Overview

Your

tax

code

is

used

by

your

employer

or

pension

provider

to

work

out

how

much

Income

Tax

to

take

from

your

pay

or

pension

HM

Revenue

and

Customs

HMRC

will

tell

them

which

code

to

use

This

guide

is

also

available

in

Welsh

Cymraeg

Find

your

tax

code

Use

the

check

your

Income

Tax

online

service

within

your

Personal

Tax

Account

to

find

your

tax

code

for

the

current

year

You

can

also

view

your

tax

code

for

a

previous

tax

year

the

next

tax

year

You

’ll

be

asked

to

sign

in

with

Government

Gateway

or

create

an

account

if

you

do

not

already

have

one

Once

signed

in

you

can

also

see

if

your

tax

code

has

changed

how

much

tax

you

’re

likely

to

pay

You

can

also

find

your

tax

code

on

your

payslip

or

tax

code

letter

from

HMRC

If

you

think

your

tax

code

is

wrong

If

you

think

your

tax

code

is

wrong

you

can

update

your

employment

details

using

the

check

your

Income

Tax

online

service

You

can

also

tell

HMRC

about

a

change

in

income

that

may

have

affected

your

tax

code

Why

your

tax

code

might

change

HMRC

may

update

your

tax

code

if

you

start

to

get

income

from

an

additional

job

or

pension

your

employer

tells

HMRC

you

have

started

or

stopped

getting

benefits

from

your

job

you

get

taxable

state

benefits

you

claim

Marriage

Allowance

you

claim

expenses

that

you

get

tax

relief

on

You

may

also

be

put

on

an

emergency

tax

code

if

you

change

jobs

What

your

tax

code

means

Your

tax

code

is

made

up

of

several

numbers

and

a

letter

is

the

tax

code

currently

used

for

most

people

who

have

one

job

or

pension

HMRC

will

usually

contact

you

to

explain

how

they

worked

out

your

individual

tax

code

if

your

tax

code

changes

What

the

numbers

mean

The

numbers

in

your

tax

code

tell

your

employer

or

pension

provider

how

much

tax

free

income

you

get

in

that

tax

year

HMRC

works

out

your

individual

number

based

on

your

tax

free

Personal

Allowance

and

income

you

have

not

paid

tax

on

such

as

untaxed

interest

or

part

time

earnings

They

also

consider

the

value

of

any

benefits

from

your

job

such

as

a

company

car

What

the

letters

mean

Letters

in

your

tax

code

refer

to

your

situation

and

how

it

affects

your

Personal

Allowance

Letters

What

they

mean

L

You

’re

entitled

to

the

standard

tax

free

Personal

Allowance

M

Marriage

Allowance

you

’ve

received

a

transfer

of

of

your

partner

’s

Personal

Allowance

N

Marriage

Allowance

you

’ve

transferred

of

your

Personal

Allowance

to

your

partner

T

Your

tax

code

includes

other

calculations

to

work

out

your

Personal

Allowance

T

Your

Personal

Allowance

has

been

used

up

or

you

’ve

started

a

new

job

and

your

employer

does

not

have

the

details

they

need

to

give

you

a

tax

code

BR

All

your

income

from

this

job

or

pension

is

taxed

at

the

basic

rate

usually

used

if

you

’ve

got

more

than

one

job

or

pension

All

your

income

from

this

job

or

pension

is

taxed

at

the

higher

rate

usually

used

if

you

’ve

got

more

than

one

job

or

pension

All

your

income

from

this

job

or

pension

is

taxed

at

the

additional

rate

usually

used

if

you

’ve

got

more

than

one

job

or

pension

NT

You

’re

not

paying

any

tax

on

this

income

S

Your

income

or

pension

is

taxed

using

the

rates

in

Scotland

T

Your

Personal

Allowance

Scotland

has

been

used

up

or

you

’ve

started

a

new

job

and

your

employer

does

not

have

the

details

they

need

to

give

you

a

tax

code

SBR

All

your

income

from

this

job

or

pension

is

taxed

at

the

basic

rate

in

Scotland

usually

used

if

you

’ve

got

more

than

one

job

or

pension

All

your

income

from

this

job

or

pension

is

taxed

at

the

intermediate

rate

in

Scotland

usually

used

if

you

’ve

got

more

than

one

job

or

pension

All

your

income

from

this

job

or

pension

is

taxed

at

the

higher

rate

in

Scotland

usually

used

if

you

’ve

got

more

than

one

job

or

pension

All

your

income

from

this

job

or

pension

is

taxed

at

the

top

rate

in

Scotland

usually

used

if

you

’ve

got

more

than

one

job

or

pension

C

Your

income

or

pension

is

taxed

using

the

rates

in

Wales

T

Your

Personal

Allowance

Wales

has

been

used

up

or

you

’ve

started

a

new

job

and

your

employer

does

not

have

the

details

they

need

to

give

you

a

tax

code

CBR

All

your

income

from

this

job

or

pension

is

taxed

at

the

basic

rate

in

Wales

usually

used

if

you

’ve

got

more

than

one

job

or

pension

All

your

income

from

this

job

or

pension

is

taxed

at

the

higher

rate

in

Wales

usually

used

if

you

’ve

got

more

than

one

job

or

pension

All

your

income

from

this

job

or

pension

is

taxed

at

the

additional

rate

in

Wales

usually

used

if

you

’ve

got

more

than

one

job

or

pension

If

your

tax

code

has

or

or

X

at

the

end

These

are

emergency

tax

codes

If

your

tax

code

has

a

K

at

the

beginning

Tax

codes

with

K

at

the

beginning

mean

you

have

income

that

is

not

being

taxed

another

way

and

it

’s

worth

more

than

your

tax

free

allowance

For

most

people

this

happens

when

you

’re

paying

tax

you

owe

from

a

previous

year

through

your

wages

or

pension

getting

benefits

you

need

to

pay

tax

on

these

can

be

state

benefits

or

company

benefits

Your

employer

or

pension

provider

takes

the

tax

due

on

the

income

that

has

not

been

taxed

from

your

wages

or

pension

even

if

another

organisation

is

paying

the

untaxed

income

to

you

Employers

and

pension

providers

can

not

take

more

than

half

your

pre

tax

wages

or

pension

when

using

a

K

tax

code

Emergency

tax

codes

If

you

’re

on

an

emergency

tax

code

your

payslip

will

show

X

These

mean

you

’ll

pay

tax

on

all

your

income

above

the

basic

Personal

Allowance

You

may

be

put

on

an

emergency

tax

code

if

HMRC

does

not

get

your

income

details

in

time

after

a

change

in

circumstances

such

as

a

new

job

working

for

an

employer

after

being

self

employed

getting

company

benefits

or

the

State

Pension

Emergency

tax

codes

are

temporary

HMRC

will

usually

update

your

tax

code

when

you

or

your

employer

give

them

your

correct

details

If

your

change

in

circumstances

means

you

have

not

paid

the

right

amount

of

tax

you

’ll

stay

on

the

emergency

tax

code

until

you

’ve

paid

the

correct

tax

for

the

year

Updating

your

details

Your

employer

can

help

you

update

your

tax

code

by

sending

details

about

your

previous

income

or

pension

to

HMRC

If

you

’ve

started

a

new

job

Give

your

employer

your

from

your

previous

job

If

you

do

not

have

a

your

employer

should

ask

you

for

the

information

they

need

instead

If

you

’ve

started

working

for

an

employer

after

being

self

employed

Your

employer

should

give

you

a

starter

checklist

this

is

a

form

you

can

use

to

give

them

details

about

your

previous

employment

If

you

’ve

started

getting

company

benefits

or

the

State

Pension

Check

your

tax

code

online

to

make

sure

it

includes

the

State

Pension

or

company

benefit

If

they

’re

not

included

update

your

details

in

the

tax

code

online

service

or

by

contacting

HMRC

The

emergency

tax

code

will

stay

in

place

until

the

end

of

the

tax

year

This

means

you

’ll

pay

the

right

amount

of

tax

for

the

current

tax

year

In

the

new

tax

year

HMRC

will

put

you

on

a

regular

tax

code

Tell

HMRC

about

a

change

in

income

In

most

cases

HMRC

will

automatically

update

your

tax

code

when

your

income

changes

for

example

if

you

start

a

new

job

start

getting

a

pension

or

receive

benefits

or

work

expenses

They

’ll

usually

get

this

information

from

your

employer

If

HMRC

has

the

wrong

information

about

your

income

you

may

be

given

an

incorrect

tax

code

To

correct

your

tax

code

make

sure

HMRC

has

up

to

date

details

about

your

income

Check

what

you

need

to

do

if

you

’re

on

an

emergency

tax

code

Tell

HMRC

about

a

change

You

can

report

a

change

in

your

income

by

either

using

the

online

check

your

Income

Tax

service

contacting

HMRC

If

you

’re

contacting

HMRC

on

someone

else

’s

behalf

If

you

need

to

tell

HMRC

about

a

change

in

someone

else

’s

income

for

example

because

you

’re

their

accountant

fill

in

a

PAYE

Coding

Notice

query

form

After

you

report

your

change

HMRC

will

contact

you

if

they

change

your

tax

code

They

will

also

tell

your

employer

or

pension

provider

that

your

tax

code

has

changed

Your

next

payslip

should

show

your

new

tax

code

adjustments

to

your

pay

if

you

were

paying

the

wrong

amount

of

tax

Get

a

tax

refund

or

pay

the

tax

you

owe

If

HMRC

update

your

tax

code

and

you

’ve

paid

too

much

or

too

little

tax

HMRC

will

send

you

a

or

a

Simple

Assessment

tax

calculation

This

will

enable

you

to

get

a

refund

or

pay

what

you

owe


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

You

usually

pay

tax

if

savings

in

your

pension

pots

go

above

of

your

earnings

in

a

year

this

is

the

limit

on

tax

relief

you

get

a

year

check

your

annual

allowance

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

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

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

your

pension

provider

will

claim

tax

relief

for

you

at

a

rate

of

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

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

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

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

and

your

pension

provider

claims

the

first

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

up

to

the

amount

of

any

income

you

have

paid

tax

on

up

to

the

amount

of

any

income

you

have

paid

tax

on

You

can

also

call

or

write

to

HMRC

to

claim

if

you

pay

Income

Tax

at

Claim

tax

relief

in

Scotland

You

can

claim

additional

tax

relief

on

your

Self

Assessment

tax

return

for

money

you

put

into

a

private

pension

of

up

to

the

amount

of

any

income

you

have

paid

tax

on

up

to

the

amount

of

any

income

you

have

paid

tax

on

up

to

the

amount

of

any

income

you

have

paid

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

can

not

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

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

on

the

first

you

pay

into

a

pension

each

tax

year

April

to

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

relief

at

source

Life

insurance

policies

You

can

not

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

April

to

April

before

you

have

to

pay

tax

You

’ll

only

pay

tax

if

you

go

above

the

annual

allowance

This

is

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

tax

years

When

your

annual

allowance

is

lower

than

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

your

adjusted

income

is

over

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

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

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

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

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

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

if

you

get

it

as

a

lump

sum

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

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

can

not

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

lifetime

allowance

enhancement

factor

if

your

unused

lifetime

allowance

is

less

than

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

You

may

have

a

reduced

lifetime

allowance

if

you

have

the

right

to

take

your

pension

before

you

’re

under

a

pension

scheme

you

joined

before

This

only

applies

to

people

in

certain

jobs

for

example

professional

sports

dance

and

modelling

who

start

taking

their

pension

before

they

’re

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


Overview

You

make

Class

National

Insurance

contributions

if

you

’re

self

employed

to

qualify

for

benefits

like

the

State

Pension

Most

people

pay

the

contributions

as

part

of

their

Self

Assessment

tax

bill

You

can

not

currently

pay

by

cheque

through

the

post

because

of

coronavirus

If

you

do

not

pay

through

Self

Assessment

You

do

not

pay

through

Self

Assessment

if

you

’re

any

of

the

following

an

examiner

moderator

invigilator

or

person

who

set

exam

questions

running

a

businesses

involving

land

or

property

a

minister

of

religion

who

does

not

receive

a

salary

or

stipend

living

abroad

and

paying

voluntary

Class

contributions

a

person

who

makes

investments

but

not

as

a

business

and

without

getting

a

fee

or

commission

a

non

UK

resident

who

’s

self

employed

in

the

UK

working

abroad

HM

Revenue

and

Customs

HMRC

will

send

you

a

payment

request

by

the

end

of

October

call

the

newly

self

employed

helpline

if

you

do

not

get

one

Pay

now

You

can

no

longer

pay

at

the

Post

Office

How

long

it

takes

Make

sure

your

payment

reaches

HMRC

by

the

deadline

The

time

you

need

to

allow

depends

on

how

you

pay

You

can

make

same

or

next

day

payments

by

online

or

telephone

banking

Faster

Payments

by

CHAPS

at

your

bank

or

building

society

if

it

’s

still

open

You

can

pay

within

days

by

BACS

You

can

pay

within

working

days

by

Direct

Debit

if

you

have

not

set

one

up

before

If

the

deadline

falls

on

a

weekend

or

bank

holiday

make

sure

your

payment

reaches

HMRC

on

the

last

working

day

before

it

unless

you

’re

paying

by

Faster

Payments

If

you

miss

the

deadline

You

might

have

to

pay

more

to

fill

the

gap

in

your

National

Insurance

record

HMRC

will

write

to

you

to

tell

you

how

much

you

need

to

pay

Bank

details

for

online

or

telephone

banking

CHAPS

Bacs

Paying

from

the

UK

Use

your

online

or

telephone

banking

account

to

make

your

payment

to

the

following

HM

Revenue

and

Customs

HMRC

bank

account

Sort

code

Account

number

Account

name

HMRC

NICO

Reference

number

Use

the

digit

reference

number

shown

on

your

HMRC

payment

request

when

you

make

a

payment

Do

not

leave

any

spaces

between

the

digits

If

you

do

not

have

an

digit

reference

number

you

can

get

help

from

the

National

Insurance

Helpline

Your

payment

may

be

delayed

if

you

use

the

wrong

reference

number

How

long

it

takes

Payments

made

by

Faster

Payments

online

or

telephone

banking

will

usually

reach

HM

Revenue

and

Customs

HMRC

on

the

same

or

next

day

including

weekends

and

bank

holidays

CHAPS

payments

usually

reach

HMRC

the

same

working

day

if

you

pay

within

your

bank

’s

processing

times

Bacs

payments

usually

take

working

days

Check

your

bank

’s

transaction

limits

and

processing

times

before

making

a

payment

Overseas

payments

If

you

’re

paying

from

abroad

the

account

you

pay

into

depends

on

whether

you

’re

using

a

UK

or

non

UK

account

Account

type

Sort

code

Account

number

UK

Account

type

Account

number

IBAN

Bank

Identifier

Code

BIC

Non

UK

For

either

account

pay

to

account

name

HMRC

NIC

receipts

Reference

number

Use

your

National

Insurance

number

followed

by

IC

your

surname

then

your

initial

If

your

bank

limits

you

to

a

certain

amount

of

characters

you

should

use

your

National

Insurance

number

followed

by

IC

and

as

much

of

your

surname

as

possible

If

you

’re

an

employer

paying

for

an

employee

living

abroad

you

should

use

your

character

employer

number

Banking

address

HMRC

’s

banking

address

is

At

your

bank

or

building

society

Pay

at

a

branch

by

cash

or

cheque

along

with

your

HM

Revenue

and

Customs

HMRC

payslip

Some

branches

might

be

closed

because

of

coronavirus

You

’ll

find

your

payslip

on

the

payment

request

HMRC

sent

you

Make

your

cheque

payable

to

HM

Revenue

and

Customs

only

Write

your

Class

National

Insurance

reference

number

on

the

back

of

your

cheque

You

’ll

find

the

reference

number

on

the

payslip

or

the

payment

request

sent

to

you

by

HMRC

If

you

pay

between

Monday

and

Friday

HMRC

will

accept

your

payment

on

the

date

you

make

it

and

not

the

date

it

reaches

HMRC

’s

account

By

cheque

through

the

post

You

can

not

currently

pay

by

cheque

through

the

post

because

of

coronavirus

You

can

still

make

payments

by

online

or

telephone

banking

by

CHAPS

or

BACS

at

your

bank

or

building

society

if

it

’s

still

open

If

you

’ve

paid

by

cheque

since

April

Call

HMRC

if

you

want

to

check

your

payment

has

been

received

Direct

Debit

Fill

in

the

form

to

set

up

a

new

Direct

Debit

If

you

live

abroad

and

pay

voluntary

National

Insurance

fill

in

the

form

at

the

end

of

leaflet

instead

Allow

days

to

set

up

a

new

Direct

Debit

HM

Revenue

and

Customs

HMRC

will

send

you

a

letter

telling

you

when

payments

will

be

taken

and

how

much

they

will

be

Payments

will

appear

on

your

statement

as

HMRC

NI

DD

HMRC

will

write

to

you

if

your

payments

change

for

any

reason

If

you

have

a

question

about

your

Direct

Debit

payments

contact

National

Insurance

enquiries


Overview

You

must

keep

records

of

your

business

income

and

expenses

for

your

tax

return

if

you

’re

self

employed

as

a

sole

trader

partner

in

a

business

partnership

You

’ll

also

need

to

keep

records

of

your

personal

income

If

you

’re

the

nominated

partner

in

a

partnership

you

must

also

keep

records

for

the

partnership

There

are

different

rules

on

keeping

records

for

limited

companies

Accounting

methods

You

’ll

need

to

choose

an

accounting

method

Traditional

accounting

Many

businesses

use

traditional

accounting

where

you

record

income

and

expenses

by

the

date

you

invoiced

or

were

billed

Cash

basis

accounting

Most

small

businesses

with

an

income

of

or

less

can

use

cash

basis

reporting

With

this

method

you

only

record

income

or

expenses

when

you

receive

money

or

pay

a

bill

This

means

you

will

not

need

to

pay

Income

Tax

on

money

you

have

not

yet

received

in

your

accounting

period

What

records

to

keep

You

’ll

need

to

keep

records

of

all

sales

and

income

all

business

expenses

VAT

records

if

you

’re

registered

for

VAT

PAYE

records

if

you

employ

people

records

about

your

personal

income

your

grant

if

you

claimed

through

the

Self

Employment

Income

Support

Scheme

because

of

coronavirus

Why

you

keep

records

You

do

not

need

to

send

your

records

in

when

you

submit

your

tax

return

but

you

need

to

keep

them

so

you

can

work

out

your

profit

or

loss

for

your

tax

return

show

them

to

HM

Revenue

and

Customs

HMRC

if

asked

You

must

make

sure

your

records

are

accurate

Keep

proof

Types

of

proof

include

all

receipts

for

goods

and

stock

bank

statements

chequebook

stubs

sales

invoices

till

rolls

and

bank

slips

If

you

’re

using

traditional

accounting

As

well

as

the

standard

records

you

’ll

also

need

to

keep

further

records

so

that

your

tax

return

includes

what

you

’re

owed

but

have

not

received

yet

what

you

’ve

committed

to

spend

but

have

not

paid

out

yet

for

example

you

’ve

received

an

invoice

but

have

not

paid

it

yet

the

value

of

stock

and

work

in

progress

at

the

end

of

your

accounting

period

your

year

end

bank

balances

how

much

you

’ve

invested

in

the

business

in

the

year

how

much

money

you

’ve

taken

out

for

your

own

use

How

long

to

keep

your

records

You

must

keep

your

records

for

at

least

years

after

the

January

submission

deadline

of

the

relevant

tax

year

HM

Revenue

and

Customs

HMRC

may

check

your

records

to

make

sure

you

’re

paying

the

right

amount

of

tax

Very

late

returns

If

you

send

your

tax

return

more

than

years

after

the

deadline

you

’ll

need

to

keep

your

records

for

months

after

you

send

your

tax

return

If

your

records

are

lost

stolen

or

destroyed

If

you

can

not

replace

your

records

you

must

do

your

best

to

provide

figures

Tell

HMRC

when

you

file

your

tax

return

if

you

’re

using

estimated

figures

your

best

guess

when

you

can

not

provide

the

actual

figures

provisional

figures

your

temporary

estimated

figures

while

you

wait

for

actual

figures

you

’ll

also

need

to

submit

actual

figures

when

available


VAT

and

duties

VAT

is

a

tax

you

pay

on

most

goods

and

services

Rate

of

VAT

What

the

rate

applies

to

Standard

Most

goods

and

services

Reduced

rate

Some

goods

and

services

for

example

children

’s

car

seats

and

some

energy

saving

materials

in

the

home

Zero

rate

Zero

rated

goods

and

services

for

example

most

food

and

children

’s

clothes

Check

the

VAT

rates

on

different

goods

and

services

Some

things

are

exempt

from

VAT

such

as

postage

stamps

and

some

financial

and

property

transactions

VAT

is

normally

included

in

the

price

you

see

in

shops

but

there

are

some

exceptions

VAT

and

disabled

people

You

do

not

have

to

pay

VAT

on

certain

goods

and

services

if

they

’re

just

for

your

own

use

and

you

’re

disabled

or

have

a

long

term

illness

Other

taxes

and

duties

You

pay

different

taxes

on

alcohol

and

tobacco

petrol

diesel

and

other

fuel

insurance

goods

from

abroad

if

you

go

over

your

customs

allowance

Airlines

have

to

pay

air

passenger

duty

for

every

flight

from

the

UK

Most

airline

tickets

include

a

separate

charge

to

cover

this

cost

Gambling

operators

for

example

betting

shops

and

websites

casinos

or

slot

machine

owners

have

to

pay

gambling

duties

on

profits

they

make

from

gambling

Customers

do

not

pay

duty

on

their

stake

what

they

bet

or

pay

to

play

or

winnings

Where

you

see

VAT

In

shops

Any

VAT

due

is

already

included

in

the

price

of

something

you

buy

in

a

shop

No

tax

is

added

when

you

pay

Some

shops

in

Northern

Ireland

offer

tax

free

shopping

for

visitors

In

adverts

catalogues

and

price

lists

This

depends

on

who

they

’re

aimed

at

If

they

’re

for

the

general

public

only

they

’ll

show

you

a

price

including

VAT

businesses

as

well

as

consumers

they

might

show

the

price

with

VAT

and

without

businesses

only

they

do

not

usually

include

VAT

which

is

charged

on

top

of

the

price

shown

On

bills

and

receipts

Sometimes

VAT

is

shown

on

a

separate

line

This

does

not

mean

you

’re

paying

extra

it

just

shows

how

much

tax

is

included

in

the

price

Invoices

from

suppliers

like

builders

painters

and

decorators

must

show

a

separate

amount

for

VAT

and

their

VAT

registration

number

How

VAT

is

worked

out

When

someone

charges

you

VAT

they

multiply

their

selling

price

by

the

VAT

rate

to

calculate

the

amount

of

VAT

to

charge

They

then

add

this

to

the

selling

price

to

give

you

the

price

you

actually

pay

this

is

called

the

gross

price

VAT

on

energy

saving

products

If

you

’re

eligible

you

’ll

pay

a

reduced

rate

of

VAT

when

certain

energy

saving

products

are

installed

in

your

home

Your

supplier

will

charge

you

the

reduced

rate

on

the

installation

and

any

extra

work

that

’s

part

of

it

Not

all

products

or

installations

qualify

for

the

reduced

rate

and

you

can

not

buy

or

install

them

yourself

Eligibility

To

qualify

for

the

reduced

rate

you

must

be

over

or

getting

one

or

more

of

the

following

Child

Tax

Credit

but

not

the

family

element

Council

Tax

Benefit

Disability

Living

Allowance

Personal

Independence

Payment

a

disablement

pension

Housing

Benefit

Jobseeker

’s

Allowance

income

based

Income

Support

War

Disablement

Pension

Working

Tax

Credit

You

will

also

be

eligible

to

get

the

reduced

rate

on

the

products

if

the

total

cost

of

them

not

including

VAT

is

not

over

of

the

cost

of

the

installation

of

the

products

not

including

VAT

If

your

products

cost

more

than

of

the

installation

you

’ll

only

be

entitled

to

the

reduced

rate

on

the

installation

Your

supplier

will

be

responsible

for

charging

you

the

correct

rate

of

VAT

Energy

products

that

qualify

You

pay

the

reduced

rate

of

for

controls

for

central

heating

and

hot

water

systems

draught

stripping

for

example

insulation

fixed

around

windows

and

doors

to

reduce

draughts

insulation

on

walls

floors

ceilings

and

lofts

solar

panels

ground

source

heat

pumps

air

source

heat

pumps

micro

combined

heat

and

power

units

wood

fuelled

boilers

Central

heating

systems

You

pay

the

reduced

rate

of

for

work

funded

through

energy

efficiency

grants

on

the

installation

of

heating

appliances

installation

repair

and

maintenance

of

central

heating

systems

installation

repair

and

maintenance

of

renewable

source

heating

systems

The

reduced

rate

is

only

for

the

grant

funded

part

of

the

work

Energy

products

that

do

not

qualify

You

pay

the

standard

rate

of

VAT

for

heating

appliances

or

systems

unless

you

get

an

energy

efficiency

grant

energy

efficient

boilers

secondary

or

double

glazing

low

emission

glass

energy

efficient

fridge

freezers

wind

turbines

water

turbines

VAT

on

mobility

aids

If

you

’re

over

you

pay

a

reduced

rate

of

VAT

on

certain

mobility

aids

when

you

pay

for

them

to

be

supplied

and

installed

in

your

home

Qualifying

products

You

can

get

the

reduced

rate

on

grab

rails

ramps

stair

lifts

bath

lifts

built

in

shower

seats

or

showers

containing

built

in

shower

seats

walk

in

baths

with

sealable

doors

You

do

not

get

the

reduced

rate

if

you

repair

or

replace

the

goods

after

they

’ve

been

installed

You

do

not

have

to

order

and

pay

for

the

product

yourself

a

friend

local

council

charity

or

housing

association

can

do

it

for

you

How

to

get

the

reduced

rate

Your

supplier

should

know

about

the

reduced

rate

and

apply

it

You

qualify

if

you

’re

over

when

the

product

is

supplied

or

installed

the

product

is

installed

you

do

not

get

the

reduced

rate

if

you

just

buy

it

the

product

is

for

a

private

home

for

example

your

own

home

or

one

shared

with

friends

or

relatives

a

residential

care

home

does

not

qualify

You

’ll

need

to

confirm

to

your

supplier

in

writing

that

you

meet

these

conditions

They

may

give

you

a

form

or

you

can

sign

your

own

declaration

Ask

a

relative

partner

or

other

responsible

person

if

you

’re

not

able

to

fill

it

in

yourself

Declaration

mobility

aids

for

older

people

Sign

and

date

the

declaration

using

this

standard

wording

Help

from

your

council

If

you

need

to

adapt

your

home

because

of

old

age

you

can

apply

to

your

council

for

equipment

or

help

Tax

free

shopping

You

can

only

buy

tax

free

goods

from

shops

in

Great

Britain

England

Wales

and

Scotland

if

they

’re

delivered

straight

to

an

address

outside

the

UK

Check

with

the

retailer

if

they

offer

this

service

You

may

be

able

to

buy

tax

free

goods

from

some

shops

when

you

visit

Northern

Ireland

You

claim

your

VAT

refund

when

you

leave

Northern

Ireland

or

the

EU

When

you

may

be

able

to

get

a

VAT

refund

You

can

sometimes

get

VAT

refunds

on

goods

you

buy

in

Northern

Ireland

if

you

visit

Northern

Ireland

and

live

outside

the

UK

and

EU

work

or

study

in

Northern

Ireland

but

normally

live

outside

the

UK

and

EU

live

in

Northern

Ireland

but

are

leaving

the

UK

and

EU

for

at

least

months

You

can

only

get

a

VAT

refund

if

you

take

the

goods

out

of

Northern

Ireland

and

the

EU

within

months

of

buying

them

Not

all

retailers

offer

VAT

refunds

Taking

goods

from

Northern

Ireland

to

Great

Britain

You

will

not

get

a

VAT

refund

if

you

travel

straight

from

Northern

Ireland

to

Great

Britain

If

you

travel

from

Northern

Ireland

to

Great

Britain

through

another

country

the

goods

will

count

towards

your

tax

free

personal

allowances

You

may

have

to

declare

them

along

with

other

goods

you

’re

carrying

when

you

enter

Great

Britain

and

pay

import

VAT

This

may

mean

you

have

to

pay

VAT

again

on

the

goods

from

Northern

Ireland

If

this

happens

you

can

get

a

refund

of

the

overpaid

VAT

from

the

retailer

Check

the

rules

on

bringing

goods

into

Great

Britain

How

to

get

a

VAT

refund

Get

a

VAT

form

from

the

retailer

they

might

ask

for

proof

that

you

’re

eligible

for

example

your

passport

Show

the

goods

the

completed

form

and

your

receipts

to

customs

at

the

point

when

you

leave

Northern

Ireland

or

the

EU

Customs

will

approve

your

form

if

everything

is

in

order

You

then

take

the

approved

form

to

get

paid

If

you

’re

changing

planes

in

an

EU

country

and

checking

your

goods

with

your

luggage

you

must

do

step

in

Northern

Ireland

when

you

check

in

Getting

paid

You

can

either

get

paid

immediately

at

a

refund

booth

for

example

at

the

airport

or

send

the

approved

form

to

the

retailer

or

their

refund

company

The

retailer

will

tell

you

how

you

’ll

get

paid

Some

retailers

charge

a

fee

for

handling

your

form

This

money

will

be

deducted

from

your

refund

If

there

are

no

customs

officials

available

you

can

leave

your

form

in

a

customs

post

box

Customs

will

check

it

and

contact

your

retailer

to

arrange

the

refund

if

everything

is

in

order

Goods

you

can

not

get

a

refund

for

You

can

not

get

a

VAT

refund

for

mail

order

goods

including

internet

sales

delivered

outside

of

Northern

Ireland

goods

you

’ve

already

used

in

Northern

Ireland

or

the

EU

such

as

perfume

service

charges

such

as

hotel

bills

new

or

used

cars

goods

worth

more

than

exported

for

business

purposes

goods

to

be

exported

as

freight

goods

that

need

an

export

licence

except

antiques

unmounted

gemstones

gold

over

g

troy

ounces

or

tolas

a

boat

you

plan

to

sail

to

a

destination

outside

Northern

Ireland

or

the

EU

Find

out

more

about

claiming

VAT

back

on

tax

free

shopping

in

Northern

Ireland

including

travelling

to

Great

Britain

and

problems

like

losing

your

form

Alcohol

and

tobacco

duties

Tobacco

Duty

is

included

in

the

price

you

pay

for

cigarettes

cigars

and

other

tobacco

products

Alcohol

duties

are

included

in

the

price

you

pay

for

beer

cider

or

perry

wine

or

made

wine

and

spirits

Made

wine

is

any

alcoholic

drink

made

by

fermentation

that

’s

not

beer

cider

perry

spirits

or

wine

You

also

pay

standard

rate

VAT

at

on

alcohol

and

tobacco

products

Tobacco

Duty

You

pay

different

rates

of

Tobacco

Duty

on

cigarettes

cigars

and

other

tobacco

products

Tobacco

product

Rate

Cigarettes

of

the

retail

price

plus

on

a

packet

of

Cigars

on

a

g

cigar

Hand

rolling

tobacco

on

a

g

packet

Other

smoking

tobacco

and

chewing

tobacco

for

example

pipe

tobacco

on

a

g

packet

Beer

Duty

How

much

Beer

Duty

you

pay

depends

on

the

beer

’s

strength

or

alcohol

by

volume

ABV

Strength

ABV

Beer

Duty

rate

per

litre

for

each

of

alcohol

More

than

up

to

pence

More

than

up

to

pence

More

than

pence

Cider

Duty

You

pay

Cider

Duty

on

cider

and

perry

How

much

depends

on

the

strength

and

whether

it

’s

still

or

sparkling

Type

of

cider

or

perry

Strength

ABV

Rate

per

litre

Still

More

than

but

less

than

up

to

pence

Still

At

least

up

to

pence

Still

More

than

but

less

than

pence

Sparkling

More

than

up

to

pence

Sparkling

More

than

but

less

than

pence

Wine

Duty

How

much

Wine

Duty

you

pay

depends

on

the

strength

of

the

wine

or

made

wine

and

whether

it

’s

still

or

sparkling

Type

of

wine

or

made

wine

Strength

ABV

Rate

per

litre

Still

More

than

up

to

pence

Still

More

than

up

to

pence

Still

More

than

up

to

pence

Still

More

than

up

to

pence

Sparkling

More

than

but

less

than

pence

Sparkling

More

than

up

to

pence

You

pay

duty

on

wine

and

made

wine

of

more

than

ABV

at

the

same

rate

as

spirits

Spirit

Duty

You

pay

of

Spirit

Duty

per

litre

of

pure

alcohol

Fuel

Duty

Fuel

Duty

is

included

in

the

price

you

pay

for

petrol

diesel

and

other

fuels

used

in

vehicles

or

for

heating

You

also

pay

standard

rate

VAT

at

on

most

fuel

or

the

reduced

rate

of

on

domestic

heating

fuel

Fuel

Duty

rates

The

rate

you

pay

depends

on

the

type

of

fuel

Type

of

fuel

Rate

Petrol

diesel

biodiesel

and

bioethanol

pence

per

litre

Liquefied

petroleum

gas

LPG

pence

per

kg

Natural

gas

used

as

fuel

in

vehicles

for

example

biogas

pence

per

kg

Fuel

oil

burned

in

a

furnace

or

used

for

heating

pence

per

litre

You

pay

different

rates

on

other

types

of

fuel

depending

on

how

they

’re

used

You

may

have

to

pay

a

penalty

and

could

have

your

vehicle

seized

if

you

use

rebated

oils

like

red

diesel

or

kerosene

on

public

roads

Report

red

diesel

used

on

public

roads

to

the

Customs

Hotline

Insurance

Premium

Tax

Insurance

Premium

Tax

IPT

is

usually

included

in

the

price

you

pay

for

insurance

You

do

not

pay

VAT

on

insurance

The

rate

of

IPT

depends

on

the

type

of

insurance

and

who

supplies

it

Standard

rate

IPT

The

rate

is

on

most

types

of

insurance

including

car

pet

and

home

insurance

Higher

rate

IPT

There

’s

a

higher

rate

of

for

travel

insurance

and

insurance

arranged

by

the

supplier

rather

than

an

insurance

company

on

vehicles

including

hired

vehicles

but

the

standard

rate

is

charged

on

ordinary

motor

insurance

electronic

goods

and

other

household

appliances

this

includes

gas

central

heating

but

not

mobile

phones

Exemptions

There

’s

no

IPT

on

life

insurance

and

income

protection

insurance

Air

Passenger

Duty

Airlines

pay

Air

Passenger

Duty

APD

for

every

passenger

who

flies

from

the

UK

Ticket

prices

usually

include

a

charge

to

cover

this

cost

You

do

not

pay

VAT

on

the

cost

of

flights

The

amount

of

APD

the

airline

pays

depends

on

how

far

away

your

destination

is

and

the

class

you

travel

in

On

commercial

passenger

flights

the

duty

costs

from

to

per

flight

There

are

higher

charges

for

some

private

passenger

planes

or

charters

There

’s

no

APD

on

long

haul

flights

from

Northern

Ireland

or

flights

from

the

Scottish

Highlands

and

Islands

region

You

can

check

rates

for

Air

Passenger

Duty

paid

by

operators

If

you

do

not

take

a

flight

If

you

do

not

take

a

flight

you

may

be

able

to

get

a

refund

of

anything

you

paid

to

cover

APD

costs

Contact

your

airline

to

see

if

you

can

get

a

refund

You

may

have

to

pay

an

administration

fee


Houses

and

flats

VAT

for

most

work

on

houses

and

flats

by

builders

and

similar

trades

like

plumbers

plasterers

and

carpenters

is

charged

at

the

standard

rate

of

but

there

are

some

exceptions

How

you

report

and

pay

VAT

in

the

construction

industry

is

changing

from

October

Find

out

what

you

need

to

do

to

prepare

Zero

rate

VAT

You

may

not

have

to

charge

VAT

on

some

types

of

work

if

it

meets

certain

conditions

including

building

a

new

house

or

flat

work

for

disabled

people

in

their

home

There

’s

a

separate

guide

on

VAT

refunds

if

you

’re

building

your

own

home

Reduced

rate

VAT

You

may

be

able

to

charge

the

reduced

rate

of

for

some

types

of

work

if

it

meets

certain

conditions

including

installing

energy

saving

products

and

certain

work

for

people

over

converting

a

building

into

a

house

or

flats

or

from

one

residential

use

to

another

renovating

an

empty

house

or

flat

home

improvements

to

a

domestic

property

on

the

Isle

of

Man

Buildings

that

are

not

houses

or

flats

You

do

not

need

to

charge

VAT

for

construction

work

on

certain

other

types

of

building

Building

new

homes

You

may

not

have

to

charge

VAT

on

labour

or

building

materials

for

work

you

do

on

a

new

house

or

flat

What

counts

as

new

For

work

to

be

zero

rated

for

VAT

it

must

qualify

as

a

genuinely

new

self

contained

house

or

flat

This

means

it

’s

self

contained

there

are

not

any

internal

doors

or

connections

to

other

houses

or

flats

it

can

be

used

independently

of

any

other

property

including

businesses

it

can

be

sold

on

its

own

it

has

proper

planning

permission

any

existing

buildings

on

the

site

have

been

demolished

completely

to

ground

level

unless

you

’re

extending

an

existing

building

to

create

a

new

house

or

flat

For

mixed

use

buildings

like

a

shop

with

a

flat

above

it

only

the

work

on

the

residential

part

can

be

zero

rated

for

VAT

Find

out

more

about

qualifying

buildings

for

zero

rated

VAT

Timing

labour

and

materials

Work

that

’s

zero

rated

for

VAT

must

take

place

during

the

construction

project

or

be

closely

related

to

it

eg

demolishing

existing

buildings

and

preparing

the

site

This

is

known

as

work

done

in

the

course

of

construction

You

can

not

zero

rate

work

you

do

after

a

building

’s

finished

apart

from

correcting

defects

in

the

original

work

snagging

All

labour

on

a

qualifying

building

can

be

zero

rated

but

there

are

special

rules

on

what

counts

as

building

materials

for

VAT

purposes

Work

for

disabled

people

You

may

not

have

to

charge

VAT

on

alterations

you

make

to

a

disabled

person

’s

home

or

certain

equipment

you

supply

for

their

personal

use

Who

qualifies

as

disabled

To

be

zero

rated

for

VAT

the

work

you

’re

doing

needs

to

be

for

someone

with

a

physical

or

mental

impairment

that

has

a

major

long

term

effect

on

their

ability

to

do

everyday

activities

condition

that

the

medical

profession

treats

as

a

chronic

sickness

eg

diabetes

terminal

illness

Someone

who

’s

temporarily

disabled

or

incapacitated

or

elderly

and

frail

but

not

disabled

does

not

qualify

However

you

may

be

able

to

charge

reduced

rate

VAT

at

on

mobility

aids

heating

and

security

work

for

people

over

Alterations

Work

on

a

disabled

person

’s

home

that

can

be

zero

rated

includes

building

a

ramp

widening

but

not

building

a

doorway

or

passage

installing

extending

or

adapting

a

bathroom

washroom

or

lavatory

to

suit

their

condition

installing

repairing

or

maintaining

a

lift

used

to

help

them

move

between

floors

preparation

and

restoration

of

the

immediately

surrounding

decor

Find

out

more

about

alterations

that

can

be

zero

rated

for

VAT

Equipment

designed

for

disabled

people

You

do

not

have

to

charge

VAT

if

you

supply

install

repair

maintain

or

adapt

certain

equipment

specifically

designed

for

disabled

people

if

it

’s

for

personal

use

in

their

home

This

includes

adjustable

beds

hoists

chair

and

stair

lifts

sanitary

devices

alarms

parts

and

accessories

for

qualifying

equipment

the

cost

of

adapting

something

for

a

disabled

person

Find

out

more

about

zero

rated

goods

and

services

for

disabled

people

There

are

different

rules

for

equipment

paid

for

or

arranged

by

the

NHS

or

any

other

hospital

or

nursing

home

Evidence

of

eligibility

You

’re

responsible

for

making

sure

that

your

customer

is

eligible

for

zero

rate

VAT

and

you

should

be

able

to

prove

this

from

your

records

You

can

do

this

by

getting

your

disabled

customers

or

a

parent

guardian

doctor

or

another

responsible

person

if

they

’re

not

able

to

sign

a

declaration

containing

information

that

shows

they

’re

eligible

A

declaration

must

be

separate

or

clearly

different

from

any

order

form

or

invoice

for

goods

or

services

Energy

saving

and

mobility

aids

You

may

be

able

to

charge

the

reduced

rate

of

VAT

for

work

in

residential

properties

to

install

certain

energy

saving

heating

and

security

products

mobility

aids

for

people

over

This

includes

the

cost

of

the

products

themselves

if

you

install

them

but

if

you

only

supply

them

you

must

charge

the

standard

rate

of

Energy

saving

heating

and

security

You

can

charge

the

reduced

rate

of

VAT

on

work

you

do

to

install

qualifying

energy

saving

products

and

certain

grant

funded

heating

and

security

equipment

for

people

over

or

on

benefits

You

can

also

charge

the

reduced

rate

for

extra

work

you

need

to

do

as

part

of

the

installation

But

you

must

charge

the

standard

rate

of

on

all

work

if

the

installation

is

just

part

of

another

bigger

job

Find

out

more

about

reduced

rate

VAT

for

energy

saving

products

and

grant

funded

heating

and

security

Mobility

aids

You

can

charge

the

reduced

rate

of

VAT

on

work

you

do

to

install

certain

mobility

aids

for

people

over

either

in

their

own

private

home

or

in

a

private

home

that

they

share

with

their

friends

or

relatives

Other

types

of

building

You

may

not

have

to

charge

VAT

for

some

work

you

do

on

certain

types

of

buildings

that

are

not

houses

or

flats

including

civil

engineering

work

to

develop

a

residential

caravan

park

approved

alterations

and

substantial

reconstructions

to

protected

buildings

converting

a

non

residential

building

into

a

house

or

communal

residential

building

for

a

housing

association

constructing

certain

buildings

used

by

charities

for

a

relevant

charitable

purpose

There

are

also

certain

other

types

of

communal

residential

building

that

you

do

not

have

to

charge

VAT

on

including

children

’s

homes

residential

care

homes

hospices

student

accommodation

school

boarding

houses

armed

forces

accommodation

monasteries

nunneries

and

similar

buildings


Claim

State

Pension

abroad

You

can

claim

State

Pension

abroad

if

you

’ve

paid

enough

UK

National

Insurance

contributions

to

qualify

Get

a

State

Pension

forecast

if

you

need

to

find

out

how

much

State

Pension

you

may

get

Make

a

claim

You

must

be

within

months

of

your

State

Pension

age

to

claim

To

claim

your

pension

you

can

either

contact

the

International

Pension

Centre

send

the

international

claim

form

to

the

International

Pension

Centre

the

address

is

on

the

form

If

you

live

part

of

the

year

abroad

You

must

choose

which

country

you

want

your

pension

to

be

paid

in

You

can

not

be

paid

in

one

country

for

part

of

the

year

and

another

for

the

rest

of

the

year

Bank

accounts

your

pension

can

be

paid

into

Your

State

Pension

can

be

paid

into

a

bank

in

the

country

you

’re

living

in

a

bank

or

building

society

in

the

UK

You

can

use

an

account

in

your

name

a

joint

account

someone

else

’s

account

if

you

have

their

permission

and

keep

to

the

terms

and

conditions

of

the

account

You

’ll

need

the

international

bank

account

number

IBAN

and

bank

identification

code

BIC

numbers

if

you

have

an

overseas

account

You

’ll

be

paid

in

local

currency

the

amount

you

get

may

change

due

to

exchange

rates

When

you

’ll

get

paid

You

can

choose

to

be

paid

every

or

weeks

If

your

State

Pension

is

under

per

week

you

’ll

be

paid

once

a

year

in

December

Delays

to

payments

around

US

bank

holidays

If

you

live

abroad

and

your

payment

is

due

in

the

same

week

as

a

US

bank

holiday

it

could

arrive

one

day

late

This

is

because

a

US

company

processes

these

payments

How

your

pension

is

affected

Your

State

Pension

will

only

increase

each

year

if

you

live

in

the

European

Economic

Area

EEA

Gibraltar

Switzerland

countries

that

have

a

social

security

agreement

with

the

UK

but

you

can

not

get

increases

in

Canada

or

New

Zealand

You

will

not

get

yearly

increases

if

you

live

outside

these

countries

Your

pension

will

go

up

to

the

current

rate

if

you

return

to

live

in

the

UK

Get

advice

Contact

the

International

Pension

Centre

if

you

want

advice

on

how

your

pension

might

be

affected

if

you

’ve

already

retired

and

are

thinking

of

moving

abroad

Paying

tax

How

much

tax

you

’ll

pay

and

where

you

pay

it

depends

on

where

you

’re

considered

to

be

a

resident

UK

residents

You

may

have

to

pay

UK

tax

on

your

State

Pension

if

you

live

abroad

but

are

classed

as

a

UK

resident

for

tax

purposes

The

amount

you

pay

depends

on

your

income

Overseas

residents

You

may

be

taxed

on

your

State

Pension

by

the

UK

and

the

country

where

you

live

If

you

pay

tax

twice

you

can

usually

claim

tax

relief

to

get

all

or

some

of

it

back

If

the

country

you

live

in

has

a

double

taxation

agreement

with

the

UK

you

’ll

only

pay

tax

on

your

pension

once

This

may

be

to

the

UK

or

the

country

where

you

live

depending

on

that

country

’s

tax

agreement

Report

a

change

in

your

circumstances

Report

changes

such

as

a

change

of

address

or

bank

details

to

the

International

Pension

Centre

by

phone

or

in

writing

do

not

send

changes

by

email

If

you

’re

asked

to

fill

in

a

life

certificate

You

may

get

a

life

certificate

form

from

the

Department

for

Work

and

Pensions

to

check

you

’re

still

eligible

for

the

State

Pension

You

need

to

get

the

form

signed

by

a

witness

The

instructions

are

on

the

form

Your

witness

does

not

have

to

live

in

the

UK

or

have

a

passport

from

any

specific

country

The

people

who

can

sign

the

form

are

the

same

as

those

who

can

countersign

a

passport

photo

Your

payments

may

be

suspended

if

you

do

not

send

the

form

back

Returning

to

the

UK

Contact

the

Pension

Service

you

need

your

return

date

and

contact

details

both

abroad

and

in

the

UK

Call

HM

Revenue

and

Customs

HMRC

to

say

you

’re

returning

to

the

UK


Overview

It

costs

to

renew

or

replace

your

passport

if

you

apply

online

or

if

you

fill

in

a

paper

form

You

must

be

aged

or

over

or

turning

in

the

next

weeks

if

you

want

an

adult

passport

There

’s

a

different

process

to

get

a

passport

for

a

child

There

are

different

ways

to

renew

or

replace

your

passport

if

you

’re

outside

the

UK

If

you

’re

travelling

to

the

EU

Switzerland

Norway

Iceland

or

Liechtenstein

you

may

need

to

renew

your

passport

before

you

travel

How

long

it

takes

Allow

up

to

weeks

to

get

your

passport

It

takes

longer

to

apply

by

post

than

online

You

may

be

able

to

get

a

passport

urgently

if

you

need

one

sooner

Do

not

book

travel

until

you

have

a

valid

passport

Tracking

your

passport

application

You

can

track

your

passport

application

immediately

if

you

apply

online

or

after

weeks

if

you

apply

by

post

Getting

your

new

passport

Your

new

passport

will

be

sent

to

you

by

courier

or

Royal

Mail

They

’ll

either

post

it

through

your

letterbox

hand

it

to

you

if

you

’re

home

leave

a

card

or

post

you

a

letter

saying

how

you

can

get

it

it

will

not

say

the

package

is

your

passport

Renew

If

your

passport

has

expired

you

must

renew

it

before

you

can

travel

Do

not

book

travel

until

you

have

a

valid

passport

your

new

passport

will

not

have

the

same

number

as

your

old

one

There

are

different

rules

if

your

passport

is

lost

stolen

or

damaged

or

you

need

to

change

your

name

or

personal

details

Renewing

your

passport

before

it

expires

You

need

at

least

months

left

on

your

passport

to

travel

to

certain

countries

Check

the

entry

requirements

of

the

country

you

’re

visiting

to

see

how

much

time

left

you

need

on

it

Time

left

on

your

old

passport

will

not

be

added

to

your

new

one

Travelling

to

the

EU

EEA

or

Switzerland

On

the

day

of

travel

to

the

EU

Switzerland

Norway

Iceland

or

Liechtenstein

you

’ll

need

your

passport

to

both

have

at

least

months

left

on

it

be

less

than

years

old

even

if

it

has

months

or

more

left

These

rules

do

not

apply

to

travel

to

Ireland

You

can

continue

to

use

your

passport

as

long

as

it

’s

valid

for

the

length

of

your

stay

If

your

passport

is

burgundy

or

has

European

Union

on

the

cover

you

can

still

use

it

as

long

as

it

has

enough

time

left

on

it

Renew

online

Use

this

service

to

renew

your

passport

online

It

costs

You

’ll

need

a

digital

photo

a

credit

or

debit

card

your

passport

Renew

online

Renew

using

a

paper

application

form

You

can

get

a

paper

application

form

by

either

going

to

a

Post

Office

that

has

a

Check

and

Send

service

calling

the

Passport

Adviceline

It

costs

You

can

pay

by

either

debit

or

credit

card

fill

in

the

form

in

the

application

pack

cheque

made

payable

to

Her

Majesty

’s

Passport

Office

You

’ll

need

new

and

identical

printed

photos

of

yourself

Unexpired

visas

Send

your

previous

passport

with

the

visa

attached

to

it

with

your

application

Your

previous

passport

will

be

returned

to

you

You

’ll

be

able

to

use

the

visa

if

you

carry

both

passports

The

rules

are

different

if

you

’re

travelling

to

Russia

Replace

a

lost

stolen

or

damaged

passport

You

must

replace

your

passport

if

it

has

more

than

reasonable

wear

and

tear

because

you

may

not

be

allowed

to

travel

with

it

If

you

need

to

attend

an

interview

Passport

offices

are

temporarily

closed

and

face

to

face

interviews

are

suspended

because

of

coronavirus

Video

interviews

are

taking

place

online

If

you

need

an

interview

you

’ll

be

contacted

after

your

application

has

been

processed

to

book

it

Replace

online

Use

this

service

to

replace

your

passport

online

It

costs

You

’ll

need

a

digital

photo

a

credit

or

debit

card

You

’ll

need

to

ask

someone

to

confirm

your

identity

online

if

you

’re

replacing

a

lost

or

stolen

passport

Replace

online

Replace

using

a

paper

application

form

You

can

get

a

paper

application

form

by

either

going

to

the

Post

Office

calling

the

Passport

Adviceline

It

costs

You

can

pay

by

either

debit

or

credit

card

fill

in

the

form

in

the

application

pack

cheque

made

payable

to

Her

Majesty

’s

Passport

Office

You

’ll

need

new

and

identical

printed

photos

of

yourself

You

can

use

the

Post

Office

Check

and

Send

service

if

you

’re

using

a

paper

form

The

address

to

send

it

to

is

on

the

form

Countersignatories

You

need

to

get

your

application

form

and

of

your

photos

signed

by

someone

else

to

prove

your

identity


How

it

works

You

can

apply

for

an

emergency

travel

document

sometimes

called

an

emergency

passport

if

you

’re

abroad

need

to

travel

and

can

not

get

a

passport

in

time

If

you

’re

in

the

UK

you

should

apply

for

a

passport

urgently

Eligibility

You

can

apply

for

an

emergency

travel

document

if

all

the

following

apply

you

’re

a

British

national

you

’re

outside

the

UK

your

passport

has

been

lost

stolen

damaged

is

full

has

recently

expired

or

is

with

HM

Passport

Office

or

a

foreign

embassy

you

do

not

have

time

to

renew

or

replace

your

passport

before

you

travel

you

can

provide

proof

of

your

travel

plans

for

example

booking

confirmations

or

detailed

written

travel

plans

if

you

can

not

book

ahead

You

usually

can

not

get

an

emergency

travel

document

if

you

’ve

never

had

a

UK

passport

You

should

apply

for

a

passport

instead

What

an

emergency

travel

document

lets

you

do

You

can

use

an

emergency

travel

document

to

travel

to

your

destination

through

a

maximum

of

countries

You

can

also

normally

use

it

to

return

to

the

country

you

’re

applying

from

if

you

live

there

Your

travel

plans

countries

and

dates

will

be

printed

on

your

emergency

travel

document

If

you

change

your

travel

plans

once

you

have

your

emergency

travel

document

you

’ll

need

to

apply

for

a

new

one

You

may

need

a

visa

to

leave

the

country

you

’re

in

or

to

travel

through

other

countries

with

your

emergency

travel

document

Check

with

the

embassy

or

consulate

of

each

country

If

your

final

destination

is

the

UK

border

staff

will

keep

your

emergency

travel

document

when

you

arrive

Border

staff

at

a

different

final

destination

might

also

keep

the

document

How

to

apply

You

can

apply

online

It

costs

to

apply

for

an

emergency

travel

document

The

fee

is

not

refundable

You

can

pay

online

as

part

of

your

application

If

you

do

not

you

’ll

be

asked

to

pay

over

the

phone

You

might

need

to

attend

an

appointment

at

your

nearest

British

embassy

high

commission

or

consulate

after

you

apply

online

You

’ll

be

told

after

you

’ve

submitted

your

application

whether

you

need

an

appointment

You

’ll

need

to

give

a

contact

telephone

number

and

email

address

as

part

of

your

application

Apply

now

How

long

it

will

take

Your

emergency

travel

document

will

normally

be

ready

working

days

after

you

apply

It

may

take

longer

because

of

coronavirus

It

can

also

take

longer

for

example

if

you

have

applied

for

a

child

under

not

paid

or

given

the

right

supporting

documents

not

given

enough

or

correct

information

You

’ll

be

told

after

you

’ve

applied

how

and

when

you

’ll

get

your

emergency

travel

document

Apply

on

behalf

of

someone

else

You

can

apply

for

an

emergency

travel

document

and

book

an

appointment

for

someone

else

if

they

’re

a

British

citizen

or

British

national

overseas

They

might

have

to

attend

an

appointment

and

they

must

collect

their

emergency

travel

document

in

person

If

you

apply

for

a

child

under

they

’ll

need

to

attend

an

appointment

Both

parents

should

go

with

them

if

possible

If

neither

parent

can

attend

they

’ll

need

to

send

a

signed

consent

letter

If

you

're

not

a

British

citizen

You

can

apply

online

if

you

’re

a

British

national

overseas

If

you

’re

or

over

and

another

type

of

British

national

you

need

to

Check

if

you

’re

eligible

with

your

nearest

British

embassy

high

commission

or

consulate

Download

and

fill

in

an

application

form

Book

an

appointment

with

the

embassy

high

commission

or

consulate

Pay

the

fee

at

your

appointment


Choose

a

visa

You

may

need

a

visa

to

come

to

the

UK

to

study

work

visit

or

join

family

There

are

different

visas

depending

on

where

you

come

from

why

you

want

to

come

to

the

UK

how

long

you

want

to

stay

for

your

personal

circumstances

and

skills

Before

you

apply

you

must

check

if

you

need

a

visa

and

what

type

you

need

Depending

on

your

nationality

you

might

not

need

a

visa

to

visit

or

transit

through

the

UK

Your

application

must

be

approved

before

you

travel

You

do

not

need

a

visa

if

you

’re

from

the

EU

Switzerland

Norway

Iceland

or

Liechtenstein

and

you

came

to

the

UK

by

December

If

you

started

living

in

the

UK

by

that

date

you

can

apply

to

the

EU

Settlement

Scheme

to

continue

to

work

live

or

study

in

the

UK

You

do

not

need

to

apply

for

a

visa

if

you

’re

an

Irish

citizen

If

you

want

to

visit

the

UK

Apply

for

a

Standard

Visitor

visa

to

visit

the

UK

for

up

to

months

For

example

for

a

holiday

or

to

see

family

and

friends

for

a

business

trip

or

meeting

to

do

a

short

course

of

study

You

must

apply

for

a

Marriage

Visitor

visa

if

you

want

to

visit

the

UK

to

get

married

or

register

a

civil

partnership

If

you

have

a

visitor

visa

you

can

not

take

a

job

in

the

UK

If

you

’re

travelling

through

the

UK

You

might

need

a

visa

if

you

’re

travelling

through

the

UK

on

your

way

to

another

country

for

example

if

you

have

a

layover

between

flights

Apply

for

a

visa

to

travel

through

the

UK

If

you

want

to

study

in

the

UK

Your

course

length

type

and

place

of

study

affect

which

visa

to

apply

for

A

Standard

Visitor

visa

lets

you

do

a

short

course

of

study

that

lasts

no

longer

than

months

A

Short

term

study

visa

lets

you

come

to

the

UK

to

study

an

English

language

course

that

is

over

months

and

up

to

months

A

Student

visa

is

usually

for

a

longer

course

You

must

be

sponsored

by

a

licensed

college

or

university

and

have

a

confirmed

place

You

may

be

able

to

do

some

work

on

this

visa

A

Child

Student

visa

is

for

to

year

olds

who

want

to

study

at

an

independent

school

If

you

’re

or

over

you

can

do

some

work

on

this

visa

If

you

want

to

work

or

invest

in

the

UK

You

can

work

in

the

UK

on

a

short

or

long

term

basis

with

a

work

visa

There

are

many

types

of

work

visa

The

visa

you

need

depends

upon

your

skills

and

qualifications

if

you

have

a

job

offer

and

sponsorship

if

you

want

to

bring

your

family

with

you

what

you

’ll

be

doing

for

example

sporting

charitable

or

religious

work

You

can

also

invest

money

in

the

UK

with

an

Investor

visa

You

can

set

up

a

business

with

a

Start

up

visa

or

an

Innovator

visa

If

you

want

to

join

family

in

the

UK

If

you

’re

a

spouse

partner

or

family

member

of

someone

who

has

British

citizenship

or

settlement

in

the

UK

you

can

apply

for

a

family

visa

to

join

them

They

may

need

to

show

that

they

can

support

you

financially

You

may

be

able

to

apply

for

indefinite

leave

to

remain

ILR

after

a

set

amount

of

time

living

in

the

UK

If

your

family

member

is

in

the

UK

on

a

visa

You

may

be

able

to

apply

for

a

visa

to

join

a

family

member

who

’s

in

the

UK

on

a

visa

They

must

be

either

your

spouse

or

partner

your

parent

if

you

’re

or

under

Check

what

visa

you

’ll

need

to

join

them

If

your

family

member

is

from

the

EU

Switzerland

Norway

Iceland

or

Liechtenstein

You

can

apply

for

a

free

family

permit

if

you

have

a

close

family

member

who

was

living

in

the

UK

by

December

A

family

permit

lets

you

live

work

and

study

in

the

UK

for

up

to

months

Close

family

members

include

your

spouse

or

civil

partner

child

grandchild

parent

or

grandparent

You

can

apply

to

the

EU

Settlement

Scheme

after

your

family

permit

expires

Family

reunion

visas

for

refugees

If

you

were

separated

from

your

partner

or

child

when

you

were

forced

to

leave

your

country

they

can

apply

to

join

you

in

the

UK

Your

family

members

can

apply

if

you

have

been

given

asylum

or

years

humanitarian

protection

and

not

have

British

citizenship

Other

ways

to

get

permission

to

live

in

the

UK

Commonwealth

citizens

You

can

apply

for

an

Ancestry

visa

to

work

in

the

UK

if

you

have

a

British

grandparent

and

meet

other

eligibility

criteria

You

may

have

right

of

abode

to

live

in

the

UK

If

you

’re

a

Commonwealth

citizen

and

can

not

prove

your

right

to

be

in

the

UK

read

about

the

Windrush

scheme

Returning

residents

If

you

had

indefinite

leave

to

remain

ILR

and

left

the

UK

for

more

than

years

you

’ll

need

to

apply

for

a

Returning

Resident

visa

to

come

back

Other

visas

There

may

be

another

visa

that

’s

right

for

you

based

on

your

circumstances

Check

if

you

need

a

visa

and

what

other

visas

you

’re

eligible

for

Prepare

your

application

You

can

apply

and

pay

for

most

visas

online

If

you

have

dependants

who

want

to

come

to

the

UK

with

you

each

person

will

need

to

apply

and

pay

separately

When

to

apply

The

earliest

you

can

apply

is

usually

months

before

your

planned

travel

date

for

visit

visas

months

before

your

employment

start

date

for

most

work

visas

months

before

your

course

start

date

for

Student

and

Child

Student

visas

Get

an

estimate

of

how

long

it

’ll

take

to

process

your

application

Settlement

applications

take

up

to

months

and

must

be

approved

before

you

come

to

the

UK

If

you

’re

given

permission

to

settle

in

the

UK

you

must

travel

before

your

permission

ends

Fees

There

is

a

fee

for

each

visa

The

fee

depends

on

which

visa

you

apply

for

You

can

choose

to

pay

more

to

get

a

faster

decision

for

some

visas

The

fees

are

the

same

for

each

family

member

who

applies

to

come

to

the

UK

with

you

Pay

for

healthcare

You

’ll

need

to

pay

the

healthcare

surcharge

as

part

of

your

application

if

you

’re

applying

for

a

visa

to

work

study

or

join

your

family

applying

to

stay

for

more

than

months

not

applying

to

live

permanently

in

the

UK

Applying

for

someone

else

You

can

apply

for

a

visa

for

someone

else

For

example

a

relative

overseas

who

does

not

have

access

to

a

computer

or

your

child

if

they

can

not

apply

for

themselves

You

must

get

permission

from

the

person

you

’re

applying

for

or

written

permission

from

their

parent

or

guardian

if

the

applicant

is

under

Enter

the

applicant

’s

details

into

the

form

not

your

own

Proving

you

do

not

have

tuberculosis

TB

If

you

’re

coming

to

the

UK

for

more

than

months

you

might

need

to

have

a

TB

test

Check

if

you

’ll

need

a

TB

test

If

you

do

you

must

provide

a

certificate

showing

you

do

not

have

TB

with

your

visa

application

Change

or

cancel

your

application

If

you

want

to

change

something

in

your

application

after

you

’ve

sent

it

contact

UK

Visas

and

Immigration

UKVI

You

can

ask

to

cancel

your

application

Your

fee

will

only

be

refunded

if

UKVI

has

not

started

processing

your

application

Prove

your

identity

When

you

apply

you

’ll

need

to

prove

your

identity

and

provide

documents

to

show

your

eligibility

How

you

do

this

depends

on

where

you

’re

from

and

what

type

of

passport

you

have

You

’ll

either

go

to

an

appointment

at

a

visa

application

centre

use

the

UK

Immigration

ID

Check

smartphone

app

You

’ll

find

out

if

you

need

to

go

to

an

appointment

or

use

the

smartphone

app

when

you

start

your

application

If

you

need

to

go

to

an

appointment

at

a

visa

application

centre

You

’ll

be

asked

to

make

an

appointment

at

a

visa

application

centre

to

provide

your

biometric

information

your

fingerprints

and

a

photograph

At

the

appointment

you

’ll

need

to

submit

documents

that

show

your

eligibility

The

document

checklist

in

your

application

will

explain

what

to

provide

Some

visa

application

centres

may

need

to

keep

your

passport

and

documents

while

they

process

your

application

You

may

have

to

travel

to

get

to

your

nearest

visa

application

centre

this

could

be

in

another

country

If

you

applied

for

someone

else

The

applicant

will

need

to

attend

the

appointment

at

the

visa

application

centre

to

provide

their

biometric

information

and

documents

They

’ll

also

need

to

sign

a

copy

of

their

application

form

to

confirm

that

the

information

is

correct

If

you

need

to

use

the

UK

Immigration

ID

Check

smartphone

app

You

’ll

be

asked

to

use

the

UK

Immigration

ID

Check

app

to

scan

your

identity

document

and

submit

a

digital

photo

of

your

face

You

will

need

to

scan

and

upload

documents

that

show

your

eligibility

as

part

of

your

online

application

The

document

checklist

in

your

application

will

explain

what

to

provide

If

you

applied

for

someone

else

The

applicant

will

need

to

prove

their

identity

using

the

app

Getting

a

decision

on

your

application

You

’ll

get

a

letter

or

an

email

with

the

result

of

your

application

It

will

explain

what

you

need

to

do

next

If

your

application

is

successful

You

’ll

be

given

either

a

sticker

called

a

vignette

that

goes

in

your

passport

if

you

gave

your

biometric

information

at

a

visa

application

centre

access

to

view

your

immigration

status

information

online

if

you

used

the

smartphone

app

to

prove

your

identity

The

vignette

or

online

immigration

status

information

will

show

what

you

’ve

been

granted

for

example

a

Student

visa

the

dates

your

visa

is

valid

start

date

and

end

date

the

conditions

of

your

visa

Your

visa

conditions

The

conditions

say

what

you

can

and

can

not

do

in

the

UK

For

example

they

might

say

No

access

to

public

funds

you

can

not

claim

benefits

No

work

you

can

not

take

paid

or

unpaid

work

in

the

UK

Restricted

work

you

can

only

work

for

your

sponsor

You

’ll

also

be

told

if

you

need

to

register

your

personal

details

with

the

UK

police

Getting

your

vignette

If

the

visa

application

centre

kept

your

passport

they

’ll

either

send

it

to

you

with

the

vignette

inside

if

you

paid

for

this

service

when

you

applied

ask

you

to

collect

the

passport

and

vignette

If

you

kept

your

passport

you

’ll

need

to

take

it

to

the

visa

application

centre

to

collect

your

vignette

If

you

’re

a

national

of

Kuwait

Oman

Qatar

or

the

United

Arab

Emirates

and

you

applied

for

an

electronic

visa

waiver

this

permission

is

sent

to

you

electronically

you

do

not

receive

a

vignette

If

there

’s

an

error

in

your

vignette

If

you

notice

an

error

in

your

vignette

you

should

contact

your

visa

application

centre

immediately

to

correct

it

before

you

come

to

the

UK

If

you

notice

the

error

after

you

’ve

arrived

in

the

UK

you

must

report

it

to

UK

Visas

and

Immigration

UKVI

within

months

of

arriving

or

you

’ll

need

to

make

a

new

application

Getting

a

biometric

residence

permit

If

you

get

a

vignette

and

you

’re

coming

to

the

UK

for

more

than

months

then

you

have

to

collect

a

biometric

residence

permit

BRP

after

you

arrive

You

must

do

this

before

the

vignette

sticker

expires

or

within

days

of

arriving

in

the

UK

whichever

is

later

You

choose

where

to

collect

your

BRP

from

during

your

application

When

you

get

your

BRP

check

the

details

are

correct

If

your

name

is

long

it

may

appear

cut

off

This

is

not

a

mistake

it

is

because

there

is

limited

space

on

the

BRP

card

However

if

there

’s

a

spelling

mistake

you

must

report

it

You

need

to

report

any

errors

in

your

BRP

within

days

of

collecting

it

If

you

get

access

to

your

immigration

status

information

online

You

’ll

be

able

to

view

your

immigration

status

information

online

You

can

also

use

the

online

service

to

share

your

immigration

status

information

with

others

for

example

employers

or

universities

Some

government

organisations

and

public

authorities

will

be

able

to

access

your

immigration

status

information

for

example

when

you

travel

through

the

UK

border

You

will

not

get

a

vignette

or

a

BRP

If

your

application

is

refused

You

’ll

get

a

letter

or

an

email

explaining

why

your

application

was

refused

Your

passport

will

be

returned

if

it

was

kept

as

part

of

your

application

Your

refusal

letter

will

explain

if

you

have

the

right

to

either

an

administrative

review

immigration

decision

appeal


You

're

in

the

UK

and

have

a

BRP

You

must

report

any

changes

in

your

circumstances

if

you

’re

in

the

UK

and

have

either

got

a

biometric

residence

permit

BRP

applied

for

a

BRP

but

have

not

had

a

decision

yet

How

you

do

this

depends

on

what

you

’re

reporting

Report

a

change

of

address

only

You

can

change

your

address

without

having

to

apply

for

a

new

BRP

You

can

either

report

a

change

of

address

online

fill

in

the

change

of

circumstances

form

and

send

it

to

the

address

on

the

form

Report

a

change

to

your

name

or

personal

details

You

must

apply

for

a

new

BRP

straight

away

if

any

of

these

things

change

name

for

example

if

you

’ve

got

married

nationality

facial

appearance

date

of

birth

for

example

if

it

was

wrong

gender

Apply

for

a

replacement

BRP

online

You

’ll

need

to

pay

a

fee

You

must

apply

for

a

new

BRP

within

months

You

can

be

fined

up

to

or

have

your

stay

shortened

if

you

do

not

Report

all

other

changes

You

must

report

any

other

changes

to

the

details

you

gave

in

your

BRP

application

including

if

you

get

a

criminal

conviction

you

separate

from

your

partner

any

of

your

children

stop

living

permanently

with

you

Fill

in

the

change

of

circumstances

form

and

send

it

to

the

address

on

the

form

You

're

in

the

UK

and

have

a

visa

You

must

report

any

changes

if

you

’re

in

the

UK

and

have

either

got

a

visa

applied

for

a

visa

but

have

n’t

had

a

decision

yet

How

you

do

this

depends

on

what

you

’re

reporting

Changes

to

your

name

or

personal

details

You

must

transfer

your

visa

to

a

biometric

residence

permit

BRP

if

your

overall

stay

in

the

UK

is

longer

than

months

and

any

of

these

details

on

your

visa

document

change

name

nationality

facial

appearance

date

of

birth

gender

You

’ll

need

to

pay

a

fee

You

do

not

need

to

report

these

changes

or

transfer

your

visa

if

your

stay

in

the

UK

is

less

than

months

Fill

in

a

change

of

circumstances

form

if

you

’ve

applied

for

a

visa

but

have

n’t

had

a

decision

Report

all

other

changes

Fill

in

the

change

of

circumstances

form

to

report

any

other

changes

of

circumstances

including

your

contact

details

your

legal

representative

’s

details

dependent

family

members

details

if

you

separate

from

your

partner

if

you

get

a

criminal

conviction

if

any

of

your

children

stop

living

with

you

Report

a

change

of

address

only

You

can

update

your

address

or

your

legal

representative

’s

address

online

You

're

outside

the

UK

How

you

report

a

change

of

circumstances

depends

on

how

you

applied

and

the

status

of

your

application

If

you

have

a

UK

Visas

and

Immigration

account

You

will

have

a

UK

Visas

and

Immigration

account

if

you

used

the

UK

Immigration

ID

Check

smartphone

app

to

scan

your

identity

document

on

your

phone

You

’re

still

waiting

for

a

decision

about

your

application

You

can

change

your

email

address

or

phone

number

by

updating

your

account

details

You

can

not

update

your

identity

document

name

or

address

if

you

’re

still

waiting

for

a

decision

You

have

a

decision

about

your

application

You

can

update

your

account

details

If

you

applied

through

a

visa

application

centre

Contact

the

visa

application

centre

where

you

applied

if

you

’re

outside

the

UK

and

there

’s

a

change

to

your

reason

for

going

to

the

UK

address

personal

details

for

example

your

name

because

you

got

married

You

may

need

to

make

another

visa

application

at

your

local

visa

application

centre


Overview

You

may

be

able

to

visit

the

UK

for

a

paid

engagement

if

you

’ve

been

invited

as

an

expert

in

your

profession

You

can

apply

for

a

Permitted

Paid

Engagement

visa

if

you

are

invited

by

a

UK

based

organisation

or

client

want

to

come

to

the

UK

to

do

specific

paid

work

without

having

to

be

sponsored

under

the

points

based

visa

system

meet

the

other

eligibility

requirements

You

may

not

have

to

apply

for

a

visa

What

you

need

to

do

depends

on

your

nationality

Check

if

you

need

to

apply

for

a

UK

visa

What

you

can

and

can

not

do

You

can

be

invited

by

a

UK

based

organisation

or

client

to

be

a

student

examiner

or

assessor

take

part

in

selection

panels

as

a

highly

qualified

academic

if

you

’re

invited

by

an

education

arts

or

research

organisation

give

lectures

at

a

higher

education

institution

as

long

as

it

’s

not

a

part

time

or

full

time

role

examine

UK

based

pilots

so

they

meet

the

standards

of

the

country

you

come

from

if

you

’re

invited

by

an

approved

UK

training

organisation

regulated

by

the

UK

Civil

Aviation

Authority

provide

advocacy

in

a

particular

area

of

law

take

part

in

arts

entertainment

or

sporting

activities

including

broadcasting

take

part

in

fashion

modelling

assignments

You

can

also

do

minor

activities

related

to

your

work

or

business

overseas

such

as

attend

meetings

You

can

not

do

paid

work

unrelated

to

your

main

job

or

area

of

expertise

at

home

other

than

what

’s

allowed

by

your

visa

extend

this

visa

or

switch

to

another

visa

live

in

the

UK

for

extended

periods

get

public

funds

benefits

study

marry

or

register

a

civil

partnership

or

give

notice

of

marriage

or

civil

partnership

bring

family

members

dependants

with

you

on

your

application

they

must

apply

separately

Read

the

guidance

for

more

information

about

what

you

can

and

can

not

do

with

a

Permitted

Paid

Engagement

visa

How

long

you

can

stay

You

can

stay

in

the

UK

for

up

to

month

When

to

apply

and

how

long

it

takes

If

you

need

a

visa

you

must

apply

online

before

you

come

to

the

UK

As

part

of

your

application

you

’ll

need

to

book

an

appointment

at

a

visa

application

centre

to

prove

your

identity

and

provide

your

documents

Allow

time

to

attend

your

appointment

as

the

visa

application

centre

could

be

in

another

country

The

visa

application

centre

may

keep

your

passport

and

documents

while

processing

your

application

The

earliest

you

can

apply

is

months

before

you

travel

Getting

a

decision

Once

you

’ve

applied

online

proved

your

identity

and

provided

your

documents

you

’ll

usually

get

a

decision

on

your

visa

within

weeks

Find

out

how

to

get

your

visa

decision

faster

this

depends

on

what

country

you

’re

in

Fees

A

Permitted

Paid

Engagement

visa

costs

Eligibility

You

must

show

that

you

’re

or

over

you

’re

visiting

the

UK

for

no

more

than

month

you

’ve

been

formally

invited

and

paid

by

a

UK

based

organisation

to

attend

an

event

or

other

permitted

engagement

you

’ll

leave

the

UK

at

the

end

of

your

visit

you

will

not

live

in

the

UK

for

extended

periods

through

frequent

or

successive

visits

or

make

the

UK

your

main

home

you

’re

able

to

support

yourself

during

your

trip

or

have

funding

from

someone

else

to

support

you

you

’re

able

to

pay

for

your

return

or

onward

journey

or

have

funding

from

someone

else

to

pay

for

the

journey

you

have

proof

of

any

business

or

other

activities

you

want

to

do

in

the

UK

as

allowed

by

the

Visitor

Rules

Documents

you

'll

need

When

you

apply

you

must

provide

a

current

passport

or

other

valid

travel

document

your

passport

must

have

a

blank

page

for

your

visa

a

formal

invitation

from

the

UK

based

organisation

or

client

you

’ll

be

paid

by

proof

that

the

paid

engagement

relates

to

your

expertise

qualifications

and

main

job

in

your

home

country

for

example

a

letter

from

your

employer

See

the

full

list

of

documents

you

can

provide

to

prove

your

eligibility

You

’ll

need

to

provide

a

certified

translation

of

any

documents

that

are

not

in

English

or

Welsh

Additional

documents

You

must

provide

extra

documents

if

you

’re

an

established

arts

entertainment

or

sporting

professional

You

can

provide

any

of

the

following

publications

publicity

material

proof

of

awards

media

coverage

and

reviews

proof

of

recent

performances

You

may

need

to

provide

additional

documents

depending

on

your

circumstances

Apply

from

outside

the

UK

If

you

need

a

visa

you

must

apply

online

before

you

travel

to

the

UK

Check

what

documents

you

’ll

need

to

apply

Proving

your

identity

and

providing

supporting

documents

As

part

of

your

online

application

you

need

to

book

an

appointment

at

a

visa

application

centre

You

’ll

have

your

fingerprints

and

photograph

known

as

biometric

information

taken

at

your

appointment

Allow

time

to

attend

your

appointment

as

the

visa

application

centre

could

be

in

another

country

The

visa

application

centre

may

keep

your

passport

and

documents

while

processing

your

application

Apply

for

a

Permitted

Paid

Engagement

visa

Once

you

’ve

started

your

application

you

can

save

your

form

and

complete

it

later

Apply

now

Continue

your

application

You

can

sign

back

into

your

application

if

you

’ve

saved

it

Check

your

email

and

follow

the

link

to

return

to

your

application

Apply

with

family

members

Each

family

member

must

make

their

own

application

and

pay

the

fee

You

can

apply

on

behalf

of

your

partner

and

child

if

they

can

not

apply

for

themselves

They

must

attend

their

own

appointment

at

a

visa

application

centre

How

long

it

takes

to

get

a

decision

Once

you

’ve

applied

online

proved

your

identity

and

provided

your

documents

you

’ll

usually

get

a

decision

on

your

visa

within

weeks

Find

out

how

to

get

your

visa

decision

faster

this

depends

on

what

country

you

’re

in

You

’ll

get

an

email

or

a

letter

containing

the

decision

on

your

application

This

will

explain

what

you

need

to

do

next

If

you

need

to

change

or

cancel

your

application

If

you

need

to

change

something

in

your

application

after

you

’ve

sent

it

contact

UK

Visas

and

Immigration

UKVI

You

can

ask

to

cancel

your

application

You

’ll

only

get

your

fee

refunded

if

the

application

has

not

been

processed

yet