documents only. If a judge decides that an oral hearing is required, it will most likely be held by phone or video link.

Read guidance on how cases are affected by coronavirus.

If a judge decides you have to go to an oral hearing in person, you’ll need to travel to London. The Home Office will pay for you to get there (usually by train). You’ll get free accommodation the night before if you have far to travel.

Send the form

Post, email or fax the notice of appeal form to HM Courts and Tribunals Service. The contact details are on the form.

Because of coronavirus, it’s taking longer than usual for staff to reply to forms sent by post.

Call the helpline if you have any questions about completing the form. The helpline cannot give you legal advice.

After you send your appeal

You’ll normally find out within a week of sending the form:

whether the tribunal will consider your case

whether the tribunal needs more information, for example if your appeal was late

You’ll then be told when your hearing will take place, and whether it’s paper or oral.

If you have an oral hearing, you’ll be told a few days before the hearing what documents to bring with you - or to send by post in advance. The letter will also tell you if the tribunal wants to call up any witnesses - you must contact them and make sure they appear at the hearing.

You’ll usually get the decision at the hearing.

If you need to send more information

If the tribunal asks you to send more information before the hearing, you may need to discuss this with a casework team.

Contact the Section 95 casework team if you’re an asylum seeker.

Contact the Section 4 casework team if you’ve been refused asylum.

What happens at the hearing

What happens at the hearing depends on whether you have a paper or oral hearing.

Paper hearing

You will not go to a paper hearing. A judge will make a decision based on:

your notice of appeal form

your documents

documents provided by the Home Office

Oral hearing

Because of coronavirus, oral hearings will most likely be held via phone or video link.

You’ll present your case to the judge - someone else can do this for you, for example a lawyer, friend or family member. The Home Office will present the case against you.

The tribunal will provide you with an interpreter if you’ve asked for one. They can translate what happens during the tribunal but they cannot represent you or give you legal advice.

You may be asked questions by:

your legal representative (if you have one)

the Home Office’s representative

the judge

The hearing is public. Family and friends can attend. If the hearing is in person, they’ll have to pay their own travel costs unless they are witnesses.

Children can only attend if you cannot make childcare arrangements. They can either:

wait in the waiting room with your family or friends

be with you during the hearing

Get a decision

You’ll get the decision either:

at the oral hearing (if you have one) - you’ll also get full written reasons within 3 days

by post the day after the paper hearing

The judge will either:

allow the appeal - this means you’ll either get asylum support, or carry on getting it

turn down (‘dismiss’) your appeal

ask the Home Office to look at the decision again (known as ‘remitting’ the appeal)

The judge’s decision is final - you cannot appeal again.

You may be able to get a judicial review of the decision if your appeal was turned down and you think the judge did not follow the law correctly. Talk to a solicitor as soon as possible.

You cannot complain about the decision - you can only complain about the tribunal staff and the way the hearing took place.

Legislation and previous decisions

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

Previous decisions

Search the decisions database to see how and why previous decisions have been made.

Legislation

The tribunal will make a decision based on:

Immigration and Asylum Act 1999

Nationality, Immigration and Asylum Act 2002

The tribunal must follow the rules and process in the Tribunal Procedure (First-tier Tribunal) (Social Entitlement Chamber) Rules 2008 and Amendments to the Tribunal Procedure (First-tier Tribunal) (Social Entitlement Chamber) Rules 2008.

Failed asylum seekers

section 4, Immigration and Asylum Act 1999

Immigration and Asylum Regulations 2005

If asylum support was stopped while the application was being considered

section 95, Immigration and Asylum 1999

Asylum Support Regulations 2000