Overview

You

can

use

software

to

file

your

company

accounts

file

changes

to

your

details

and

returns

to

Companies

House

electronically

You

can

also

file

your

annual

accounts

and

confirmation

statement

previously

annual

return

with

Companies

House

online

Using

software

or

filing

online

you

’ll

be

less

likely

to

get

late

filing

penalties

get

confirmation

that

your

documents

have

been

received

find

out

if

they

’re

accepted

or

rejected

How

to

file

electronically

You

must

register

for

an

online

filing

account

fill

in

the

online

filing

credit

account

application

form

and

send

it

to

the

address

on

the

form

You

can

then

either

get

a

software

package

from

a

Companies

House

and

HMRC

authorised

provider

develop

your

own

software

request

a

copy

of

the

Companies

House

technical

specifications

by

emailing

xml@companieshouse.gov.uk

Filing

annual

accounts

returns

and

tax

accounts

Companies

House

has

tested

the

software

listed

You

should

consider

which

features

you

need

and

make

sure

the

software

you

choose

has

those

features

for

example

if

you

need

software

to

deal

with

inactive

accounts

sometimes

called

dormant

accounts

You

must

first

register

as

an

electronic

filer

The

following

is

a

list

of

software

and

the

kinds

of

accounts

you

can

use

it

for

Supplier

Product

Dormant

Micro

Entity

Abridged

Small

Full

Ajaccts

AJACCTS

Yes

Yes

Acorah

Software

Products

Ltd

TaxCalc

Accounts

Production

Yes

Yes

Yes

Yes

Yes

Anglia

Registrars

Ltd

Inform

Direct

Yes

Yes

BTCSoftware

Limited

AP

Solution

Yes

Yes

Yes

Yes

Yes

Capium

Limited

Capium

Accounts

Production

Yes

Yes

CaseWare

UK

CaseWare

Accounts

Production

Yes

Yes

Yes

Yes

Yes

CCH

Software

Wolters

Kluwer

CCH

iXBRL

Review

Tag

Yes

Yes

Yes

Yes

Yes

CCH

Software

Wolters

Kluwer

CCH

Accounts

Production

Yes

Yes

Yes

Yes

Yes

CoreFiling

Limited

Seahorse

Yes

Yes

Yes

Yes

Yes

Easy

Digital

Filing

Easy

Digital

Filing

Yes

Yes

Yes

Yes

Eureka

Software

Eureka

Software

Yes

Yes

Yes

Forbes

Computer

Systems

Ltd

Forbes

Accounts

Forbes

Company

Register

Forbes

EINC

Yes

Yes

Yes

Yes

gbooks

gbooks

Company

Accounts

Yes

Yes

Yes

Yes

IRIS

Software

IRIS

Accounts

Production

Yes

Yes

Yes

Yes

Yes

IRIS

Software

PTP

Accounts

Production

Yes

Yes

Yes

Yes

Yes

Keytime

Accounts

Production

Yes

Yes

Yes

Yes

Yes

Quality

Management

Software

Ltd

Yes

Yes

Yes

Yes

Yes

Sage

UK

Limited

Sage

Accounts

Production

Yes

Yes

Yes

Yes

Yes

Sage

UK

Limited

Sage

Accountant

Cloud

Final

Accounts

Yes

Yes

Yes

Yes

Yes

Sage

UK

Limited

Sage

Accounts

Production

Advanced

Yes

Yes

Yes

Yes

Yes

Taxfiler

Taxfiler

Accounts

Production

Yes

Yes

Yes

Yes

Thomson

Reuters

Digita

Yes

Yes

Yes

Yes

Yes

Thomson

Reuters

ONESOURCE

Yes

Yes

Yes

Yes

Yes

VT

Software

Limited

VT

Filer

Yes

Yes

Yes

Yes

Yes

Xero

Xero

Tax

Yes

Yes

Yes

Yes

Software

for

Limited

Liability

Partnerships

LLPs

Supplier

Product

Acorah

Software

Products

Ltd

TaxCalc

Accounts

Production

BTCSoftware

Limited

AP

Solution

CaseWare

UK

CaseWare

Accounts

Production

CCH

Software

Wolters

Kluwer

CCH

iXBRL

Review

Tag

CCH

Software

Wolters

Kluwer

CCH

Accounts

Production

CoreFiling

Limited

Seahorse

Eureka

Software

Eureka

Software

Forbes

Computer

Systems

Ltd

Forbes

Accounts

Forbes

Company

Register

Forbes

EINC

gbooks

gbooks

Company

Accounts

IRIS

Software

IRIS

Accounts

Production

IRIS

Software

PTP

Accounts

Production

Keytime

Accounts

Production

Sage

UK

Limited

Sage

Accounts

Production

Sage

UK

Limited

Sage

Accountant

Cloud

Final

Accounts

Sage

UK

Limited

Sage

Accounts

Production

Advanced

Taxfiler

Taxfiler

Accounts

Production

Thomson

Reuters

Digita

VT

Software

Limited

VT

Filer

Software

for

charities

Supplier

Product

BTCSoftware

Limited

AP

Solution

CCH

Software

Wolters

Kluwer

CCH

iXBRL

Review

Tag

CCH

Software

Wolters

Kluwer

CCH

Accounts

Production

CoreFiling

Limited

Seahorse

Forbes

Computer

Systems

Ltd

Forbes

Accounts

Forbes

Company

Register

Forbes

EINC

IRIS

Software

IRIS

Accounts

Production

IRIS

Software

PTP

Accounts

Production

Keytime

Accounts

Production

Sage

UK

Limited

Sage

Accounts

Production

Sage

UK

Limited

Sage

Accountant

Cloud

Final

Accounts

Sage

UK

Limited

Sage

Accounts

Production

Advanced

Uploading

your

accounts

to

Companies

House

Tax

account

software

generates

electronic

accounts

in

Inline

eXtensible

Reporting

Language

iXBRL

The

following

software

has

a

direct

filing

link

to

Companies

House

Supplier

Product

eFile

Ready

Limited

eCompany

Services

The

following

software

can

validate

your

iXBRL

Supplier

Product

Xmetric

Limited

Surefile

Accounts

Filing

other

company

information

Companies

House

has

tested

and

authorised

software

for

filing

information

about

incorporations

registering

a

new

company

changes

to

your

company

for

example

directors

joining

or

leaving

changing

a

registered

address

and

filing

annual

returns

mortgages

for

example

when

they

’re

paid

or

part

paid

You

should

consider

which

features

you

need

and

make

sure

the

software

you

choose

has

those

features

Supplier

Product(s

Incorporations

Secretarial

Mortgages

Company

Formation

Ltd

Company

Formation

Yes

Yes

No

Acorah

Software

Products

Ltd

TaxCalc

Company

Secretarial

Yes

Yes

No

Advanced

Cloud

Forms

Laserform

Hub

No

Yes

and

angelPRO

Limited

VenturePro

No

Yes

No

Anglia

Registrars

Ltd

Inform

Direct

Yes

Yes

Yes

BGL

Corporate

Solutions

Ptd

Ltd

Corporate

Affairs

System

CAS

Yes

Yes

No

BHIS

Limited

PC

Share

Register

Plus

Yes

Yes

No

BritDAQ

BritDAQ

Cosec

No

Yes

No

BTC

Software

Limited

CS

Solution

Yes

Yes

No

Build

and

Prosper

Ltd

File

Direct

Yes

Yes

No

CFS

International

Formations

LTD

CFS

Formations

and

Free

Secretarial

Package

Yes

Yes

No

The

Company

Formation

Wizard

Company

Formation

Wizard

Yes

Yes

No

Computershare

Governance

Services

Global

Entity

Management

System

GEMS

Secretariat

One

Yes

Yes

No

Corporatek

EnGlobe

GlobalAct

No

Yes

No

Diligent

Entities

Blueprint

Yes

Yes

only

Efaze

Ltd

BVI

Efaze.com

company

formations

Yes

Yes

No

eFile

Ready

Limited

eCompany

Services

Yes

Yes

No

E

Filing

Limited

E

Filing

Limited

Yes

Yes

No

First

Corporate

First

Order

Yes

Yes

No

Forbes

Computer

Systems

Ltd

Forbes

Accounts

Forbes

Company

Register

Forbes

EINC

Yes

Yes

No

Formations

Direct

Vectis

Yes

Yes

No

FormEvo

FormEvo

No

Yes

and

gbooks

gbooks

Company

Forms

gbooks

Incorporation

Yes

Yes

No

Info

Commerce

Limited

Yes

Yes

No

IRIS

Software

IRIS

Accountancy

Suite

Yes

Yes

No

Jordans

Limited

Incorporator

Forming

Companies

My

Formations

PCSec

administration

software

Yes

Yes

No

Keytime

Objective

Ltd

Company

Secretarial

No

Yes

No

Kudocs

Kudocs

Yes

Yes

No

LTDONLINE

Ltd

LTDONLINE

Yes

Yes

No

Online

Filings

Ltd

Online

Filings

Yes

Yes

No

Oswalds

Jordans

Scotland

Ltd

Incorporator

Forming

Companies

PCSec

administration

software

Yes

Yes

No

Oyez

The

Oyez

Gateway

No

No

Yes

Panlegis

Malta

Limited

Panlegis

Malta

Limited

Yes

Yes

No

Principal

Consultancy

Ltd

Your

Limited

Company

Yes

Yes

No

Armadillo

Armadillo

e

Incorp

Yes

Yes

No

Sage

UK

Limited

Sage

Accounts

Production

Advanced

Sage

Company

Secretarial

No

Yes

No

Thomson

Reuters

Onvio

Formations

Yes

No

No

zetVisions

AG

zetVisions

CIM

No

Yes

No


Overview

Your

company

’s

annual

accounts

called

statutory

accounts

are

prepared

from

the

company

’s

financial

records

at

the

end

of

your

company

’s

financial

year

You

must

always

send

copies

of

the

statutory

accounts

to

all

shareholders

people

who

can

go

to

the

company

’s

general

meetings

Companies

House

HM

Revenue

and

Customs

HMRC

as

part

of

your

Company

Tax

Return

You

have

different

deadlines

for

sending

your

accounts

to

Companies

House

and

your

tax

return

to

HMRC

but

you

may

be

able

send

them

at

the

same

time

If

your

company

is

small

a

micro

entity

or

dormant

you

might

be

able

to

send

simpler

abridged

accounts

How

to

put

together

statutory

accounts

Statutory

accounts

must

include

a

balance

sheet

which

shows

the

value

of

everything

the

company

owns

owes

and

is

owed

on

the

last

day

of

the

financial

year

a

profit

and

loss

account

which

shows

the

company

’s

sales

running

costs

and

the

profit

or

loss

it

has

made

over

the

financial

year

notes

about

the

accounts

a

director

’s

report

unless

you

’re

a

micro

entity

You

might

have

to

include

an

auditor

’s

report

this

depends

on

the

size

of

your

company

The

balance

sheet

must

have

the

name

of

a

director

printed

on

it

and

must

be

signed

by

a

director

Accounting

standards

Your

statutory

accounts

must

meet

either

International

Financial

Reporting

Standards

New

UK

Generally

Accepted

Accounting

Practice

Search

online

to

find

out

more

about

the

standards

or

ask

your

accountant

or

tax

adviser

You

can

find

an

accountant

accredited

in

the

UK

Micro

entities

small

and

dormant

companies

You

might

be

able

to

send

simpler

abridged

accounts

to

Companies

House

and

not

need

to

be

audited

This

depends

on

whether

your

company

is

dormant

or

qualifies

as

a

small

company

or

micro

entity

You

must

still

send

statutory

accounts

to

your

members

and

to

HM

Revenue

and

Customs

HMRC

as

part

of

your

Company

Tax

Return

if

you

’re

a

small

company

or

micro

entity

Dormant

companies

Your

company

is

called

dormant

by

Companies

House

if

it

’s

had

no

significant

transactions

in

the

financial

year

that

you

’d

normally

report

Significant

transactions

do

not

include

filing

fees

paid

to

Companies

House

penalties

for

late

filing

of

accounts

money

paid

for

shares

when

the

company

was

incorporated

Dormant

companies

that

qualify

as

small

do

not

need

to

be

audited

Check

if

your

company

is

also

dormant

for

Corporation

Tax

Small

companies

Your

company

will

be

small

if

it

has

any

of

the

following

a

turnover

of

million

or

less

million

or

less

on

its

balance

sheet

employees

or

less

If

your

company

is

small

you

can

use

the

exemption

so

your

company

’s

accounts

do

not

need

to

be

audited

choose

whether

or

not

to

send

a

copy

of

the

director

’s

report

and

profit

and

loss

account

to

Companies

House

send

abridged

accounts

to

Companies

House

Sending

abridged

accounts

You

can

only

send

abridged

accounts

if

all

your

company

members

agree

to

it

Abridged

accounts

must

contain

a

simpler

balance

sheet

along

with

any

notes

You

can

also

choose

to

include

a

simpler

profit

and

loss

account

and

a

copy

of

the

director

’s

report

The

balance

sheet

must

have

the

name

of

a

director

printed

on

it

and

must

be

signed

by

a

director

Sending

abridged

accounts

means

less

information

about

your

company

will

be

publicly

available

from

Companies

House

Micro

entities

Micro

entities

are

very

small

companies

Your

company

will

be

a

micro

entity

if

it

has

any

of

the

following

a

turnover

of

or

less

or

less

on

its

balance

sheet

employees

or

less

If

your

company

is

a

micro

entity

you

can

prepare

simpler

accounts

that

meet

statutory

minimum

requirements

send

only

your

balance

sheet

with

less

information

to

Companies

House

benefit

from

the

same

exemptions

available

to

small

companies

Find

out

exactly

what

to

include

in

your

accounts

depending

on

your

company

type

for

example

micro

entity

small

medium

or

dormant

Corrections

and

amendments

You

must

send

amended

accounts

to

Companies

House

on

paper

Amended

or

corrected

accounts

must

be

for

the

same

period

as

the

original

accounts

You

must

clearly

say

in

your

new

accounts

that

they

replace

the

original

accounts

are

now

the

statutory

accounts

are

prepared

as

they

were

at

the

date

of

the

original

accounts

Write

amended

on

the

front

so

that

Companies

House

know

your

accounts

are

not

duplicates

Your

original

accounts

will

remain

on

file

at

Companies

House

If

you

only

want

to

amend

one

part

of

your

accounts

you

need

to

send

a

note

saying

what

’s

been

changed

The

note

must

be

signed

by

a

director

and

filed

with

a

copy

of

the

original

accounts

Penalties

for

late

filing

You

’ll

have

to

pay

penalties

if

you

do

not

file

your

accounts

with

Companies

House

by

the

deadline

Time

after

the

deadline

Penalty

for

private

limited

companies

Up

to

month

to

months

to

months

More

than

months

Penalties

for

public

limited

companies

are

different

You

’ll

automatically

receive

a

penalty

notice

if

your

accounts

are

filed

after

the

deadline

The

penalty

is

doubled

if

your

accounts

are

late

years

in

a

row

You

can

be

fined

and

your

company

struck

off

the

register

if

you

do

not

send

Companies

House

your

accounts

or

confirmation

statement

Appeal

against

a

late

filing

penalty

If

you

want

to

appeal

a

penalty

you

must

give

a

specific

reason

for

not

filing

your

accounts

on

time

include

all

relevant

details

such

as

dates

and

times

prove

the

circumstances

were

out

of

your

control

for

example

a

fire

destroyed

your

records

a

few

days

before

your

accounts

were

due

If

you

need

help

with

your

appeal

because

you

have

a

disability

or

a

health

condition

you

can

contact

Companies

House

Your

appeal

is

likely

to

be

unsuccessful

if

it

’s

because

these

were

your

first

accounts

your

company

is

dormant

your

company

is

a

charity

or

a

flat

management

company

you

can

not

afford

to

pay

another

director

is

responsible

for

filing

the

accounts

it

was

your

accountant

’s

or

anybody

else

’s

fault

you

did

not

know

when

or

how

to

file

your

accounts

your

accounts

were

delayed

or

lost

in

the

post

the

directors

live

or

were

travelling

overseas

You

can

send

a

letter

to

the

address

on

the

front

page

of

the

penalty

invoice

or

send

an

email

including

the

penalty

reference

You

’ll

get

a

response

within

working

days

and

the

penalty

will

not

be

collected

while

your

appeal

is

being

considered

Challenging

an

unsuccessful

appeal

If

your

appeal

is

rejected

and

you

have

additional

information

to

support

your

case

you

can

write

to

the

senior

casework

manager

in

the

Late

Filing

Penalties

Department

at

the

Companies

House

office

that

deals

with

your

account

If

your

appeal

to

the

senior

casework

manager

is

unsuccessful

you

can

write

to

the

independent

adjudicators

and

ask

them

to

review

your

case

If

your

appeal

to

the

independent

adjudicator

is

unsuccessful

you

can

submit

a

final

application

to

the

Registrar

of

Companies

at

the

office

that

deals

with

your

account

You

must

follow

this

process

otherwise

the

registrar

will

not

review

your

appeal

Find

out

more

about

late

penalty

appeals

in

different

situations


Overview

If

you

’re

an

employer

and

provide

expenses

or

benefits

to

employees

or

directors

you

might

need

to

tell

HM

Revenue

and

Customs

HMRC

and

pay

tax

and

National

Insurance

on

them

Examples

of

expenses

and

benefits

include

company

cars

health

insurance

travel

and

entertainment

expenses

childcare

There

are

different

rules

for

what

you

have

to

report

and

pay

depending

on

the

type

of

expense

or

benefit

that

you

provide

Reporting

and

paying

At

the

end

of

the

tax

year

you

’ll

usually

need

to

submit

a

form

to

HM

Revenue

and

Customs

HMRC

for

each

employee

you

’ve

provided

with

expenses

or

benefits

You

’ll

also

need

to

submit

a

form

if

you

’ve

submitted

any

forms

you

’ve

paid

employees

expenses

or

benefits

through

your

payroll

HMRC

have

asked

you

to

either

by

sending

you

a

form

or

an

email

Your

tells

HMRC

how

much

Class

National

Insurance

you

need

to

pay

on

all

the

expenses

and

benefits

you

’ve

provided

If

HMRC

have

asked

you

to

submit

a

you

can

tell

them

you

do

not

owe

Class

National

Insurance

by

completing

a

declaration

Paying

tax

on

benefits

through

your

payroll

You

can

deduct

and

pay

tax

on

most

employee

expenses

through

your

payroll

sometimes

called

payrolling

as

long

as

you

’ve

registered

with

HMRC

before

the

start

of

the

tax

year

April

You

do

not

need

to

submit

a

form

for

an

employee

if

you

’re

paying

tax

on

all

their

benefits

through

your

payroll

You

’ll

still

need

to

submit

a

form

so

you

can

pay

any

Class

National

Insurance

you

owe

What

to

report

Each

expense

or

benefit

is

calculated

differently

Find

the

type

of

expense

or

benefit

you

’ve

provided

to

see

what

you

’ll

need

to

report

and

pay

For

minor

expenses

or

benefits

you

might

be

able

to

make

a

one

off

payment

known

as

a

PAYE

Settlement

Agreement

How

to

report

You

can

use

any

of

the

following

methods

commercial

payroll

software

HMRC

’s

PAYE

Online

service

HMRC

’s

Online

End

of

Year

Expenses

and

Benefits

service

You

can

also

download

and

fill

in

forms

and

and

send

them

to

the

Support

Team

Correct

an

error

If

you

’re

correcting

a

form

include

all

the

benefits

and

expenses

for

the

tax

year

not

just

the

ones

you

want

to

change

If

you

’re

correcting

a

form

include

the

total

amount

of

Class

National

Insurance

you

need

to

pay

not

the

difference

from

your

previous

version

You

must

submit

a

paper

form

even

if

you

originally

submitted

online

The

forms

will

show

the

most

recent

tax

year

Write

a

different

tax

year

on

the

form

if

you

need

to

report

for

a

different

year

You

must

write

that

you

’re

using

the

form

to

correct

an

error

made

in

a

different

year

to

the

one

printed

on

the

form

the

tax

year

you

’re

making

the

amendment

for

Where

to

send

forms

Send

new

or

corrected

paper

forms

to

Penalties

You

may

be

charged

a

penalty

if

you

carelessly

or

deliberately

give

inaccurate

information

in

your

tax

return

that

results

in

you

not

paying

enough

tax

over

claiming

tax

reliefs

Deadlines

What

you

need

to

do

Deadline

Submit

your

forms

online

to

HMRC

July

following

the

end

of

the

tax

year

Give

your

employees

a

copy

of

the

information

on

your

forms

July

Tell

HMRC

the

total

amount

of

Class

National

Insurance

you

owe

on

form

July

Pay

any

Class

National

Insurance

owed

on

expenses

or

benefits

Must

reach

HMRC

by

July

July

if

you

pay

by

cheque

If

you

have

a

PAYE

Settlement

Agreement

pay

tax

and

Class

National

Insurance

Must

reach

HMRC

by

October

October

if

you

pay

by

cheque

Pay

any

PAYE

tax

or

Class

National

Insurance

owed

on

expenses

or

benefits

Pay

monthly

through

payroll

You

’ll

get

a

penalty

of

per

employees

for

each

month

or

part

month

your

is

late

You

’ll

also

be

charged

penalties

and

interest

if

you

’re

late

paying

HMRC

Record

keeping

You

must

keep

a

record

of

all

expenses

and

benefits

you

provide

to

your

employees

Your

records

need

to

show

that

you

’ve

reported

accurately

and

your

end

of

year

forms

are

correct

HM

Revenue

and

Customs

HMRC

may

ask

to

see

evidence

of

how

you

accounted

for

each

expense

or

benefit

at

the

end

of

the

tax

year

What

you

should

keep

You

’ll

need

to

keep

a

record

of

the

date

and

details

of

every

expense

or

benefit

you

provide

any

information

needed

to

work

out

the

amounts

you

put

on

your

end

of

year

forms

any

payment

your

employee

contributes

to

an

expense

or

benefit

You

should

also

keep

any

correspondence

you

have

with

HMRC

Records

must

be

kept

for

years

from

the

end

of

the

tax

year

they

relate

to

Exemptions

and

dispensations

You

do

n’t

have

to

report

some

routine

employee

expenses

to

HM

Revenue

and

Customs

HMRC

This

is

called

an

exemption

Exemptions

have

replaced

dispensations

You

ca

n’t

apply

for

a

dispensation

any

more

Expenses

covered

by

an

exemption

You

do

n’t

have

to

report

certain

business

expenses

and

benefits

like

business

travel

phone

bills

business

entertainment

expenses

uniform

and

tools

for

work

To

qualify

for

an

exemption

you

must

be

either

be

paying

a

flat

rate

to

your

employee

as

part

of

their

earnings

this

must

be

either

a

benchmark

rate

or

a

special

bespoke

rate

approved

by

HMRC

paying

back

the

employee

’s

actual

costs

You

must

deduct

and

pay

tax

and

National

Insurance

on

all

other

expenses

and

benefits

you

give

to

your

employees

and

report

them

to

HMRC

as

normal

Apply

for

an

exemption

You

do

n’t

need

to

apply

for

an

exemption

if

you

’re

paying

HMRC

’s

benchmark

rates

for

allowable

expenses

You

only

need

to

apply

for

an

exemption

if

you

want

to

pay

bespoke

rates

to

your

employees

You

’ll

have

to

give

HMRC

evidence

that

the

rates

you

’re

suggesting

are

based

on

your

employees

actual

expenses

If

you

had

a

dispensation

from

HMRC

Your

dispensation

wo

n’t

apply

after

April

but

the

expenses

covered

by

it

should

also

be

covered

by

the

exemption

If

you

agreed

bespoke

rates

with

HMRC

between

April

and

April

as

part

of

your

dispensation

you

can

apply

to

carry

on

using

them

You

can

only

use

the

bespoke

rates

for

up

to

years

from

the

date

they

were

agreed

Checking

expenses

You

must

have

a

system

in

place

to

check

payments

you

make

at

benchmark

or

bespoke

rates

Your

employees

are

n’t

allowed

to

check

their

own

expenses

so

someone

else

within

your

company

needs

to

do

this

to

make

sure

they

’re

legitimate

Tell

your

employees

to

keep

proof

of

their

expenses

for

example

receipts

or

bills

in

case

you

need

to

check

them


Overview

You

may

get

a

county

court

judgment

CCJ

or

high

court

judgment

if

someone

takes

court

action

against

you

saying

you

owe

them

money

and

you

do

not

respond

You

must

respond

to

the

court

claim

by

the

date

on

the

email

or

letter

you

receive

If

you

get

a

judgment

this

means

that

the

court

has

formally

decided

that

you

owe

the

money

The

judgment

will

come

in

the

post

and

will

explain

how

much

you

owe

how

to

pay

in

full

or

in

instalments

the

deadline

for

paying

who

to

pay

Records

of

judgments

are

kept

for

years

unless

you

pay

the

full

amount

within

a

month

this

can

make

it

hard

to

get

credit

What

you

can

do

if

you

get

a

judgment

If

you

do

owe

the

money

you

’ll

need

to

pay

it

back

If

you

can

not

afford

to

you

can

ask

to

change

the

terms

of

vary

the

judgment

pay

it

back

in

instalments

Find

out

what

options

you

have

for

paying

the

judgment

You

can

apply

for

the

judgment

to

be

cancelled

or

set

aside

if

you

do

not

owe

the

money

you

did

not

receive

or

did

not

respond

to

the

original

claim

from

the

court

saying

you

owed

the

money

Find

out

how

to

apply

for

the

judgment

to

be

cancelled

If

you

get

a

judgment

do

not

ignore

it

you

could

be

taken

back

to

court

and

forced

to

pay

Court

judgments

for

debt

in

Scotland

The

law

is

different

in

Scotland

read

guidance

from

the

Accountant

in

Bankruptcy

Scotland

’s

insolvency

service

Pay

the

judgment

if

you

do

owe

the

money

You

’ll

have

to

pay

the

person

or

business

you

owe

the

money

to

or

their

solicitor

The

name

and

address

will

be

on

the

judgment

form

Do

not

pay

the

court

Make

sure

you

can

prove

you

’ve

paid

Send

a

cheque

or

postal

order

by

post

or

make

a

bank

transfer

Do

not

send

cash

through

the

post

Keep

a

record

of

your

payments

and

make

sure

you

pay

in

time

Pay

in

instalments

If

you

’re

paying

in

instalments

ask

the

person

or

business

you

owe

the

money

to

about

the

best

way

to

pay

You

may

want

to

set

up

a

standing

order

to

pay

the

money

directly

from

your

bank

account

If

you

’re

late

with

your

payments

you

could

be

taken

back

to

court

and

you

may

have

to

pay

extra

costs

Ask

to

change

the

payments

You

can

ask

to

change

the

terms

of

the

judgment

for

example

how

and

when

you

pay

To

do

this

fill

in

the

application

form

Give

details

of

your

income

and

spending

and

say

how

much

you

can

realistically

afford

to

pay

You

may

have

to

pay

a

court

fee

If

your

offer

is

rejected

the

court

will

decide

on

the

amount

you

have

to

pay

If

you

do

not

pay

what

the

court

has

ordered

If

you

do

not

pay

as

ordered

the

person

or

business

you

owe

money

to

may

threaten

you

with

bailiffs

to

collect

the

money

ask

the

court

to

take

action

against

you

to

force

you

to

pay

If

you

’re

threatened

with

bailiffs

The

person

or

business

you

owe

money

to

may

use

bailiffs

to

collect

the

money

They

’ll

have

to

apply

to

the

court

for

a

warrant

which

will

give

the

bailiff

the

right

to

visit

your

home

or

property

You

’ll

be

given

days

to

pay

before

they

visit

You

may

be

able

to

stop

the

bailiff

from

visiting

by

filling

in

the

application

form

Say

on

the

form

how

you

’ll

repay

the

money

for

example

weekly

or

monthly

payments

If

your

offer

is

accepted

the

warrant

will

be

stopped

as

long

as

you

keep

up

with

the

payments

Actions

the

court

can

take

against

you

to

force

you

to

pay

The

court

may

decide

to

order

a

deduction

from

your

earnings

freeze

money

in

your

bank

or

building

society

account

deduct

the

money

you

owe

when

you

sell

your

property

such

as

a

house

land

stocks

or

shares

order

you

to

come

to

court

to

answer

questions

about

things

like

your

earnings

or

employment

status

If

you

have

other

judgments

or

debts

If

you

have

another

judgment

against

you

you

can

arrange

to

pay

all

your

debts

to

the

court

in

a

single

weekly

or

monthly

payment

This

will

stop

people

taking

action

against

you

to

get

their

money

for

example

by

sending

bailiffs

to

your

home

You

can

only

do

this

if

your

total

debts

are

under

You

’ll

need

to

fill

in

the

application

for

an

administration

order

Contact

the

court

if

you

can

not

keep

up

with

the

payments

Cancel

the

judgment

If

you

do

not

owe

the

money

you

can

ask

the

court

to

cancel

the

county

court

judgment

CCJ

or

high

court

judgment

This

is

known

as

getting

the

judgment

set

aside

You

can

also

do

this

if

you

did

not

receive

or

did

not

respond

to

the

original

claim

from

the

court

saying

you

owed

the

money

Apply

to

get

the

judgment

set

aside

To

get

a

judgment

set

aside

fill

in

the

application

notice

and

send

it

to

the

court

You

may

have

to

pay

a

court

fee

of

You

’ll

have

to

go

to

a

private

hearing

at

the

court

to

explain

why

you

do

not

owe

the

money

If

you

do

not

go

to

the

hearing

your

application

will

be

rejected

and

you

’ll

have

to

pay

the

amount

in

the

judgment

CCJs

and

your

credit

rating

If

you

get

a

county

court

judgment

CCJ

or

a

high

court

judgment

it

will

stay

on

the

Register

of

Judgments

Orders

and

Fines

for

years

Banks

and

loan

companies

use

this

information

to

decide

whether

to

give

you

credit

or

loans

If

you

pay

within

one

month

If

you

pay

the

full

amount

within

one

month

you

can

get

the

judgment

removed

from

the

register

Write

to

the

court

to

say

you

’ve

paid

You

’ll

need

to

send

proof

of

payment

from

the

person

or

business

you

owed

money

to

If

you

pay

after

one

month

If

you

pay

after

one

month

you

can

get

the

record

of

the

judgment

marked

as

satisfied

in

the

register

It

will

stay

on

the

register

for

years

but

people

searching

the

register

will

see

that

you

’ve

paid

Write

to

the

court

to

say

you

’ve

paid

You

’ll

need

to

send

proof

of

payment

from

the

person

or

business

you

owed

money

to

Getting

a

certificate

of

cancellation

or

satisfaction

If

you

want

proof

from

the

court

that

you

’ve

paid

you

can

apply

for

a

certificate

of

cancellation

if

you

paid

within

one

month

a

certificate

of

satisfaction

if

you

paid

after

one

month

Apply

for

the

certificate

in

writing

or

by

sending

form

to

the

court

that

is

dealing

with

your

case

You

’ll

need

to

include

a

cheque

for

make

it

payable

to

HMCTS

If

you

want

to

pay

by

card

contact

the

court

that

’s

handling

your

case

If

you

can

not

get

proof

of

payment

If

you

can

not

get

proof

from

the

person

or

business

you

owed

money

to

you

can

still

apply

for

a

certificate

of

cancellation

or

satisfaction

using

form

You

’ll

need

to

send

evidence

to

the

court

showing

you

made

the

payment

for

example

a

bank

statement

If

you

do

not

have

evidence

explain

this

on

the

form

The

court

will

write

to

the

person

or

business

you

owed

money

to

If

they

do

not

respond

within

days

the

court

will

use

your

evidence

to

make

a

decision

Search

the

register

of

judgments

You

can

search

for

details

of

any

judgments

against

you

on

the

register

of

judgments

You

’ll

have

to

pay

a

small

fee

each

search

costs

between

and

If

the

information

on

the

register

is

wrong

contact

Trust

Online

who

will

check

the

details

with

the

court


How

to

respond

You

’ll

get

a

letter

or

email

if

someone

claims

you

owe

them

money

You

must

respond

by

the

date

on

the

email

or

letter

you

receive

You

can

respond

by

paying

the

full

amount

paying

only

what

you

think

you

owe

defending

the

claim

if

you

do

not

think

you

owe

any

money

or

you

’ve

already

paid

You

might

have

to

pay

more

or

get

a

county

court

judgment

CCJ

if

you

do

not

respond

in

time

If

you

need

more

time

to

respond

You

can

ask

for

another

days

to

respond

if

you

’re

defending

the

claim

or

paying

only

what

you

think

you

owe

Download

and

fill

in

the

acknowledgement

of

service

form

in

the

response

pack

Send

it

to

the

court

address

on

the

claim

form

The

process

is

different

in

Scotland

Pay

the

full

amount

Send

a

cheque

or

postal

order

made

payable

to

the

person

or

business

you

owe

money

to

the

claimant

Their

name

and

address

will

be

on

the

claim

form

You

can

also

pay

the

claimant

in

person

Keep

proof

for

example

your

bank

records

or

a

receipt

from

the

claimant

to

show

you

’ve

paid

If

you

can

not

afford

to

pay

the

full

amount

at

once

You

can

offer

to

pay

in

instalments

or

by

a

certain

date

Download

and

fill

in

either

form

if

the

claim

is

for

a

specified

amount

form

if

the

claim

is

for

an

unspecified

amount

You

must

say

how

you

want

to

pay

a

certain

amount

per

month

for

example

and

send

the

completed

form

to

the

address

on

the

claim

form

If

the

claimant

does

not

accept

your

offer

the

court

will

decide

how

you

pay

You

can

be

taken

to

court

and

you

may

have

to

pay

extra

costs

if

you

do

not

keep

up

the

payments

If

the

claim

is

for

an

unspecified

amount

Download

and

fill

in

admission

form

Either

ask

the

court

to

decide

how

much

you

owe

offer

to

pay

a

certain

amount

You

might

have

to

give

more

information

at

a

hearing

if

you

ask

the

court

to

decide

or

the

claimant

rejects

your

offer

The

court

will

tell

you

when

and

where

the

hearing

will

take

place

If

you

’ve

already

paid

You

must

defend

the

claim

if

you

’ve

already

paid

the

claimant

You

might

still

have

to

pay

court

fees

if

you

paid

the

claimant

after

they

made

the

claim

Pay

some

of

the

money

If

you

do

not

agree

with

the

amount

on

the

claim

form

you

can

apply

to

the

court

to

pay

only

what

you

think

you

owe

You

must

send

the

court

both

an

admission

form

to

say

how

much

you

’ll

pay

a

defence

form

to

explain

why

you

do

not

owe

the

full

amount

Respond

online

if

the

claim

was

made

using

Money

Claim

Online

Otherwise

which

forms

you

fill

in

will

depend

on

whether

the

claim

is

for

a

fixed

specified

or

an

unspecified

amount

The

claim

is

for

a

specified

amount

Download

and

fill

in

admission

form

defence

form

The

claim

is

for

an

unspecified

amount

Download

and

fill

in

admission

form

defence

form

If

your

offer

is

rejected

The

court

will

decide

how

much

you

owe

You

might

have

to

give

more

information

at

a

hearing

The

court

will

tell

you

when

and

where

the

hearing

will

take

place

Defend

the

claim

You

can

defend

the

claim

if

either

you

do

not

think

you

owe

the

other

person

or

business

any

money

you

’ve

already

paid

them

You

can

also

make

a

claim

against

them

counterclaim

if

you

think

they

owe

you

money

You

might

have

to

pay

a

court

fee

Download

and

fill

in

either

form

if

the

claim

is

for

a

fixed

specified

amount

form

if

the

claim

is

for

an

unspecified

amount

You

can

respond

online

if

the

claim

was

made

using

an

online

service

The

court

will

decide

whether

you

owe

any

money

and

how

much

You

might

have

to

give

more

information

at

a

hearing

The

court

will

tell

you

when

and

where

the

hearing

will

take

place

Going

to

a

court

hearing

If

there

’s

a

hearing

you

can

represent

yourself

pay

for

a

barrister

or

solicitor

to

represent

you

ask

someone

to

advise

you

in

court

they

do

not

have

to

be

a

lawyer

ask

someone

to

speak

on

your

behalf

you

might

need

to

get

the

court

’s

permission

Your

hearing

can

be

held

in

the

judge

’s

room

or

a

courtroom

in

a

county

court

if

the

claim

is

for

less

than

There

might

be

a

more

formal

hearing

if

the

claim

is

for

more

Do

not

go

to

court

if

you

have

coronavirus

symptoms

or

if

you

’re

self

isolating

or

in

quarantine

Tell

the

court

if

you

can

not

attend

After

the

hearing

You

’ll

get

a

decision

on

the

day

of

the

hearing

The

court

will

also

send

you

a

copy

of

the

decision

by

post

Appeal

the

decision

You

can

ask

to

appeal

the

decision

if

you

think

the

judge

made

a

mistake

during

the

hearing

You

must

ask

within

days

of

the

date

the

decision

was

made

Find

out

which

court

or

tribunal

to

appeal

to

Contact

Citizens

Advice

to

get

advice

on

appealing


Overview

Some

properties

are

eligible

for

discounts

from

the

local

council

on

their

business

rates

This

is

called

business

rates

relief

Rates

relief

is

handled

differently

in

Scotland

Wales

and

Northern

Ireland

You

have

to

contact

your

local

council

to

see

if

you

’re

eligible

and

apply

for

small

business

rate

relief

rural

rate

relief

charitable

rate

relief

enterprise

zone

relief

hardship

relief

retail

discount

local

newspaper

relief

Your

council

automatically

applies

exempted

buildings

and

empty

buildings

relief

transitional

relief

if

your

rates

change

by

more

than

a

certain

amount

at

revaluation

Contact

your

local

council

if

you

’re

not

getting

a

relief

you

think

you

’re

entitled

to

Find

out

what

support

is

available

for

businesses

including

business

rates

grants

or

holidays

because

of

coronavirus

If

your

premises

are

affected

by

local

disruption

You

may

get

a

temporary

reduction

in

your

business

rates

if

your

premises

are

affected

by

severe

local

disruption

like

flooding

building

or

roadworks

You

can

report

that

something

external

to

the

premises

has

affected

its

value

using

the

Valuation

Office

Agency

service

Small

business

rate

relief

You

can

get

small

business

rate

relief

if

your

property

’s

rateable

value

is

less

than

your

business

only

uses

one

property

you

may

still

be

able

to

get

relief

if

you

use

more

Contact

your

local

council

to

apply

for

small

business

rate

relief

What

you

get

You

will

not

pay

business

rates

on

a

property

with

a

rateable

value

of

or

less

For

properties

with

a

rateable

value

of

to

the

rate

of

relief

will

go

down

gradually

from

to

If

you

use

more

than

one

property

When

you

get

a

second

property

you

’ll

keep

getting

any

existing

relief

on

your

main

property

for

months

You

can

still

get

small

business

rate

relief

on

your

main

property

after

this

if

both

the

following

apply

of

your

other

properties

have

a

rateable

value

above

the

total

rateable

value

of

all

your

properties

is

less

than

in

London

You

’re

a

small

business

but

do

not

qualify

for

small

business

rate

relief

If

your

property

in

England

has

a

rateable

value

below

your

bill

will

be

calculated

using

the

small

business

multiplier

which

is

lower

than

the

standard

one

This

is

the

case

even

if

you

do

not

get

small

business

rate

relief

The

small

business

multiplier

is

and

the

standard

multiplier

is

from

April

to

March

The

multipliers

may

be

different

in

the

City

of

London

Rural

rate

relief

You

could

get

rural

rate

relief

if

your

business

is

in

a

rural

area

with

a

population

below

You

will

not

pay

business

rates

if

your

business

is

in

an

eligible

area

and

either

the

only

village

shop

or

post

office

with

a

rateable

value

of

up

to

the

only

public

house

or

petrol

station

with

a

rateable

value

of

up

to

Contact

your

local

council

to

check

you

’re

eligible

and

to

apply

for

rural

rate

relief

Charitable

rate

relief

Charities

and

community

amateur

sports

clubs

can

apply

for

charitable

rate

relief

of

up

to

if

a

property

is

used

for

charitable

purposes

Contact

your

local

council

to

check

if

you

’re

eligible

find

out

if

they

can

top

up

the

discount

to

called

discretionary

relief

If

you

’re

not

eligible

for

charitable

rate

relief

You

may

still

be

able

to

get

discretionary

relief

if

you

’re

a

non

profit

or

voluntary

organisation

Contact

your

council

to

find

out

Enterprise

zones

If

you

’re

starting

up

or

relocating

to

an

enterprise

zone

you

could

qualify

for

business

rates

relief

The

council

works

out

how

the

relief

is

applied

You

could

get

up

to

a

year

over

years

Find

your

local

enterprise

zone

to

check

whether

it

offers

business

rates

relief

and

how

and

when

to

apply

Exempted

buildings

and

empty

buildings

relief

Exempted

buildings

Certain

properties

are

exempt

from

business

rates

You

may

not

have

to

pay

business

rates

on

agricultural

land

and

buildings

including

fish

farms

buildings

used

for

training

or

welfare

of

disabled

people

buildings

registered

for

public

religious

worship

or

church

halls

However

there

are

strict

legal

requirements

for

these

exemptions

If

your

property

is

in

England

you

can

report

that

you

think

it

should

be

exempt

using

the

Valuation

Office

Agency

service

There

’s

a

different

way

to

report

exemptions

if

your

property

is

in

Wales

Empty

properties

You

do

not

have

to

pay

business

rates

on

empty

buildings

for

months

After

this

time

most

businesses

must

pay

full

business

rates

Some

properties

can

get

extended

empty

property

relief

industrial

premises

for

example

warehouses

are

exempt

for

a

further

months

listed

buildings

until

they

’re

reoccupied

buildings

with

a

rateable

value

under

until

they

’re

reoccupied

properties

owned

by

charities

only

if

the

property

’s

next

use

will

be

mostly

for

charitable

purposes

community

amateur

sports

clubs

buildings

only

if

the

next

use

will

be

mostly

as

a

sports

club

Contact

your

local

council

to

let

them

know

when

your

property

becomes

vacant

Hardship

relief

In

England

councils

can

reduce

your

business

rates

bill

with

hardship

relief

To

be

eligible

you

must

satisfy

your

council

that

both

you

would

be

in

financial

difficulties

without

it

giving

hardship

relief

to

you

is

in

the

interests

of

local

people

Contact

your

local

council

and

explain

your

situation

if

you

think

you

’re

eligible

Transitional

relief

Transitional

relief

limits

how

much

your

bill

can

change

each

year

as

a

result

of

revaluation

This

means

changes

to

your

bill

are

phased

in

gradually

if

you

’re

eligible

You

get

transitional

relief

if

your

property

is

in

England

rates

go

up

or

down

by

more

than

a

certain

amount

Your

council

will

adjust

your

bill

automatically

if

you

’re

eligible

How

much

your

bill

can

change

by

How

much

your

bill

can

change

by

from

one

year

to

the

next

depends

on

both

your

property

’s

rateable

value

whether

your

bill

is

increasing

or

decreasing

as

a

result

of

revaluation

You

stop

getting

transitional

relief

when

your

bill

reaches

the

full

amount

set

by

a

revaluation

The

business

rates

year

is

from

April

to

March

the

following

year

If

your

bill

is

increasing

Rateable

value

to

to

to

to

to

Up

to

in

London

in

London

to

Over

If

your

bill

is

decreasing

Rateable

value

to

to

to

to

to

Up

to

in

London

in

London

to

Over

If

you

’ve

received

a

transitional

certificate

The

transitional

certificate

value

will

be

used

in

the

business

rates

calculation

for

your

property

instead

of

the

usual

rateable

value

If

you

disagree

with

the

value

of

the

certificate

contact

the

Valuation

Office

Agency

VOA

Retail

discount

You

could

qualify

for

retail

discount

if

your

business

is

a

shop

restaurant

café

bar

or

pub

cinema

or

music

venue

hospitality

or

leisure

business

for

example

a

gym

a

spa

a

casino

or

a

hotel

Contact

your

local

council

to

find

out

if

you

’re

eligible

What

you

’ll

get

If

you

’re

eligible

you

could

get

off

your

business

rates

bills

for

the

to

tax

year

April

to

March

off

your

business

rates

bills

for

the

first

months

of

the

to

tax

year

April

to

June

off

your

business

rates

bills

for

the

rest

of

the

to

tax

year

July

to

March

up

to

a

total

value

of

million

If

your

business

was

legally

allowed

to

open

during

the

national

lockdown

starting

January

your

discount

for

July

to

March

will

be

capped

at

rather

than

million

You

can

get

the

retail

discount

on

top

of

any

other

business

rates

relief

you

’re

eligible

for

If

you

opt

out

of

the

retail

discount

for

the

to

tax

year

you

can

not

change

your

mind

Local

newspaper

relief

You

could

get

local

newspaper

relief

if

your

property

is

used

as

office

premises

for

journalists

and

reporters

on

a

local

newspaper

The

relief

is

a

reduction

in

business

rates

for

eligible

properties

per

year

You

can

only

get

the

relief

for

one

property

per

newspaper

even

if

more

than

one

property

is

used

as

offices

for

the

newspaper

If

several

local

newspapers

use

the

same

office

they

can

only

get

the

relief

on

one

newspaper

title

Contact

your

local

council

to

find

out

if

you

’re

eligible

You

can

not

get

the

relief

for

magazines

Nurseries

discount

You

could

qualify

for

nurseries

discount

if

both

your

business

is

on

Ofsted

’s

Early

Years

Register

your

premises

is

wholly

or

mainly

used

to

provide

the

Early

Years

Foundation

Stage

of

education

What

you

’ll

get

If

you

’re

eligible

you

could

get

off

your

business

rates

bills

for

the

to

tax

year

April

to

March

off

your

business

rates

bills

for

the

first

months

of

the

to

tax

year

April

to

June

off

your

business

rates

bills

for

the

rest

of

the

to

tax

year

July

to

March

up

to

a

total

value

of

You

can

get

the

nurseries

discount

on

top

of

any

other

business

rates

relief

you

’re

eligible

for

If

you

opt

out

of

the

nurseries

discount

for

the

to

tax

year

you

can

not

change

your

mind


Water

You

’ll

have

to

pay

for

any

water

your

business

uses

and

for

the

drainage

of

water

and

effluent

liquid

waste

from

your

premises

Ofwat

regulates

the

water

industry

in

England

and

Wales

There

are

different

regulators

in

Scotland

and

Northern

Ireland

How

you

’ll

be

charged

You

’ll

be

charged

either

for

the

water

you

use

plus

a

set

charge

if

you

’ve

got

a

meter

a

set

amount

usually

based

on

the

value

of

your

property

Your

business

could

be

eligible

for

a

large

user

tariff

meaning

your

water

might

be

cheaper

This

is

because

it

often

costs

less

to

supply

larger

businesses

Sewerage

and

effluent

You

’ll

be

charged

for

any

foul

sewerage

such

as

wastewater

from

a

toilet

or

kitchen

and

drainage

from

your

property

The

amount

you

pay

is

usually

linked

to

how

much

water

you

use

You

’ll

also

have

to

pay

for

any

effluent

liquid

waste

you

produce

Effluent

is

water

contaminated

with

things

like

fats

oils

and

grease

chemicals

food

waste

The

amount

your

water

supplier

will

charge

is

usually

based

on

the

amount

and

strength

of

the

effluent

before

it

reaches

the

sewer

Sewerage

charges

can

either

appear

on

your

water

bill

or

your

effluent

bill

depending

on

your

supplier

Choosing

a

supplier

You

may

be

able

to

choose

your

water

and

sewerage

service

provider

depending

on

where

your

business

is

In

England

and

Wales

you

can

check

with

Ofwat

whether

you

can

choose

your

own

supplier

In

Scotland

choose

your

supplier

from

the

Water

Commission

’s

list

of

suppliers

In

Northern

Ireland

you

ca

n’t

choose

your

own

supplier

water

is

supplied

by

Northern

Ireland

Water


Overview

Anything

posted

or

couriered

to

you

from

another

country

goes

through

customs

to

check

it

is

not

banned

or

restricted

and

you

pay

the

right

tax

and

duty

on

it

This

includes

anything

new

or

used

that

you

buy

online

buy

abroad

and

send

back

to

the

UK

receive

as

a

gift

Your

responsibilities

Before

receiving

your

goods

you

may

have

to

pay

VAT

Customs

Duty

or

Excise

Duty

if

they

were

sent

to

Great

Britain

England

Wales

and

Scotland

from

outside

the

UK

Northern

Ireland

from

countries

outside

the

UK

and

the

European

Union

EU

You

must

also

check

that

the

sender

pays

Excise

Duty

on

any

alcohol

or

tobacco

sent

from

the

EU

to

Northern

Ireland

declares

goods

correctly

if

they

’re

sent

from

outside

the

UK

or

from

outside

the

EU

for

Northern

Ireland

Your

goods

may

be

seized

if

you

do

not

follow

the

rules

You

may

also

be

fined

or

prosecuted

Tax

and

duty

You

’ll

be

contacted

by

Royal

Mail

Parcelforce

or

the

courier

company

if

you

need

to

pay

any

VAT

duty

or

delivery

charges

handling

fees

to

receive

your

goods

They

’ll

send

you

a

bill

stating

exactly

which

fees

you

need

to

pay

They

’ll

normally

hold

your

parcel

for

about

weeks

If

you

have

not

paid

the

bill

by

then

your

parcel

will

be

returned

to

the

sender

You

will

not

have

to

pay

anything

to

the

delivery

company

to

receive

goods

worth

less

than

unless

they

’re

gifts

over

or

excise

goods

for

example

alcohol

and

tobacco

VAT

VAT

is

charged

on

all

goods

except

for

gifts

worth

or

less

sent

from

outside

the

UK

to

Great

Britain

outside

the

UK

and

the

EU

to

Northern

Ireland

VAT

is

not

charged

on

goods

that

are

gifts

worth

or

less

You

pay

VAT

when

you

buy

the

goods

or

to

the

delivery

company

before

you

receive

them

If

you

have

to

pay

VAT

to

the

delivery

company

it

’s

charged

on

the

total

package

value

including

the

value

of

the

goods

postage

packaging

and

insurance

any

duty

you

owe

VAT

is

charged

at

the

VAT

rate

that

applies

to

your

goods

Goods

worth

or

less

in

total

If

you

bought

the

goods

yourself

and

they

are

not

excise

goods

the

seller

will

have

included

VAT

in

the

total

you

paid

You

will

need

to

pay

VAT

to

the

delivery

company

if

the

goods

are

gifts

sent

to

you

by

someone

else

and

worth

more

than

excise

goods

Goods

worth

more

than

in

total

You

will

have

to

pay

VAT

to

the

delivery

company

either

before

the

goods

are

delivered

or

when

you

collect

them

Customs

Duty

You

’ll

be

charged

Customs

Duty

on

all

goods

sent

from

outside

the

UK

or

the

UK

and

the

EU

if

you

’re

in

Northern

Ireland

if

they

’re

either

excise

goods

worth

more

than

If

you

’re

charged

Customs

Duty

you

’ll

need

to

pay

it

on

both

the

price

paid

for

the

goods

postage

packaging

and

insurance

Type

and

value

of

goods

Customs

Duty

Non

excise

goods

worth

or

less

No

charge

Gifts

above

and

up

to

but

rates

are

lower

for

some

goods

call

the

helpline

Gifts

above

and

other

goods

above

The

rate

depends

on

the

type

of

goods

and

where

they

came

from

call

the

helpline

You

pay

Customs

Duty

on

excise

goods

of

any

value

Excise

Duty

If

you

’re

sent

alcohol

or

tobacco

from

outside

the

UK

you

’ll

be

charged

Excise

Duty

at

current

rates

If

the

goods

are

sent

from

the

EU

to

Northern

Ireland

check

that

the

Excise

Duty

was

included

in

the

price

If

it

’s

not

your

goods

may

be

seized

It

does

not

matter

whether

you

buy

the

goods

or

they

’re

sent

as

a

gift

If

you

receive

large

amounts

of

alcohol

or

tobacco

for

your

business

use

the

Trade

Tariff

to

check

duty

rates

Your

goods

can

also

be

seized

if

they

’re

spirits

over

centilitres

without

a

UK

duty

stamp

cigarettes

or

hand

rolling

tobacco

without

UK

health

warnings

or

fiscal

marks

If

you

’re

charged

too

much

or

return

your

goods

Ask

for

a

refund

of

VAT

or

Customs

Duty

if

you

return

your

goods

think

you

’ve

been

charged

too

much

Download

and

fill

in

form

BOR

if

Royal

Mail

or

Parcelforce

delivered

the

goods

form

if

a

courier

or

freight

company

delivered

the

goods

Documents

Check

that

goods

sent

to

you

from

outside

the

UK

or

outside

the

UK

and

the

EU

for

goods

in

Northern

Ireland

are

declared

to

customs

correctly

If

they

’re

not

declared

correctly

your

goods

may

be

seized

You

must

either

check

that

the

sender

fills

in

the

customs

declaration

form

correctly

fill

in

the

customs

declaration

yourself

this

can

delay

getting

your

goods

by

at

least

weeks

Filling

in

the

customs

declaration

yourself

The

sender

must

write

goods

to

be

declared

by

importer

on

the

customs

declaration

form

Before

you

can

collect

your

goods

you

’ll

be

sent

a

full

customs

declaration

form

to

fill

in

a

letter

explaining

how

to

pay

any

tax

or

duty

you

owe

Gifts

To

qualify

as

gifts

goods

must

be

described

as

gifts

on

the

customs

declaration

for

a

birthday

anniversary

or

other

occasion

bought

and

sent

between

individuals

not

companies

intended

for

personal

use

Sending

more

than

one

gift

If

you

’re

sending

more

than

one

gift

in

the

same

parcel

you

get

the

Customs

Duty

and

VAT

free

allowance

for

each

gift

if

they

’re

for

different

people

listed

on

the

customs

declaration

with

their

individual

values

wrapped

individually


If

your

company

can

not

pay

its

debts

Your

limited

company

can

be

liquidated

wound

up

if

it

can

not

pay

its

debts

The

people

or

organisations

your

company

owes

money

to

your

creditors

can

apply

to

the

court

to

get

their

debts

paid

They

can

do

this

by

either

getting

a

court

judgment

making

an

official

request

for

payment

this

is

called

a

statutory

demand

Get

professional

advice

from

a

solicitor

or

insolvency

practitioner

if

your

company

is

in

debt

Responding

to

a

court

judgment

You

have

days

to

respond

to

a

court

judgment

To

respond

you

must

do

one

of

the

following

pay

the

debt

reach

an

agreement

with

the

creditor

to

pay

the

debt

in

the

future

for

example

by

using

a

Company

Voluntary

Arrangement

put

your

company

into

administration

apply

to

liquidate

wind

up

your

company

yourself

challenge

the

court

judgment

If

you

do

not

respond

to

the

court

judgment

within

days

your

creditors

can

apply

to

have

your

assets

seized

by

a

bailiff

or

sheriff

Your

creditors

can

apply

to

wind

up

your

company

if

your

assets

are

not

worth

enough

to

pay

your

debts

Responding

to

a

statutory

demand

You

have

days

to

respond

to

a

statutory

demand

To

respond

you

must

do

one

of

the

following

pay

the

debt

reach

an

agreement

with

the

creditor

to

pay

the

debt

in

the

future

for

example

by

using

a

Company

Voluntary

Arrangement

put

your

company

into

administration

apply

to

liquidate

wind

up

your

company

yourself

Your

creditors

can

apply

to

wind

up

your

company

if

you

do

not

respond

to

the

statutory

demand

within

days

Stop

your

creditors

from

applying

to

wind

up

your

company

You

can

apply

to

the

court

to

stop

restrain

your

creditors

from

applying

to

wind

up

your

company

You

must

do

this

within

days

of

getting

the

statutory

demand

Download

and

fill

in

application

form

IAA

Which

court

you

apply

to

depends

on

how

much

money

shareholders

have

paid

into

your

company

by

buying

shares

paid

up

share

capital

Check

the

Companies

House

register

to

find

out

your

company

’s

paid

up

share

capital

Your

paid

up

share

capital

is

less

than

Use

the

court

finder

to

find

a

court

dealing

with

insolvency

You

must

use

the

court

nearest

your

company

’s

registered

office

Your

paid

up

share

capital

is

more

than

You

must

apply

to

the

High

Court

Getting

a

winding

up

order

Your

creditors

can

apply

to

the

court

to

close

down

your

company

They

do

this

by

making

an

application

called

a

winding

up

petition

You

can

apply

to

stop

your

creditors

from

making

a

winding

up

petition

if

you

were

given

a

statutory

demand

They

can

withdraw

the

petition

if

your

company

pays

the

debt

or

makes

an

arrangement

to

pay

it

Attending

the

hearing

If

the

petition

is

accepted

the

court

will

arrange

a

date

for

a

hearing

You

must

attend

the

hearing

Your

creditors

will

announce

when

and

where

the

hearing

will

take

place

in

The

Gazette

Your

company

can

be

put

into

the

control

of

someone

else

until

the

hearing

happens

This

is

known

as

provisional

liquidation

If

the

court

decides

you

can

not

pay

your

debts

The

court

will

issue

a

winding

up

order

An

officer

of

the

court

official

receiver

will

be

put

in

charge

of

winding

up

your

company

You

must

co

operate

with

the

official

receiver

When

you

get

a

winding

up

order

your

company

’s

bank

account

will

usually

be

frozen

its

assets

or

property

will

be

sold

by

the

official

receiver

If

any

part

of

your

company

is

bought

with

the

intention

of

discontinuing

the

business

not

running

it

as

a

going

concern

then

your

employees

will

lose

their

jobs

You

can

be

banned

from

being

a

director

for

up

to

years

if

you

do

not

carry

out

your

duties

properly

Cancel

a

winding

up

order

You

can

apply

to

cancel

a

winding

up

order

if

you

do

not

think

you

need

to

pay

your

creditors

You

must

do

this

within

working

days

of

getting

the

order


Overview

You

must

follow

rules

on

data

protection

if

your

business

stores

or

uses

personal

information

This

applies

to

information

kept

on

staff

customers

and

account

holders

for

example

when

you

recruit

staff

manage

staff

records

market

your

products

or

services

use

CCTV

This

could

include

keeping

customers

addresses

on

file

recording

staff

working

hours

giving

delivery

information

to

a

delivery

company

For

information

on

direct

marketing

see

marketing

and

advertising

the

law

Data

protection

rules

You

must

make

sure

the

information

is

kept

secure

accurate

and

up

to

date

When

you

collect

someone

’s

personal

data

you

must

tell

them

who

you

are

and

how

you

’ll

use

their

information

including

if

it

’s

being

shared

with

other

organisations

You

must

also

tell

them

that

they

have

the

right

to

see

any

information

you

hold

about

them

and

correct

it

if

it

’s

wrong

request

their

data

is

deleted

request

their

data

is

not

used

for

certain

purposes

The

main

data

protection

rules

are

set

out

in

the

data

protection

principles

What

you

have

to

do

You

must

tell

the

Information

Commissioner

’s

Office

ICO

how

your

business

uses

personal

information

respond

to

a

data

protection

request

if

someone

asks

to

see

what

information

you

have

about

them

You

could

be

given

a

heavy

fine

or

made

to

pay

compensation

if

you

misuse

personal

data

Recruitment

and

managing

staff

records

You

must

keep

any

data

you

collect

on

staff

secure

lock

paper

records

in

filing

cabinets

or

set

passwords

for

computer

records

for

example

Only

keep

the

information

for

as

long

as

you

have

a

clear

business

need

for

it

and

dispose

of

it

securely

afterwards

by

shredding

for

example

Recruiting

staff

You

must

give

the

name

of

your

business

and

contact

details

or

those

of

the

agency

on

job

adverts

Only

collect

the

personal

information

you

need

on

application

forms

and

do

not

ask

for

irrelevant

information

like

banking

details

Only

keep

the

information

for

recruitment

do

not

use

it

for

a

marketing

mailing

list

for

example

Keeping

staff

records

Make

sure

only

appropriate

staff

with

the

right

training

can

see

staff

records

and

store

sensitive

information

such

as

health

or

criminal

records

separately

If

you

’re

asked

to

provide

a

reference

check

the

worker

or

ex

staff

member

is

happy

for

you

to

do

so

Letting

staff

see

their

records

Your

staff

have

the

right

to

ask

for

a

copy

of

the

information

you

hold

about

them

This

includes

information

about

grievance

and

disciplinary

issues

You

must

respond

to

their

request

within

days

You

may

be

able

to

withhold

some

information

when

responding

to

a

request

if

the

information

concerns

someone

else

you

need

to

protect

someone

who

’s

accused

them

of

harassment

for

example

Staff

can

complain

if

they

think

their

information

is

being

misused

and

you

could

be

ordered

to

pay

a

fine

or

compensation

Monitoring

staff

at

work

You

must

be

able

to

justify

monitoring

staff

at

work

which

could

include

using

CCTV

keeping

records

of

phone

calls

logging

their

email

or

internet

use

searching

staff

or

their

work

areas

Employees

have

rights

at

work

and

if

you

do

not

treat

them

fairly

they

could

take

you

to

an

employment

tribunal

complain

to

the

Information

Commissioner

You

must

make

them

aware

that

they

’re

being

monitored

and

why

for

example

by

sending

them

an

email

Also

explain

your

policies

on

things

like

using

work

computers

or

phones

for

personal

use

Monitoring

staff

without

their

knowledge

You

can

monitor

staff

without

their

knowledge

if

you

suspect

they

’re

breaking

the

law

letting

them

know

about

it

would

make

it

hard

to

detect

the

crime

Only

do

this

as

part

of

a

specific

investigation

and

stop

when

the

investigation

is

over

Using

CCTV

If

your

business

uses

CCTV

you

must

register

your

details

with

the

Information

Commissioner

’s

Office

ICO

and

pay

a

data

protection

fee

unless

you

are

exempt

Check

if

you

need

to

pay

the

data

protection

fee

You

must

also

tell

people

they

may

be

recorded

usually

by

displaying

signs

which

must

be

clearly

visible

and

readable

control

who

can

see

the

recordings

make

sure

the

system

is

only

used

for

the

purpose

it

was

intended

for

for

example

if

it

was

set

up

to

detect

crime

you

must

not

use

it

to

monitor

how

much

work

your

staff

do

The

ICO

has

guidance

with

more

details

about

CCTV

How

to

pay

the

fee

You

can

register

and

pay

the

fee

online

Letting

people

see

CCTV

recordings

Anyone

can

ask

to

see

images

that

you

’ve

recorded

of

them

Usually

you

must

usually

provide

the

footage

free

of

charge

within

calendar

month

Find

out

more

about

CCTV

and

data

protection

rules

Data

protection

rules

do

not

apply

if

you

install

a

camera

on

your

own

home

for

household

purposes

for

example

to

protect

it

from

burglary

Find

out

more

about

using

CCTV

in

the

home

Get

advice

on

data

protection

For

more

information

and

advice

read

the

Information

Commissioner

’s

Office

ICO

guidance

for

organisations

chat

online

with

an

advisor

contact

the

ICO


Overview

If

you

want

to

be

paid

to

look

after

children

under

you

might

need

to

register

with

Ofsted

or

a

childminder

agency

You

can

get

a

fine

if

you

do

not

register

when

you

need

to

You

must

register

as

a

childminder

if

all

of

the

following

apply

the

children

are

under

the

age

of

you

look

after

them

for

more

than

hours

a

day

you

look

after

them

in

your

own

home

you

get

paid

to

look

after

them

including

payment

in

kind

You

can

register

with

Ofsted

online

To

register

with

a

childminder

agency

contact

them

directly

There

are

different

rules

if

you

want

to

provide

daycare

outside

someone

’s

home

for

example

a

nursery

or

creche

You

do

not

need

to

register

if

you

’re

a

nanny

a

tutor

a

babysitter

and

if

you

look

after

the

children

between

pm

and

am

a

family

friend

and

if

you

look

after

the

children

less

than

hours

a

day

You

can

still

choose

to

register

if

you

’re

a

nanny

or

in

other

situations

This

helps

the

child

’s

parents

qualify

for

free

childcare

Check

which

register

to

join

if

you

’re

not

sure

Who

can

not

register

You

can

not

register

if

you

are

under

are

related

to

all

of

the

children

you

look

after

do

not

have

the

legal

right

to

work

in

the

UK

are

barred

from

working

with

children

have

been

disqualified

have

been

refused

registration

in

the

past

or

had

your

registration

cancelled

unless

it

was

because

you

did

not

pay

your

annual

fee

are

childminding

in

a

home

where

a

disqualified

person

lives

or

works

If

you

’ve

been

disqualified

you

may

be

able

to

apply

to

waive

your

disqualification

Which

register

to

join

There

are

registers

the

Early

Years

Register

and

the

Childcare

Register

Which

register

you

join

depends

on

the

age

of

the

children

you

’re

looking

after

if

you

’re

registering

as

a

childminder

or

a

nanny

You

’ll

be

prompted

to

join

the

correct

register

when

you

apply

Children

up

to

the

age

of

If

you

’re

a

childminder

and

you

look

after

children

from

birth

to

years

old

you

must

join

the

Early

Years

Register

This

lets

you

look

after

children

up

to

August

after

their

fifth

birthday

You

’ll

get

a

registration

visit

from

Ofsted

when

you

apply

After

you

join

the

register

you

must

follow

the

early

years

foundation

stage

EYFS

framework

Nannies

can

not

join

the

Early

Years

Register

Children

from

to

years

old

If

you

’re

a

childminder

and

you

look

after

children

from

to

years

old

you

must

join

the

Childcare

Register

This

lets

you

look

after

children

from

September

after

their

fifth

birthday

up

to

their

eighth

birthday

As

a

nanny

you

can

choose

to

join

the

Childcare

Register

regardless

of

the

age

of

the

children

you

’re

looking

after

You

may

be

inspected

by

Ofsted

You

may

also

get

a

registration

visit

How

much

it

costs

You

need

to

pay

an

annual

registration

fee

to

Ofsted

You

’ll

also

have

to

pay

for

things

like

criminal

record

checks

training

and

insurance

Registration

fee

You

’ll

have

to

pay

the

registration

fee

each

year

Cost

for

childminders

Cost

for

nannies

Childminders

caring

only

for

children

aged

or

under

Not

applicable

Childminders

caring

only

for

children

aged

or

older

Not

applicable

Childminders

caring

for

children

of

all

ages

Not

applicable

Register

as

a

nanny

Not

applicable

Criminal

record

and

health

checks

Cost

for

childminders

Cost

for

nannies

Your

criminal

record

check

Checks

for

adults

in

your

home

each

Not

applicable

Criminal

record

check

update

service

recommended

year

year

GP

to

fill

in

and

sign

health

declaration

booklet

approximately

Not

applicable

Training

Cost

for

childminders

Cost

for

nannies

First

aid

course

to

cover

the

age

groups

you

look

after

to

approximately

to

approximately

Childcare

training

on

the

type

of

care

you

will

provide

ask

your

council

to

approximately

to

approximately

Other

costs

Insurance

Cost

Public

liability

insurance

to

approximately

Keeping

digital

records

Cost

Register

with

ICO

to

keep

digital

records

of

children

childminders

only

Register

as

a

nanny

You

can

register

with

Ofsted

as

a

nanny

or

au

pair

to

look

after

children

in

their

own

home

A

nanny

can

look

after

children

from

or

families

at

the

same

time

If

you

want

to

look

after

children

from

more

than

families

at

the

same

time

in

your

home

you

’ll

need

to

register

as

a

childminder

instead

You

will

need

an

enhanced

criminal

record

check

with

barred

lists

from

the

Disclosure

and

Barring

Service

DBS

you

must

get

the

right

criminal

record

check

first

aid

training

childcare

training

speak

to

your

local

council

public

liability

insurance

a

certificate

of

good

character

from

an

embassy

if

you

’ve

lived

abroad

in

the

past

years

Ofsted

will

reject

your

application

if

you

do

not

have

the

correct

documents

How

much

it

costs

It

costs

to

register

with

Ofsted

This

fee

is

not

refundable

Find

out

about

other

costs

How

long

it

takes

It

usually

takes

up

to

weeks

to

process

your

application

Register

online

It

should

take

you

about

minutes

to

fill

in

the

form

Register

as

a

nanny

Register

as

a

childminder

You

must

register

with

Ofsted

to

look

after

children

in

your

home

If

you

’re

looking

after

children

in

their

own

home

you

should

register

with

Ofsted

as

a

nanny

or

au

pair

instead

You

will

need

an

enhanced

criminal

record

check

with

barred

lists

from

the

Disclosure

and

Barring

Service

DBS

you

must

get

the

right

criminal

record

check

first

aid

training

for

the

age

group

you

will

look

after

childcare

training

speak

to

your

local

council

a

health

declaration

booklet

contact

details

for

references

a

certificate

of

good

character

from

an

embassy

if

you

’ve

lived

abroad

in

the

past

years

Ofsted

will

reject

your

application

if

you

do

not

have

the

correct

documents

Checks

on

other

people

in

your

home

If

anyone

aged

or

over

lives

with

you

or

works

in

your

home

regularly

they

’ll

need

to

get

an

enhanced

criminal

record

check

with

barred

lists

The

type

of

check

they

get

depends

on

their

role

For

example

your

partner

would

need

to

get

a

different

check

to

someone

who

works

in

your

home

like

a

cleaner

They

’ll

also

need

to

get

a

certificate

of

good

character

from

an

embassy

if

they

’ve

lived

abroad

in

the

last

years

How

much

it

costs

It

usually

costs

to

register

with

Ofsted

This

fee

is

not

refundable

Find

out

about

other

costs

How

long

it

takes

It

usually

takes

up

to

weeks

to

process

your

application

Register

online

It

should

take

you

about

minutes

to

fill

in

the

form

Register

as

a

childminder

After

you

apply

When

you

submit

your

application

Ofsted

will

do

background

checks

with

local

authorities

check

your

references

give

you

a

reference

number

to

use

if

you

have

questions

about

your

application

If

you

’re

a

childminder

An

inspector

will

visit

you

to

check

your

identity

and

qualifications

including

first

aid

qualifications

your

house

and

garden

are

safe

for

children

that

you

’re

familiar

with

the

early

years

foundation

stage

EYFS

requirements

and

know

how

to

put

them

into

practice

your

level

of

English

You

will

not

usually

get

a

registration

visit

if

you

’re

only

looking

after

children

aged

over

Find

out

how

to

prepare

for

your

registration

visit

If

your

application

is

approved

You

’ll

get

a

certificate

of

registration

if

your

application

is

approved

You

will

need

this

to

start

work

as

a

childminder

Ofsted

will

publish

your

unique

reference

number

URN

and

inspection

reports

online

If

you

’re

a

childminder

they

will

also

publish

your

name

and

address

unless

you

tell

them

not

to

If

your

application

is

refused

Ofsted

will

send

you

a

letter

called

a

notice

of

intention

which

will

tell

you

why

you

’ve

been

turned

down

You

’ll

be

disqualified

from

applying

again

in

future

Object

to

a

decision

You

can

object

to

a

decision

if

you

’ve

been

sent

a

notice

of

intention

You

must

object

within

days

of

the

date

on

the

notice

Ofsted

will

consider

your

objection

then

tell

you

if

you

’re

still

refused

registration

you

can

not

look

after

children

in

a

particular

home

your

decision

is

overturned

If

you

do

not

object

or

Ofsted

does

not

change

its

decision

you

’ll

get

a

second

letter

called

a

notice

of

decision

This

is

the

final

decision

to

refuse

registration

or

approval

of

a

certain

premises

Appeal

a

decision

If

you

disagree

with

Ofsted

’s

final

decision

you

can

appeal

to

an

independent

tribunal

You

must

appeal

within

months

of

the

date

that

you

’re

sent

the

notice

of

decision

After

you

're

registered

You

must

continue

to

meet

the

registration

standards

while

you

’re

working

as

a

childminder

or

nanny

You

’ll

need

to

pay

the

annual

registration

fee

keep

your

details

up

to

date

report

any

major

accidents

or

incidents

Ofsted

will

inspect

childminders

and

some

nannies

Keep

your

details

up

to

date

You

must

tell

Ofsted

if

you

change

where

you

’re

working

your

contact

details

change

you

stop

working

as

a

childminder

or

nanny

If

you

’re

a

childminder

You

must

tell

Ofsted

if

anyone

or

over

moves

into

your

home

or

leaves

your

home

your

childminding

assistants

change

Reporting

accidents

and

incidents

Use

the

early

years

incident

online

form

to

report

a

serious

accident

injury

or

illness

to

a

child

for

example

food

poisoning

allegations

that

someone

living

working

or

looking

after

children

in

your

household

has

committed

serious

harm

or

abuse

anything

that

might

affect

the

suitability

of

someone

on

the

premises

to

look

after

children

a

child

’s

death

Providing

other

types

of

childcare

If

you

’re

a

childminder

you

can

apply

to

set

up

childcare

on

non

domestic

premises

for

example

a

playgroup

or

after

school

club

You

can

work

here

for

up

to

half

of

your

time

If

you

want

to

work

with

or

more

childminders

or

childminding

assistants

in

your

home

you

’ll

need

to

register

as

a

daycare

organisation

this

is

known

as

providing

childcare

on

domestic

premises


Looking

after

horses

A

horse

is

considered

to

be

an

agricultural

animal

if

it

is

used

to

farm

agricultural

land

or

is

farmed

for

meat

or

hides

Horses

on

farms

or

in

stables

and

livery

yards

are

protected

by

the

Animal

Welfare

Act

If

you

own

or

are

responsible

for

a

horse

you

have

a

duty

to

look

after

its

basic

welfare

by

providing

it

with

a

suitable

place

to

live

giving

it

a

suitable

diet

protecting

it

from

pain

injury

suffering

and

disease

making

sure

it

can

behave

normally

and

naturally

You

can

get

an

unlimited

fine

or

be

sent

to

prison

for

up

to

months

if

you

are

cruel

to

an

animal

or

do

not

care

for

it

properly

You

may

also

be

banned

from

owning

animals

in

future

The

standards

for

looking

after

horses

on

farms

or

in

livery

yards

are

set

out

in

the

Department

for

Environment

Food

and

Rural

Affairs

Defra

Code

of

Practice

for

the

Welfare

of

Horses

Ponies

Donkeys

and

their

Hybrids

Failing

to

follow

the

Code

of

Practice

could

be

used

against

you

if

you

are

prosecuted

under

the

Animal

Welfare

Act

Stables

and

livery

yards

At

a

livery

yard

horses

are

housed

and

cared

for

in

return

for

payment

but

do

not

belong

to

the

owner

of

the

yard

Health

and

safety

standards

for

livery

yards

are

set

out

by

the

Chartered

Institute

for

Environmental

Health

CIEH

Planning

permission

for

stables

and

livery

yards

Stables

and

livery

yards

require

planning

permission

in

England

and

Wales

in

Scotland

You

can

make

a

planning

application

online

Dealing

with

waste

Horse

manure

Horse

manure

is

not

considered

waste

if

all

of

the

following

apply

it

is

used

as

soil

fertiliser

it

is

used

lawfully

for

spreading

on

clearly

identified

pieces

of

agricultural

land

it

is

only

stored

to

be

used

for

spreading

on

agricultural

land

If

you

store

or

spread

horse

waste

near

to

water

it

can

be

a

health

hazard

and

could

harm

the

environment

You

will

need

to

follow

rules

on

Nitrate

Vulnerable

Zones

and

follow

rules

on

the

pollution

of

groundwater

Getting

rid

of

solid

waste

Solid

waste

includes

things

like

contaminated

bedding

food

containers

horse

manure

if

not

used

as

soil

fertiliser

empty

pesticide

and

other

chemical

containers

plastics

such

as

silage

wrap

bags

and

sheets

tyres

batteries

clinical

waste

old

machinery

and

oil

You

must

use

a

licensed

facility

to

get

rid

of

solid

waste

it

’s

against

the

law

to

dump

or

burn

it

Contact

the

Environment

Agency

or

your

local

authority

for

information

on

how

to

get

rid

of

solid

waste

Some

biodegradable

waste

can

be

composted

Composting

plants

must

be

registered

with

the

Environment

Agency

You

may

need

an

environmental

permit

for

on

site

composting

of

some

materials

Transporting

horses

You

should

not

transport

a

horse

in

a

way

that

may

cause

it

harm

or

distress

There

are

welfare

regulations

for

transporting

live

animals

including

for

commercial

reasons

Horses

ponies

and

donkeys

must

have

a

horse

passport

with

them

whenever

they

are

transported

There

are

other

rules

you

must

follow

if

you

’re

importing

or

exporting

an

animal

even

if

you

’re

only

transporting

them

overseas

temporarily

Death

and

disease

If

you

think

that

a

horse

has

a

notifiable

disease

then

you

must

immediately

contact

your

local

Animal

Health

Office

Fallen

stock

If

a

horse

dies

or

has

to

be

put

down

on

your

premises

you

will

have

to

arrange

its

disposal

as

fallen

stock

under

animal

by

products

ABPs

controls

This

includes

entire

animal

bodies

parts

of

animals

products

of

animal

origin

other

products

obtained

from

animals

that

are

not

for

human

consumption

You

must

deal

with

ABPs

promptly

to

protect

people

animals

and

the

environment

In

most

cases

this

will

mean

arranging

for

them

to

be

taken

away

to

approved

premises

like

rendering

plants

incinerators

collection

centres

storage

plants

Your

local

council

can

provide

a

list

of

approved

premises

for

the

disposal

of

ABPs

The

National

Fallen

Stock

Scheme

is

a

not

for

profit

scheme

which

helps

farmers

and

animal

owners

to

follow

the

law

on

disposing

of

fallen

stock


Overview

You

can

report

an

unexpected

reaction

to

an

animal

medicine

or

microchip

to

the

Veterinary

Medicines

Directorate

VMD

You

can

also

report

if

an

animal

medicine

has

not

worked

How

you

report

the

reaction

depends

on

whether

an

animal

has

reacted

to

animal

medicine

or

to

a

microchip

a

human

has

reacted

to

animal

medicine

VMD

will

use

the

information

you

provide

to

help

make

sure

that

animal

medicines

and

microchips

are

used

safely

and

effectively

Report

an

animal

's

reaction

to

animal

medicine

You

can

report

when

a

medicine

may

not

have

worked

or

could

have

made

your

animal

unwell

You

’ll

be

asked

for

details

of

the

medicine

including

batch

number

and

marketing

authorisation

number

if

known

the

animal

that

was

affected

for

example

the

species

breed

and

age

when

and

how

the

medicine

was

first

given

to

the

animal

the

symptoms

Send

your

report

If

you

can

not

report

online

Download

and

fill

in

the

form

for

reporting

reactions

in

animals

Send

it

to

the

address

on

the

form

Report

an

animal

's

reaction

to

a

microchip

You

can

report

suspected

incidents

with

animal

microchips

including

a

reaction

to

the

chip

being

implanted

such

as

injury

infection

or

prolonged

bleeding

if

a

chip

’s

moved

from

where

it

was

implanted

or

has

come

out

a

chip

that

does

not

read

properly

You

’ll

need

the

microchip

number

to

make

a

report

Send

your

report

Contact

VMD

if

you

can

not

report

the

incident

online

Report

a

person

's

reaction

to

animal

medicine

You

can

report

a

suspected

reaction

you

or

someone

else

has

had

to

an

animal

medicine

while

using

it

on

an

animal

for

example

a

skin

allergy

You

’ll

be

asked

for

details

of

the

medicine

including

the

batch

number

and

marketing

authorisation

number

if

you

know

it

the

people

affected

and

how

and

when

they

came

into

contact

with

the

medicine

the

symptoms

Send

your

report

If

you

can

not

report

online

Download

and

fill

in

the

form

for

reporting

reactions

in

humans

Send

it

to

the

address

on

the

form

Contact

VMD

Contact

the

Veterinary

Medicines

Directorate

VMD

Pharmacovigilance

Team

if

you

have

any

questions

about

reporting

reactions


Overview

Copyright

protects

your

work

and

stops

others

from

using

it

without

your

permission

You

get

copyright

protection

automatically

you

do

n’t

have

to

apply

or

pay

a

fee

There

is

n’t

a

register

of

copyright

works

in

the

UK

You

automatically

get

copyright

protection

when

you

create

original

literary

dramatic

musical

and

artistic

work

including

illustration

and

photography

original

non

literary

written

work

such

as

software

web

content

and

databases

sound

and

music

recordings

film

and

television

recordings

broadcasts

the

layout

of

published

editions

of

written

dramatic

and

musical

works

You

can

mark

your

work

with

the

copyright

symbol

your

name

and

the

year

of

creation

Whether

you

mark

the

work

or

not

does

n’t

affect

the

level

of

protection

you

have

How

copyright

protects

your

work

Copyright

prevents

people

from

copying

your

work

distributing

copies

of

it

whether

free

of

charge

or

for

sale

renting

or

lending

copies

of

your

work

performing

showing

or

playing

your

work

in

public

making

an

adaptation

of

your

work

putting

it

on

the

internet

Copyright

overseas

Your

work

could

be

protected

by

copyright

in

other

countries

through

international

agreements

for

example

the

Berne

Convention

In

most

countries

copyright

lasts

a

minimum

of

life

plus

years

for

most

types

of

written

dramatic

and

artistic

works

and

at

least

years

for

photographs

It

can

be

different

for

other

types

of

work

Contact

the

IPO

Information

Centre

if

you

have

a

question

about

international

copyright

How

long

copyright

lasts

Copyright

protection

starts

as

soon

as

a

work

is

created

Once

your

copyright

has

expired

anyone

can

use

or

copy

your

work

The

length

of

copyright

depends

on

the

type

of

work

Type

of

work

How

long

copyright

usually

lasts

Written

dramatic

musical

and

artistic

work

years

after

the

author

’s

death

Sound

and

music

recording

years

from

when

it

’s

first

published

Films

years

after

the

death

of

the

director

screenplay

author

and

composer

Broadcasts

years

from

when

it

’s

first

broadcast

Layout

of

published

editions

of

written

dramatic

or

musical

works

years

from

when

it

’s

first

published

The

length

of

copyright

also

depends

on

how

long

ago

the

work

was

created

You

can

read

more

guidance

about

how

long

copyright

lasts

Contact

the

IPO

Information

Centre

if

you

have

questions

about

the

copyright

of

an

older

work

License

and

sell

your

copyright

You

can

license

the

use

of

your

work

if

you

own

the

copyright

You

can

also

decide

how

your

work

is

used

You

can

register

your

work

with

a

licensing

body

for

example

a

collecting

society

who

will

agree

licences

with

users

for

you

and

collect

royalties

for

you

Sell

or

transfer

your

copyright

You

’ll

need

to

write

and

sign

a

document

sometimes

called

an

assignment

to

show

a

sale

or

transfer

has

taken

place

Your

copyright

can

be

transferred

by

inheritance

and

will

be

valid

as

long

as

the

work

remains

in

copyright

check

how

long

protection

lasts

Moral

rights

You

can

keep

or

waive

your

moral

rights

which

include

the

right

to

be

identified

as

the

author

of

your

work

object

to

how

the

work

is

presented

for

example

if

you

think

it

’s

derogatory

or

damaging

to

you

or

your

reputation

object

to

changes

made

to

your

work

Performers

rights

You

have

rights

in

your

performances

separate

to

copyright

if

you

’re

a

performer

For

example

if

you

’re

an

actor

in

a

play

you

may

have

economic

rights

in

any

recordings

or

broadcasts

of

their

performance

even

if

the

copyright

is

sold

Stop

people

using

your

work

You

’re

responsible

for

defending

your

copyright

material

against

infringement

Some

people

or

organisations

such

as

libraries

or

schools

may

be

able

to

use

copyright

work

without

permission

You

should

check

whether

someone

’s

use

of

your

work

is

permitted

before

trying

to

stop

them

If

you

think

someone

is

using

your

work

and

they

do

n’t

know

you

own

the

rights

People

or

organisations

must

apply

for

a

licence

if

they

want

to

use

a

work

that

’s

covered

by

copyright

but

do

n’t

know

who

the

rights

holder

is

Check

the

licences

register

to

see

if

anyone

has

licensed

your

work

or

is

in

the

process

of

applying

for

a

licence

If

your

work

is

on

the

register

you

can

apply

to

have

an

application

stopped

claim

the

licence

fee

that

’s

been

paid

if

a

licence

has

already

been

issued

If

you

have

a

dispute

about

licensing

Your

collecting

society

can

contact

the

Copyright

Tribunal

and

ask

them

to

decide

on

some

disputes

about

licensing

They

can

also

contact

them

by

post

Help

with

copyright

law

The

IPO

Information

Centre

offers

general

advice

on

copyright

law

You

can

get

advice

on

particular

legal

issues

from

an

intellectual

property

IP

professional

If

you

’d

like

more

guidance

about

an

area

of

copyright

law

You

can

also

ask

IPO

to

publish

guidance

about

an

area

of

copyright

law

They

might

publish

a

public

copyright

notice

if

your

question

highlights

a

gap

in

the

general

copyright

guidance