Your

rights

and

responsibilities

You

have

certain

rights

and

responsibilities

if

you

’re

a

tenant

in

privately

rented

property

Your

rights

As

a

tenant

you

have

the

right

to

live

in

a

property

that

’s

safe

and

in

a

good

state

of

repair

have

your

deposit

returned

when

the

tenancy

ends

and

in

some

circumstances

have

it

protected

challenge

excessively

high

charges

know

who

your

landlord

is

live

in

the

property

undisturbed

see

an

Energy

Performance

Certificate

for

the

property

be

protected

from

unfair

eviction

and

unfair

rent

have

a

written

agreement

if

you

have

a

fixed

term

tenancy

of

more

than

years

If

you

have

a

tenancy

agreement

it

should

be

fair

and

comply

with

the

law

If

you

do

not

know

who

your

landlord

is

write

to

the

person

or

company

you

pay

rent

to

Your

landlord

can

be

fined

If

they

do

not

give

you

this

information

within

days

When

you

start

a

new

tenancy

When

you

start

a

new

assured

or

short

assured

tenancy

your

landlord

must

give

you

a

copy

of

the

How

to

rent

guide

if

you

live

in

England

a

tenant

information

pack

if

you

live

in

Scotland

Your

responsibilities

You

should

give

your

landlord

access

to

the

property

to

inspect

it

or

carry

out

repairs

Your

landlord

has

to

give

you

at

least

hours

notice

and

visit

at

a

reasonable

time

of

day

unless

it

’s

an

emergency

and

they

need

immediate

access

Coronavirus

has

not

changed

these

rules

so

you

should

work

with

your

landlord

to

make

sure

that

any

visits

are

for

an

urgent

reason

for

example

you

do

not

have

hot

water

heating

or

toilet

facilities

Follow

NHS

guidelines

if

the

visit

must

happen

You

can

read

the

coronavirus

and

renting

guidance

for

tenants

and

landlords

You

must

also

take

good

care

of

the

property

for

example

turn

off

the

water

at

the

mains

if

you

’re

away

in

cold

weather

pay

the

agreed

rent

even

if

repairs

are

needed

or

you

’re

in

dispute

with

your

landlord

pay

other

charges

as

agreed

with

the

landlord

for

example

Council

Tax

or

utility

bills

repair

or

pay

for

any

damage

caused

by

you

your

family

or

friends

only

sublet

a

property

if

the

tenancy

agreement

or

your

landlord

allows

it

Coronavirus

has

not

changed

your

responsibilities

continue

to

pay

rent

to

the

best

of

your

ability

and

speak

to

your

landlord

if

you

can

not

Your

landlord

has

the

right

to

take

legal

action

to

evict

you

if

you

do

not

meet

your

responsibilities

If

your

landlord

lives

outside

the

UK

Contact

HM

Revenue

and

Customs

HMRC

if

your

landlord

lives

outside

the

UK

and

you

pay

or

more

a

week

in

rent

directly

to

them

You

may

have

to

deduct

tax

from

your

rent

under

HMRC

’s

non

resident

landlord

scheme

Document

checks

You

must

prove

that

you

have

a

right

to

rent

property

in

England

if

you

’re

starting

a

tenancy

on

or

after

February

renting

it

as

your

main

home

Exemptions

You

will

not

have

to

prove

your

right

to

rent

if

you

live

in

student

accommodation

for

example

halls

of

residence

accommodation

provided

by

your

employer

as

part

of

your

job

or

training

social

housing

accommodation

provided

by

the

council

hostels

and

refuges

a

care

home

hospital

or

hospice

accommodation

with

a

lease

of

or

more

years

Check

the

full

list

of

exemptions

from

the

right

to

rent

property

checks

What

your

landlord

must

do

Your

landlord

or

letting

agent

must

check

your

documents

to

make

sure

you

have

the

right

to

rent

a

property

in

England

check

the

documents

of

any

other

adults

living

in

the

property

make

copies

of

your

documents

and

keep

them

until

you

leave

the

property

return

your

original

documents

to

you

once

they

’ve

finished

the

check

Because

of

coronavirus

there

are

temporary

changes

to

the

way

your

landlord

can

check

documents

They

might

ask

you

to

share

your

documents

digitally

and

do

the

checks

on

a

video

call

Read

the

list

of

acceptable

documents

Your

landlord

must

not

discriminate

against

you

for

example

because

of

your

nationality

If

you

can

not

prove

your

right

to

rent

You

will

not

be

able

to

rent

property

if

you

can

not

provide

the

acceptable

documents

If

the

Home

Office

has

your

documents

If

the

Home

Office

has

your

documents

because

of

an

outstanding

case

or

appeal

ask

your

landlord

to

check

with

the

Home

Office

Give

your

landlord

your

Home

Office

reference

number

to

do

the

check

If

your

circumstances

mean

you

can

still

rent

in

the

UK

In

some

circumstances

you

can

still

rent

even

if

you

are

not

allowed

to

stay

in

the

UK

for

example

if

you

’re

a

victim

of

slavery

using

the

Home

Office

’s

voluntary

departure

scheme

Check

with

the

Home

Office

team

that

’s

dealing

with

your

case

Your

landlord

will

have

to

check

with

the

Home

Office

Repeat

checks

You

will

not

have

a

further

check

if

you

stay

in

the

same

property

and

one

of

the

following

applies

you

’re

British

you

’re

an

EU

EEA

or

Swiss

citizen

you

have

no

time

limit

on

your

right

to

stay

in

the

UK

Your

landlord

will

have

to

make

a

repeat

check

if

there

’s

a

time

limit

on

your

right

to

stay

in

the

UK

Your

landlord

will

ask

to

see

your

documents

again

just

before

your

permission

to

stay

runs

out

or

after

months

whichever

is

longer

Your

landlord

's

safety

responsibilities

Your

landlord

must

keep

the

property

you

live

in

safe

and

free

from

health

hazards

Coronavirus

has

not

changed

these

rules

so

you

should

work

with

your

landlord

to

make

sure

that

any

necessary

checks

happen

safely

Follow

NHS

guidelines

if

a

visit

must

happen

in

person

Gas

safety

Your

landlord

must

make

sure

gas

equipment

they

supply

is

safely

installed

and

maintained

by

a

Gas

Safe

registered

engineer

have

a

registered

engineer

do

an

annual

gas

safety

check

on

each

appliance

and

flue

give

you

a

copy

of

the

gas

safety

check

record

before

you

move

in

or

within

days

of

the

check

Electrical

safety

Your

landlord

must

make

sure

the

electrical

system

is

safe

for

example

sockets

and

light

fittings

all

appliances

they

supply

are

safe

for

example

cookers

and

kettles

Fire

safety

Your

landlord

must

follow

safety

regulations

provide

a

smoke

alarm

on

each

storey

and

a

carbon

monoxide

alarm

in

any

room

with

a

solid

fuel

burning

appliance

for

example

a

coal

fire

or

wood

burning

stove

check

you

have

access

to

escape

routes

at

all

times

make

sure

the

furniture

and

furnishings

they

supply

are

fire

safe

provide

fire

alarms

and

extinguishers

if

the

property

is

a

large

house

in

multiple

occupation

HMO

Repairs

What

your

landlord

must

do

Your

landlord

is

always

responsible

for

repairs

to

the

property

’s

structure

and

exterior

basins

sinks

baths

and

other

sanitary

fittings

including

pipes

and

drains

heating

and

hot

water

gas

appliances

pipes

flues

and

ventilation

electrical

wiring

any

damage

they

cause

by

attempting

repairs

Your

landlord

is

usually

responsible

for

repairing

common

areas

for

example

staircases

in

blocks

of

flats

Check

your

tenancy

agreement

if

you

’re

unsure

Your

responsibilities

You

should

only

carry

out

repairs

if

the

tenancy

agreement

says

you

can

You

can

not

be

forced

to

do

repairs

that

are

your

landlord

’s

responsibility

If

you

damage

another

tenant

’s

flat

for

example

if

water

leaks

into

another

flat

from

an

overflowing

bath

you

’re

responsible

for

paying

for

the

repairs

You

’re

also

responsible

for

paying

to

put

right

any

damage

caused

by

your

family

and

friends

If

your

property

needs

repairs

Contact

your

landlord

if

you

think

repairs

are

needed

Do

this

straight

away

for

faults

that

could

damage

health

for

example

faulty

electrical

wiring

Your

landlord

should

tell

you

when

you

can

expect

the

repairs

to

be

done

You

should

carry

on

paying

rent

while

you

’re

waiting

Coronavirus

has

not

changed

these

rules

so

you

should

work

with

your

landlord

to

make

sure

that

any

urgent

repairs

happen

safely

Follow

NHS

guidelines

if

the

repair

must

happen

If

repairs

are

not

done

Contact

the

environmental

health

department

at

your

local

council

for

help

They

must

take

action

if

they

think

the

problems

could

harm

you

or

cause

a

nuisance

to

others

Contact

the

Private

Rented

Housing

Panel

PRHP

if

you

’re

in

Scotland

If

your

house

is

not

fit

to

live

in

If

you

think

your

home

’s

unsafe

contact

housing

department

at

your

local

council

They

’ll

do

a

Housing

Health

and

Safety

Rating

System

HHSRS

assessment

and

must

take

action

if

they

think

your

home

has

serious

health

and

safety

hazards

There

are

different

housing

standards

and

procedures

in

Scotland

housing

standards

and

procedures

in

Northern

Ireland

Rent

increases

Your

tenancy

agreement

should

include

how

and

when

the

rent

will

be

reviewed

There

are

special

rules

for

increasing

protected

sometimes

known

as

regulated

tenancy

rents

When

your

landlord

can

increase

rent

For

a

periodic

tenancy

rolling

on

a

week

by

week

or

month

by

month

basis

your

landlord

can

not

normally

increase

the

rent

more

than

once

a

year

without

your

agreement

For

a

fixed

term

tenancy

running

for

a

set

period

your

landlord

can

only

increase

the

rent

if

you

agree

If

you

do

not

agree

the

rent

can

only

be

increased

when

the

fixed

term

ends

General

rules

around

rent

increases

For

any

tenancy

your

landlord

must

get

your

permission

if

they

want

to

increase

the

rent

by

more

than

previously

agreed

the

rent

increase

must

be

fair

and

realistic

which

means

in

line

with

average

local

rents

How

your

landlord

must

propose

a

rent

increase

If

the

tenancy

agreement

lays

down

a

procedure

for

increasing

rent

your

landlord

must

stick

to

this

Otherwise

your

landlord

can

renew

your

tenancy

agreement

at

the

end

of

the

fixed

term

but

with

an

increased

rent

agree

a

rent

increase

with

you

and

produce

a

written

record

of

the

agreement

that

you

both

sign

use

a

Landlord

’s

notice

proposing

a

new

rent

form

which

increases

the

rent

after

the

fixed

term

has

ended

Your

landlord

must

give

you

a

minimum

of

one

month

’s

notice

if

you

pay

rent

weekly

or

monthly

If

you

have

a

yearly

tenancy

they

must

give

you

months

notice

Rent

disputes

You

can

apply

to

a

tribunal

to

decide

on

certain

rent

disputes

in

England

There

are

different

ways

to

solve

rent

disputes

in

Scotland

solve

rent

disputes

in

Wales

solve

rent

disputes

in

Northern

Ireland

Rent

increase

You

can

only

apply

to

the

tribunal

if

you

have

an

assured

or

assured

shorthold

tenancy

your

rent

’s

been

increased

as

part

of

a

section

procedure

the

letter

from

your

landlord

will

say

if

it

has

and

will

tell

you

more

about

applying

to

the

tribunal

You

must

apply

before

the

new

rent

is

due

to

start

New

rental

terms

You

can

ask

the

tribunal

to

decide

new

rental

terms

when

you

renew

your

tenancy

Rent

set

by

rent

officer

Contact

the

Valuation

Office

Agency

if

you

have

a

regulated

or

protected

tenancy

If

a

rent

officer

has

set

your

rent

before

the

only

way

to

increase

it

is

to

have

a

rent

officer

set

a

new

rent

If

a

rent

officer

has

not

set

your

rent

before

they

can

set

a

rent

limit

The

landlord

can

not

charge

more

You

can

appeal

against

a

rent

officer

’s

decision

They

may

pass

your

case

to

a

tribunal

which

can

make

a

final

decision

on

the

rent

If

you

think

your

rent

is

high

when

you

start

a

tenancy

You

may

be

able

to

apply

to

the

tribunal

Contact

Citizens

Advice

for

advice

You

must

apply

within

weeks

of

moving

in

Rent

arrears

Your

landlord

can

evict

you

if

you

fall

behind

with

your

rent

you

could

lose

your

home

Coronavirus

has

not

changed

this

but

there

are

new

rules

that

mean

your

landlord

must

give

you

at

least

months

notice

if

they

plan

to

evict

you

unless

you

owe

at

least

months

rent

Read

the

coronavirus

and

renting

guidance

for

tenants

and

landlords

If

you

are

unable

to

pay

your

rent

due

to

coronavirus

speak

to

your

landlord

as

soon

as

possible

You

can

get

advice

if

you

’re

in

rent

arrears

or

having

difficulty

paying

your

rent

from

Money

Advice

Service

Shelter

Citizens

Advice

Deposits

You

may

have

to

pay

a

deposit

before

you

move

in

Contact

your

local

council

about

possible

rent

or

deposit

guarantee

schemes

if

you

’re

having

difficulty

paying

the

deposit

Deposit

protection

Your

landlord

must

put

your

deposit

in

a

government

approved

tenancy

deposit

protection

scheme

if

you

have

an

assured

shorthold

tenancy

AST

that

started

after

April

in

England

and

Wales

Deposit

disputes

Contact

the

tenancy

deposit

protection

scheme

your

landlord

used

if

you

can

not

get

your

deposit

back

Houses

in

multiple

occupation

Your

home

is

a

house

in

multiple

occupation

HMO

if

both

of

the

following

apply

at

least

tenants

live

there

forming

more

than

household

you

share

toilet

bathroom

or

kitchen

facilities

with

other

tenants

Your

home

is

a

large

HMO

if

both

of

the

following

apply

at

least

tenants

live

there

forming

more

than

household

you

share

toilet

bathroom

or

kitchen

facilities

with

other

tenants

A

household

is

either

a

single

person

or

members

of

the

same

family

who

live

together

A

family

includes

people

who

are

married

or

living

together

including

people

in

same

sex

relationships

relatives

or

half

relatives

for

example

grandparents

aunts

uncles

siblings

step

parents

and

step

children

Standards

obligations

and

how

to

complain

If

you

live

in

a

large

HMO

your

landlord

must

meet

certain

standards

and

obligations

Find

out

more

about

HMOs

from

Shelter

Contact

your

local

council

to

report

hazards

in

your

HMO

The

council

is

responsible

for

enforcing

HMO

standards

and

can

make

a

landlord

take

action

to

correct

any

problems

Reclaim

rent

All

large

HMOs

need

a

licence

from

the

local

council

You

may

be

able

to

apply

to

a

tribunal

to

reclaim

some

of

your

rent

if

your

landlord

has

been

prosecuted

by

the

council

for

running

an

unlicensed

HMO

HMOs

and

coronavirus

If

you

live

in

an

HMO

you

and

all

the

other

residents

should

follow

the

general

guidance

about

staying

at

home

and

social

distancing

behave

in

the

same

way

as

a

single

household

if

one

of

you

has

symptoms

of

coronavirus

make

sure

all

shared

areas

are

cleaned

regularly

and

kept

well

ventilated

Anti

social

behaviour

Report

anti

social

behaviour

to

your

local

council

Your

council

can

take

over

the

management

of

a

property

to

stop

anti

social

behaviour

It

can

also

create

a

selective

licensing

scheme

if

people

in

several

houses

in

an

area

are

behaving

anti

socially

All

landlords

of

properties

in

that

area

must

then

have

a

licence

to

show

they

’re

meeting

minimum

standards

Changes

to

a

regulated

tenancy

There

are

special

rules

for

changing

rents

and

terms

for

regulated

tenancies

usually

starting

before

January

When

your

landlord

can

increase

rent

Your

landlord

can

only

increase

the

rent

up

to

the

registered

rent

which

is

the

legal

maximum

set

by

a

rent

officer

from

the

Valuation

Office

Agency

VOA

This

is

sometimes

called

fair

rent

Check

the

register

of

rents

to

find

out

if

the

rent

is

registered

and

how

much

it

is

You

or

your

landlord

can

ask

the

VOA

to

review

the

rent

so

that

it

remains

fair

usually

every

years

You

can

request

it

sooner

if

there

’s

a

major

change

to

the

home

for

example

repairs

or

improvements

Fill

in

the

fair

rent

review

form

and

send

it

to

the

address

on

the

form

If

your

rent

increases

Your

landlord

must

serve

you

a

notice

of

increase

of

rent

in

writing

It

must

include

details

of

the

changes

for

example

how

much

the

rent

will

increase

by

and

when

it

will

start

Your

landlord

can

do

this

with

an

official

notice

of

increase

form

which

they

can

get

from

legal

stationers

An

increase

in

rent

may

be

backdated

to

the

date

of

the

notice

but

it

can

not

be

backdated

by

more

than

weeks

or

to

earlier

than

the

date

it

’s

registered

If

you

think

a

registered

rent

increase

is

too

high

You

can

appeal

against

the

VOA

’s

decision

to

increase

a

registered

rent

by

writing

to

the

rent

officer

within

days

of

receiving

it

You

can

appeal

later

but

only

if

you

have

a

good

reason

for

the

delay

for

example

if

you

’ve

been

in

hospital

The

registered

rent

may

be

reconsidered

by

a

tribunal

it

will

make

a

final

decision

on

the

rent

limit

for

the

property

Cancel

a

registered

rent

Download

and

fill

in

an

application

form

to

cancel

a

registered

rent

and

send

it

to

the

address

on

the

form

for

example

if

the

tenancy

stops

being

regulated

or

you

and

your

landlord

agree

to

cancel

it

It

may

take

up

to

weeks

to

cancel

a

registered

rent

Complaints

Follow

these

steps

if

you

have

a

problem

with

your

landlord

Complain

to

your

landlord

they

should

have

a

complaints

policy

that

you

can

follow

Make

a

complaint

to

a

designated

person

your

MP

a

local

councillor

or

a

tenant

panel

if

you

can

not

resolve

the

problem

with

your

landlord

Contact

your

council

or

local

authority

if

you

and

your

landlord

still

can

not

resolve

the

problem


Overview

You

can

register

your

home

rights

with

HM

Land

Registry

this

can

help

stop

your

partner

from

selling

your

home

Your

rights

are

different

if

you

own

the

property

jointly

with

your

spouse

or

civil

partner

You

can

not

apply

for

home

rights

if

your

spouse

or

civil

partner

owns

the

property

with

someone

else

unless

your

spouse

or

civil

partner

would

get

all

the

money

if

the

property

was

sold

also

known

as

being

the

sole

beneficial

owner

This

guide

is

also

available

in

Welsh

Cymraeg

If

you

’re

not

married

or

in

a

civil

partnership

Citizens

Advice

have

guidance

on

what

happens

when

you

separate

Before

you

apply

for

home

rights

You

’ll

need

to

know

if

the

property

is

registered

in

your

partner

’s

name

and

its

title

number

if

it

is

You

can

search

the

register

to

find

this

information

How

to

apply

You

must

complete

a

different

application

process

for

home

rights

depending

on

whether

the

property

is

registered

the

property

is

unregistered

How

long

you

can

stay

in

the

property

You

can

usually

only

live

in

the

property

until

the

divorce

annulment

or

dissolution

has

been

finalised

and

a

court

settlement

agreed

You

may

be

able

to

continue

living

in

the

property

for

longer

for

example

during

an

ongoing

dispute

about

who

owns

what

if

a

court

has

made

a

continuation

order

allowing

you

to

do

this

What

else

you

can

do

You

may

be

able

to

take

legal

action

against

your

partner

if

they

try

to

make

you

move

out

stop

you

moving

back

into

a

home

you

’re

not

currently

living

in

for

example

if

you

moved

out

temporarily

A

solicitor

can

advise

you

about

this

Apply

if

the

property

is

registered

Download

and

fill

in

the

application

for

registration

of

a

notice

for

home

rights

Send

it

to

HM

Land

Registry

’s

Citizen

Centre

There

’s

no

fee

You

’ll

get

a

letter

from

HM

Land

Registry

telling

you

when

they

’ve

registered

your

rights

Your

spouse

or

civil

partner

will

also

get

a

letter

telling

them

you

’ve

done

this

If

you

want

to

move

to

a

different

property

You

can

only

protect

your

right

to

live

in

one

property

at

a

time

You

can

ask

HM

Land

Registry

to

transfer

your

home

rights

to

another

property

owned

by

your

spouse

or

civil

partner

if

you

’ve

already

got

home

rights

for

one

property

Download

and

fill

in

the

application

for

registration

of

a

notice

for

home

rights

Send

it

to

HM

Land

Registry

’s

Citizen

Centre

There

’s

no

fee

Follow

the

application

process

for

unregistered

properties

if

the

property

you

’re

moving

into

is

not

registered

you

can

search

the

register

to

find

out

if

it

’s

registered

Staying

in

the

property

after

divorce

or

separation

You

may

be

able

to

continue

living

in

your

home

for

longer

for

example

if

a

court

has

made

a

continuation

order

allowing

you

to

do

so

during

an

ongoing

dispute

about

who

owns

what

How

you

apply

depends

on

whether

you

’ve

already

registered

your

home

rights

Download

and

fill

in

either

an

application

for

renewal

of

registration

in

respect

of

home

rights

if

you

’ve

registered

your

home

rights

application

for

registration

of

a

notice

for

home

rights

if

you

have

not

registered

your

home

rights

Send

the

form

along

with

an

official

copy

of

the

court

’s

continuation

order

to

HM

Land

Registry

’s

Citizen

Centre

There

’s

no

fee

You

’ll

get

a

letter

from

HM

Land

Registry

telling

you

when

they

’ve

registered

your

continued

rights

Your

ex

spouse

or

civil

partner

will

also

get

a

letter

telling

them

you

’ve

done

this

Apply

if

the

property

is

unregistered

Download

and

fill

in

the

application

for

registration

of

a

Class

F

Land

Charge

There

’s

a

fee

payment

instructions

are

on

the

form

Send

the

form

and

payment

to

the

address

on

the

form

If

you

want

to

move

to

a

different

property

You

can

only

protect

your

right

to

live

in

one

property

at

a

time

You

can

ask

HM

Land

Registry

to

transfer

your

home

rights

to

another

property

owned

by

your

spouse

or

civil

partner

if

you

’ve

already

registered

your

right

to

live

in

one

property

Download

and

fill

in

the

application

for

registration

of

a

Class

F

Land

Charge

There

’s

a

fee

payment

instructions

are

on

the

form

Send

the

form

and

payment

to

the

address

on

the

form

Follow

the

application

process

for

registered

properties

if

the

property

you

’re

moving

into

is

registered

you

can

search

the

register

to

find

out

if

it

’s

registered

Staying

in

the

property

after

divorce

or

separation

You

may

be

able

to

continue

living

in

your

home

for

longer

for

example

if

a

court

has

made

a

continuation

order

allowing

you

to

do

so

during

an

ongoing

dispute

about

who

owns

what

How

you

apply

depends

on

whether

you

’ve

already

registered

your

home

rights

Download

and

fill

in

either

an

application

for

the

renewal

of

a

registration

of

a

Class

F

Land

Charge

if

you

have

home

rights

application

for

registration

of

a

Class

F

Land

Charge

if

you

do

not

have

home

rights

There

’s

a

fee

payment

instructions

are

on

the

form

Send

the

form

and

payment

to

the

address

on

the

form

You

’ll

get

a

letter

from

HM

Land

Registry

when

they

’ve

registered

your

continued

rights

Your

ex

spouse

or

civil

partner

will

also

get

a

letter

telling

them

you

’ve

made

the

application


When

you

need

approval

You

must

check

if

you

need

approval

before

you

construct

or

change

buildings

in

certain

ways

You

do

not

need

to

get

approval

yourself

if

you

use

someone

registered

with

a

competent

person

scheme

Find

out

about

the

rules

in

Scotland

and

Northern

Ireland

Building

regulations

approval

is

different

from

planning

permission

You

might

need

both

Work

covered

by

building

regulations

The

Building

Regulations

cover

the

construction

and

extension

of

buildings

You

might

also

need

building

regulations

approval

for

many

alteration

projects

including

if

you

plan

to

replace

fuse

boxes

and

connected

electrics

install

a

bathroom

that

will

involve

plumbing

change

electrics

near

a

bath

or

shower

put

in

a

fixed

air

conditioning

system

replace

windows

and

doors

replace

roof

coverings

on

pitched

and

flat

roofs

install

or

replace

a

heating

system

add

extra

radiators

to

a

heating

system

You

could

need

approval

or

to

follow

special

rules

for

works

not

listed

here

so

always

research

your

particular

project

Check

with

a

building

control

body

if

you

can

not

decide

if

you

need

approval

You

do

not

need

advance

approval

for

emergency

repairs

to

your

boiler

or

heating

system

but

there

are

rules

you

must

follow

Penalties

and

problems

The

person

doing

the

work

could

be

prosecuted

and

fined

if

they

do

not

comply

with

building

regulations

Your

local

authority

could

make

you

pay

for

faulty

work

to

be

fixed

Without

approval

you

will

not

have

the

certificates

of

compliance

you

may

need

when

you

want

to

sell

your

home

When

you

do

not

need

approval

You

do

not

need

to

apply

for

approval

yourself

if

the

work

is

not

covered

by

building

regulations

or

if

it

’s

carried

out

by

someone

who

’s

registered

with

a

competent

person

scheme

Work

that

does

not

need

approval

You

do

not

need

building

regulations

approval

for

some

exempt

projects

including

most

repairs

replacements

and

maintenance

work

except

heating

systems

oil

tanks

fuse

boxes

and

glazing

units

new

power

and

lighting

points

or

changes

to

existing

circuits

except

around

baths

and

showers

like

for

like

replacements

of

baths

toilets

basins

and

sinks

Find

out

more

about

common

projects

and

check

when

you

do

and

do

not

need

approval

Check

with

a

building

control

body

if

you

’re

still

not

sure

what

to

do

Hire

a

competent

person

If

your

project

needs

approval

but

you

’d

rather

not

apply

yourself

you

can

hire

a

tradesperson

registered

with

a

competent

person

scheme

instead

You

must

meet

safety

and

energy

efficiency

standards

even

if

you

do

not

need

formal

approval

Use

a

competent

person

scheme

Competent

person

schemes

are

a

way

for

tradespeople

to

prove

their

ability

to

carry

out

certain

work

to

required

standards

instead

of

you

applying

for

building

regulations

approval

Benefits

of

a

registered

tradesperson

An

installer

eg

of

windows

or

boilers

who

’s

registered

with

a

scheme

can

self

certify

that

their

work

complies

with

buildings

standards

and

can

deal

with

building

control

issues

like

objections

If

needed

they

’ll

tell

your

local

authority

about

work

on

your

behalf

They

’ll

also

give

you

a

certificate

within

weeks

of

completion

which

can

be

used

as

evidence

of

compliance

it

will

also

show

up

in

solicitors

searches

if

you

come

to

sell

your

home

Competent

person

schemes

have

insurance

backed

warranties

and

complaints

procedures

if

there

’s

a

problem

with

the

work

Find

a

competent

person

Search

the

Competent

Persons

Register

to

find

a

tradesperson

or

check

that

they

belong

to

a

scheme

Search

the

Electrical

Competent

Person

Register

if

you

’re

looking

for

an

electrician

to

work

on

your

home

You

may

have

to

correct

the

work

or

pay

a

fine

if

building

regulations

are

not

followed

How

to

apply

Contact

a

building

control

body

BCB

to

check

the

building

regulations

or

apply

for

approval

There

are

different

rules

in

Scotland

and

Northern

Ireland

Where

to

apply

There

are

types

of

BCB

It

’s

up

to

you

which

you

use

Local

authority

BCBs

You

can

apply

for

approval

from

your

council

Private

BCBs

You

can

apply

through

a

private

approved

inspector

They

’ll

tell

your

local

authority

about

the

work

This

is

called

giving

an

initial

notice

Choose

a

type

of

application

You

must

decide

on

the

type

of

application

for

your

planned

build

extension

or

alteration

work

Full

plans

This

is

the

most

thorough

option

You

can

expect

a

decision

within

weeks

or

months

with

your

consent

You

’ll

get

a

completion

certificate

within

weeks

of

completion

of

the

building

work

as

long

as

it

complies

Building

notice

This

type

of

application

is

only

for

smaller

projects

You

can

start

work

days

after

your

notice

has

been

submitted

to

your

BCB

You

do

not

get

formal

approval

like

you

do

with

full

plans

Regularisation

You

can

apply

for

regularisation

retrospective

approval

for

work

already

carried

out

without

consent

from

a

local

authority

BCB

only

Only

work

carried

out

after

November

can

be

approved

in

this

way

You

might

need

to

make

alterations

before

your

BCB

can

agree

the

work

complies

and

give

you

a

regularisation

certificate

You

may

have

to

correct

the

work

or

pay

a

fine

if

building

regulations

are

not

followed

Fees

and

costs

Local

authority

BCBs

base

their

fees

on

the

costs

of

their

work

like

site

inspections

What

you

’ll

pay

depends

on

the

type

of

work

involved

number

of

dwellings

in

the

building

total

floor

area

eg

in

the

case

of

extensions

Private

BCBs

negotiate

their

fees

directly

with

you

You

might

not

have

to

pay

a

fee

for

works

carried

out

solely

for

a

person

with

a

disability

Appeals

and

determinations

You

can

appeal

if

you

think

your

project

should

not

have

to

comply

with

building

regulations

Ask

for

a

determination

if

you

’re

refused

building

regulations

approval

and

you

think

the

building

control

body

BCB

decision

is

unfair

If

you

think

you

should

not

have

to

comply

Ask

your

local

authority

to

ignore

or

relax

one

or

more

of

the

building

regulations

if

you

think

your

project

should

n’t

have

to

comply

with

them

If

the

local

authority

still

says

you

have

to

comply

you

can

appeal

to

government

You

have

a

month

to

make

the

appeal

Find

out

about

making

an

appeal

You

can

not

ask

a

private

BCB

to

ignore

or

relax

the

building

regulations

You

’ll

have

to

ask

your

local

authority

BCB

instead

If

the

BCB

refuses

building

regulations

approval

You

can

ask

for

a

determination

a

decision

by

government

if

a

BCB

says

your

plans

do

not

comply

but

you

believe

they

do

Find

out

about

asking

for

a

determination

How

to

appeal

or

get

a

determination

You

’ll

need

to

read

the

guidance

and

fill

in

a

form

You

’ll

have

to

pay

a

fee

when

you

ask

for

a

determination

unless

your

building

work

is

for

disabled

people

You

do

n’t

have

to

pay

a

fee

to

appeal


Rules

your

landlord

must

follow

Your

landlord

must

follow

strict

procedures

if

they

want

you

to

leave

their

property

depending

on

the

type

of

tenancy

agreement

you

have

and

the

terms

of

it

If

they

do

not

they

may

be

guilty

of

illegally

evicting

or

harassing

you

Your

landlord

must

follow

different

procedures

to

evict

you

in

Northern

Ireland

and

Scotland

Rules

for

periodic

Assured

Shorthold

Tenancies

ASTs

Periodic

tenancies

run

on

a

week

by

week

or

month

by

month

basis

with

no

fixed

end

date

If

you

have

one

of

these

your

landlord

must

usually

give

you

notice

to

quit

they

must

do

this

in

a

certain

way

depending

on

your

type

of

tenancy

agreement

and

its

terms

Notice

periods

There

are

different

eviction

notice

periods

in

Wales

In

England

your

landlord

usually

must

give

you

up

to

months

notice

Because

of

coronavirus

the

notice

periods

are

longer

If

you

were

given

notice

between

March

and

August

your

landlord

must

have

given

you

months

to

leave

the

property

If

you

were

given

notice

between

August

and

May

your

landlord

must

have

given

you

months

to

leave

the

property

If

you

’ve

been

given

notice

since

June

your

landlord

must

give

you

months

to

leave

You

might

have

to

leave

much

sooner

if

you

’re

evicted

using

a

section

notice

depending

on

the

reason

for

eviction

If

you

do

not

leave

at

the

end

of

the

notice

period

If

you

do

not

leave

at

the

end

of

the

notice

period

your

landlord

must

apply

to

the

court

for

a

possession

order

If

the

court

gives

them

a

possession

order

and

you

still

do

not

leave

they

must

apply

for

a

warrant

for

possession

this

means

bailiffs

can

evict

you

from

the

property

From

June

bailiffs

can

carry

out

evictions

if

you

live

in

England

In

Wales

currently

you

will

not

be

evicted

unless

there

’s

a

serious

reason

such

as

if

you

’re

living

there

illegally

or

committing

anti

social

behaviour

Rules

for

fixed

term

ASTs

Fixed

term

tenancies

run

for

a

set

amount

of

time

Your

landlord

must

give

you

notice

in

a

certain

way

if

you

’re

in

a

fixed

term

tenancy

Notice

periods

There

are

different

eviction

notice

periods

in

Wales

In

England

your

landlord

usually

must

give

you

up

to

months

notice

Because

of

the

notice

periods

are

longer

If

you

were

given

notice

between

March

and

August

your

landlord

must

have

given

you

months

to

leave

the

property

If

you

were

given

notice

between

August

and

May

your

landlord

must

have

given

you

months

to

leave

the

property

If

you

’ve

been

given

notice

since

June

in

most

cases

your

landlord

must

give

you

months

to

leave

You

might

have

to

leave

much

sooner

if

you

’re

evicted

using

a

section

notice

depending

on

the

reason

for

eviction

If

you

do

not

leave

at

the

end

of

the

notice

period

If

you

refuse

to

leave

at

the

end

of

the

notice

period

the

rules

depend

on

whether

the

fixed

term

has

ended

or

not

Eviction

during

the

fixed

term

During

the

fixed

term

your

landlord

can

only

evict

you

for

certain

reasons

for

example

you

have

not

paid

the

rent

you

’re

engaging

in

antisocial

behaviour

there

’s

a

break

clause

in

your

contract

this

allows

your

landlord

to

take

back

the

property

before

the

end

of

the

fixed

term

A

possession

order

will

not

take

effect

until

you

’ve

been

living

in

the

property

for

at

least

months

Eviction

at

the

end

of

the

fixed

term

At

the

end

of

the

fixed

term

the

landlord

does

not

need

a

reason

to

evict

you

As

long

as

they

’ve

given

you

correct

notice

they

can

apply

to

the

court

for

a

possession

order

If

the

court

gives

your

landlord

a

possession

order

and

you

still

do

not

leave

your

landlord

must

apply

for

a

warrant

for

possession

this

means

bailiffs

can

evict

you

from

the

property

From

June

bailiffs

can

carry

out

evictions

if

you

live

in

England

In

Wales

currently

you

will

not

be

evicted

unless

there

’s

a

serious

reason

such

as

if

you

’re

living

there

illegally

or

committing

anti

social

behaviour

Rules

for

excluded

tenancies

or

licences

If

you

have

an

excluded

tenancy

or

licence

for

example

you

live

with

your

landlord

your

landlord

does

not

have

to

go

to

court

to

evict

you

Your

landlord

only

needs

to

give

you

reasonable

notice

to

quit

The

notice

does

not

have

to

be

in

writing

There

are

no

set

rules

about

what

’s

reasonable

It

depends

on

how

long

you

’ve

been

living

there

how

often

you

pay

the

rent

whether

you

get

on

with

your

landlord

how

quickly

the

landlord

needs

another

person

to

move

in

They

can

then

change

the

locks

on

your

rooms

even

if

you

’ve

left

your

belongings

there

However

they

must

give

your

belongings

back

to

you

If

you

do

not

think

you

’ve

been

given

enough

warning

to

leave

contact

your

local

council

for

advice

Your

council

can

take

action

if

your

landlord

has

evicted

you

illegally

Shelter

has

more

information

about

eviction

of

excluded

occupiers

Rules

for

assured

and

regulated

tenancies

If

your

tenancy

started

before

February

you

might

have

an

assured

or

a

regulated

tenancy

Your

landlord

will

have

to

follow

different

rules

to

evict

you

and

you

’ll

have

increased

protection

from

eviction

There

are

different

eviction

notice

periods

in

Wales

In

England

your

landlord

usually

must

give

you

up

to

months

notice

Because

of

the

notice

periods

are

longer

If

you

were

given

notice

between

March

and

August

your

landlord

must

have

given

you

months

to

leave

the

property

If

you

’ve

been

given

notice

on

or

after

August

your

landlord

must

give

you

months

to

leave

You

might

have

to

leave

much

sooner

if

you

’re

evicted

using

a

section

notice

depending

on

the

reason

for

eviction

Shelter

has

more

information

about

assured

tenancies

and

regulated

tenancies

Shelter

Cymru

has

more

information

about

assured

tenancies

and

regulated

tenancies

in

Wales

Accelerated

possession

Landlords

can

sometimes

evict

tenants

using

accelerated

possession

This

is

quicker

than

a

normal

eviction

and

does

not

usually

need

a

court

hearing

Your

landlord

can

only

do

this

if

you

have

an

assured

shorthold

tenancy

or

a

statutory

periodic

tenancy

you

have

a

written

tenancy

agreement

they

’ve

given

you

the

required

written

notice

in

the

right

form

they

have

not

asked

you

to

leave

before

the

end

of

a

fixed

term

tenancy

Your

landlord

must

also

tell

the

court

if

you

and

your

dependants

have

been

affected

by

coronavirus

in

a

way

that

affects

the

case

For

example

if

you

lost

income

because

of

which

meant

you

were

not

able

to

pay

rent

You

can

only

stop

accelerated

possession

if

you

can

prove

your

landlord

has

not

followed

the

rules

listed

above

How

it

works

If

your

landlord

applies

for

accelerated

possession

the

court

will

send

you

a

copy

of

your

landlord

’s

application

a

defence

form

Fill

in

the

defence

form

to

challenge

the

application

or

write

a

statement

outlining

your

circumstances

If

your

case

is

affected

by

include

details

For

example

why

you

lost

income

and

were

not

able

to

pay

rent

You

can

get

help

filling

in

the

defence

form

You

must

complete

and

return

the

defence

form

or

statement

to

the

court

within

days

of

receiving

it

If

your

landlord

applied

for

possession

before

August

If

your

landlord

wants

to

continue

with

their

claim

for

possession

they

must

make

another

application

to

the

court

You

will

get

a

copy

of

your

landlord

’s

application

and

instructions

from

the

court

on

how

to

challenge

the

application

The

judge

’s

decision

A

judge

will

decide

whether

to

issue

a

possession

order

giving

your

landlord

the

right

to

evict

you

and

take

possession

of

the

property

this

is

normally

the

case

have

a

court

hearing

this

usually

only

happens

if

the

paperwork

is

not

in

order

or

you

’ve

raised

an

important

issue

Even

if

there

’s

a

hearing

the

court

can

still

decide

to

issue

a

possession

order

If

the

judge

issues

a

possession

order

If

the

judge

makes

a

possession

order

you

’ll

normally

have

or

days

to

leave

the

property

If

this

will

cause

you

exceptional

hardship

the

judge

may

give

you

up

to

days

to

leave

If

you

do

not

leave

at

this

point

your

landlord

can

use

bailiffs

to

evict

you

From

June

bailiffs

can

carry

out

evictions

if

you

live

in

England

In

Wales

currently

you

will

not

be

evicted

unless

there

’s

a

serious

reason

such

as

if

you

’re

living

there

illegally

or

committing

anti

social

behaviour

Eviction

court

hearings

If

your

landlord

goes

to

court

to

evict

you

there

will

be

a

possession

hearing

Before

the

hearing

You

’ll

know

your

landlord

is

taking

you

to

court

to

evict

you

because

you

’ll

be

sent

court

papers

including

copies

of

claim

for

possession

forms

a

defence

form

a

date

for

your

court

hearing

The

defence

form

is

your

chance

to

say

why

you

have

rent

arrears

and

if

you

disagree

with

what

your

landlord

put

on

the

claim

for

possession

forms

You

need

to

return

it

within

days

You

may

have

to

pay

extra

court

fees

if

you

do

not

provide

information

in

the

defence

form

and

this

results

in

a

delay

to

your

court

case

If

you

do

not

attend

your

court

hearing

it

’s

very

likely

the

judge

will

decide

you

’ll

lose

your

home

Coronavirus

and

court

hearings

The

court

process

is

different

because

of

Your

landlord

must

tell

the

court

if

you

and

your

dependants

have

been

affected

by

For

example

if

you

have

lost

income

because

of

which

meant

you

were

not

able

to

pay

your

rent

During

the

hearing

If

you

have

not

received

advice

before

you

can

get

free

legal

advice

and

representation

in

court

on

the

day

of

the

hearing

This

is

under

the

Housing

Possession

Court

Duty

scheme

Contact

your

local

council

or

the

court

where

your

case

is

being

heard

If

the

scheme

is

not

available

in

your

area

check

with

the

court

whether

there

are

other

advice

services

You

can

also

check

if

you

can

get

legal

aid

The

charity

Shelter

has

information

on

what

happens

at

a

possession

hearing

The

judge

’s

decision

The

judge

could

dismiss

the

court

case

no

order

will

be

made

and

the

hearing

is

finished

adjourn

the

hearing

the

hearing

will

be

delayed

until

later

as

the

judge

feels

a

decision

can

not

be

made

on

the

day

make

an

order

the

judge

will

make

a

legal

decision

on

what

will

happen

The

judge

will

dismiss

the

case

if

there

’s

no

reason

you

should

be

evicted

This

might

happen

if

your

landlord

has

not

followed

the

correct

procedure

your

landlord

or

their

representative

does

not

attend

the

hearing

you

’ve

paid

any

rent

arrears

If

the

judge

dismisses

the

case

you

can

stay

in

your

home

If

the

landlord

wants

to

evict

you

they

’ll

have

to

restart

the

court

process

from

the

beginning

Types

of

possession

order

There

are

several

different

kinds

of

orders

a

judge

can

make

Order

for

possession

or

outright

possession

order

This

means

you

must

leave

the

property

before

the

date

given

in

the

order

The

date

will

be

either

or

days

after

your

court

hearing

If

you

’re

in

an

exceptionally

difficult

situation

you

may

be

able

to

convince

the

judge

to

delay

this

for

up

to

weeks

If

you

do

not

leave

your

home

by

the

date

given

your

landlord

can

ask

the

court

to

evict

you

by

asking

for

a

warrant

for

possession

If

the

court

gives

a

warrant

you

’ll

be

sent

an

eviction

notice

that

gives

a

date

when

you

must

leave

your

home

From

June

bailiffs

can

carry

out

evictions

if

you

live

in

England

In

Wales

currently

you

will

not

be

evicted

unless

there

’s

a

serious

reason

such

as

if

you

’re

living

there

illegally

or

committing

anti

social

behaviour

Suspended

order

for

possession

This

means

if

you

make

the

payments

or

obey

the

conditions

set

out

in

the

order

you

can

stay

in

your

home

If

you

do

not

make

the

payments

your

landlord

can

ask

the

court

to

evict

you

From

June

bailiffs

can

carry

out

evictions

if

you

live

in

England

In

Wales

currently

you

will

not

be

evicted

unless

there

’s

a

serious

reason

such

as

if

you

’re

living

there

illegally

or

committing

anti

social

behaviour

Money

order

This

means

you

have

to

pay

the

landlord

the

amount

set

out

in

the

order

If

you

do

not

make

the

payments

action

could

be

taken

by

the

courts

to

recover

the

money

including

deducting

money

from

your

wages

or

bank

account

sending

bailiffs

to

take

away

things

you

own

If

you

get

into

rent

arrears

after

a

money

order

has

been

made

your

landlord

can

go

to

court

again

and

ask

for

a

possession

order

Possession

orders

with

a

money

judgment

A

judge

can

add

a

money

judgment

to

any

of

the

possession

orders

This

means

you

owe

a

specific

amount

of

money

usually

made

up

of

your

rent

arrears

court

fees

your

landlord

’s

legal

costs

The

money

judgment

will

not

apply

if

you

pay

your

arrears

and

the

amount

set

out

in

a

suspended

possession

order

However

the

money

judgment

will

apply

if

you

do

not

pay

the

amount

set

out

in

the

suspended

possession

order

that

’s

linked

to

the

judgment

If

you

do

not

pay

the

landlord

may

ask

the

court

to

carry

out

the

instructions

in

the

order

and

the

judgment

Eviction

notices

If

you

do

not

leave

your

home

by

the

date

given

in

an

outright

possession

order

your

landlord

can

ask

the

court

for

a

warrant

of

possession

If

the

court

gives

a

warrant

you

’ll

be

sent

an

eviction

notice

that

gives

a

date

when

you

must

leave

your

home

Bailiffs

can

evict

you

after

this

date

The

costs

of

evicting

you

will

be

added

to

the

money

you

owe

Changes

to

evictions

in

England

and

Wales

because

of

coronavirus

From

June

bailiffs

can

carry

out

evictions

if

you

live

in

England

In

Wales

currently

you

will

not

be

evicted

by

bailiffs

unless

there

is

a

serious

reason

Bailiffs

will

only

enter

the

property

if

you

are

living

there

illegally

have

been

involved

in

antisocial

behaviour

Delaying

eviction

You

can

ask

a

judge

to

suspend

the

warrant

at

a

new

hearing

This

means

they

’ll

delay

the

eviction

or

let

you

stay

in

your

home

if

you

can

make

payments

again

The

judge

will

not

automatically

agree

to

suspend

the

warrant

Applying

to

suspend

a

warrant

To

apply

for

a

suspension

of

a

warrant

you

must

fill

out

an

application

notice

and

either

send

or

deliver

it

to

the

county

court

dealing

with

your

case

You

must

tell

the

court

you

need

a

hearing

at

short

notice

before

your

eviction

date

You

’ll

have

to

pay

a

court

fee

of

unless

you

qualify

for

help

Pay

the

county

court

by

phone

with

a

debit

or

credit

card

by

post

with

a

cheque

or

postal

order

made

out

to

HM

Courts

and

Tribunals

Service

in

person

with

cash

or

a

debit

or

credit

card

You

can

find

the

address

and

phone

number

for

the

county

court

online

Asking

the

court

to

change

your

payments

If

your

circumstances

change

you

can

ask

a

judge

at

a

new

hearing

to

change

what

you

pay

To

do

this

you

must

fill

out

an

application

notice

and

either

send

or

deliver

it

to

the

county

court

dealing

with

your

case

You

’ll

have

to

pay

a

court

fee

of

unless

you

qualify

for

help

Pay

the

county

court

in

person

by

cheque

cash

debit

or

credit

card

by

post

with

a

cheque

made

out

to

HM

Courts

and

Tribunals

Service

Appealing

against

the

decision

You

can

only

appeal

if

you

can

show

the

judge

made

mistakes

in

the

original

possession

hearing

You

’ll

need

to

ask

the

judge

for

permission

to

appeal

at

the

end

of

the

original

hearing

If

you

get

permission

to

appeal

you

’ll

have

to

apply

for

an

appeal

hearing

very

soon

afterwards

You

’ll

have

to

pay

a

court

fee

of

up

to

unless

you

qualify

for

help

You

’ll

need

to

get

legal

advice

Contact

your

local

council

If

you

’re

worried

about

becoming

homeless

contact

your

local

council

for

homelessness

help

and

advice

Harassment

and

illegal

evictions

It

’s

a

crime

for

your

landlord

to

harass

you

or

try

to

force

you

out

of

a

property

without

using

proper

procedures

If

this

happens

you

may

have

a

right

to

claim

damages

through

the

court

What

is

harassment

Harassment

can

be

anything

a

landlord

does

or

fails

to

do

that

makes

you

feel

unsafe

in

the

property

or

forces

you

to

leave

Harassment

can

include

stopping

services

like

electricity

withholding

keys

for

example

there

are

tenants

in

a

property

but

the

landlord

will

only

give

key

refusing

to

carry

out

repairs

anti

social

behaviour

by

a

landlord

’s

agent

for

example

a

friend

of

the

landlord

moves

in

next

door

and

causes

problems

threats

and

physical

violence

Illegal

eviction

and

tenants

rights

Your

landlord

may

be

guilty

of

illegal

eviction

if

you

are

not

given

the

notice

to

leave

the

property

that

your

landlord

must

give

you

find

the

locks

have

been

changed

are

evicted

without

a

court

order

Even

if

your

landlord

’s

property

is

repossessed

by

their

mortgage

lender

the

lender

must

give

you

notice

so

you

can

find

other

accommodation

If

you

have

an

assured

assured

shorthold

or

regulated

tenancy

they

must

give

you

months

to

leave

the

property

if

you

were

given

notice

between

March

and

August

months

to

leave

if

you

were

given

notice

between

August

and

May

months

to

leave

if

you

’ve

been

given

notice

since

June

In

Wales

the

notice

period

must

be

at

least

months

if

they

gave

you

notice

on

or

after

July

at

least

months

if

they

issued

a

section

notice

for

antisocial

behaviour

Citizens

Advice

has

information

on

repossession

by

your

landlord

’s

mortgage

lender

What

you

can

do

If

you

think

you

’re

being

harassed

or

threatened

with

illegal

eviction

or

the

property

you

rent

is

being

repossessed

talk

to

your

local

council

It

may

have

someone

specialising

in

tenant

harassment

issues

Local

councils

can

also

start

legal

proceedings

if

they

think

there

’s

enough

evidence

of

harassment

or

illegal

eviction

You

could

also

contact

a

legal

adviser

a

Citizens

Advice

office

or

Shelter

’s

housing

advice

helpline

Your

local

area

may

also

have

other

housing

or

legal

advice

organisations

your

local

council

phonebook

or

library

should

have

details

If

physical

violence

is

involved

contact

the

police

For

further

advice

the

Ministry

of

Housing

Communities

and

Local

Government

has

a

detailed

guide

for

tenants

facing

harassment

and

illegal

eviction


Overview

Capital

Gains

Tax

is

a

tax

on

the

profit

when

you

sell

or

dispose

of

something

an

asset

that

’s

increased

in

value

It

’s

the

gain

you

make

that

’s

taxed

not

the

amount

of

money

you

receive

Some

assets

are

tax

free

You

also

do

not

have

to

pay

Capital

Gains

Tax

if

all

your

gains

in

a

year

are

under

your

tax

free

allowance

Disposing

of

an

asset

Disposing

of

an

asset

includes

selling

it

giving

it

away

as

a

gift

or

transferring

it

to

someone

else

swapping

it

for

something

else

getting

compensation

for

it

like

an

insurance

payout

if

it

’s

been

lost

or

destroyed

What

you

pay

it

on

You

pay

Capital

Gains

Tax

on

the

gain

when

you

sell

or

dispose

of

most

personal

possessions

worth

or

more

apart

from

your

car

property

that

’s

not

your

main

home

your

main

home

if

you

’ve

let

it

out

used

it

for

business

or

it

’s

very

large

shares

that

are

not

in

an

ISA

or

PEP

business

assets

These

are

known

as

chargeable

assets

If

you

sell

or

give

away

cryptoassets

like

cryptocurrency

or

bitcoin

you

should

check

if

you

have

to

pay

Capital

Gains

Tax

Depending

on

the

asset

you

may

be

able

to

reduce

any

tax

you

pay

by

claiming

a

relief

If

you

dispose

of

an

asset

you

jointly

own

with

someone

else

you

have

to

pay

Capital

Gains

Tax

on

your

share

of

the

gain

When

you

do

not

pay

it

You

only

have

to

pay

Capital

Gains

Tax

on

your

total

gains

above

an

annual

tax

free

allowance

You

do

not

usually

pay

tax

on

gifts

to

your

husband

wife

civil

partner

or

a

charity

What

you

do

not

pay

it

on

You

do

not

pay

Capital

Gains

Tax

on

certain

assets

including

any

gains

you

make

from

ISAs

or

PEPs

UK

government

gilts

and

Premium

Bonds

betting

lottery

or

pools

winnings

When

someone

dies

When

you

inherit

an

asset

Inheritance

Tax

is

usually

paid

by

the

estate

of

the

person

who

’s

died

You

only

have

to

work

out

if

you

need

to

pay

Capital

Gains

Tax

if

you

later

dispose

of

the

asset

Overseas

assets

You

may

have

to

pay

Capital

Gains

Tax

even

if

your

asset

is

overseas

There

are

special

rules

if

you

’re

a

UK

resident

but

not

domiciled

and

claim

the

remittance

basis

If

you

’re

abroad

You

have

to

pay

tax

on

gains

you

make

on

property

and

land

in

the

UK

even

if

you

’re

non

resident

for

tax

purposes

You

do

not

pay

Capital

Gains

Tax

on

other

UK

assets

for

example

shares

in

UK

companies

unless

you

return

to

the

UK

within

years

of

leaving

Capital

Gains

Tax

allowances

You

only

have

to

pay

Capital

Gains

Tax

on

your

overall

gains

above

your

tax

free

allowance

called

the

Annual

Exempt

Amount

The

Capital

Gains

tax

free

allowance

is

for

trusts

You

can

see

tax

free

allowances

for

previous

years

You

may

also

be

able

to

reduce

your

tax

bill

by

deducting

losses

or

claiming

reliefs

this

depends

on

the

asset

Gifts

to

your

spouse

or

charity

There

are

special

rules

for

Capital

Gains

Tax

on

gifts

or

assets

you

dispose

of

to

your

spouse

or

civil

partner

charity

The

normal

rules

apply

for

gifts

to

others

Your

spouse

or

civil

partner

You

do

not

pay

Capital

Gains

Tax

on

assets

you

give

or

sell

to

your

husband

wife

or

civil

partner

unless

you

separated

and

did

not

live

together

at

all

in

that

tax

year

you

gave

them

goods

for

their

business

to

sell

on

The

tax

year

is

from

April

to

April

the

following

year

If

they

later

sell

the

asset

Your

spouse

or

civil

partner

may

have

to

pay

tax

on

any

gain

if

they

later

dispose

of

the

asset

Their

gain

will

be

calculated

on

the

difference

in

value

between

when

you

first

owned

the

asset

and

when

they

disposed

of

it

If

this

was

before

April

your

spouse

or

civil

partner

should

work

out

their

gain

using

the

market

value

on

March

instead

They

should

keep

a

record

of

what

you

paid

for

the

asset

Gifts

to

charity

You

do

not

have

to

pay

Capital

Gains

Tax

on

assets

you

give

away

to

charity

You

may

have

to

pay

if

you

sell

an

asset

to

charity

for

both

more

than

you

paid

for

it

less

than

market

value

Work

out

your

gain

using

the

amount

the

charity

actually

pays

you

rather

than

the

value

of

the

asset

Work

out

if

you

need

to

pay

You

need

to

pay

Capital

Gains

Tax

when

you

sell

an

asset

if

your

total

taxable

gains

are

above

your

annual

Capital

Gains

Tax

allowance

Work

out

your

total

taxable

gains

Work

out

the

gain

for

each

asset

or

your

share

of

an

asset

if

it

’s

jointly

owned

Do

this

for

the

personal

possessions

shares

property

or

business

assets

you

’ve

disposed

of

in

the

tax

year

Add

together

the

gains

from

each

asset

Deduct

any

allowable

losses

The

tax

year

runs

from

April

to

April

the

following

year

You

’ll

need

to

report

and

pay

Capital

Gains

Tax

if

your

taxable

gains

are

above

your

allowance

If

your

total

gains

are

less

than

the

tax

free

allowance

You

do

not

have

to

pay

tax

if

your

total

taxable

gains

are

under

your

Capital

Gains

Tax

allowance

You

still

need

to

report

your

gains

in

your

tax

return

if

both

of

the

following

apply

the

total

amount

you

sold

the

assets

for

was

more

than

times

your

allowance

you

’re

registered

for

Self

Assessment

There

are

different

rules

for

reporting

a

loss

If

you

’re

non

resident

You

need

to

tell

HMRC

when

you

sell

property

or

land

even

if

your

gain

is

below

the

tax

free

allowance

or

you

make

a

loss

Non

residents

do

not

pay

tax

on

other

capital

gains

Report

and

pay

Capital

Gains

Tax

How

and

when

you

report

Capital

Gains

Tax

over

your

annual

allowance

depends

on

what

you

made

the

gain

on

There

are

different

ways

to

report

and

pay

Capital

Gains

Tax

due

on

UK

residential

property

sold

since

April

any

other

gains

To

report

any

capital

gains

you

’ll

need

calculations

for

each

capital

gain

or

loss

you

report

details

of

how

much

you

bought

and

sold

the

asset

for

the

dates

when

you

took

ownership

and

disposed

of

the

asset

any

other

relevant

details

such

as

the

costs

of

disposing

of

the

asset

and

any

tax

reliefs

you

’re

entitled

to

If

you

sold

property

in

the

UK

on

or

after

April

You

must

report

and

pay

any

tax

due

on

UK

residential

property

using

a

Capital

Gains

Tax

on

UK

property

account

within

days

of

selling

it

You

may

have

to

pay

interest

and

a

penalty

if

you

do

not

report

gains

on

UK

property

within

days

of

selling

it

Sign

in

or

create

a

Capital

Gains

Tax

on

UK

property

account

You

’ll

need

a

Government

Gateway

user

ID

and

password

to

set

your

account

up

or

sign

in

If

you

do

not

have

a

user

ID

you

can

create

one

the

first

time

you

sign

in

Once

you

have

an

account

you

can

sign

in

at

any

time

to

report

Capital

Gains

Tax

on

UK

property

or

see

any

returns

you

’ve

already

sent

If

you

’re

not

resident

in

the

UK

You

must

report

sales

of

UK

property

as

a

non

resident

within

days

even

if

you

have

no

tax

to

pay

If

you

’re

reporting

on

behalf

of

someone

else

or

a

trust

You

need

to

use

your

own

Capital

Gains

Tax

on

UK

property

account

to

report

on

behalf

of

someone

else

You

’ll

need

proof

you

’re

allowed

to

report

on

their

behalf

such

as

a

lasting

power

of

attorney

If

the

person

has

died

you

’ll

need

to

give

their

date

of

death

If

you

’re

reporting

as

a

trustee

of

a

registered

trust

you

’ll

need

the

trust

’s

registration

number

or

unique

tax

reference

There

’s

a

different

way

to

report

your

client

’s

Capital

Gains

Tax

on

UK

property

as

an

agent

If

you

have

other

capital

gains

to

report

If

your

gain

is

not

from

residential

property

sold

in

the

UK

since

April

you

have

a

choice

of

how

and

when

to

report

the

tax

Report

and

pay

the

tax

straightaway

You

can

use

the

real

time

Capital

Gains

Tax

service

immediately

if

you

know

what

you

owe

You

need

to

report

your

gain

by

December

in

the

tax

year

after

you

made

the

gain

For

example

if

you

made

a

gain

in

the

to

tax

year

you

need

to

report

it

by

December

You

’ll

need

a

Government

Gateway

user

ID

and

password

If

you

do

not

have

a

user

ID

you

can

create

one

when

you

report

and

pay

After

you

’ve

reported

your

gains

HMRC

will

send

you

a

letter

or

email

giving

you

a

payment

reference

number

and

telling

you

how

to

pay

If

you

need

to

change

your

report

using

the

service

you

’ll

need

your

report

reference

number

starting

with

RTT

You

’ll

get

it

by

email

within

days

Report

your

gains

in

a

Self

Assessment

tax

return

in

the

following

tax

year

You

can

report

your

gains

in

a

Self

Assessment

tax

return

in

the

tax

year

after

you

disposed

of

assets

Do

not

wait

until

the

next

tax

year

to

report

gains

on

UK

residential

property

sold

since

April

You

may

have

to

pay

interest

and

a

penalty

if

you

do

If

you

do

not

usually

send

a

tax

return

register

for

Self

Assessment

after

the

tax

year

you

disposed

of

your

chargeable

assets

You

can

get

help

with

your

tax

return

from

an

accountant

or

tax

adviser

After

you

’ve

sent

your

return

HMRC

will

tell

you

how

much

you

owe

in

Capital

Gains

Tax

how

to

pay

and

when

to

pay

by

Capital

Gains

Tax

rates

You

pay

a

different

rate

of

tax

on

gains

from

residential

property

than

you

do

on

other

assets

You

do

not

usually

pay

tax

when

you

sell

your

home

If

you

pay

higher

rate

Income

Tax

If

you

’re

a

higher

or

additional

rate

taxpayer

you

’ll

pay

on

your

gains

from

residential

property

on

your

gains

from

other

chargeable

assets

If

you

pay

basic

rate

Income

Tax

If

you

’re

a

basic

rate

taxpayer

the

rate

you

pay

depends

on

the

size

of

your

gain

your

taxable

income

and

whether

your

gain

is

from

residential

property

or

other

assets

Work

out

how

much

taxable

income

you

have

this

is

your

income

minus

your

Personal

Allowance

and

any

other

Income

Tax

reliefs

you

’re

entitled

to

Work

out

your

total

taxable

gains

Deduct

your

tax

free

allowance

from

your

total

taxable

gains

Add

this

amount

to

your

taxable

income

If

this

amount

is

within

the

basic

Income

Tax

band

you

’ll

pay

on

your

gains

or

on

residential

property

You

’ll

pay

or

on

residential

property

on

any

amount

above

the

basic

tax

rate

If

you

have

gains

from

both

residential

property

and

other

assets

You

can

use

your

tax

free

allowance

against

the

gains

that

would

be

charged

at

the

highest

rates

for

example

where

you

would

pay

tax

If

you

’re

a

trustee

or

business

Trustees

or

personal

representatives

of

someone

who

’s

died

pay

on

residential

property

on

other

chargeable

assets

You

’ll

pay

if

you

’re

a

sole

trader

or

partnership

and

your

gains

qualify

for

Business

Asset

Disposal

Relief

If

you

make

a

loss

You

can

report

losses

on

a

chargeable

asset

to

HM

Revenue

and

Customs

HMRC

to

reduce

your

total

taxable

gains

Losses

used

in

this

way

are

called

allowable

losses

Using

losses

to

reduce

your

gain

When

you

report

a

loss

the

amount

is

deducted

from

the

gains

you

made

in

the

same

tax

year

If

your

total

taxable

gain

is

still

above

the

tax

free

allowance

you

can

deduct

unused

losses

from

previous

tax

years

If

they

reduce

your

gain

to

the

tax

free

allowance

you

can

carry

forward

the

remaining

losses

to

a

future

tax

year

Reporting

losses

Claim

for

your

loss

by

including

it

on

your

tax

return

If

you

’ve

never

made

a

gain

and

are

not

registered

for

Self

Assessment

you

can

write

to

HMRC

instead

You

do

not

have

to

report

losses

straight

away

you

can

claim

up

to

years

after

the

end

of

the

tax

year

that

you

disposed

of

the

asset

There

’s

an

exception

for

losses

made

before

April

which

you

can

still

claim

for

You

must

deduct

these

after

any

more

recent

losses

Losses

when

disposing

of

assets

to

family

and

others

Your

husband

wife

or

civil

partner

You

usually

do

not

pay

Capital

Gains

Tax

on

assets

you

give

or

sell

to

your

spouse

or

civil

partner

You

can

not

claim

losses

against

these

assets

Other

family

members

and

connected

people

You

can

not

deduct

a

loss

from

giving

selling

or

disposing

of

an

asset

to

a

family

member

unless

you

’re

offsetting

a

gain

from

the

same

person

This

also

applies

to

connected

people

like

business

partners

Connected

people

HMRC

defines

connected

people

as

including

your

brothers

sisters

parents

grandparents

children

and

grandchildren

and

their

husbands

wives

or

civil

partners

the

brothers

sisters

parents

grandparents

children

and

grandchildren

of

your

husband

wife

or

civil

partner

and

their

husbands

wives

or

civil

partners

business

partners

a

company

you

control

trustees

where

you

’re

the

settlor

or

someone

connected

to

you

is

Claiming

for

an

asset

that

’s

lost

its

value

You

can

claim

losses

on

assets

that

you

still

own

if

they

become

worthless

or

of

negligible

value

HMRC

has

guidance

on

how

to

make

a

negligible

value

claim

Special

rules

HMRC

has

guidance

on

the

special

rules

for

losses

when

someone

dies

if

you

’re

non

resident

and

sell

UK

property

or

land

if

you

’ve

temporarily

lived

abroad

as

a

non

resident

from

your

income

on

shares

that

are

unquoted

or

in

the

Enterprise

Investment

Scheme

on

overseas

assets

if

you

’re

non

domiciled

in

the

UK

and

have

claimed

the

remittance

basis

Record

keeping

You

need

to

collect

records

to

work

out

your

gains

and

fill

in

your

tax

return

You

must

keep

them

for

at

least

a

year

after

the

Self

Assessment

deadline

You

’ll

need

to

keep

records

for

longer

if

you

sent

your

tax

return

late

or

HM

Revenue

and

Customs

HMRC

have

started

a

check

into

your

return

Businesses

must

keep

records

for

years

after

the

deadline

Records

you

’ll

need

Keep

receipts

bills

and

invoices

that

show

the

date

and

the

amount

you

paid

for

an

asset

of

any

additional

costs

like

fees

for

professional

advice

Stamp

Duty

improvement

costs

or

to

establish

the

market

value

you

received

for

the

asset

including

things

like

payments

you

get

later

in

instalments

or

compensation

if

the

asset

was

damaged

Also

keep

any

contracts

for

buying

and

selling

the

asset

for

example

from

solicitors

or

stockbrokers

and

copies

of

any

valuations

If

you

do

not

have

records

You

must

try

to

recreate

your

records

if

you

can

not

replace

them

after

they

’ve

been

lost

stolen

or

destroyed

If

you

fill

in

your

tax

return

using

recreated

records

you

’ll

need

to

show

where

figures

are

estimated

that

you

want

HMRC

to

accept

as

final

provisional

that

you

’ll

update

later

with

the

actual

figures

Market

value

Your

gain

is

usually

the

difference

between

what

you

paid

for

your

asset

and

what

you

sold

it

for

There

are

some

situations

where

you

use

the

market

value

instead

Situation

Use

market

value

at

Gifts

Date

of

gift

Assets

sold

for

less

than

they

were

worth

to

help

the

buyer

Date

of

sale

Inherited

assets

where

you

do

not

know

the

Inheritance

Tax

value

Date

of

death

Assets

owned

before

April

March

Checking

the

market

value

HM

Revenue

and

Customs

HMRC

can

check

your

valuation

After

you

’ve

disposed

of

the

asset

complete

a

Post

transaction

valuation

check

form

Return

it

to

the

address

on

the

form

allow

at

least

months

for

HMRC

’s

response


Private

Residence

Relief

You

do

not

pay

Capital

Gains

Tax

when

you

sell

or

dispose

of

your

home

if

all

of

the

following

apply

you

have

one

home

and

you

’ve

lived

in

it

as

your

main

home

for

all

the

time

you

’ve

owned

it

you

have

not

let

part

of

it

out

this

does

not

include

having

a

lodger

you

have

not

used

a

part

of

your

home

exclusively

for

business

purposes

using

a

room

as

a

temporary

or

occasional

office

does

not

count

as

exclusive

business

use

the

grounds

including

all

buildings

are

less

than

square

metres

just

over

an

acre

in

total

you

did

not

buy

it

just

to

make

a

gain

If

all

these

apply

you

will

automatically

get

a

tax

relief

called

Private

Residence

Relief

and

will

have

no

tax

to

pay

If

any

of

them

apply

you

may

have

some

tax

to

pay

Find

out

if

you

’re

eligible

for

Private

Residence

Relief

Married

couples

and

civil

partners

can

only

count

one

property

as

their

main

home

at

any

one

time

The

rules

are

different

if

you

sell

property

that

’s

not

your

home

or

if

you

live

abroad

Work

out

your

gain

You

may

need

to

pay

tax

when

you

sell

your

home

if

you

do

not

qualify

for

full

Private

Residence

Relief

If

you

have

tax

to

pay

you

need

to

work

out

how

much

gain

you

made

when

you

sold

your

home

Your

gain

is

usually

the

difference

between

what

you

paid

for

your

home

and

what

you

sold

it

for

Use

the

market

value

instead

if

it

was

a

gift

there

are

different

rules

if

it

was

to

your

spouse

civil

partner

or

a

charity

you

sold

it

for

less

than

it

was

worth

to

help

the

buyer

you

inherited

the

asset

and

do

not

know

the

Inheritance

Tax

value

you

owned

it

before

April

If

you

’re

not

resident

in

the

UK

for

tax

you

only

pay

tax

on

gains

since

April

Deducting

costs

You

can

deduct

costs

of

buying

selling

or

improving

your

property

from

your

gain

These

include

estate

agents

and

solicitors

fees

costs

of

improvement

works

for

example

for

an

extension

normal

maintenance

costs

like

decorating

do

not

count

You

can

not

deduct

certain

costs

like

interest

on

a

loan

to

buy

your

property

Contact

HM

Revenue

and

Customs

HMRC

if

you

’re

not

sure

whether

you

can

deduct

a

certain

cost

There

are

special

rules

for

calculating

your

gain

if

you

sell

a

lease

or

your

home

is

compulsorily

purchased

Work

out

if

you

need

to

pay

Once

you

know

your

gain

and

have

worked

out

how

much

tax

relief

you

get

you

can

calculate

if

you

need

to

report

and

pay

Capital

Gains

Tax

You

can

not

use

the

calculator

if

you

sold

other

chargeable

assets

in

the

tax

year

for

example

shares

reduced

your

share

of

a

property

that

you

still

jointly

own

claim

any

reliefs

other

than

Private

Residence

Relief

or

Letting

Relief

are

a

company

agent

trustee

or

personal

representative

Calculate

Capital

Gains

Tax

If

you

have

Capital

Gains

Tax

to

pay

You

must

report

and

pay

any

Capital

Gains

Tax

on

most

sales

of

UK

property

within

days

Living

away

from

your

home

You

may

get

less

Private

Residence

Relief

if

you

live

away

from

your

home

However

you

always

get

relief

for

certain

periods

The

rules

are

different

if

you

’re

not

UK

resident

for

tax

Periods

that

always

qualify

for

relief

No

matter

how

many

homes

you

own

or

where

you

lived

at

the

time

you

always

get

relief

for

the

last

months

before

you

sold

your

home

It

must

have

been

your

only

or

main

residence

at

some

point

while

you

owned

it

You

’ll

also

get

relief

for

up

to

the

first

years

that

you

owned

the

home

if

both

the

following

apply

it

was

being

built

renovated

or

you

could

not

sell

your

old

home

you

lived

in

it

as

your

only

or

main

residence

within

years

of

owning

it

You

get

relief

for

these

periods

even

if

you

nominated

a

different

home

as

your

main

home

If

you

have

one

home

or

you

nominated

your

home

You

get

relief

if

you

were

away

from

it

for

any

reason

for

periods

adding

up

to

years

up

to

years

if

you

had

to

live

away

from

home

in

the

UK

for

work

any

period

if

you

were

working

outside

the

UK

You

must

have

lived

in

the

home

before

and

afterwards

unless

your

work

prevented

you

If

you

only

own

one

home

you

get

relief

for

the

last

months

before

you

sold

your

home

if

any

of

the

following

apply

you

’re

disabled

you

’re

in

long

term

residential

care

you

sold

the

property

before

April

You

get

relief

for

the

last

months

if

of

these

apply

but

you

sold

your

home

before

April

If

you

own

more

than

one

home

In

most

cases

you

only

get

relief

for

one

home

for

any

period

You

must

work

out

when

you

lived

in

each

property

as

your

main

home

If

you

’re

married

or

in

a

civil

partnership

only

one

home

per

couple

counts

as

your

main

home

for

any

period

If

you

’ve

nominated

a

home

you

can

not

get

relief

for

another

property

for

the

time

your

home

is

nominated

apart

from

for

the

periods

that

always

qualify

for

relief

There

are

other

rules

that

affect

tax

relief

when

you

sell

your

home

If

you

’re

not

sure

how

the

rules

apply

to

you

call

the

Capital

Gains

Tax

helpline

Nominating

a

home

If

you

nominate

a

property

as

your

main

home

you

qualify

for

relief

for

most

of

the

time

you

live

away

You

must

have

lived

in

the

home

as

your

only

or

main

residence

at

some

point

while

you

owned

it

The

rules

are

different

if

you

’re

not

UK

resident

for

tax

You

can

not

get

relief

for

another

property

for

the

time

your

home

is

nominated

apart

from

for

certain

periods

that

always

qualify

for

relief

You

can

nominate

one

property

as

your

main

home

by

writing

to

HM

Revenue

and

Customs

HMRC

Include

the

address

of

the

home

you

want

to

nominate

All

the

owners

of

the

property

must

sign

the

letter

If

you

want

to

nominate

a

home

you

must

do

this

within

years

every

time

your

combination

of

homes

changes

If

you

do

not

nominate

a

home

and

you

sell

one

of

your

properties

you

must

work

out

how

long

you

lived

in

it

as

your

main

home

Overseas

properties

From

April

you

can

only

nominate

an

overseas

property

if

you

lived

in

it

for

at

least

days

in

the

tax

year

If

you

let

out

your

home

You

may

have

to

pay

Capital

Gains

Tax

if

you

’ve

let

out

your

home

How

much

you

pay

depends

on

how

long

you

lived

in

it

Having

a

lodger

does

not

count

as

letting

out

your

home

Work

out

how

much

tax

you

have

to

pay

You

’ll

pay

tax

on

your

chargeable

gain

This

is

your

gain

minus

any

Private

Residence

Relief

you

’re

eligible

for

You

get

full

relief

for

the

years

you

lived

in

the

home

the

last

months

you

owned

the

home

even

if

you

were

not

living

there

at

the

time

If

you

sold

the

property

between

April

and

April

you

get

relief

for

the

last

months

you

owned

it

If

you

only

own

one

home

and

you

’re

disabled

in

long

term

residential

care

or

sold

the

property

before

April

you

get

full

relief

for

the

last

months

you

owned

it

If

you

only

let

out

part

of

your

home

You

’ll

need

to

work

out

what

proportion

of

your

home

you

lived

in

You

only

get

Private

Residence

Relief

on

this

proportion

of

your

gain

Claim

Letting

Relief

If

you

lived

in

your

home

at

the

same

time

as

your

tenants

you

may

qualify

for

Letting

Relief

on

gains

you

make

when

you

sell

the

property

You

can

get

the

lowest

of

the

following

the

same

amount

you

got

in

Private

Residence

Relief

the

same

amount

as

the

chargeable

gain

you

made

while

letting

out

part

of

your

home

Letting

Relief

does

not

cover

any

proportion

of

the

chargeable

gain

you

make

while

your

home

is

empty

There

are

other

rules

that

may

affect

the

amount

of

Capital

Gains

Tax

you

need

to

pay

If

you

’re

not

sure

how

the

rules

apply

to

you

call

the

Capital

Gains

Tax

helpline


When

repayments

can

be

taken

You

can

have

debt

repayments

taken

out

of

your

wages

if

you

owe

someone

money

from

either

unpaid

maintenance

payments

county

court

judgment

CCJ

The

person

you

owe

money

is

called

a

creditor

You

can

also

have

benefit

overpayments

taken

from

your

wages

by

the

Department

for

Work

and

Pensions

DWP

or

your

local

council

How

you

’re

told

You

and

your

employer

will

get

a

document

called

an

attachment

of

earnings

order

from

the

court

This

will

tell

you

how

much

you

owe

how

much

your

employer

takes

from

your

wages

you

can

apply

to

get

this

changed

if

you

can

not

afford

it

when

and

how

the

payments

have

to

be

made

You

and

your

employer

can

be

fined

if

they

do

not

follow

the

order

You

can

not

ask

them

to

ignore

it

Change

how

much

you

pay

You

can

apply

to

get

the

payments

reduced

if

you

can

not

afford

them

Download

and

fill

in

form

and

send

it

to

the

court

that

issued

the

court

order

You

have

to

do

this

within

days

of

getting

the

order

You

can

also

apply

if

the

order

has

been

in

place

for

some

time

and

your

circumstances

change

Pay

off

the

debt

more

quickly

Speak

to

the

person

or

company

you

owe

the

money

to

if

you

want

to

pay

more

They

might

either

take

extra

payments

directly

agree

to

put

the

order

on

hold

so

you

can

pay

more

directly

to

them

The

court

will

tell

you

if

your

debt

is

put

on

hold

Check

how

much

you

owe

Contact

the

Centralised

Attachment

of

Earning

Payments

CAPS

office

to

check

how

much

you

still

owe

They

can

also

send

you

a

history

of

the

payments

you

’ve

made

You

’ll

need

to

give

your

case

number

when

you

call

Report

a

change

in

your

circumstances

You

must

report

any

changes

in

your

circumstances

if

you

’re

paying

off

a

debt

through

your

wages

Change

your

name

or

address

If

you

need

to

change

your

name

or

address

tell

the

Centralised

Attachment

of

Earning

Payments

CAPS

office

the

court

who

issued

the

court

order

your

creditor

If

you

change

or

lose

your

job

Tell

the

CAPS

office

your

new

employer

’s

details

or

that

you

’ve

lost

your

job

Download

and

fill

in

form

in

full

and

send

it

to

the

court

who

issued

the

court

order

When

you

’ve

paid

off

the

debt

The

Centralised

Attachment

of

Earning

Payments

CAPS

office

will

send

you

a

notice

of

discharge

when

the

debt

has

been

paid

off

Your

employer

and

creditor

will

also

get

a

copy

Your

employer

will

then

stop

making

deductions

from

your

wages

If

you

think

you

’ve

overpaid

Ask

the

CAPS

office

to

check

if

you

’ve

overpaid

You

’ll

need

to

give

your

case

number

when

you

call

You

’ll

get

a

refund

if

you

’ve

overpaid


Help

you

can

get

HM

Revenue

and

Customs

HMRC

can

help

you

if

you

need

extra

support

because

of

your

condition

or

circumstances

You

might

need

extra

support

if

you

have

dyslexia

autism

or

cognitive

difficulties

you

have

reduced

mobility

or

physical

disabilities

you

have

sensory

disabilities

like

a

visual

hearing

or

speech

impairment

you

have

mental

health

conditions

like

depression

stress

or

anxiety

you

’re

experiencing

financial

hardship

for

example

you

can

not

afford

essentials

like

food

bills

or

rent

you

’re

a

victim

of

domestic

abuse

including

economic

abuse

you

’re

in

hospital

This

guide

is

also

available

in

Welsh

Cymraeg

There

are

different

ways

to

contact

HMRC

if

you

need

to

use

textphone

webchat

or

BSL

information

in

a

different

format

help

filling

in

forms

more

time

because

of

your

circumstances

information

in

another

language

to

appoint

someone

to

talk

to

HMRC

on

your

behalf

If

you

have

a

scheduled

face

to

face

appointment

you

should

not

go

to

it

at

the

moment

because

of

coronavirus

HMRC

will

contact

you

instead

If

you

can

not

use

a

telephone

and

need

a

different

way

to

contact

HMRC

There

are

other

ways

to

contact

HM

Revenue

and

Customs

HMRC

than

by

telephone

You

might

need

to

use

another

form

of

contact

if

you

’re

deaf

hearing

impaired

or

hard

of

hearing

you

have

a

speech

impairment

you

use

British

Sign

Language

BSL

you

have

difficulty

using

the

telephone

Text

Service

Relay

UK

Dial

then

the

relevant

contact

number

to

use

the

Relay

UK

Text

Service

HMRC

also

offers

a

textphone

service

for

some

of

its

helplines

Webchat

You

can

contact

HMRC

’s

extra

support

team

using

webchat

If

you

use

British

Sign

Language

BSL

The

Royal

Association

for

Deaf

people

provides

webcam

appointments

with

their

tax

adviser

a

video

interpreting

service

BSL

captioned

video

clips

linked

to

HMRC

guidance

Home

visits

and

appointments

Because

of

coronavirus

HMRC

can

not

do

home

visits

and

face

to

face

appointments

at

the

moment

If

you

need

information

in

a

different

format

HM

Revenue

and

Customs

HMRC

information

is

available

in

accessible

formats

You

might

need

an

alternative

format

if

you

’re

visually

impaired

you

have

dyslexia

or

autism

you

have

another

condition

which

makes

standard

print

difficult

Contact

HMRC

if

you

need

a

form

leaflet

or

other

information

in

any

of

the

following

formats

Braille

large

print

audio

on

CD

text

on

CD

standard

or

large

print

other

formats

for

example

coloured

paper

Call

the

relevant

contact

number

and

tell

HMRC

what

help

you

need

For

example

call

Self

Assessment

general

enquiries

if

you

need

a

large

print

tax

return

They

will

transfer

you

to

HMRC

’s

extra

support

team

You

can

also

contact

HMRC

’s

extra

support

team

using

webchat

If

you

need

help

filling

in

forms

HM

Revenue

and

Customs

HMRC

can

help

you

with

filling

in

forms

You

might

need

help

if

you

have

a

mental

health

condition

like

depression

stress

or

anxiety

you

have

a

visual

impairment

dyslexia

autism

or

cognitive

difficulties

you

have

another

condition

which

makes

filling

in

forms

difficult

you

’re

experiencing

financial

hardship

for

example

you

can

not

afford

essentials

like

food

bills

or

rent

you

’re

a

victim

of

domestic

abuse

including

economic

abuse

To

get

help

with

filling

in

forms

call

the

relevant

contact

number

and

tell

HMRC

what

help

you

need

They

will

transfer

you

to

HMRC

’s

extra

support

team

You

can

also

contact

HMRC

’s

extra

support

team

using

webchat

If

you

need

more

time

because

of

your

circumstances

In

certain

circumstances

HM

Revenue

and

Customs

HMRC

can

give

you

an

extension

to

a

deadline

or

spend

more

time

with

you

on

the

phone

You

can

ask

for

more

time

if

for

example

you

have

a

mental

health

condition

like

depression

stress

or

anxiety

you

have

a

visual

impairment

dyslexia

autism

or

cognitive

difficulties

you

have

another

condition

which

means

you

need

more

time

you

’re

experiencing

financial

difficulties

for

example

if

you

’ve

been

laid

off

because

of

coronavirus

you

’re

in

hospital

someone

else

can

ask

HMRC

for

you

you

’re

a

victim

of

domestic

abuse

including

economic

abuse

To

ask

for

more

time

because

of

your

circumstances

call

the

relevant

contact

number

and

tell

HMRC

what

help

you

need

They

will

transfer

you

to

HMRC

’s

extra

support

team

You

may

need

to

prove

why

you

need

more

time

You

can

also

contact

HMRC

’s

extra

support

team

using

webchat

If

you

need

information

in

another

language

You

can

use

a

friend

or

family

member

as

an

interpreter

when

you

phone

HM

Revenue

and

Customs

HMRC

They

must

be

over

and

will

need

to

be

in

the

same

room

as

you

when

you

call

HMRC

HMRC

may

also

be

able

to

organise

an

interpreter

for

you

Use

the

relevant

contact

number

for

example

the

Self

Assessment

helpline

if

you

need

help

with

your

tax

return

You

can

also

ask

for

information

in

another

language

using

webchat

If

you

need

someone

to

talk

to

HMRC

for

you

If

you

find

it

difficult

to

deal

with

HM

Revenue

and

Customs

HMRC

yourself

you

can

appoint

someone

to

talk

to

HMRC

for

you

This

can

be

a

friend

relative

or

an

adviser

from

a

voluntary

organisation


Overview

Tax

relief

means

that

you

either

pay

less

tax

to

take

account

of

money

you

’ve

spent

on

specific

things

like

business

expenses

if

you

’re

self

employed

get

tax

back

or

get

it

repaid

in

another

way

like

into

a

personal

pension

You

get

some

types

of

tax

relief

automatically

but

some

you

must

apply

for

When

you

can

get

tax

relief

Tax

relief

applies

to

pension

contributions

charity

donations

maintenance

payments

and

time

spent

working

on

a

ship

outside

the

UK

It

also

applies

to

work

or

business

expenses

you

may

be

able

to

get

tax

relief

on

what

you

spend

running

your

business

if

you

’re

self

employed

a

sole

trader

or

partner

in

a

partnership

claim

tax

relief

if

you

’re

employed

and

you

use

your

own

money

for

travel

and

things

that

you

must

buy

for

your

job

Charity

donations

tax

relief

Donations

to

charity

from

individuals

are

tax

free

You

can

get

tax

relief

if

you

donate

through

Gift

Aid

straight

from

your

wages

or

pension

through

Payroll

Giving

Donations

through

Gift

Aid

Charities

and

community

amateur

sports

clubs

CASCs

can

register

with

HM

Revenue

and

Customs

HMRC

to

be

part

of

the

Gift

Aid

scheme

When

they

’re

registered

they

can

claim

back

the

tax

you

’ve

already

paid

on

your

donation

The

charity

or

CASC

will

give

you

a

form

to

sign

They

must

also

have

an

HMRC

charity

reference

number

ask

the

charity

or

CASC

if

you

’re

not

sure

If

the

charity

or

CASC

gets

back

more

tax

than

you

’ve

paid

HMRC

may

ask

you

to

pay

more

tax

to

cover

the

difference

You

pay

Income

Tax

above

the

basic

rate

You

can

claim

back

the

difference

between

the

tax

you

’ve

paid

on

the

donation

and

what

the

charity

got

back

when

you

fill

in

your

Self

Assessment

tax

return

If

you

do

n’t

fill

in

a

Self

Assessment

tax

return

call

HMRC

to

tell

them

about

your

charity

donations

You

get

Married

Couple

’s

Allowance

Your

tax

free

allowance

may

increase

if

you

make

donations

through

Gift

Aid

and

claim

Married

Couple

’s

Allowance

If

you

fill

in

a

Self

Assessment

tax

return

your

allowance

will

be

adjusted

automatically

if

it

needs

to

be

If

you

do

n’t

call

HMRC

to

tell

them

about

your

charity

donations

Payroll

Giving

schemes

If

your

employer

or

pension

provider

offers

a

Payroll

Giving

scheme

any

donations

you

give

through

the

scheme

will

be

taken

before

Income

Tax

is

taken

off

You

’ll

still

pay

National

Insurance

contributions

on

the

amount

of

your

donation

But

you

wo

n’t

pay

any

Income

Tax

on

the

amount

you

donate

Maintenance

payments

tax

relief

Maintenance

Payments

Relief

reduces

your

Income

Tax

if

you

make

maintenance

payments

to

an

ex

spouse

or

civil

partner

You

can

get

it

if

all

of

the

following

apply

either

of

you

were

born

before

April

you

’re

paying

maintenance

under

a

court

order

after

the

relationship

has

ended

the

payments

are

for

the

maintenance

of

your

ex

spouse

or

former

civil

partner

provided

they

are

n’t

now

remarried

or

in

a

new

civil

partnership

or

for

your

children

who

are

under

Maintenance

Payments

Relief

is

worth

of

the

maintenance

you

pay

to

your

ex

spouse

or

civil

partner

up

to

a

maximum

of

a

year

or

of

To

claim

it

call

HM

Revenue

and

Customs

HMRC


Current

rates

and

allowances

How

much

Income

Tax

you

pay

in

each

tax

year

depends

on

how

much

of

your

income

is

above

your

Personal

Allowance

how

much

of

your

income

falls

within

each

tax

band

Some

income

is

tax

free

The

current

tax

year

is

from

April

to

April

Your

tax

free

Personal

Allowance

The

standard

Personal

Allowance

is

which

is

the

amount

of

income

you

do

not

have

to

pay

tax

on

Your

Personal

Allowance

may

be

bigger

if

you

claim

Marriage

Allowance

or

Blind

Person

’s

Allowance

It

’s

smaller

if

your

income

is

over

Income

Tax

rates

and

bands

The

table

shows

the

tax

rates

you

pay

in

each

band

if

you

have

a

standard

Personal

Allowance

of

Income

tax

bands

are

different

if

you

live

in

Scotland

Band

Taxable

income

Tax

rate

Personal

Allowance

Up

to

Basic

rate

to

Higher

rate

to

Additional

rate

over

You

can

also

see

the

rates

and

bands

without

the

Personal

Allowance

You

do

not

get

a

Personal

Allowance

on

taxable

income

over

If

you

’re

employed

or

get

a

pension

Check

your

Income

Tax

to

see

your

Personal

Allowance

and

tax

code

how

much

tax

you

’ve

paid

in

the

current

tax

year

how

much

you

’re

likely

to

pay

for

the

rest

of

the

year

Other

allowances

You

have

tax

free

allowances

for

savings

interest

dividends

if

you

own

shares

in

a

company

You

may

also

have

tax

free

allowances

for

your

first

of

income

from

self

employment

this

is

your

trading

allowance

your

first

of

income

from

property

you

rent

unless

you

’re

using

the

Rent

a

Room

Scheme

Find

out

whether

you

’re

eligible

for

the

trading

and

property

allowances

You

pay

tax

on

any

interest

dividends

or

income

over

your

allowances

Paying

less

Income

Tax

You

may

be

able

to

claim

Income

Tax

reliefs

if

you

’re

eligible

for

them

If

you

’re

married

or

in

a

civil

partnership

You

may

be

able

to

claim

Marriage

Allowance

to

reduce

your

partner

’s

tax

if

your

income

is

less

than

the

standard

Personal

Allowance

If

you

do

not

claim

Marriage

Allowance

and

you

or

your

partner

were

born

before

April

you

may

be

able

to

claim

Married

Couple

’s

Allowance

Previous

tax

years

The

standard

Personal

Allowance

from

April

to

April

was

Tax

rate

Taxable

income

above

your

Personal

Allowance

for

to

Basic

rate

to

People

with

the

standard

Personal

Allowance

started

paying

this

rate

on

income

over

Higher

rate

to

People

with

the

standard

Personal

Allowance

started

paying

this

rate

on

income

over

Additional

rate

Over

Your

Personal

Allowance

would

have

been

smaller

if

your

income

was

over

or

bigger

if

you

got

Marriage

Allowance

or

Blind

Person

’s

Allowance

Other

rates

and

earlier

tax

years

HM

Revenue

and

Customs

HMRC

publishes

tables

with

full

rates

and

allowances

for

current

and

past

tax

years

Income

over

Your

Personal

Allowance

goes

down

by

for

every

that

your

adjusted

net

income

is

above

This

means

your

allowance

is

zero

if

your

income

is

or

above

You

’ll

also

need

to

do

a

Self

Assessment

tax

return

If

you

do

not

usually

send

a

tax

return

you

need

to

register

by

October

following

the

tax

year

you

had

the

income

Register

for

Self

Assessment

You

’ll

get

a

letter

telling

you

what

to

do

next

after

you

’ve

registered

Register

now


Overview

You

do

not

pay

National

Insurance

after

you

reach

State

Pension

age

unless

you

’re

self

employed

and

pay

Class

contributions

You

stop

paying

Class

contributions

at

the

end

of

the

tax

year

in

which

you

reach

State

Pension

age

You

only

pay

Income

Tax

if

your

taxable

income

including

your

private

pension

and

State

Pension

is

more

than

your

tax

free

allowances

the

amount

of

income

you

’re

allowed

before

you

pay

tax

You

must

contact

HM

Revenue

and

Customs

HMRC

if

you

think

you

should

be

paying

tax

Stop

paying

National

Insurance

You

pay

National

Insurance

contributions

to

qualify

for

certain

benefits

including

the

State

Pension

If

you

’re

employed

you

pay

Class

National

Insurance

contributions

as

a

percentage

of

your

earnings

up

to

State

Pension

age

If

you

’re

self

employed

you

pay

Class

contributions

at

a

flat

weekly

rate

and

Class

contributions

annually

as

a

percentage

of

your

taxable

profits

What

happens

at

State

Pension

age

You

stop

paying

Class

and

Class

contributions

when

you

reach

State

Pension

age

even

if

you

’re

still

working

You

’ll

continue

paying

Class

contributions

until

the

end

of

the

tax

year

in

which

you

reach

State

Pension

age

For

example

you

reach

State

Pension

age

on

September

You

’ll

stop

making

Class

contributions

on

April

and

pay

your

final

Class

bill

by

January

together

with

your

Income

Tax

If

you

’re

self

employed

you

still

need

to

send

a

Self

Assessment

tax

return

for

each

year

you

work

even

after

you

reach

State

Pension

age

You

can

claim

back

National

Insurance

if

you

’ve

overpaid

If

you

continue

working

Show

your

employer

proof

of

your

age

a

birth

certificate

or

passport

for

example

to

make

sure

you

stop

paying

National

Insurance

If

you

do

not

want

your

employer

to

see

your

birth

certificate

or

passport

HM

Revenue

and

Customs

HMRC

can

send

you

a

letter

to

show

them

instead

The

letter

will

confirm

you

’ve

reached

State

Pension

age

you

do

not

need

to

pay

National

Insurance

You

’ll

need

to

write

to

HMRC

explaining

why

you

do

not

want

your

employer

to

see

your

birth

certificate

or

passport

You

’ll

be

asked

to

send

your

birth

certificate

or

passport

for

verification

if

HMRC

does

not

have

a

record

of

your

date

of

birth

Certified

copies

are

accepted

You

can

also

show

a

certificate

of

age

exception

if

you

have

one

Age

related

tax

allowances

Married

Couple

’s

Allowance

You

can

claim

the

Married

Couple

’s

Allowance

if

you

’re

married

or

in

a

civil

partnership

and

at

least

one

partner

was

born

before

April

It

gets

taken

off

your

tax

bill

the

amount

that

’s

deducted

depends

on

your

income

Maintenance

Payments

Relief

You

can

get

an

allowance

to

reduce

your

tax

bill

for

maintenance

payments

you

make

to

an

ex

spouse

or

civil

partner

if

you

or

they

were

born

before

April

you

’re

separated

or

divorced

and

you

’re

making

payments

under

a

court

order

the

payments

are

for

the

maintenance

of

your

ex

partner

as

long

as

they

have

not

re

married

or

formed

a

new

civil

partnership

or

your

children

are

under

How

much

you

can

get

For

the

to

tax

year

Maintenance

Payments

Relief

can

reduce

your

tax

bill

by

the

lower

of

the

following

where

you

make

maintenance

payments

of

or

more

a

year

of

the

money

you

’ve

actually

paid

where

you

make

payments

of

less

than

a

year

You

can

not

claim

a

tax

reduction

for

any

voluntary

payments

you

make

Claim

back

tax

or

National

Insurance

National

Insurance

refunds

You

can

claim

back

any

overpaid

National

Insurance

Tax

refunds

You

can

claim

a

tax

refund

if

you

’ve

had

too

much

deducted

from

your

pension

overpaid

through

your

job

If

you

complete

a

tax

return

you

can

also

correct

mistakes

and

claim

a

refund

via

Self

Assessment

Claiming

back

tax

on

savings

interest

If

you

’re

on

a

low

income

you

may

be

able

to

get

tax

free

interest

or

get

some

tax

back

from

interest

on

your

savings