Overview

As

an

employee

you

pay

tax

on

company

benefits

like

cars

accommodation

and

loans

Your

employer

takes

the

tax

you

owe

from

your

wages

through

Pay

As

You

Earn

PAYE

The

amount

you

pay

depends

on

what

kind

of

benefits

you

get

and

their

value

which

your

employer

works

out

Check

your

Income

Tax

to

see

how

company

benefits

affect

the

tax

you

pay

Some

company

benefits

can

be

tax

free

like

childcare

and

canteen

meals

You

have

to

pay

tax

and

National

Insurance

on

things

that

are

paid

in

cash

as

they

’re

treated

as

earnings

Tax

on

company

cars

You

’ll

pay

tax

if

you

or

your

family

use

a

company

car

privately

including

for

commuting

You

pay

tax

on

the

value

to

you

of

the

company

car

which

depends

on

things

like

how

much

it

would

cost

to

buy

and

the

type

of

fuel

it

uses

This

value

of

the

car

is

reduced

if

you

have

it

part

time

you

pay

something

towards

its

cost

it

has

low

emissions

If

your

employer

pays

for

fuel

you

use

for

personal

journeys

you

’ll

pay

tax

on

this

separately

If

you

drive

a

hybrid

If

your

company

car

has

emissions

of

to

km

the

value

of

the

car

is

based

on

its

zero

emission

mileage

figure

or

electric

range

This

is

the

distance

the

car

can

go

on

electric

power

before

its

batteries

need

recharging

Contact

your

employer

to

find

out

your

car

’s

zero

emission

mileage

figure

Check

or

update

your

company

car

tax

Tell

HM

Revenue

and

Customs

HMRC

if

your

car

or

fuel

details

change

You

can

check

or

update

your

company

car

tax

online

for

example

if

you

get

a

company

car

or

give

one

back

your

employer

starts

or

stops

paying

for

fuel

for

you

to

use

personally

If

a

change

affects

the

value

of

the

car

HMRC

will

update

your

tax

code

so

you

pay

the

right

tax

Estimating

the

tax

you

’ll

pay

You

can

see

how

much

tax

you

might

pay

with

HMRC

’s

company

car

and

fuel

benefit

calculator

This

calculator

may

not

work

in

all

browsers

Find

out

how

to

update

or

change

your

browser

Other

company

benefits

you

'll

pay

tax

on

You

pay

tax

on

the

value

of

the

benefit

to

you

which

your

employer

works

out

Check

your

Income

Tax

to

see

how

company

benefits

affect

the

tax

you

pay

Medical

insurance

You

usually

pay

tax

on

the

cost

of

the

insurance

premiums

if

your

employer

pays

for

your

medical

insurance

Check

how

your

employer

works

out

how

much

tax

to

deduct

from

your

pay

You

can

get

some

tax

free

health

benefits

from

your

employer

including

medical

insurance

when

you

’re

working

abroad

annual

check

ups

Check

and

report

changes

to

medical

insurance

paid

for

by

your

employer

Loans

You

’ll

pay

tax

on

low

interest

or

interest

free

loans

from

your

employer

if

they

’re

worth

more

than

You

pay

tax

on

the

difference

between

the

interest

rate

you

pay

to

your

employer

and

the

official

rate

of

interest

set

by

the

Bank

of

England

You

may

pay

tax

if

your

employer

lends

money

to

one

of

your

relatives

Check

how

your

employer

works

out

how

much

tax

to

deduct

from

your

pay

Living

accommodation

If

you

or

one

of

your

relatives

is

living

in

accommodation

provided

by

your

employer

you

may

pay

tax

How

the

tax

is

worked

out

depends

on

whether

the

accommodation

cost

more

than

Check

how

your

employer

works

out

how

much

tax

to

deduct

from

your

pay

You

may

not

pay

tax

if

you

get

the

accommodation

so

you

can

do

your

job

or

do

your

job

better

for

example

agricultural

workers

living

on

farms

Help

with

your

Self

Assessment

Use

the

living

accommodation

helpsheet

if

you

need

help

with

the

Employment

section

of

your

Self

Assessment

tax

return

Tax

free

company

benefits

You

can

get

some

company

benefits

tax

free

including

meals

in

a

staff

canteen

hot

drinks

and

water

at

work

a

mobile

phone

workplace

parking

Christmas

parties

can

also

be

tax

free

if

they

cost

or

less

per

head

and

are

open

to

all

employees

Your

employer

might

provide

tax

free

childcare

support

including

childcare

vouchers

National

Insurance

on

company

benefits

You

do

not

usually

have

to

pay

National

Insurance

on

benefits

you

get

from

your

job

Your

employer

will

pay

National

Insurance

contributions

on

them

instead

But

you

do

have

to

pay

National

Insurance

on

things

that

are

paid

in

cash

as

they

’re

treated

as

earnings

For

example

if

your

employer

gives

you

a

gift

that

you

could

sell

instead

of

keep

you

will

pay

National

Insurance

on

the

value

of

the

gift

Keeping

records

and

reporting

changes

At

the

end

of

each

tax

year

your

employer

will

give

you

details

of

the

company

benefits

they

’ve

told

HM

Revenue

and

Customs

HMRC

about

They

might

give

you

a

copy

of

your

form

if

they

sent

one

to

HMRC

You

must

keep

these

details

for

years

after

the

tax

year

they

relate

to

Tell

HMRC

about

starting

or

stopping

company

benefits

You

must

tell

HMRC

about

any

benefits

you

or

your

family

start

or

stop

getting

from

work

even

if

your

employer

has

already

taken

Income

Tax

and

National

Insurance

for

them

You

should

only

tell

HMRC

that

you

’ve

got

a

company

car

once

you

’ve

started

using

it


Your

tax

calculation

If

you

’re

employed

or

get

a

pension

your

employer

or

pension

provider

uses

your

tax

code

to

work

out

how

much

tax

to

take

from

you

You

could

still

be

paying

too

much

or

too

little

tax

For

example

if

you

got

a

company

benefit

or

pay

rise

that

HMRC

did

not

know

about

and

so

they

did

not

update

your

tax

code

If

you

have

not

paid

the

right

amount

at

the

end

of

the

tax

year

HMRC

will

send

you

a

or

a

Simple

Assessment

tax

calculation

Your

or

Simple

Assessment

will

tell

you

how

to

get

a

refund

or

pay

tax

you

owe

You

will

not

get

a

or

Simple

Assessment

if

you

’re

registered

for

Self

Assessment

Your

bill

will

be

adjusted

automatically

if

you

’ve

underpaid

or

overpaid

tax

When

you

might

get

a

You

might

get

a

if

you

finished

one

job

started

a

new

one

and

were

paid

by

both

in

the

same

month

started

receiving

a

pension

at

work

received

Employment

and

Support

Allowance

or

Jobseeker

’s

Allowance

are

sent

out

after

the

tax

year

ends

on

April

You

’ll

normally

get

yours

by

the

end

of

November

When

you

might

get

a

Simple

Assessment

letter

You

might

get

a

Simple

Assessment

letter

if

you

owe

tax

that

can

not

be

automatically

taken

out

of

your

income

owe

HMRC

more

than

have

to

pay

tax

on

the

State

Pension

You

can

pay

your

Simple

Assessment

bill

online

Checking

your

tax

calculation

Your

letter

will

show

the

income

you

should

have

paid

tax

on

This

includes

any

income

from

pay

pensions

state

benefits

savings

interest

and

employee

benefits

Compare

the

figures

with

your

records

for

example

your

bank

statements

or

letters

from

the

Department

for

Work

and

Pensions

If

your

state

benefit

was

paid

every

weeks

work

out

the

total

paid

in

a

year

by

multiplying

your

regular

payment

by

not

You

may

be

able

to

use

the

HMRC

tax

checker

to

work

out

how

much

tax

you

should

have

paid

If

you

think

your

tax

calculation

is

wrong

Contact

HMRC

if

you

think

the

amounts

used

in

your

letter

are

wrong

or

HMRC

did

not

act

on

information

you

gave

them

You

have

days

to

query

your

simple

assessment

in

writing

or

by

telephone

The

details

of

how

to

do

that

will

be

mentioned

in

your

Simple

Assesment

letter

If

your

says

you

're

due

a

refund

Your

tax

calculation

will

tell

you

how

you

can

get

your

refund

If

your

says

you

can

claim

online

Your

will

tell

you

if

you

can

claim

your

refund

online

You

’ll

be

sent

the

money

within

working

days

it

’ll

be

in

your

UK

account

once

your

bank

has

processed

the

payment

If

you

do

not

claim

within

days

HM

Revenue

and

Customs

HMRC

will

send

you

a

cheque

You

’ll

get

this

within

weeks

of

the

date

on

your

Contact

HMRC

if

you

can

not

claim

your

refund

online

If

your

says

you

’ll

get

a

cheque

Your

will

tell

you

if

HMRC

will

send

you

a

cheque

You

do

not

need

to

make

a

claim

You

’ll

get

your

cheque

within

days

of

the

date

on

your

If

you

’re

owed

tax

from

more

than

one

year

you

’ll

get

a

single

cheque

for

the

entire

amount

If

you

do

not

have

a

You

can

check

how

much

Income

Tax

you

should

have

paid

Contact

HMRC

if

you

think

you

’ve

paid

too

much

tax

If

they

agree

they

’ll

send

you

a

If

your

says

you

owe

tax

HM

Revenue

and

Customs

HMRC

will

usually

collect

the

tax

you

owe

in

instalments

over

the

next

year

This

will

happen

automatically

if

you

pay

Income

Tax

through

an

employer

or

pension

provider

earn

enough

income

over

your

Personal

Allowance

to

cover

the

underpayment

owe

less

than

HMRC

will

write

to

you

about

how

you

can

pay

if

they

can

not

collect

the

money

this

way

Other

ways

to

pay

Online

Your

will

tell

you

if

you

can

pay

the

tax

you

owe

online

By

post

You

can

pay

with

a

cheque

made

payable

to

HM

Revenue

and

Customs

only

Write

your

National

Insurance

Number

on

the

back

of

the

cheque

Send

it

with

a

covering

letter

including

your

full

name

and

address

your

National

Insurance

number

the

amount

of

the

payment

what

the

payment

relates

to

for

example

PAYE

the

year

the

payment

is

for

Allow

working

days

for

your

payment

to

reach

HMRC

Send

your

cheque

to

You

do

not

need

to

include

a

street

name

city

name

or

PO

box

with

this

address


Overview

You

may

be

able

to

pay

Class

voluntary

National

Insurance

to

fill

gaps

in

your

contributions

record

to

qualify

for

benefits

like

the

State

Pension

Pay

now

Before

you

pay

Check

your

National

Insurance

record

to

find

out

if

you

have

any

gaps

if

you

’re

eligible

to

pay

voluntary

contributions

how

much

it

will

cost

Voluntary

contributions

do

not

always

increase

your

State

Pension

Contact

the

Future

Pension

Centre

to

find

out

if

you

’ll

benefit

from

voluntary

contributions

Ways

to

pay

You

can

pay

monthly

via

Direct

Debit

Contact

HM

Revenue

and

Customs

HMRC

if

you

want

to

pay

quarterly

they

’ll

send

you

a

bill

every

July

October

January

and

April

make

a

one

off

payment

Make

sure

you

pay

HMRC

by

the

deadline

you

’re

given

The

amount

of

time

you

’ll

need

to

allow

depends

on

how

you

pay

Same

or

next

day

You

can

make

same

or

next

day

payments

by

online

or

telephone

banking

by

CHAPS

at

your

bank

or

building

society

if

it

’s

still

open

working

days

You

can

pay

within

days

by

BACS

You

currently

can

not

pay

by

cheque

through

the

post

because

of

coronavirus

You

can

no

longer

pay

at

the

Post

Office

Direct

Debit

To

set

up

monthly

payments

download

and

send

the

Direct

Debit

form

to

HM

Revenue

and

Customs

HMRC

The

address

is

on

the

form

HMRC

will

write

within

days

to

confirm

your

Direct

Debit

is

set

up

Payments

appear

on

your

statement

as

HMRC

NI

DD

Your

debits

usually

start

in

May

If

you

’re

setting

up

the

Direct

Debit

after

May

and

you

need

to

pay

arrears

you

can

do

this

through

your

first

payment

Bank

details

for

online

or

telephone

banking

CHAPS

Bacs

Make

your

payment

to

the

following

HM

Revenue

and

Customs

HMRC

bank

account

unless

you

’re

paying

from

overseas

Sort

code

Account

number

Account

name

HMRC

NICO

Telephone

banking

Reference

number

Use

your

reference

number

when

making

your

payment

You

’ll

find

it

on

your

bill

For

quarterly

payments

your

number

will

be

characters

beginning

with

For

one

off

payments

your

number

will

be

characters

beginning

with

Contact

HMRC

if

you

do

not

have

a

reference

number

How

long

it

takes

Payments

by

Faster

Payments

online

or

telephone

banking

usually

reach

HM

Revenue

and

Customs

HMRC

on

the

same

or

next

day

including

weekends

and

bank

holidays

CHAPS

payments

usually

reach

HMRC

the

same

working

day

if

you

pay

within

your

bank

’s

processing

times

Bacs

payments

usually

take

working

days

Check

your

bank

’s

transaction

limits

and

processing

times

before

making

a

payment

Overseas

payments

If

you

’re

paying

from

abroad

the

account

you

pay

into

depends

on

whether

you

’re

using

a

UK

or

non

UK

account

Account

type

Sort

code

Account

number

UK

Account

type

Account

number

IBAN

Bank

Identifier

Code

BIC

Non

UK

For

either

account

pay

to

account

name

HMRC

NIC

receipts

Reference

number

Use

your

National

Insurance

number

followed

by

IC

your

surname

then

your

initial

If

your

bank

limits

you

to

a

certain

amount

of

characters

you

should

use

your

National

Insurance

number

followed

by

IC

and

as

much

of

your

surname

as

possible

If

you

’re

an

employer

paying

for

an

employee

living

abroad

you

should

use

your

character

employer

number

Banking

address

HMRC

’s

banking

address

is

At

your

bank

or

building

society

Pay

at

a

branch

by

cash

or

cheque

You

’ll

need

the

payslip

HM

Revenue

and

Customs

HMRC

sent

with

your

bill

Some

branches

might

be

closed

because

of

coronavirus

Make

your

cheque

payable

to

HM

Revenue

and

Customs

only

Write

your

Class

National

Insurance

reference

number

on

the

back

of

your

cheque

You

’ll

find

the

reference

number

on

the

payslip

provided

by

HMRC

HMRC

will

accept

your

payment

on

the

date

you

make

it

and

not

the

date

it

reaches

HMRC

’s

account

if

you

pay

between

Monday

and

Friday

By

cheque

through

the

post

You

can

not

currently

pay

by

cheque

through

the

post

because

of

coronavirus

You

can

still

make

payments

by

online

or

telephone

banking

by

CHAPS

or

BACS

at

your

bank

or

building

society

if

it

’s

still

open

If

you

’ve

paid

by

cheque

since

April

Call

HMRC

if

you

want

to

check

your

payment

has

been

received


Overview

You

need

to

keep

records

if

you

have

to

send

HM

Revenue

and

Customs

HMRC

a

Self

Assessment

tax

return

You

’ll

need

your

records

to

fill

in

your

tax

return

correctly

If

HMRC

checks

your

tax

return

they

may

ask

for

the

documents

You

must

also

keep

records

for

business

income

and

outgoings

if

you

’re

self

employed

How

to

keep

your

records

There

are

no

rules

on

how

you

must

keep

records

You

can

keep

them

on

paper

digitally

or

as

part

of

a

software

program

like

book

keeping

software

HMRC

can

charge

you

a

penalty

if

your

records

are

not

accurate

complete

and

readable

Lost

or

destroyed

records

Try

to

get

copies

of

as

much

as

you

can

for

example

ask

banks

for

copies

of

statements

suppliers

for

duplicate

invoice

etc

You

can

use

provisional

or

estimated

figures

if

you

can

not

recreate

all

your

records

You

must

use

the

Any

other

information

box

on

the

tax

return

to

say

that

this

is

what

you

’re

doing

Provisional

means

you

’ll

be

able

to

get

paperwork

to

confirm

your

figures

later

Estimated

means

you

will

not

be

able

to

confirm

the

figures

You

may

have

to

pay

interest

and

penalties

if

your

figures

turn

out

to

be

wrong

and

you

have

not

paid

enough

tax

How

long

to

keep

your

records

You

must

keep

records

about

your

business

income

and

costs

for

longer

if

you

’re

self

employed

How

long

you

should

keep

your

records

depends

on

whether

you

send

your

tax

return

before

or

after

the

deadline

HM

Revenue

and

Customs

HMRC

may

check

your

records

to

make

sure

you

’re

paying

the

right

amount

of

tax

Tax

returns

sent

on

or

before

the

deadline

You

should

keep

your

records

for

at

least

months

after

the

end

of

the

tax

year

the

tax

return

is

for

Tax

returns

sent

after

the

deadline

You

should

keep

your

records

for

at

least

months

after

you

sent

the

tax

return

Employees

and

limited

company

directors

Income

from

employment

You

should

keep

documents

about

your

pay

and

tax

including

your

if

you

leave

your

job

this

shows

your

pay

and

tax

to

the

date

you

left

your

if

you

’re

in

a

job

on

April

this

shows

your

pay

and

tax

for

the

tax

year

form

this

shows

your

expenses

and

benefits

like

a

company

car

or

health

insurance

certificates

for

any

Taxed

Award

Schemes

information

about

any

redundancy

or

termination

payment

Contact

your

employer

if

you

do

not

have

your

or

form

You

should

also

keep

details

of

any

other

income

or

benefits

from

your

job

including

any

tips

received

unless

your

employer

pays

them

through

the

tronc

system

which

means

they

will

have

deducted

tax

already

benefits

you

get

in

connection

with

your

job

from

someone

other

than

your

employer

like

meal

vouchers

any

lump

sum

payments

not

included

on

your

or

like

incentive

payments

or

golden

hellos

payments

you

get

to

encourage

you

to

take

a

new

job

Expense

records

If

you

’ve

had

to

pay

for

things

like

tools

travel

or

specialist

clothing

for

work

you

may

be

able

to

claim

for

these

to

reduce

the

tax

you

’ll

have

to

pay

You

need

to

keep

a

record

of

these

so

you

can

include

them

in

your

tax

return

Benefits

records

You

should

keep

any

documents

relating

to

social

security

benefits

Statutory

Sick

Pay

Statutory

Maternity

Paternity

or

Adoption

Pay

Jobseeker

’s

Allowance

Income

from

employee

share

schemes

or

share

related

benefits

You

should

keep

copies

of

share

option

certificates

and

exercise

notices

letters

about

any

changes

to

your

options

information

about

what

you

paid

for

your

shares

and

the

relevant

dates

details

of

any

benefits

you

’ve

received

as

an

employee

shareholder

Savings

investments

and

pensions

You

should

keep

all

bank

or

building

society

statements

and

passbooks

statements

of

interest

and

income

from

your

savings

and

investments

tax

deduction

certificates

from

your

bank

dividend

vouchers

you

get

from

UK

companies

unit

trust

tax

vouchers

documents

that

show

the

profits

you

’ve

made

from

life

insurance

policies

called

chargeable

event

certificates

details

of

income

you

get

from

a

trust

details

of

any

out

of

the

ordinary

income

you

’ve

received

like

an

inheritance

Pension

information

You

should

keep

form

Part

which

you

got

when

your

pension

started

form

which

your

pension

provider

sends

you

every

year

any

other

details

of

a

pension

including

State

Pension

and

the

tax

deducted

from

it

Rental

income

You

should

keep

details

of

the

dates

when

you

let

out

your

property

all

rent

you

get

any

income

from

services

you

give

to

tenants

for

example

if

you

charge

for

maintenance

or

repairs

rent

books

receipts

invoices

and

bank

statements

allowable

expenses

you

pay

to

run

your

property

for

example

services

you

pay

for

such

as

cleaning

or

gardening

There

are

rules

about

what

you

can

and

can

not

claim

as

expenses

on

your

tax

return

Capital

gains

or

losses

You

may

have

to

pay

Capital

Gains

Tax

if

you

sell

or

dispose

of

certain

assets

that

have

gone

up

in

value

since

you

got

them

You

must

make

sure

you

keep

the

correct

records

Overseas

income

You

should

keep

evidence

of

income

you

’ve

earned

from

overseas

like

payslips

bank

statements

or

payment

confirmations

receipts

for

any

overseas

expenses

you

want

to

claim

to

reduce

your

tax

bill

dividend

certificates

from

overseas

companies

certificates

or

other

proof

of

the

tax

you

’ve

already

paid

either

in

the

UK

or

overseas


Overview

Usually

VAT

registered

businesses

submit

their

VAT

Returns

and

payments

to

HM

Revenue

and

Customs

times

a

year

With

the

Annual

Accounting

Scheme

you

make

advance

VAT

payments

towards

your

VAT

bill

based

on

your

last

return

or

estimated

if

you

’re

new

to

VAT

submit

VAT

Return

a

year

From

April

most

businesses

will

need

to

keep

digital

VAT

records

and

use

software

to

submit

VAT

Returns

When

you

submit

your

VAT

Return

you

either

make

a

final

payment

the

difference

between

your

advance

payments

and

actual

VAT

bill

apply

for

a

refund

if

you

’ve

overpaid

your

VAT

bill

The

scheme

would

not

suit

your

business

if

you

regularly

reclaim

VAT

because

you

’ll

only

be

able

to

get

refund

a

year

when

you

submit

the

VAT

Return

You

can

join

the

scheme

if

your

estimated

VAT

taxable

turnover

is

million

or

less

Talk

to

an

accountant

or

tax

adviser

if

you

want

advice

on

whether

the

Annual

Accounting

Scheme

is

right

for

you

Join

or

leave

the

scheme

You

must

be

eligible

to

join

the

scheme

How

to

join

You

can

join

the

scheme

online

when

you

register

for

VAT

by

post

fill

in

AA

or

use

AA

FRS

to

apply

for

the

Flat

Rate

Scheme

at

the

same

time

Do

not

use

the

address

on

the

form

send

it

to

the

following

address

instead

Confirmation

you

’ve

joined

the

scheme

is

sent

to

your

VAT

online

account

or

in

the

post

if

you

do

not

apply

online

How

to

leave

You

can

leave

the

scheme

at

any

time

but

you

must

leave

if

you

’re

no

longer

eligible

to

be

in

it

To

leave

write

to

HMRC

and

they

will

confirm

when

you

can

leave

From

this

date

you

must

account

for

your

VAT

in

the

usual

way

You

have

to

wait

months

before

you

can

rejoin

the

scheme

Eligibility

You

can

join

the

Annual

Accounting

Scheme

if

you

’re

a

VAT

registered

business

your

estimated

VAT

taxable

turnover

is

million

or

less

in

the

next

months

VAT

taxable

turnover

is

the

total

of

everything

sold

that

is

not

VAT

exempt

Exceptions

You

can

not

use

the

scheme

if

you

left

the

scheme

in

the

last

months

your

business

is

part

of

a

VAT

registered

division

or

group

of

companies

you

’re

not

up

to

date

with

your

VAT

Returns

or

payments

you

’re

insolvent

Leaving

the

scheme

You

must

leave

the

scheme

if

you

’re

no

longer

eligible

to

be

in

it

your

VAT

taxable

turnover

is

or

is

likely

to

be

more

than

million

at

the

end

of

the

annual

accounting

year

Return

and

payment

deadlines

Check

your

VAT

Return

and

payment

deadlines

in

your

HM

Revenue

and

Customs

HMRC

online

account

VAT

Return

deadline

There

are

months

in

your

VAT

accounting

period

Your

VAT

Return

is

due

once

a

year

months

after

the

end

of

your

accounting

period

Most

businesses

now

need

to

keep

digital

VAT

records

and

use

software

to

submit

VAT

Returns

Payment

deadlines

You

must

make

advance

payments

towards

your

VAT

bill

either

monthly

or

quarterly

during

your

accounting

period

and

a

final

payment

when

you

submit

your

VAT

Return

Payment

Deadline

Monthly

Due

at

the

end

of

months

and

Quarterly

Due

at

the

end

of

months

and

Final

payment

Within

months

of

month

How

much

do

you

pay

Each

payment

is

either

of

your

estimated

VAT

bill

monthly

payments

or

quarterly

payments

The

amount

is

based

on

previous

VAT

returns

or

estimated

if

you

’re

new

to

VAT

HMRC

will

write

telling

you

when

your

instalments

are

due

and

how

much

they

’ll

be

The

final

payment

known

as

a

balancing

payment

is

the

difference

between

your

advance

payments

and

the

actual

VAT

bill

confirmed

on

your

VAT

Return

You

may

be

due

a

VAT

refund

if

you

’ve

overpaid

HMRC

You

must

pay

VAT

to

HMRC

electronically

for

example

by

Direct

Debit

or

internet

banking


Overview

VAT

margin

schemes

tax

the

difference

between

what

you

paid

for

an

item

and

what

you

sold

it

for

rather

than

the

full

selling

price

You

pay

VAT

at

one

sixth

on

the

difference

You

can

choose

to

use

a

margin

scheme

when

you

sell

second

hand

goods

works

of

art

antiques

collectors

items

You

can

not

use

a

margin

scheme

for

any

item

you

bought

for

which

you

were

charged

VAT

precious

metals

investment

gold

precious

stones

How

to

start

You

can

start

using

a

margin

scheme

at

any

time

by

keeping

the

correct

records

and

then

reporting

it

on

your

VAT

return

You

do

not

have

to

register

You

’ll

have

to

pay

VAT

on

the

full

selling

price

of

each

item

if

you

do

not

meet

all

the

scheme

’s

requirements

Exceptions

There

are

special

rules

if

you

’re

selling

second

hand

cars

horses

and

ponies

houseboats

and

caravans

high

volume

low

price

items

you

can

use

the

Global

Accounting

Scheme

a

simplified

version

of

the

margin

scheme

There

are

also

special

rules

for

dealers

pawnbrokers

and

auctioneers

Eligibility

You

can

only

use

a

margin

scheme

for

second

hand

goods

works

of

art

antiques

and

collectors

items

Second

hand

goods

Goods

that

can

still

be

used

or

which

could

be

used

after

repair

Works

of

art

Most

items

normally

described

as

works

of

art

are

eligible

There

are

some

exceptions

for

example

technical

drawings

scenery

for

theatres

and

hand

decorated

manufactured

items

Antiques

and

collectors

items

Antiques

are

goods

that

are

over

years

old

Collectors

items

are

stamps

coins

and

currency

and

other

pieces

of

scientific

historical

or

archaeological

interest

Not

all

items

that

can

be

collected

are

eligible

for

a

margin

scheme

There

are

special

rules

for

works

of

art

antiques

or

collectors

items

imported

from

outside

the

European

Economic

Area

EEA

and

works

of

art

bought

directly

from

the

creator

or

their

heirs

Margin

schemes

and

standard

VAT

If

some

of

the

items

you

buy

and

sell

are

not

eligible

for

a

margin

scheme

you

pay

and

charge

VAT

for

those

items

in

the

normal

way

You

can

not

include

any

of

the

following

in

your

calculations

when

using

a

margin

scheme

business

overheads

repairs

parts

or

accessories

Instead

reclaim

these

on

your

VAT

return

in

the

normal

way

Contact

HM

Revenue

and

Customs

HMRC

if

you

’re

not

sure

about

a

particular

item

Keeping

records

You

must

keep

the

usual

VAT

records

when

you

use

a

margin

scheme

You

must

also

keep

a

stockbook

that

tracks

each

item

sold

under

the

margin

scheme

individually

copies

of

purchase

and

sales

invoices

for

all

items

Stockbook

You

must

record

certain

information

for

each

item

you

buy

and

sell

that

you

want

to

use

a

margin

scheme

for

Purchases

Sales

Stock

number

in

numerical

sequence

Date

of

purchase

Date

of

sale

Purchase

invoice

number

unless

you

made

out

the

purchase

invoice

yourself

Sales

invoice

number

Purchase

price

Selling

price

or

method

of

disposal

Name

of

seller

Name

of

buyer

Description

of

the

item

Margin

on

sale

sales

price

less

purchase

price

VAT

due

or

one

sixth

You

must

keep

VAT

records

for

years

You

have

to

keep

records

until

you

sell

the

item

for

any

stock

you

bought

more

than

years

ago

that

you

plan

to

sell

under

the

margin

scheme

Invoices

To

use

the

margin

scheme

you

must

have

invoices

for

each

item

that

meet

the

VAT

margin

scheme

requirements

The

margin

scheme

invoice

requirements

are

not

the

same

as

the

general

VAT

invoice

requirements

You

must

have

an

invoice

from

the

seller

when

you

bought

the

item

a

copy

of

the

invoice

you

gave

to

the

buyer

when

you

sold

the

item

Buying

When

you

buy

something

you

plan

to

sell

under

a

margin

scheme

you

must

get

an

invoice

from

the

seller

that

includes

date

seller

’s

name

and

address

your

name

and

address

or

that

of

your

business

the

item

’s

unique

stockbook

number

if

you

bought

the

item

from

another

VAT

registered

business

invoice

number

unless

you

made

out

the

purchase

invoice

yourself

item

description

total

price

you

must

not

add

any

other

costs

to

this

price

if

you

bought

the

item

from

another

VAT

registered

business

any

of

the

following

margin

scheme

second

hand

goods

margin

scheme

works

of

art

or

margin

scheme

collectors

items

and

antiques

Selling

When

you

sell

something

you

plan

to

claim

for

under

a

VAT

margin

scheme

you

must

give

the

buyer

an

invoice

that

includes

date

your

name

address

and

VAT

registration

number

the

buyer

’s

name

and

address

or

that

of

their

business

the

item

’s

unique

stock

book

number

invoice

number

item

description

total

price

you

must

not

show

VAT

separately

any

of

the

following

margin

scheme

second

hand

goods

margin

scheme

works

of

art

or

margin

scheme

collectors

items

and

antiques

There

are

special

rules

for

using

the

margin

scheme

for

imports

and

exports

outside

the

UK

Find

out

more

about

the

rules

VAT

return

You

must

show

any

goods

you

bought

or

sold

using

a

margin

scheme

on

your

VAT

return

Filling

in

your

VAT

return

Box

on

the

VAT

return

form

What

to

fill

in

Box

Include

the

output

tax

due

on

all

eligible

goods

sold

in

the

period

covered

by

the

return

Box

Include

the

full

selling

price

of

all

eligible

goods

sold

in

the

period

less

any

VAT

due

on

the

margin

Box

Include

the

full

purchase

price

of

eligible

goods

bought

in

the

period

You

do

not

have

to

include

margin

scheme

purchases

or

sales

in

boxes

and

of

your

VAT

return


Overview

When

travelling

with

your

pet

dog

cat

or

ferret

abroad

what

you

need

to

do

will

depend

on

what

country

you

’re

going

to

There

are

different

rules

for

travelling

with

your

pet

to

an

EU

country

or

Northern

Ireland

and

for

taking

your

pet

to

a

non

EU

country

There

’s

different

guidance

if

you

’re

bringing

your

pet

dog

cat

or

ferret

to

the

UK

Travelling

to

an

EU

country

or

Northern

Ireland

You

can

no

longer

use

a

pet

passport

issued

in

Great

Britain

England

Wales

and

Scotland

for

travel

to

an

EU

country

or

Northern

Ireland

You

can

still

use

a

pet

passport

issued

in

an

EU

country

or

Northern

Ireland

When

travelling

to

an

EU

country

or

Northern

Ireland

your

pet

needs

a

microchip

a

valid

rabies

vaccination

an

animal

health

certificate

unless

you

have

a

pet

passport

issued

in

an

EU

country

or

Northern

Ireland

tapeworm

treatment

for

dogs

if

you

’re

travelling

directly

to

Finland

Ireland

Northern

Ireland

Norway

or

Malta

These

requirements

also

apply

to

assistance

dogs

Check

the

rules

of

the

country

you

’re

travelling

to

for

any

additional

restrictions

or

requirements

before

you

travel

Travelling

from

Great

Britain

to

Northern

Ireland

in

early

If

you

have

a

pet

passport

issued

in

Northern

Ireland

contact

your

vet

for

advice

before

travelling

You

can

also

read

about

changes

to

pet

travel

on

the

NIDirect

website

Arriving

in

an

EU

country

or

Northern

Ireland

You

’ll

need

to

go

through

a

travellers

point

of

entry

when

you

arrive

in

an

EU

country

or

Northern

Ireland

You

may

need

to

show

your

pet

’s

animal

health

certificate

along

with

proof

of

their

microchip

rabies

vaccination

tapeworm

treatment

if

required

Repeat

trips

to

an

EU

country

or

Northern

Ireland

Your

pet

will

need

a

new

animal

health

certificate

for

each

trip

to

an

EU

country

or

Northern

Ireland

Your

pet

will

not

need

a

repeat

rabies

vaccination

so

long

as

it

’s

rabies

vaccinations

are

up

to

date

Your

dog

will

need

tapeworm

treatment

for

each

trip

if

you

’re

travelling

directly

to

Finland

Ireland

Malta

Northern

Ireland

or

Norway

Travelling

with

more

than

pets

You

can

not

take

more

than

pets

to

an

EU

country

or

Northern

Ireland

unless

you

’re

attending

or

training

for

a

competition

show

sporting

event

You

’ll

need

written

evidence

of

registration

for

the

event

when

you

travel

All

your

pets

must

be

attending

the

event

or

training

be

over

months

old

meet

all

the

other

requirements

for

pet

travel

to

that

country

Exporting

pets

for

commercial

purposes

Read

the

Border

Operating

Model

if

you

want

to

export

pets

to

an

EU

country

or

Northern

Ireland

for

commercial

reasons

such

as

change

of

ownership

Travelling

to

a

non

EU

country

If

you

’re

travelling

to

a

non

EU

country

you

’ll

need

to

get

an

export

health

certificate

EHC

You

’ll

also

need

to

complete

an

export

application

form

EXA

if

you

’re

in

England

Scotland

or

Wales

The

export

health

certificate

and

the

export

application

form

for

each

country

and

pet

will

tell

you

how

to

apply

An

EHC

checks

that

your

pet

meets

the

health

requirements

of

the

country

you

’re

travelling

to

You

must

nominate

an

official

vet

who

will

be

sent

the

EHC

They

’ll

check

your

pet

has

met

the

correct

health

and

identification

requirements

before

you

travel

Check

the

rules

of

the

country

you

’re

travelling

to

for

any

additional

restrictions

or

requirements

before

you

travel

Getting

an

animal

health

certificate

You

need

an

animal

health

certificate

for

your

dog

cat

or

ferret

if

you

’re

travelling

from

Great

Britain

England

Wales

and

Scotland

to

an

EU

country

or

Northern

Ireland

You

do

not

need

an

animal

health

certificate

if

you

have

a

pet

passport

issued

in

an

EU

country

or

Northern

Ireland

How

to

get

an

animal

health

certificate

You

must

take

your

pet

to

your

vet

to

get

an

animal

health

certificate

You

need

to

do

this

no

more

than

days

before

you

travel

The

certificate

needs

to

be

signed

by

an

official

veterinarian

OV

Check

your

vet

can

issue

animal

health

certificates

If

they

can

not

ask

them

to

help

you

find

an

OV

When

you

visit

your

vet

you

’ll

need

to

take

proof

of

your

pet

’s

microchipping

date

vaccination

history

Your

pet

’s

animal

health

certificate

will

be

valid

after

the

date

of

issue

for

days

for

entry

into

the

EU

or

Northern

Ireland

months

for

onward

travel

within

the

EU

months

for

re

entry

to

Great

Britain

Your

pet

will

need

a

new

animal

health

certificate

for

each

trip

to

an

EU

country

or

Northern

Ireland

from

Great

Britain

Microchip

You

must

get

your

pet

microchipped

before

or

at

the

same

time

as

their

rabies

vaccination

If

you

do

not

they

’ll

need

to

be

vaccinated

again

Microchipping

for

pet

travel

can

only

be

done

by

a

vet

a

vet

nurse

student

vet

or

student

vet

nurse

directed

by

a

vet

someone

trained

in

microchipping

before

December

and

with

practical

experience

someone

who

has

been

assessed

on

an

approved

training

course

contact

the

Department

of

Agriculture

Environment

and

Rural

Affairs

DAERA

if

the

course

was

in

Northern

Ireland

Make

sure

your

vet

puts

the

microchip

number

in

your

animal

health

certificate

The

date

must

be

before

your

pet

’s

vaccinations

Reading

the

microchip

Airlines

train

and

ferry

companies

in

the

EU

can

read

microchips

that

meet

International

Organization

for

Standardization

ISO

standards

ISO

and

ISO

You

may

have

to

bring

your

own

microchip

reader

when

you

travel

if

your

pet

’s

microchip

does

not

meet

ISO

standards

You

should

check

with

your

travel

company

before

you

leave

If

the

microchip

can

not

be

read

You

’ll

have

to

do

all

the

preparation

again

if

your

vet

can

not

read

the

microchip

This

means

you

’ll

have

to

ask

your

vet

to

rechip

your

pet

revaccinate

your

pet

issue

a

new

animal

health

certificate

if

you

’re

travelling

to

the

EU

or

Northern

Ireland

record

new

microchips

in

the

Marking

of

animals

section

of

the

new

animal

health

certificate

You

’ll

have

to

wait

the

required

time

before

you

can

travel

if

your

pet

is

revaccinated

or

has

new

blood

tests

If

the

microchip

can

only

sometimes

be

read

Your

vet

should

try

to

read

the

microchip

If

they

get

a

reading

they

can

rechip

your

pet

the

original

chip

is

not

removed

This

must

be

recorded

in

the

animal

health

certificate

in

the

Marking

of

animals

section

with

the

number

of

the

old

and

new

chips

the

date

they

were

read

the

date

the

new

chip

was

inserted

The

vet

must

sign

and

stamp

the

page

in

the

animal

health

certificate

Your

vet

should

record

in

the

Others

section

of

the

animal

health

certificate

that

your

pet

has

been

rechipped

Tattoo

You

do

not

need

to

have

your

pet

microchipped

if

it

’s

been

tattooed

with

an

identification

number

and

all

of

the

following

are

true

you

’re

travelling

to

the

EU

or

Northern

Ireland

your

pet

was

tattooed

on

or

before

July

the

tattoo

is

clearly

legible

your

pet

was

vaccinated

against

rabies

after

it

was

tattooed

Your

vet

must

record

the

date

of

tattooing

the

tattoo

number

and

the

date

of

the

rabies

vaccination

in

the

animal

health

certificate

Rabies

vaccination

boosters

and

blood

tests

You

must

get

your

dog

cat

or

ferret

vaccinated

against

rabies

before

it

can

travel

Your

vet

needs

proof

that

your

pet

’s

at

least

weeks

old

before

vaccinating

them

If

you

’re

taking

your

pet

to

the

EU

or

Northern

Ireland

you

must

wait

days

after

the

primary

vaccination

before

you

travel

You

must

get

your

pet

microchipped

before

or

at

the

same

time

as

their

rabies

vaccination

If

you

do

not

they

’ll

need

to

be

vaccinated

again

The

vaccine

must

be

an

inactivated

vaccine

or

recombinant

vaccine

that

’s

approved

in

the

country

of

use

Booster

vaccinations

If

you

’re

travelling

with

your

pet

you

must

get

regular

rabies

booster

vaccinations

for

your

pet

Check

your

animal

health

certificate

to

find

out

when

the

booster

vaccination

is

due

You

will

not

need

to

get

repeat

vaccinations

for

repeat

trips

to

the

EU

or

Northern

Ireland

if

your

pet

’s

rabies

vaccination

is

up

to

date

Vaccination

record

Your

pet

’s

vaccination

record

in

their

animal

health

certificate

must

show

your

pet

’s

date

of

birth

microchip

number

date

it

was

put

in

or

read

and

where

it

is

on

your

pet

’s

body

vaccination

date

vaccine

manufacturer

and

product

name

vaccine

batch

number

date

the

vaccination

is

valid

until

the

vet

’s

signature

and

contact

details

Your

pet

can

be

stopped

from

travelling

if

the

details

in

their

animal

health

certificate

are

in

the

wrong

place

Tapeworm

treatment

for

dogs

A

vet

must

treat

your

dog

for

tapeworm

and

record

it

in

the

animal

health

certificate

if

you

’re

travelling

directly

to

Finland

Ireland

Malta

Northern

Ireland

Norway

The

treatment

must

have

been

given

no

less

than

hours

and

no

more

than

hours

days

before

you

arrive

The

treatment

must

be

approved

for

use

in

the

country

it

’s

being

given

in

contain

praziquantel

or

an

equivalent

proven

to

be

effective

against

the

Echinococcus

multilocularis

tapeworm

Short

trips

If

you

’re

leaving

Great

Britain

England

Wales

and

Scotland

for

a

short

trip

to

visit

countries

other

than

Finland

Ireland

Malta

Northern

Ireland

or

Norway

you

could

have

your

dog

treated

by

a

vet

before

you

go

You

must

wait

for

hours

before

re

entering

Great

Britain

and

return

within

hours

or

you

’ll

need

to

get

another

treatment

abroad

Information

your

vet

needs

to

record

Check

the

vet

has

put

the

following

details

in

the

Echinococcus

treatment

section

of

your

dog

’s

pet

animal

health

certificate

the

name

and

manufacturer

of

the

product

the

date

and

time

they

treated

your

dog

their

stamp

and

signature

Help

and

support

You

can

contact

the

Animal

and

Plant

Health

Agency

APHA

if

you

’ve

got

questions

or

need

more

information

If

you

’re

travelling

to

the

EU

or

Northern

Ireland

Contact

the

Pet

Travel

Scheme

helpline

if

you

need

more

information

about

pet

travel

If

you

’re

travelling

to

a

non

EU

country

Contact

APHA

if

you

need

more

information

about

pet

travel

to

a

non

EU

country


Overview

You

apply

for

a

child

passport

if

your

child

is

under

It

costs

to

apply

online

and

to

apply

with

a

paper

form

from

the

Post

Office

A

child

passport

is

valid

for

years

If

you

’re

travelling

to

the

EU

Switzerland

Norway

Iceland

or

Liechtenstein

you

may

need

to

renew

your

child

’s

passport

before

you

travel

There

are

different

rules

if

you

’re

applying

from

outside

the

UK

Who

can

apply

Someone

with

parental

responsibility

for

the

child

must

apply

for

the

passport

You

need

to

give

both

parents

details

when

you

apply

If

you

can

not

provide

the

other

parent

’s

details

you

need

to

say

why

for

example

you

’re

the

only

parent

named

on

the

birth

certificate

or

you

adopted

the

child

on

your

own

How

long

it

takes

Allow

up

to

weeks

to

get

the

passport

It

takes

longer

to

apply

by

post

than

online

You

may

be

able

to

get

a

passport

urgently

if

you

need

one

sooner

Do

not

book

travel

until

you

have

a

valid

passport

What

you

should

apply

for

Situation

Action

Your

child

is

under

and

has

never

had

a

British

passport

Apply

for

a

first

child

passport

Your

child

is

under

and

has

a

British

passport

Renew

your

child

’s

passport

Your

child

is

under

and

their

British

passport

has

been

lost

or

stolen

Apply

for

a

replacement

passport

Your

child

is

under

and

their

British

passport

is

damaged

Apply

for

a

replacement

passport

Your

child

is

under

and

has

a

British

passport

but

some

of

their

details

have

changed

Apply

for

a

new

passport

Your

child

is

over

or

will

be

in

weeks

and

had

a

British

child

passport

Follow

the

process

for

renewing

or

replacing

an

adult

passport

Your

child

is

over

or

will

be

in

weeks

and

has

never

had

a

British

passport

Apply

for

a

first

adult

passport

Apply

for

a

first

child

passport

If

your

child

has

never

had

a

British

passport

you

must

apply

for

a

first

child

passport

Your

child

must

have

British

nationality

to

be

eligible

for

a

British

passport

Apply

online

To

apply

online

you

’ll

need

a

digital

photo

of

your

child

or

a

device

that

takes

digital

photos

supporting

documents

a

credit

or

debit

card

It

costs

Start

application

Apply

and

pay

for

the

passport

online

Start

now

Ask

someone

to

confirm

your

child

’s

identity

After

you

’ve

paid

and

submitted

the

application

you

’ll

need

to

ask

someone

to

confirm

your

child

’s

identity

Let

the

person

know

that

they

’ll

receive

an

email

from

HM

Passport

Office

telling

them

what

to

do

They

’ll

confirm

your

child

’s

identity

online

they

do

not

need

to

sign

a

printed

photo

Find

out

who

can

confirm

your

child

’s

identity

and

what

they

need

to

do

Apply

by

post

You

can

apply

by

post

by

either

getting

a

paper

form

from

a

Post

Office

that

offers

the

Passport

Check

and

Send

service

contacting

the

Passport

Adviceline

to

get

a

form

posted

to

you

Fill

in

sections

and

of

the

form

Your

child

needs

to

sign

section

if

they

’re

or

over

You

need

to

get

someone

else

known

as

your

countersignatory

to

fill

in

section

and

certify

your

child

’s

photo

Read

the

booklet

that

comes

with

the

form

if

you

need

help

with

your

application

To

send

in

your

application

you

can

either

post

your

form

photos

and

documents

using

the

pre

printed

envelope

that

comes

with

the

form

take

your

form

photos

and

documents

to

the

Post

Office

if

you

want

to

use

the

Passport

Check

and

Send

service

Signing

the

application

Someone

with

parental

responsibility

must

sign

the

form

If

your

child

is

to

they

need

to

sign

the

form

too

Supporting

documents

You

must

send

original

documents

or

official

copies

of

certificates

Photocopies

are

not

accepted

even

certified

copies

If

your

documents

are

not

in

English

or

Welsh

you

’ll

need

to

send

certified

translations

as

well

as

the

originals

You

can

not

send

laminated

documents

If

the

name

on

the

passport

does

not

match

what

’s

on

the

birth

certificate

You

must

send

a

signed

and

dated

letter

from

everyone

with

parental

responsibility

confirming

the

name

change

and

that

they

agree

to

the

child

getting

a

new

passport

a

deed

poll

at

least

one

piece

of

evidence

that

shows

the

new

name

being

used

for

example

NHS

records

child

benefits

or

school

records

What

documents

to

provide

if

you

apply

online

If

you

apply

online

you

’ll

be

told

what

documents

you

need

to

provide

What

documents

to

send

if

you

apply

by

post

If

you

apply

by

post

you

must

send

new

photos

of

your

child

the

child

’s

full

birth

or

adoption

certificate

the

one

with

parent

’s

details

on

it

proof

that

your

child

has

British

nationality

for

example

a

British

registration

certificate

parent

’s

passport

details

or

parent

’s

birth

certificates

any

valid

passports

from

a

different

country

belonging

to

the

child

any

court

orders

for

example

that

describe

parental

responsibility

or

residency

arrangements

Read

the

guidance

notes

to

find

out

which

documents

you

need

to

send

Choose

how

you

want

your

documents

sent

back

Your

documents

will

be

sent

back

to

you

by

normal

post

but

you

can

pay

an

extra

to

get

them

sent

by

secure

delivery

Choose

this

service

on

your

application

if

you

want

to

use

it

Getting

your

passport

Your

new

passport

will

be

sent

to

you

by

courier

or

Royal

Mail

They

’ll

either

post

it

through

your

letterbox

hand

it

to

you

if

you

’re

home

leave

a

card

or

post

you

a

letter

saying

how

you

can

get

it

it

will

not

say

the

package

is

your

passport

You

can

track

your

passport

application

Renew

a

child

passport

You

can

apply

to

renew

a

child

passport

online

or

by

post

If

your

child

’s

passport

has

expired

you

must

renew

it

before

they

can

travel

Do

not

book

travel

until

you

have

a

valid

passport

the

new

passport

will

not

have

the

same

number

as

the

old

one

If

your

child

’s

name

or

other

personal

details

have

changed

you

can

not

renew

their

passport

You

must

apply

for

a

new

passport

instead

Renewing

a

passport

before

it

expires

You

need

at

least

months

left

on

your

passport

to

travel

to

certain

countries

Check

the

entry

requirements

of

the

country

your

child

is

visiting

to

see

how

much

time

they

need

on

their

passport

before

they

travel

Time

left

on

your

child

’s

old

passport

will

not

be

added

to

their

new

one

Travelling

to

the

EU

EEA

or

Switzerland

On

the

day

of

travel

to

the

EU

Switzerland

Norway

Iceland

or

Liechtenstein

your

child

will

need

months

left

on

their

passport

This

rule

does

not

apply

to

travel

to

Ireland

You

can

continue

to

use

a

passport

as

long

as

it

’s

valid

for

the

length

of

the

stay

If

your

child

’s

passport

is

burgundy

or

has

European

Union

on

the

cover

they

can

still

use

it

as

long

as

it

has

enough

time

left

on

it

Supporting

documents

To

renew

your

child

’s

passport

you

’ll

need

your

child

’s

old

passport

any

valid

passports

from

a

different

country

your

child

might

have

any

court

orders

for

example

that

describe

parental

responsibility

or

residency

arrangements

You

’ll

also

need

either

digital

or

printed

photos

of

your

child

Renew

online

It

costs

You

can

pay

with

a

credit

or

debit

card

You

’ll

need

a

digital

photo

of

your

child

or

a

device

that

takes

digital

photos

the

supporting

documents

Renew

online

Ask

someone

to

confirm

your

child

’s

identity

If

your

child

is

under

you

’ll

need

to

ask

someone

to

confirm

their

identity

after

you

’ve

submitted

the

application

Let

the

person

know

that

they

’ll

receive

an

email

from

HM

Passport

Office

telling

them

what

to

do

They

’ll

confirm

your

child

’s

identity

online

they

do

not

need

to

sign

a

printed

photo

Find

out

who

can

confirm

your

child

’s

identity

and

what

they

need

to

do

Renew

by

post

It

costs

You

need

to

fill

in

a

paper

application

form

You

can

get

a

paper

form

by

either

going

to

a

Post

Office

that

has

a

Passport

Check

and

Send

service

calling

the

Passport

Adviceline

Fill

in

sections

and

of

the

form

Your

child

needs

to

sign

section

if

they

’re

or

over

If

your

child

is

or

under

or

can

not

be

recognised

from

their

old

passport

photo

you

’ll

need

to

get

someone

else

known

as

a

countersignatory

to

fill

in

section

and

certify

your

child

’s

photo

Read

the

booklet

that

comes

with

the

form

if

you

need

help

with

your

application

To

send

your

application

you

can

either

post

your

form

photos

and

documents

using

the

pre

printed

envelope

that

comes

with

the

form

take

your

form

photos

and

documents

to

the

Post

Office

if

you

want

to

use

the

Passport

Check

and

Send

service

Signing

the

application

Someone

with

parental

responsibility

must

sign

the

form

If

your

child

is

to

they

need

to

sign

the

form

too

Countersigning

the

application

If

your

child

is

under

you

’ll

need

to

get

their

application

and

one

of

their

photos

countersigned

If

your

child

is

or

over

you

only

need

to

do

this

if

they

can

not

be

recognised

from

the

photo

in

their

current

passport

Choose

how

you

want

your

documents

sent

back

Your

documents

will

be

sent

back

to

you

by

normal

post

but

you

can

pay

an

extra

to

get

them

sent

by

secure

delivery

Choose

this

service

on

your

application

if

you

want

to

use

it

Getting

your

passport

Your

new

passport

will

be

sent

to

you

by

courier

or

Royal

Mail

They

’ll

either

post

it

through

your

letterbox

hand

it

to

you

if

you

’re

home

leave

a

card

or

post

you

a

letter

saying

how

you

can

get

it

it

will

not

say

the

package

is

your

passport

You

can

track

your

passport

application

Replace

a

lost

or

stolen

child

passport

If

your

child

’s

passport

has

been

lost

or

stolen

you

can

apply

for

a

replacement

You

must

cancel

a

lost

or

stolen

passport

as

soon

as

possible

This

will

reduce

the

risk

of

anyone

else

using

it

Supporting

documents

To

replace

your

child

’s

passport

you

’ll

need

any

valid

passports

from

a

different

country

your

child

might

have

any

court

orders

for

example

that

describe

parental

responsibility

or

residency

arrangements

You

’ll

also

need

either

digital

or

printed

photos

of

your

child

Apply

online

You

can

apply

for

a

replacement

child

passport

online

It

costs

You

can

pay

with

a

credit

or

debit

card

You

’ll

need

a

digital

photo

of

your

child

or

a

device

that

takes

digital

photos

any

supporting

documents

Apply

online

Ask

someone

to

confirm

your

child

’s

identity

You

’ll

need

to

ask

someone

to

confirm

your

child

’s

identity

Let

the

person

know

that

they

’ll

receive

an

email

from

HM

Passport

Office

telling

them

what

to

do

They

’ll

confirm

your

child

’s

identity

online

they

do

not

need

to

sign

a

printed

photo

Find

out

who

can

confirm

your

child

’s

identity

and

what

they

need

to

do

Apply

by

post

You

can

apply

by

post

by

either

getting

a

paper

form

from

a

Post

Office

that

offers

the

Passport

Check

and

Send

service

contacting

the

Passport

Adviceline

to

get

a

form

posted

to

you

Fill

in

sections

and

of

the

form

Your

child

needs

to

sign

section

if

they

’re

or

over

You

’ll

need

new

printed

photos

of

your

child

Follow

the

rules

for

printed

passport

photos

To

send

in

your

application

you

can

either

post

your

form

photos

and

documents

using

the

pre

printed

envelope

that

comes

with

the

form

take

your

form

photos

and

documents

to

the

Post

Office

if

you

want

to

use

the

Passport

Check

and

Send

service

Signing

the

application

Someone

with

parental

responsibility

must

sign

the

form

If

your

child

is

to

they

need

to

sign

the

form

too

Countersigning

the

application

You

must

get

the

application

form

and

one

of

your

child

’s

photos

countersigned

Read

the

booklet

that

comes

with

the

form

if

you

need

help

with

your

application

Choose

how

you

want

your

documents

sent

back

Your

documents

will

be

sent

back

to

you

by

normal

post

but

you

can

pay

an

extra

to

get

them

sent

by

secure

delivery

Choose

this

service

on

your

application

if

you

want

to

use

it

Getting

your

passport

Your

new

passport

will

be

sent

to

you

by

courier

or

Royal

Mail

They

’ll

either

post

it

through

your

letterbox

hand

it

to

you

if

you

’re

home

leave

a

card

or

post

you

a

letter

saying

how

you

can

get

it

it

will

not

say

the

package

is

your

passport

You

can

track

your

passport

application

Replace

a

damaged

child

passport

If

your

child

’s

passport

is

damaged

you

’ll

need

to

apply

for

a

replacement

You

can

apply

online

or

by

post

Supporting

documents

You

must

send

all

of

the

following

with

your

application

the

damaged

passport

a

letter

from

someone

with

parental

responsibility

explaining

how

the

damage

happened

if

you

apply

by

post

any

valid

passports

from

a

different

country

your

child

might

have

any

court

orders

for

example

that

describe

parental

responsibility

or

residency

arrangements

You

’ll

also

need

either

digital

or

printed

photos

of

your

child

Apply

online

It

costs

You

can

pay

with

a

credit

or

debit

card

You

’ll

need

a

digital

photo

of

your

child

or

a

device

that

takes

digital

photos

the

supporting

documents

Apply

online

Ask

someone

to

confirm

your

child

’s

identity

If

your

child

is

under

you

’ll

need

to

ask

someone

to

confirm

your

child

’s

identity

Let

the

person

know

that

they

’ll

receive

an

email

from

HM

Passport

Office

telling

them

what

to

do

They

’ll

confirm

your

child

’s

identity

online

they

do

not

need

to

sign

a

printed

photo

Find

out

who

can

confirm

your

child

’s

identity

and

what

they

need

to

do

Apply

by

post

You

can

apply

by

post

by

either

getting

a

paper

form

from

a

Post

Office

that

offers

the

Passport

Check

and

Send

service

contacting

the

Passport

Adviceline

to

get

a

form

posted

to

you

Fill

in

sections

and

of

the

form

Your

child

needs

to

sign

section

if

they

’re

or

over

To

send

in

your

application

you

can

either

post

your

form

photos

and

documents

using

the

pre

printed

envelope

that

comes

with

the

form

take

your

form

photos

and

documents

to

the

Post

Office

if

you

want

to

use

the

Passport

Check

and

Send

service

Signing

the

application

Someone

with

parental

responsibility

must

sign

the

form

If

your

child

is

to

they

need

to

sign

the

form

too

Countersigning

the

application

You

must

get

the

application

form

and

one

of

your

child

’s

photos

countersigned

Read

the

booklet

that

comes

with

the

form

if

you

need

help

with

your

application

Choose

how

you

want

your

documents

sent

back

Your

documents

will

be

sent

back

to

you

by

normal

post

but

you

can

pay

an

extra

to

get

them

sent

by

secure

delivery

Choose

this

service

on

your

application

if

you

want

to

use

it

Getting

your

passport

Your

new

passport

will

be

sent

to

you

by

courier

or

Royal

Mail

They

’ll

either

post

it

through

your

letterbox

hand

it

to

you

if

you

’re

home

leave

a

card

or

post

you

a

letter

saying

how

you

can

get

it

it

will

not

say

the

package

is

your

passport

You

can

track

your

passport

application

Change

the

name

or

personal

details

on

a

child

passport

Your

child

will

need

to

get

a

new

passport

if

they

’ve

changed

their

name

Fill

in

the

passport

application

with

the

name

that

you

want

printed

on

the

passport

Contact

the

Passport

Adviceline

if

you

’re

changing

any

other

personal

details

on

a

child

passport

This

could

include

date

of

birth

place

of

birth

or

national

status

Apply

online

You

can

apply

for

a

new

child

passport

online

You

’ll

need

a

digital

photo

of

your

child

or

a

device

that

takes

digital

photos

You

’ll

be

told

where

to

send

your

supporting

documents

when

you

apply

Ask

someone

to

confirm

your

child

’s

identity

If

your

child

is

under

you

’ll

need

to

ask

someone

to

confirm

their

identity

after

you

’ve

submitted

the

application

Let

the

person

know

that

they

’ll

receive

an

email

from

HM

Passport

Office

telling

them

what

to

do

They

’ll

confirm

your

child

’s

identity

online

they

do

not

need

to

sign

a

printed

photo

Find

out

who

can

confirm

your

child

’s

identity

and

what

they

need

to

do

Apply

by

post

You

can

apply

by

post

by

either

getting

a

paper

form

from

a

Post

Office

that

offers

the

Passport

Check

and

Send

service

contacting

the

Passport

Adviceline

to

get

a

form

posted

to

you

Fill

in

sections

and

of

the

form

Your

child

needs

to

sign

section

if

they

’re

or

over

If

your

child

is

or

under

or

can

not

be

recognised

from

their

old

passport

photo

you

’ll

need

to

get

someone

else

known

as

a

countersignatory

to

fill

in

section

and

certify

your

child

’s

photo

Read

the

booklet

that

comes

with

the

form

if

you

need

help

with

your

application

To

send

in

your

application

you

can

either

post

your

form

photos

and

documents

using

the

pre

printed

envelope

that

comes

with

the

form

take

your

form

photos

and

documents

to

the

Post

Office

if

you

want

to

use

the

Passport

Check

and

Send

service

Signing

the

application

Someone

with

parental

responsibility

must

sign

the

form

If

your

child

is

to

they

need

to

sign

the

form

too

Supporting

documents

You

must

send

the

old

passport

a

deed

poll

or

similar

document

about

the

name

change

at

least

one

piece

of

evidence

that

shows

the

new

name

being

used

for

example

NHS

records

child

benefits

or

school

records

written

consent

from

everyone

with

parental

responsibility

new

photos

of

your

child

if

you

apply

by

post

Choose

how

you

want

your

documents

sent

back

Your

documents

will

be

sent

back

to

you

by

normal

post

but

you

can

pay

an

extra

to

get

them

sent

by

secure

delivery

Choose

this

service

on

your

application

if

you

want

to

use

it

Getting

your

passport

Your

new

passport

will

be

sent

to

you

by

courier

or

Royal

Mail

They

’ll

either

post

it

through

your

letterbox

hand

it

to

you

if

you

’re

home

leave

a

card

or

post

you

a

letter

saying

how

you

can

get

it

it

will

not

say

the

package

is

your

passport

You

can

track

your

passport

application

Adopted

or

fostered

children

If

your

child

was

adopted

in

the

UK

Your

child

can

get

a

British

passport

if

either

adoptive

parent

is

British

and

was

usually

living

in

the

UK

habitually

resident

when

you

adopted

your

child

You

must

send

your

child

’s

adoption

certificate

showing

the

British

parent

’s

details

You

must

also

send

one

of

the

following

the

British

passport

details

for

either

parent

a

UK

birth

certificate

for

either

parent

a

Home

Office

certificate

of

registration

or

naturalisation

for

either

parent

the

passport

that

was

valid

at

the

time

of

the

child

’s

birth

for

either

parent

If

your

child

was

adopted

overseas

Adopted

before

June

Your

child

does

not

automatically

qualify

for

a

British

passport

even

if

one

of

the

parents

is

a

British

citizen

The

adoption

may

be

recognised

for

parental

responsibility

purposes

but

not

for

nationality

purposes

depending

on

the

country

the

adoption

took

place

in

Adopted

on

or

after

June

Your

child

can

get

a

British

passport

if

either

parent

is

British

and

the

British

parent

was

usually

living

habitually

resident

in

the

UK

when

the

child

was

adopted

Only

adoptions

conducted

under

the

Hague

Convention

are

recognised

for

nationality

purposes

You

must

send

the

child

’s

full

Hague

Convention

adoption

certificate

showing

the

parents

details

You

must

also

send

evidence

of

the

British

parent

’s

nationality

status

such

as

a

British

passport

issued

before

the

date

of

adoption

put

the

passport

number

on

your

application

If

you

do

not

have

a

British

passport

there

are

other

documents

you

can

send

Foster

children

and

children

in

care

You

must

contact

the

Passport

Adviceline

if

you

want

a

passport

for

a

child

who

’s

in

care

This

includes

a

child

you

’re

fostering

Get

help

Contact

the

Passport

Adviceline

if

you

are

not

sure

what

documents

you

need

or

if

your

circumstances

are

more

complicated

Surrogacy

and

sperm

donation

Children

born

through

surrogacy

As

well

as

your

other

documents

you

need

to

send

a

letter

giving

details

of

your

surrogacy

arrangement

evidence

of

your

surrogacy

treatment

such

as

a

letter

from

the

clinic

where

it

took

place

proof

that

your

child

has

a

claim

to

British

nationality

proof

of

your

identity

for

example

your

passport

or

birth

certificate

proof

of

your

marriage

or

civil

partnership

if

this

is

relevant

to

your

application

If

you

’ve

been

granted

a

parental

order

you

also

need

to

send

the

parental

order

if

you

have

it

your

child

’s

birth

certificate

issued

after

the

parental

order

was

granted

If

you

’ve

not

been

granted

a

parental

order

and

your

child

was

born

in

the

UK

you

can

send

their

full

UK

birth

certificate

instead

If

you

’ve

not

been

granted

a

parental

order

and

your

child

was

born

outside

the

UK

there

are

special

rules

about

applying

for

a

passport

Sperm

donation

If

your

child

was

conceived

through

sperm

donation

and

born

in

the

UK

you

need

to

send

their

birth

certificate

when

you

apply

You

do

not

need

to

say

they

were

conceived

through

sperm

donation

There

are

different

rules

if

they

were

born

in

another

country

Get

help

Contact

the

Passport

Adviceline

if

you

are

not

sure

what

documents

you

need

or

if

your

circumstances

are

more

complicated


Overview

There

are

restrictions

on

what

items

you

can

take

in

your

hand

luggage

and

hold

luggage

when

boarding

a

plane

in

the

UK

There

are

different

rules

if

you

’re

taking

goods

to

sell

or

temporarily

abroad

for

business

reasons

for

example

sales

samples

professional

equipment

or

musical

instruments

for

a

performance

Airport

security

staff

will

not

let

anything

through

that

they

consider

dangerous

even

if

it

’s

normally

allowed

in

hand

luggage

Hand

luggage

allowances

Check

with

your

airline

how

many

and

what

size

bags

you

can

take

on

the

plane

with

you

Check

the

rules

for

electronic

items

and

devices

you

’re

allowed

to

take

on

a

flight

before

you

travel

there

are

different

rules

depending

on

which

country

you

are

travelling

to

or

from

Taking

liquids

through

security

There

are

restrictions

on

the

amount

of

liquids

you

can

take

in

your

hand

luggage

If

possible

pack

liquids

in

your

hold

baggage

luggage

that

you

check

in

Liquids

include

all

drinks

including

water

liquid

or

semi

liquid

foods

for

example

soup

jam

honey

and

syrups

cosmetics

and

toiletries

including

creams

lotions

oils

perfumes

mascara

and

lip

gloss

sprays

including

shaving

foam

hairspray

and

spray

deodorants

pastes

including

toothpaste

gels

including

hair

and

shower

gel

contact

lens

solution

any

other

solutions

and

items

of

similar

consistency

If

you

do

take

liquids

in

your

hand

luggage

containers

must

hold

no

more

than

containers

must

be

in

a

single

transparent

resealable

plastic

bag

which

holds

no

more

than

a

litre

and

measures

approximately

cm

x

cm

contents

must

fit

comfortably

inside

the

bag

so

it

can

be

sealed

the

bag

must

not

be

knotted

or

tied

at

the

top

you

’re

limited

to

plastic

bag

per

person

you

must

show

the

bag

at

the

airport

security

point

Liquids

in

containers

larger

than

generally

can

not

go

through

security

even

if

the

container

is

only

part

full

There

are

some

exemptions

Exemptions

You

can

take

liquid

containers

larger

than

through

security

if

they

are

for

essential

medical

purposes

are

for

special

dietary

requirements

contain

baby

food

or

baby

milk

You

can

also

take

liquids

bought

at

an

airport

or

on

a

plane

such

as

duty

free

through

security

if

the

items

are

sealed

inside

a

security

bag

when

you

buy

them

the

receipt

for

the

items

is

sealed

in

the

security

bag

and

visible

You

must

not

open

the

security

bag

until

you

reach

your

final

destination

Airport

staff

may

need

to

open

the

items

to

screen

the

liquid

at

the

security

point

Liquid

restrictions

outside

the

EU

Countries

outside

the

EU

might

have

different

rules

on

carrying

liquids

as

a

transit

or

transfer

passenger

You

should

check

these

rules

with

the

relevant

airlines

and

airports

before

travelling

Lighters

You

can

only

carry

lighter

on

board

You

should

put

it

inside

a

resealable

plastic

bag

like

the

ones

used

for

liquids

which

you

must

keep

on

you

throughout

the

flight

You

can

not

put

it

in

your

hold

luggage

put

it

in

your

hand

luggage

after

screening

Food

and

powders

Food

items

and

powders

in

your

hand

luggage

can

obstruct

images

on

x

ray

machines

Your

bags

may

need

to

be

checked

again

manually

by

security

You

can

put

these

items

in

your

hold

luggage

to

minimise

delays

Baby

food

and

baby

milk

When

travelling

with

a

baby

you

’re

allowed

to

take

enough

baby

food

baby

milk

and

sterilised

water

for

the

journey

There

is

no

legal

limit

to

how

much

you

can

take

however

check

with

your

airport

before

you

travel

You

can

carry

breast

milk

in

hand

luggage

even

if

you

’re

not

travelling

with

a

baby

You

can

not

carry

frozen

breast

milk

in

hand

luggage

Individual

containers

of

breast

milk

must

hold

no

more

than

Each

container

will

need

to

be

screened

at

the

security

point

Airport

staff

might

need

to

open

the

containers

to

screen

the

liquids

Allowed

in

hand

luggage

Allowed

in

hold

luggage

Breast

milk

Yes

in

containers

up

to

Yes

Frozen

breast

milk

No

Yes

Formula

milk

cow

’s

milk

Yes

baby

must

be

present

Yes

Sterilised

water

for

the

baby

Yes

baby

must

be

present

Yes

Soya

milk

for

babies

Yes

baby

must

be

present

Yes

Baby

food

Yes

baby

must

be

present

Yes

Cooling

gel

packs

Yes

Yes

Personal

items

Musical

instruments

Contact

your

airline

before

you

book

if

you

want

to

travel

with

a

large

musical

instrument

You

may

need

to

make

special

arrangements

such

as

buying

an

extra

seat

Musical

instruments

will

be

screened

separately

Mobility

aids

Pushchairs

walking

aids

and

wheelchairs

are

usually

allowed

in

the

cabin

but

will

need

to

be

security

screened

first

For

battery

powered

wheelchairs

or

mobility

aids

check

with

your

airline

first

Other

personal

items

Allowed

in

hand

luggage

Allowed

in

hold

luggage

Corkscrew

No

Yes

Spoon

Yes

Yes

Knife

with

a

sharp

or

pointed

blade

and/or

blade

longer

than

cm

No

Yes

check

with

your

airline

Small

scissors

with

blades

no

longer

than

cm

Yes

Yes

Large

scissors

with

blades

longer

than

cm

No

Yes

check

with

your

airline

Round

ended

blunt

scissors

Yes

Yes

Fixed

cartridge

razor

blades

disposable

razor

Yes

Yes

Nail

clippers

nail

file

Yes

Yes

Tweezers

Yes

Yes

Knitting

needles

Yes

Yes

Sewing

needle

Yes

Yes

Umbrella

Yes

Yes

Walking

stick

cane

walking

aid

Yes

Yes

Pushchair

Yes

Yes

Wheelchair

Yes

Yes

Safety

matches

Yes

No

Non

safety

matches

No

No

Fireworks

flares

and

other

pyrotechnics

including

party

poppers

and

toy

caps

No

No

Cigarette

lighter

No

but

you

can

put

a

lighter

in

a

plastic

liquids

bag

and

keep

it

on

your

person

No

Contact

lens

solution

Yes

up

to

Yes

Medicines

medical

equipment

and

dietary

requirements

You

’re

allowed

to

carry

the

following

in

your

hand

luggage

essential

medicines

of

more

than

including

liquid

dietary

foodstuffs

and

inhalers

medical

equipment

if

it

’s

essential

for

your

journey

You

’ll

need

supporting

documentation

from

a

relevant

medical

professional

for

example

a

letter

from

your

doctor

or

a

copy

of

your

prescription

Airport

staff

might

need

to

open

the

containers

to

screen

the

liquids

at

the

security

point

Medical

equipment

is

screened

separately

Allowed

in

hand

luggage

Allowed

in

hold

luggage

Tablets

and

capsules

Yes

Yes

Essential

liquid

medicines

Yes

Yes

Hypodermic

syringes

Yes

Yes

Inhalers

Yes

Yes

Cooling

gel

packs

Yes

Yes

Medical

equipment

for

example

CPAP

and

TENS

machines

Yes

Yes

Special

food

and

liquids

needed

for

medical

reasons

Yes

Yes

Oxygen

cylinders

Contact

your

airline

Contact

your

airline

Electronic

devices

and

electrical

items

You

can

only

take

certain

electronic

devices

and

electrical

items

on

flights

to

the

UK

Allowed

in

hand

luggage

Allowed

in

hold

luggage

Mobile

phone

Yes

Yes

Laptop

Yes

Yes

Tablet

devices

Yes

Yes

player

Yes

Yes

Hairdryer

or

straighteners

Yes

Yes

Travel

iron

Yes

Yes

Electric

shaver

Yes

Yes

E

cigarettes

Yes

No

Some

airlines

might

also

have

different

restrictions

Check

with

your

airline

before

you

travel

if

you

’re

not

sure

about

what

you

can

take

as

hand

luggage

Cameras

You

can

usually

take

camera

equipment

in

your

hand

and

hold

luggage

There

might

be

restrictions

on

specialist

equipment

for

example

professional

video

cameras

Make

sure

your

devices

are

charged

Make

sure

your

electronic

devices

are

charged

before

you

travel

If

your

device

does

not

switch

on

when

requested

you

will

not

be

allowed

to

take

it

onto

the

aircraft

Batteries

for

your

device

Check

the

restrictions

on

certain

types

of

batteries

or

contact

your

airline

if

you

’re

not

sure

what

you

can

carry

Gas

powered

hair

curlers

You

can

take

hair

curlers

containing

a

gas

cartridge

in

hand

or

hold

luggage

as

long

as

the

safety

cover

is

fitted

at

all

times

You

must

not

take

separate

gas

cartridges

on

board

Sports

equipment

Allowed

in

hand

luggage

Allowed

in

hold

luggage

Sports

parachute

Yes

Yes

Heavy

bats

and

sticks

including

baseball

softball

and

cricket

bats

No

Yes

Tennis

racquets

Yes

Yes

Snooker

pool

or

billiard

cue

Yes

Yes

Golf

clubs

No

Yes

Darts

No

Yes

Walking

hiking

poles

No

Yes

Fishing

rod

Yes

Yes

Catapult

No

Yes

Firearms

including

replica

firearms

No

Check

with

your

airline

before

you

travel

Harpoon

or

spear

gun

No

Check

with

your

airline

before

you

travel

Crossbow

No

Yes

Martial

arts

equipment

including

knuckledusters

clubs

coshes

rice

flails

and

nunchuks

No

Yes

Diving

equipment

Check

with

your

airline

before

you

travel

Check

with

your

airline

before

you

travel

Work

tools

Allowed

in

hand

luggage

Allowed

in

hold

luggage

Tool

with

a

blade

or

shaft

longer

than

cm

for

example

chisel

No

Yes

Drill

and

drill

bits

No

Yes

Stanley

knife

No

Yes

Saw

including

portable

power

saw

No

Yes

Screwdriver

No

Yes

Hammer

No

Yes

Pliers

No

Yes

Wrench

or

spanner

No

Yes

Bolt

gun

or

nail

gun

No

Yes

Crowbar

No

Yes

Blowtorch

No

Yes

Chemicals

and

toxic

substances

You

can

not

take

any

of

these

items

as

hand

luggage

or

in

the

hold

oxidisers

and

organic

peroxides

including

bleach

and

car

body

repair

kits

acids

and

alkalis

for

example

spillable

wet

batteries

corrosives

or

bleaching

agents

including

mercury

and

chlorine

vehicle

batteries

and

fuel

systems

self

defence

or

disabling

sprays

for

example

mace

pepper

spray

radioactive

materials

including

medicinal

or

commercial

isotopes

poisons

or

toxic

substances

for

example

rat

poison

biological

hazards

for

example

infected

blood

bacteria

viruses

materials

that

could

spontaneously

combust

burst

into

flames

fire

extinguishers

Ammunition

You

can

not

take

any

guns

or

firearms

including

air

rifles

and

starting

pistols

as

hand

luggage

You

may

be

able

to

take

them

as

hold

luggage

check

with

your

airline

before

you

travel

You

can

not

take

any

of

these

items

as

hand

luggage

or

in

the

hold

blasting

caps

detonators

and

fuses

imitation

explosive

devices

including

replica

or

model

guns

mines

grenades

and

other

explosive

military

stores

fireworks

and

pyrotechnics

smoke

canisters

smoke

cartridges

dynamite

gunpowder

plastic

explosives

including

black

powder

and

percussion

caps

flares

hand

grenades

gun

cigarette

lighters


Overview

You

might

need

to

pay

a

healthcare

surcharge

called

the

immigration

health

surcharge

or

IHS

as

part

of

your

immigration

application

Whether

you

need

to

pay

depends

on

the

immigration

status

you

’re

applying

for

When

you

must

pay

If

you

’re

making

your

immigration

application

online

you

pay

the

surcharge

as

part

of

your

application

or

when

you

book

an

appointment

If

you

’re

applying

by

post

you

pay

the

surcharge

online

before

you

send

your

application

You

’ll

need

to

include

the

IHS

reference

number

on

your

application

form

When

you

can

start

to

use

the

NHS

You

can

start

using

the

National

Health

Service

NHS

when

both

you

’ve

paid

the

healthcare

surcharge

or

are

exempt

from

paying

it

your

visa

or

immigration

application

is

granted

You

’ll

still

need

to

pay

for

certain

types

of

services

such

as

prescriptions

dental

treatment

eye

tests

and

assisted

conception

When

you

access

healthcare

in

the

UK

you

may

need

to

provide

your

biometric

residence

permit

if

you

have

one

prove

your

status

online

using

a

share

code

if

you

have

a

digital

immigration

status

Who

needs

to

pay

You

usually

need

to

pay

the

healthcare

surcharge

if

you

’re

applying

for

a

visa

or

immigration

application

for

more

than

months

if

you

’re

applying

outside

the

UK

for

any

length

of

time

if

you

’re

applying

inside

the

UK

You

do

not

need

to

pay

if

you

’re

applying

for

a

visitor

visa

or

to

remain

in

the

UK

permanently

You

still

need

to

pay

even

if

you

have

private

medical

insurance

Who

only

needs

an

IHS

reference

number

You

still

need

to

use

the

payment

service

to

get

an

immigration

health

surcharge

IHS

reference

number

but

you

will

not

need

to

pay

if

you

’re

a

child

under

who

has

been

taken

into

care

by

a

local

authority

you

’re

a

relevant

civilian

employee

at

NATO

or

the

Australian

Department

of

Defence

in

the

UK

or

you

’re

their

dependant

The

service

will

tell

you

that

you

do

not

have

to

pay

anything

and

will

give

you

your

healthcare

surcharge

reference

number

for

your

application

You

’ll

be

able

to

use

the

National

Health

Service

NHS

even

if

you

’re

exempt

from

paying

Who

does

not

need

to

pay

or

get

an

IHS

reference

number

You

’ll

be

able

to

use

the

NHS

without

paying

the

surcharge

or

getting

a

reference

number

if

you

’re

applying

for

indefinite

leave

to

enter

or

remain

you

’re

a

health

and

care

worker

who

is

eligible

for

a

Health

and

Care

Worker

visa

or

you

’re

their

dependant

you

’re

applying

to

the

EU

Settlement

Scheme

you

’re

a

diplomat

or

a

member

of

a

visiting

armed

forces

and

not

subject

to

immigration

control

you

’re

a

dependant

of

a

member

of

the

UK

’s

armed

forces

you

’re

the

dependant

of

a

member

of

another

country

’s

armed

forces

who

is

exempt

from

immigration

control

you

’re

applying

for

a

visa

for

the

Isle

of

Man

or

Channel

Islands

you

’re

a

British

Overseas

Territory

citizen

resident

in

the

Falkland

Islands

you

’re

an

asylum

seeker

or

applying

for

humanitarian

protection

or

you

’re

their

dependant

you

’re

a

domestic

worker

who

has

been

identified

as

a

victim

of

slavery

or

human

trafficking

you

’re

applying

for

discretionary

leave

to

remain

in

the

UK

as

someone

who

has

been

identified

as

a

victim

of

slavery

or

human

trafficking

or

you

’re

their

dependant

the

Home

Office

’s

domestic

violence

concession

applies

to

you

or

you

’re

their

dependant

being

made

to

leave

the

UK

would

be

against

your

rights

under

Article

of

the

European

Convention

of

Human

Rights

or

you

’re

their

dependant

you

’re

an

Healthcare

Visitor

you

’re

eligible

for

a

Frontier

Worker

permit

and

have

an

certificate

You

need

to

pay

the

healthcare

surcharge

if

you

apply

for

indefinite

leave

to

remain

but

are

only

given

limited

leave

You

’ll

need

to

pay

before

you

’re

given

the

leave

Visitor

visas

and

short

term

visas

You

do

not

need

to

pay

the

surcharge

or

get

an

IHS

reference

number

if

you

’re

applying

for

a

visitor

visa

visa

for

months

or

less

from

outside

the

UK

You

will

need

to

pay

for

any

NHS

care

you

get

at

the

point

you

use

it

unless

it

’s

a

service

that

’s

free

How

much

you

have

to

pay

You

’ll

have

to

pay

per

year

for

a

student

or

Youth

Mobility

Scheme

visa

for

example

for

a

year

visa

per

year

for

visa

and

immigration

applicants

who

are

under

the

age

of

at

time

of

application

per

year

for

all

other

visa

and

immigration

applications

for

example

for

a

year

visa

Dependants

aged

or

over

usually

need

to

pay

the

same

amount

as

you

The

exact

amount

you

have

to

pay

depends

on

how

much

leave

you

’re

granted

Calculate

how

much

you

’ll

have

to

pay

before

you

apply

You

’ll

pay

half

of

the

yearly

amount

if

your

application

includes

part

of

a

year

that

is

less

than

months

You

’ll

pay

for

a

whole

year

if

your

application

includes

part

of

a

year

that

is

more

than

months

You

’ll

automatically

get

a

partial

refund

if

you

paid

the

healthcare

surcharge

for

more

years

than

you

were

granted

leave

When

you

must

pay

If

you

apply

for

a

visa

online

you

pay

the

surcharge

as

part

of

the

application

If

you

apply

for

a

visa

by

post

you

must

pay

the

surcharge

online

before

you

send

your

application

You

’ll

need

to

include

your

IHS

reference

number

on

the

application

form

If

you

do

not

pay

You

’ll

get

an

email

from

UK

Visas

and

Immigration

if

you

do

not

pay

the

surcharge

or

do

not

pay

enough

as

part

of

your

visa

or

immigration

application

Check

your

junk

folder

if

you

can

not

see

the

email

in

your

inbox

Once

you

get

the

email

you

must

pay

the

surcharge

within

working

days

if

you

’re

inside

the

UK

working

days

if

you

’re

outside

the

UK

Your

visa

or

immigration

application

will

be

turned

down

if

you

do

not

pay

the

full

amount

in

this

time

Pay

the

healthcare

surcharge

If

you

’re

making

an

immigration

application

online

you

pay

the

healthcare

surcharge

as

part

of

the

application

process

You

must

complete

the

payment

and

return

to

the

online

immigration

application

in

less

than

minutes

If

you

’re

making

an

immigration

application

by

post

you

must

pay

the

healthcare

surcharge

before

you

complete

your

application

You

must

pay

the

healthcare

surcharge

by

debit

or

credit

card

If

you

’re

applying

online

you

’ll

be

asked

for

the

start

and

end

dates

on

your

certificate

of

sponsorship

if

you

have

one

your

course

dates

if

you

’re

applying

as

a

student

If

you

’re

applying

by

post

you

’ll

also

be

asked

for

the

type

of

visa

you

’re

applying

for

your

passport

or

travel

document

number

an

email

address

Pay

now

You

need

to

pay

by

cash

at

the

UK

embassy

if

you

’re

in

the

Democratic

People

’s

Republic

of

Korea

Family

members

You

’ll

need

the

same

information

that

you

used

to

pay

for

any

person

applying

for

a

visa

or

other

immigration

application

with

you

for

example

a

dependant

any

person

you

’re

applying

to

join

or

remain

who

is

already

in

the

UK

you

do

not

need

to

add

this

person

’s

details

if

they

are

a

UK

or

EEA

citizen

You

’ll

also

need

their

leave

expiry

date

if

you

’re

joining

someone

in

the

UK

or

IHS

reference

number

if

they

have

one

Finish

your

visa

or

immigration

application

You

’ll

be

sent

an

email

with

an

IHS

reference

number

This

will

also

be

shown

on

screen

when

you

’ve

paid

You

can

only

use

this

number

once

you

’ll

need

to

get

another

one

if

you

reapply

You

’ll

need

to

write

this

on

the

cover

of

your

visa

application

if

you

’re

applying

by

post

You

need

this

reference

even

if

you

’re

exempt

from

paying

the

healthcare

surcharge

Finish

your

application

form

and

pay

your

visa

or

immigration

application

fee

Refunds

You

’ll

get

a

full

immigration

health

surcharge

IHS

refund

if

you

paid

twice

your

visa

application

is

refused

you

withdraw

your

visa

application

You

’ll

get

a

partial

IHS

refund

if

your

visa

application

’s

successful

but

you

get

less

time

on

your

visa

than

you

asked

for

any

dependants

on

your

visa

application

are

refused

If

you

are

due

a

full

or

partial

refund

for

these

reasons

you

do

not

have

to

do

anything

to

get

it

It

will

be

automatically

paid

to

the

account

or

card

you

paid

with

You

will

not

get

a

refund

if

your

visa

application

is

successful

but

you

do

not

come

to

the

UK

you

leave

the

UK

before

your

visa

ends

for

example

to

make

a

new

application

you

’re

told

to

leave

the

UK

before

your

visa

expires

you

’re

applying

for

indefinite

leave

to

remain

If

your

healthcare

is

paid

for

by

an

EU

country

You

may

get

a

full

or

partial

IHS

refund

if

you

have

an

certificate

registered

with

the

NHS

Business

Services

Authority

You

can

also

apply

for

a

full

or

partial

IHS

refund

if

all

of

the

following

are

true

you

’re

a

full

time

student

in

UK

higher

education

your

visa

started

on

or

after

January

you

have

a

European

Healthcare

Insurance

Card

EHIC

issued

in

an

EU

country

you

do

not

work

If

you

’re

claiming

as

a

full

time

student

with

an

EHIC

you

can

apply

for

a

refund

of

the

IHS

you

paid

to

cover

any

period

starting

on

or

after

January

Applications

open

from

January

The

amount

you

’re

refunded

will

depend

on

the

date

your

certificate

or

EHIC

runs

out

Find

out

more

about

applying

for

a

refund

If

you

work

in

health

and

care

You

and

your

dependants

may

be

able

to

get

a

refund

of

the

IHS

if

you

work

in

health

and

care

Check

if

you

’re

eligible

for

a

refund

as

a

health

or

care

worker

How

long

it

takes

You

usually

get

your

refund

within

weeks

of

getting

a

decision

on

your

visa

application

It

can

take

longer

if

you

appeal

or

ask

for

an

administrative

review

after

your

visa

application

is

refused

If

you

appeal

or

ask

for

an

administrative

review

If

you

applied

from

inside

the

UK

you

’ll

get

your

refund

up

to

weeks

after

your

appeal

or

administrative

review

is

dismissed

outside

the

UK

you

’ll

get

your

refund

up

to

weeks

after

your

visa

application

is

refused

You

’ll

have

to

repay

the

IHS

if

your

appeal

or

administrative

review

is

successful

and

you

’ve

already

got

your

IHS

refund

You

might

have

to

repay

a

different

amount

if

the

length

of

your

stay

changes

you

get

less

time

on

your

visa

than

you

asked

for

Contact

UK

Visas

and

Immigration

UKVI

if

your

refund

is

not

paid

within

weeks


Search

for

an

adviser

You

can

get

immigration

advice

from

an

immigration

adviser

if

you

need

help

with

getting

permission

to

stay

in

the

UK

Immigration

advisers

can

help

you

with

most

things

to

do

with

immigration

including

helping

you

to

fill

in

the

right

forms

and

representing

you

at

a

tribunal

They

do

not

make

immigration

decisions

Check

if

the

adviser

is

registered

and

if

they

charge

a

fee

before

you

use

them

If

you

’re

an

EU

citizen

and

you

were

living

in

the

UK

by

December

you

can

apply

to

the

EU

Settlement

Scheme

to

continue

living

here

after

June

If

you

want

to

move

to

the

UK

from

January

you

may

need

to

apply

for

a

visa

Find

a

registered

immigration

adviser

Use

the

Office

of

the

Immigration

Services

Commissioner

OISC

Adviser

Finder

to

find

a

registered

adviser

near

you

All

immigration

advisers

must

be

registered

with

OISC

or

be

a

member

of

an

approved

professional

body

for

example

The

Law

Society

If

you

want

legal

help

You

can

find

solicitors

who

give

immigration

advice

through

The

Law

Society

if

you

live

in

England

or

Wales

The

Law

Society

of

Scotland

The

Law

Society

of

Northern

Ireland

Regulating

immigration

advisers

OISC

regulates

immigration

advisers

and

makes

sure

they

meet

certain

standards

For

example

advisers

must

carry

insurance

against

giving

poor

advice

keep

up

to

date

with

current

immigration

advice

OISC

maintains

a

register

of

the

immigration

advisers

that

they

regulate

Make

a

complaint

You

can

complain

about

an

immigration

adviser

if

you

think

you

’ve

had

a

bad

service

You

can

not

get

your

money

back

if

an

adviser

is

not

regulated

Suspended

immigration

advisers

You

can

see

a

list

of

people

who

are

banned

from

acting

as

immigration

advisers

What

advisers

can

do

Immigration

advisers

are

only

allowed

to

give

you

advice

on

things

they

’re

qualified

to

help

you

with

You

can

see

what

advice

they

can

give

you

by

their

level

There

are

levels

Check

an

immigration

adviser

is

allowed

to

give

you

the

advice

you

need

before

you

use

them

Only

a

level

adviser

can

appear

on

your

behalf

at

an

immigration

tribunal

Level

advice

and

assistance

A

level

adviser

can

give

you

advice

on

simple

cases

for

example

getting

a

business

visa

extension

when

you

have

no

problems

with

work

and

all

necessary

documents

Level

advisers

can

advise

you

on

entry

clearance

leave

to

enter

leave

to

remain

nationality

and

citizenship

EU

and

EEA

law

The

detailed

guide

explains

what

level

advisers

can

do

Level

casework

Level

advisers

can

do

everything

that

Level

advisers

can

do

but

can

also

accept

more

complicated

cases

You

may

want

to

use

a

level

adviser

if

you

’ve

had

problems

in

the

past

with

immigration

and

want

permission

to

remain

in

the

UK

Advisers

in

this

category

can

also

help

with

claims

for

asylum

and

human

rights

applications

get

your

visa

application

decision

reviewed

an

administrative

review

if

you

entered

the

UK

illegally

or

stayed

after

your

visa

expired

if

you

’re

being

removed

or

deported

The

detailed

guide

explains

what

level

advisers

can

do

Level

advocacy

and

representation

Level

advisers

can

do

everything

that

Level

and

advisers

can

They

can

also

appear

on

your

behalf

at

an

immigration

tribunal

In

certain

situations

they

can

help

you

if

you

go

to

court

The

detailed

guide

explains

what

level

advisers

can

do

Hiring

an

adviser

When

you

hire

an

immigration

adviser

find

out

how

much

they

charge

and

if

you

’ll

have

to

pay

them

get

a

signed

and

dated

receipt

if

you

pay

them

any

money

ask

how

much

you

’ll

have

to

pay

if

you

decide

you

do

not

want

to

use

them

any

more

agree

a

fee

before

they

do

any

extra

work

for

you

Some

advisers

do

not

charge

a

fee

If

they

do

not

charge

you

’ll

still

have

to

pay

for

any

expenses

like

translation

costs

and

application

fees

Legal

aid

can

help

pay

for

legal

advice

or

representation

at

a

court

or

tribunal

check

if

you

’re

eligible

Your

adviser

must

give

you

a

letter

immediately

after

you

hire

them

saying

what

work

they

’re

doing

for

you

how

much

you

’ll

be

charged

how

you

’ll

pay

them

Complain

about

an

adviser

You

can

complain

to

the

Office

of

the

Immigration

Services

Commissioner

OISC

about

either

bad

service

you

received

from

an

adviser

registered

with

OISC

immigration

advice

you

received

from

an

unregulated

person

You

can

also

ask

someone

to

make

a

complaint

on

your

behalf

for

example

a

friend

solicitor

or

voluntary

organisation

There

’s

a

different

way

to

complain

about

a

legal

adviser

registered

with

a

professional

body

but

not

regulated

by

OISC

What

you

can

and

can

not

complain

about

You

can

complain

about

poor

advice

or

service

unreasonable

fees

an

adviser

claiming

you

’ll

be

successful

an

adviser

charging

for

work

not

done

an

adviser

missing

deadlines

or

failing

to

appear

in

court

an

adviser

You

can

not

make

a

complaint

about

how

long

your

immigration

application

has

taken

something

that

’s

already

part

of

an

ongoing

legal

action

a

refund

or

compensation

Home

Office

staff

a

person

or

organisation

outside

the

UK

You

usually

can

not

make

a

complaint

about

something

that

happened

more

than

months

ago

OISC

will

decide

whether

or

not

to

investigate

depending

on

the

situation

OISC

may

refer

your

complaint

elsewhere

if

you

complain

about

a

solicitor

or

barrister

Read

more

about

how

the

OISC

deals

with

complaints

How

to

complain

about

an

adviser

regulated

by

OISC

The

easiest

way

to

complain

is

to

download

and

fill

in

the

complaints

form

include

any

documents

that

are

relevant

with

your

complaint

send

the

complaints

form

and

documents

to

complaints@oisc.gov.uk

or

by

post

to

the

address

on

the

form

The

form

is

available

in

different

languages

and

your

complaint

can

be

translated

if

needed

You

can

get

help

from

OISC

staff

to

fill

in

the

complaints

form

but

they

can

not

write

your

complaint

for

you

Complain

by

letter

You

can

also

make

a

complaint

by

sending

a

letter

or

email

You

need

to

provide

as

much

detail

as

you

can

about

who

you

’re

making

the

complaint

against

and

what

the

complaint

is

about

How

to

complain

about

an

unregulated

adviser

You

can

email

the

OISC

to

report

someone

giving

immigration

advice

who

is

not

regulated

by

either

the

OSIC

or

another

approved

body

Get

help

with

your

complaint

You

can

get

support

and

advice

from

the

Refugee

Council

England

Welsh

Refugee

Council

Scottish

Refugee

Council

Citizens

Advice

Northern

Ireland

What

happens

next

You

’ll

get

a

letter

within

days

of

making

your

complaint

telling

you

how

it

’s

going

to

be

dealt

with

You

’ll

get

a

letter

with

a

decision

on

your

case

within

months

of

making

your

complaint

The

OISC

may

decide

to

take

action

against

the

adviser

for

example

warn

the

adviser

about

their

conduct

refer

the

complaint

for

example

if

it

’s

about

a

solicitor

or

barrister