Overview

Self

Assessment

is

a

system

HM

Revenue

and

Customs

HMRC

uses

to

collect

Income

Tax

Tax

is

usually

deducted

automatically

from

wages

pensions

and

savings

People

and

businesses

with

other

income

must

report

it

in

a

tax

return

If

you

need

to

send

one

you

fill

it

in

after

the

end

of

the

tax

year

April

it

applies

to

This

guide

is

also

available

in

Welsh

Cymraeg

Sending

your

return

File

your

tax

return

online

or

send

a

paper

form

If

your

business

has

been

affected

by

coronavirus

you

may

be

able

to

claim

a

grant

through

the

Self

Employment

Income

Support

Scheme

Deadlines

Send

your

tax

return

by

the

deadline

If

you

did

not

send

an

online

return

last

year

allow

extra

time

up

to

working

days

as

you

’ll

need

to

register

first

There

are

different

ways

to

register

if

you

’re

self

employed

or

a

sole

trader

not

self

employed

registering

a

partner

or

partnership

Filling

in

your

return

You

need

to

keep

records

for

example

bank

statements

or

receipts

so

you

can

fill

in

your

tax

return

correctly

You

can

get

help

filling

in

your

return

Paying

your

bill

HMRC

will

calculate

what

you

owe

based

on

what

you

report

Pay

your

Self

Assessment

bill

by

January

How

much

tax

you

pay

will

depend

on

the

Income

Tax

band

you

’re

in

There

’s

a

different

rate

for

Capital

Gains

Tax

if

you

need

to

pay

it

for

example

you

sell

shares

or

a

second

home

Who

must

send

a

tax

return

You

must

send

a

tax

return

if

in

the

last

tax

year

April

to

April

you

were

self

employed

as

a

sole

trader

and

earned

more

than

before

taking

off

anything

you

can

claim

tax

relief

on

a

partner

in

a

business

partnership

You

will

not

usually

need

to

send

a

return

if

your

only

income

is

from

your

wages

or

pension

But

you

may

need

to

send

one

if

you

have

any

other

untaxed

income

such

as

money

from

renting

out

a

property

tips

and

commission

income

from

savings

investments

and

dividends

foreign

income

Check

if

you

need

to

send

a

tax

return

if

you

’re

not

sure

Other

reasons

for

sending

a

return

You

can

choose

to

fill

in

a

tax

return

to

claim

some

Income

Tax

reliefs

prove

you

’re

self

employed

for

example

to

claim

Tax

Free

Childcare

or

Maternity

Allowance

If

you

get

Child

Benefit

If

your

income

or

your

partner

’s

if

you

have

one

was

over

you

may

need

to

send

a

return

and

pay

the

High

Income

Child

Benefit

Charge

Registering

and

sending

a

return

You

need

to

register

if

you

did

not

send

a

tax

return

last

year

There

are

different

ways

to

register

if

you

’re

self

employed

or

a

sole

trader

not

self

employed

registering

a

partner

or

partnership

If

you

’re

new

to

Self

Assessment

you

’ll

need

to

keep

records

for

example

bank

statements

or

receipts

so

you

can

fill

in

your

tax

return

correctly

Sending

your

return

Once

you

’ve

registered

you

can

send

your

tax

return

online

or

use

commercial

software

or

paper

forms

You

then

have

to

pay

your

bill

by

the

deadline

You

can

get

help

filling

in

your

return

Using

commercial

software

or

paper

forms

You

can

send

a

return

using

commercial

software

or

paper

forms

You

must

use

one

of

these

options

to

send

returns

for

a

partnership

for

a

trust

and

estate

if

you

get

income

from

a

trust

if

you

lived

abroad

as

a

non

resident

if

you

’re

a

Lloyd

’s

underwriter

if

you

’re

a

religious

minister

to

report

profits

made

on

selling

or

disposing

of

more

than

one

asset

chargeable

gains

You

must

use

a

paper

form

if

you

need

to

send

a

tax

return

for

trustees

of

registered

pension

schemes

The

deadline

for

paper

forms

is

October

or

January

if

you

’re

a

trustee

of

a

registered

pension

scheme

or

a

non

resident

company

Deadlines

HM

Revenue

and

Customs

HMRC

must

receive

your

tax

return

and

any

money

you

owe

by

the

deadline

The

last

tax

year

started

on

April

and

ended

on

April

Self

Assessment

Deadline

Register

for

Self

Assessment

if

you

’re

self

employed

or

a

sole

trader

not

self

employed

or

registering

a

partner

or

partnership

October

Paper

tax

returns

Midnight

October

Online

tax

returns

Midnight

January

Pay

the

tax

you

owe

Midnight

January

There

’s

usually

a

second

payment

deadline

of

July

if

you

make

advance

payments

towards

your

bill

known

as

payments

on

account

You

’ll

usually

pay

a

penalty

if

you

’re

late

You

can

appeal

against

a

penalty

if

you

have

a

reasonable

excuse

When

the

deadline

is

different

Submit

your

online

return

by

December

if

you

want

HMRC

to

automatically

collect

tax

you

owe

from

your

wages

and

pension

You

must

be

eligible

HMRC

must

receive

a

paper

tax

return

by

January

if

you

’re

a

trustee

of

a

registered

pension

scheme

or

a

non

resident

company

You

can

not

send

a

return

online

HMRC

might

also

email

or

write

to

you

giving

you

a

different

deadline

Partnership

returns

if

you

have

a

company

as

a

partner

If

your

partnership

’s

accounting

date

is

between

February

and

April

and

one

of

your

partners

is

a

limited

company

the

deadline

for

online

returns

is

months

from

the

accounting

date

paper

returns

is

months

from

the

accounting

date

to

tax

year

and

earlier

The

Self

Assessment

deadline

for

these

tax

years

has

passed

Send

your

tax

return

or

payment

as

soon

as

possible

you

’ll

have

to

pay

a

penalty

Penalties

You

’ll

get

a

penalty

if

you

need

to

send

a

tax

return

and

you

miss

the

deadline

for

submitting

it

or

paying

your

bill

You

’ll

pay

a

late

filing

penalty

of

if

your

tax

return

is

up

to

months

late

You

’ll

have

to

pay

more

if

it

’s

later

or

if

you

pay

your

tax

bill

late

You

’ll

be

charged

interest

on

late

payments

Estimate

your

penalty

for

Self

Assessment

tax

returns

more

than

months

late

and

late

payments

You

can

appeal

against

a

penalty

if

you

have

a

reasonable

excuse

All

partners

can

be

charged

a

penalty

if

a

partnership

tax

return

is

late

If

you

need

to

change

your

return

You

can

make

a

change

to

your

tax

return

after

you

’ve

filed

it

for

example

because

you

made

a

mistake

You

’ll

need

to

make

your

changes

by

January

for

the

to

tax

year

January

for

the

to

tax

year

If

you

miss

the

deadline

or

if

you

need

to

make

a

change

to

your

return

for

any

other

tax

year

you

’ll

need

to

write

to

HMRC

Your

bill

will

be

updated

based

on

what

you

report

You

may

have

to

pay

more

tax

or

be

able

to

claim

a

refund

There

’s

a

different

process

if

you

need

to

report

foreign

income

Updating

your

tax

return

How

you

update

your

tax

return

depends

on

how

you

filed

it

Online

tax

returns

Sign

in

using

your

Government

Gateway

user

ID

and

password

From

Your

tax

account

choose

Self

Assessment

account

if

you

do

not

see

this

skip

this

step

Choose

More

Self

Assessment

details

Choose

At

a

glance

from

the

left

hand

menu

Choose

Tax

return

options

Choose

the

tax

year

for

the

return

you

want

to

amend

Go

into

the

tax

return

make

the

corrections

and

file

it

again

Paper

tax

returns

Download

a

new

tax

return

and

send

HMRC

the

corrected

pages

Write

amendment

on

each

page

and

include

your

name

and

Unique

Taxpayer

Reference

UTR

this

is

on

previous

tax

returns

or

letters

from

HMRC

Check

your

Self

Assessment

paperwork

for

the

address

If

you

can

not

find

this

send

your

corrections

to

the

address

for

general

Self

Assessment

enquiries

If

you

used

commercial

software

Contact

the

software

provider

for

help

correcting

your

tax

return

Contact

HMRC

if

your

software

is

not

able

to

make

corrections

Write

to

HMRC

Write

to

HMRC

if

you

need

to

make

a

change

to

your

tax

return

from

the

to

tax

year

or

earlier

Include

in

your

letter

the

tax

year

you

’re

correcting

why

you

think

you

’ve

paid

too

much

or

little

tax

how

much

you

think

you

’ve

over

or

underpaid

You

can

claim

a

refund

up

to

years

after

the

end

of

the

tax

year

it

relates

to

If

you

’re

making

a

claim

also

include

in

your

letter

that

you

’re

making

a

claim

for

overpayment

relief

proof

that

you

’d

paid

tax

through

Self

Assessment

for

the

relevant

period

how

you

want

to

be

repaid

that

you

have

not

previously

tried

to

claim

back

this

refund

a

signed

declaration

saying

that

the

details

you

’ve

given

are

correct

and

complete

to

the

best

of

your

knowledge

Changes

to

your

bill

You

’ll

see

your

amended

bill

straight

away

if

you

updated

your

tax

return

online

Within

days

your

statement

will

also

show

the

difference

from

the

old

one

so

you

can

see

whether

you

owe

more

or

less

tax

any

interest

To

view

this

sign

in

using

your

Government

Gateway

user

ID

and

password

and

choose

View

statements

from

the

left

hand

menu

If

you

’re

owed

tax

To

claim

a

refund

go

to

Request

a

repayment

from

the

left

hand

menu

within

your

HMRC

online

account

Allow

weeks

for

your

refund

to

be

sent

to

your

bank

account

You

may

not

get

a

refund

if

you

have

tax

due

in

the

next

days

for

example

for

a

payment

on

account

Instead

the

money

will

be

deducted

from

the

tax

you

owe

If

you

need

to

pay

more

tax

Your

updated

bill

will

also

show

the

deadline

for

paying

the

effect

on

any

payments

on

account

you

need

to

make

If

you

sent

an

updated

paper

return

HMRC

will

send

you

an

updated

bill

within

weeks

They

’ll

also

pay

any

refund

directly

into

your

bank

account

as

long

as

you

included

your

bank

details

on

tax

return

How

to

get

help

If

you

need

help

with

Self

Assessment

you

can

appoint

someone

to

fill

in

and

send

your

tax

return

for

example

an

accountant

friend

or

relative

you

can

find

an

accountant

accredited

in

the

UK

watch

videos

and

join

webinars

contact

HM

Revenue

and

Customs

HMRC

for

general

Self

Assessment

enquiries

get

help

with

your

online

account

Help

filling

in

your

return

There

’s

introductory

guidance

on

GOV.UK

to

Capital

Gains

Tax

if

you

’ve

sold

certain

things

like

property

or

shares

expenses

if

you

’re

an

employee

or

self

employed

Child

Benefit

if

your

income

’s

over

tax

on

income

from

renting

property

tax

on

savings

interest

tax

returns

for

business

partnerships

tax

on

income

from

abroad

or

on

your

UK

income

if

you

live

abroad

Guidance

notes

and

helpsheets

You

can

also

read

guidance

in

the

notes

for

each

section

of

the

tax

return

for

example

UK

property

notes

if

you

’re

completing

that

section

HMRC

’s

Self

Assessment

helpsheets

Returns

for

someone

who

has

died

You

must

report

a

death

to

HM

Revenue

and

Customs

HMRC

as

soon

as

possible

if

you

’re

dealing

with

the

tax

affairs

of

someone

who

’s

died

HMRC

will

tell

you

if

you

need

to

fill

in

a

Self

Assessment

tax

return

on

the

deceased

’s

behalf

If

you

do

they

’ll

send

you

a

return

form

and

a

letter

with

instructions

Contacting

HMRC

If

you

use

the

Tell

Us

Once

service

you

do

not

need

to

contact

HMRC

separately

If

you

do

not

use

the

Tell

Us

Once

service

contact

HMRC

Tell

HMRC

the

date

of

death

name

and

address

of

who

to

contact

You

’ll

also

need

to

tell

them

one

of

the

following

for

the

deceased

National

Insurance

number

Unique

Taxpayer

Reference

UTR

you

can

find

this

on

letters

or

payslips

from

HMRC

full

address

last

employer

or

pension

provider

’s

name

and

address

Filling

in

the

Self

Assessment

tax

return

The

records

you

’ll

need

for

the

deceased

’s

tax

return

will

depend

on

their

circumstances

You

’ll

usually

need

details

of

the

deceased

’s

bank

and

savings

accounts

for

example

bank

statements

building

society

pass

books

dividend

vouchers

National

Savings

bonds

or

certificates

If

the

deceased

was

employed

or

receiving

a

pension

you

’ll

usually

need

work

or

pension

payslips

details

of

any

expenses

paid

by

the

employer

confirmation

of

any

state

pension

You

’ll

need

their

business

records

if

the

deceased

ran

their

own

business

or

rented

out

property

Contact

HMRC

’s

Bereavement

helpline

if

you

need

help

completing

a

return

for

someone

who

has

died

or

if

you

can

not

find

their

records

Sending

the

return

Send

the

completed

Self

Assessment

form

by

post

The

return

must

reach

HMRC

by

the

date

given

in

the

letter

you

received

with

the

form

You

can

hire

a

professional

such

as

an

accountant

to

help

you

submit

a

tax

return

on

behalf

of

the

deceased

Telling

HMRC

about

the

administration

period

If

you

’re

the

executor

or

administrator

of

an

estate

you

may

also

need

to

send

information

to

HMRC

for

the

administration

period

This

is

the

time

between

the

day

after

the

death

and

the

date

the

estate

is

settled

distributed

What

you

need

to

send

depends

on

the

size

of

the

estate

and

the

money

that

came

from

it

during

the

administration

period

When

you

must

send

a

tax

return

for

the

administration

period

Fill

in

a

trust

and

estate

tax

return

if

any

of

the

following

apply

the

total

Income

Tax

and

Capital

Gains

Tax

due

for

the

administration

period

was

more

than

the

estate

was

worth

more

than

million

at

the

date

of

death

the

date

of

death

was

before

April

and

more

than

a

year

came

from

the

sale

of

the

estate

’s

assets

by

administrators

or

executors

the

date

of

death

was

on

or

after

April

and

more

than

a

year

came

from

the

sale

of

the

estate

’s

assets

by

administrators

or

executors

The

trust

and

estate

tax

return

is

only

for

the

estate

it

’s

separate

from

the

return

you

sent

on

behalf

of

the

deceased

Sending

the

tax

return

To

send

an

estate

tax

return

you

must

first

register

the

estate

online

You

must

register

by

October

after

the

tax

year

you

’re

sending

a

return

for

For

example

if

you

’re

sending

a

return

for

the

to

tax

year

April

to

April

then

you

must

register

by

October

To

register

the

estate

you

’ll

need

a

Government

Gateway

user

ID

the

account

needs

to

be

registered

as

an

organisation

you

can

not

use

an

account

registered

to

an

individual

a

National

Insurance

number

a

temporary

reference

number

will

not

work

You

’ll

need

a

new

Government

Gateway

user

ID

for

each

estate

you

register

You

must

register

the

estate

online

Then

you

’ll

get

a

Unique

Taxpayer

Reference

UTR

in

the

post

within

working

days

if

you

’re

abroad

You

’ll

need

it

to

send

a

tax

return

Once

you

’ve

received

your

UTR

you

can

either

fill

in

paper

form

and

post

it

to

HMRC

by

October

after

the

tax

year

it

applies

to

buy

software

to

send

it

electronically

by

January

after

the

tax

year

it

applies

to

After

you

’ve

sent

your

return

HMRC

will

tell

you

how

much

the

estate

owes

You

’ll

need

to

pay

the

Self

Assessment

bill

by

the

deadline

If

you

do

not

need

to

send

a

tax

return

You

can

make

informal

arrangements

instead

To

do

this

write

to

HMRC

and

tell

them

the

Income

Tax

and

Capital

Gains

Tax

due

for

the

administration

period

the

name

address

National

Insurance

number

and

UTR

of

the

deceased

your

name

and

contact

details

Send

this

information

to

HMRC

’s

address

for

PAYE

and

Self

Assessment

You

must

not

send

tax

payments

with

this

information

You

’ll

be

provided

with

a

payment

slip

and

reference

number

You

must

use

these

to

pay

any

tax

that

needs

to

be

paid


Overview

You

may

need

to

pay

UK

Income

Tax

on

your

foreign

income

such

as

wages

if

you

work

abroad

foreign

investment

income

for

example

dividends

and

savings

interest

rental

income

on

overseas

property

income

from

pensions

held

overseas

Foreign

income

is

anything

from

outside

England

Scotland

Wales

and

Northern

Ireland

The

Channel

Islands

and

the

Isle

of

Man

are

classed

as

foreign

Working

out

if

you

need

to

pay

Whether

you

need

to

pay

depends

on

if

you

’re

classed

as

resident

in

the

UK

for

tax

If

you

’re

not

UK

resident

you

will

not

have

to

pay

UK

tax

on

your

foreign

income

If

you

’re

UK

resident

you

’ll

normally

pay

tax

on

your

foreign

income

But

you

may

not

have

to

if

your

permanent

home

domicile

is

abroad

Reporting

foreign

income

If

you

need

to

pay

tax

you

usually

report

your

foreign

income

in

a

Self

Assessment

tax

return

But

there

’s

some

foreign

income

that

’s

taxed

differently

If

your

income

is

taxed

in

more

than

one

country

You

may

be

able

to

claim

tax

relief

if

you

’re

taxed

in

more

than

one

country

If

you

’ve

not

yet

paid

tax

on

the

foreign

income

you

may

need

to

apply

for

a

certificate

of

residence

to

prove

you

’re

eligible

for

relief

UK

residence

and

tax

Your

UK

residence

status

affects

whether

you

need

to

pay

tax

in

the

UK

on

your

foreign

income

Non

residents

only

pay

tax

on

their

UK

income

they

do

not

pay

UK

tax

on

their

foreign

income

Residents

normally

pay

UK

tax

on

all

their

income

whether

it

’s

from

the

UK

or

abroad

But

there

are

special

rules

for

UK

residents

whose

permanent

home

domicile

is

abroad

Work

out

your

residence

status

Whether

you

’re

UK

resident

usually

depends

on

how

many

days

you

spend

in

the

UK

in

the

tax

year

April

to

April

the

following

year

You

’re

automatically

resident

if

either

you

spent

or

more

days

in

the

UK

in

the

tax

year

your

only

home

was

in

the

UK

you

must

have

owned

rented

or

lived

in

it

for

at

least

days

in

total

and

you

spent

at

least

days

there

in

the

tax

year

You

’re

automatically

non

resident

if

either

you

spent

fewer

than

days

in

the

UK

or

days

if

you

have

not

been

classed

as

UK

resident

for

the

previous

tax

years

you

work

abroad

full

time

averaging

at

least

hours

a

week

and

spent

fewer

than

days

in

the

UK

of

which

no

more

than

were

spent

working

Get

help

If

your

situation

’s

more

complicated

or

you

need

to

confirm

your

status

you

can

read

HMRC

’s

guidance

on

the

Statutory

Residence

Test

get

professional

tax

help

Your

residence

status

when

you

move

When

you

move

in

or

out

of

the

UK

the

tax

year

is

usually

split

into

a

non

resident

part

and

a

resident

part

This

means

you

only

pay

UK

tax

on

foreign

income

based

on

the

time

you

were

living

here

This

is

called

split

year

treatment

You

will

not

get

split

year

treatment

if

you

live

abroad

for

less

than

a

full

tax

year

before

returning

to

the

UK

You

also

need

to

meet

other

conditions

To

find

out

if

you

qualify

and

see

which

split

year

treatment

case

you

’ll

need

to

mention

on

your

Self

Assessment

tax

return

you

can

read

chapter

of

HMRC

’s

guidance

note

on

the

Statutory

Residence

Test

contact

HMRC

If

your

situation

changes

Your

status

can

change

from

one

tax

year

to

the

next

Check

your

status

if

your

situation

changes

for

example

you

spend

more

or

less

time

in

the

UK

you

buy

or

sell

a

home

in

the

UK

you

change

your

job

your

family

moves

in

or

out

of

the

UK

or

you

get

married

separate

or

have

children

Residence

and

capital

gains

You

work

out

your

residence

status

for

capital

gains

for

example

when

you

sell

shares

or

a

second

home

the

same

way

as

you

do

for

income

UK

residents

have

to

pay

tax

on

their

UK

and

foreign

gains

Non

residents

have

to

pay

tax

on

income

but

only

pay

Capital

Gains

Tax

either

on

UK

property

or

land

if

they

return

to

the

UK

Residence

before

April

There

were

different

rules

for

working

out

your

residence

status

before

April

Non

domiciled

residents

UK

residents

who

have

their

permanent

home

domicile

outside

the

UK

may

not

have

to

pay

UK

tax

on

foreign

income

The

same

rules

apply

if

you

make

any

foreign

capital

gains

for

example

you

sell

shares

or

a

second

home

Working

out

your

domicile

Your

domicile

’s

usually

the

country

your

father

considered

his

permanent

home

when

you

were

born

It

may

have

changed

if

you

moved

abroad

and

you

do

not

intend

to

return

If

you

need

help

working

out

which

country

you

’re

domiciled

in

you

can

read

chapter

of

HM

Revenue

and

Customs

HMRC

guidance

on

Residence

Domicile

and

the

Remittance

Basis

get

professional

tax

help

for

example

from

a

tax

adviser

There

are

additional

rules

for

domicile

and

Inheritance

Tax

Tax

if

you

’re

non

domiciled

You

do

not

pay

UK

tax

on

your

foreign

income

or

gains

if

both

the

following

apply

they

’re

less

than

in

the

tax

year

you

do

not

bring

them

into

the

UK

for

example

by

transferring

them

to

a

UK

bank

account

If

this

applies

to

you

you

do

not

need

to

do

anything

Chapter

in

HMRC

’s

guidance

on

Residence

Domicile

and

the

Remittance

Basis

explains

the

rules

for

bringing

income

or

gains

to

the

UK

If

your

income

is

or

more

You

must

report

foreign

income

or

gains

of

or

more

or

any

money

that

you

bring

to

the

UK

in

a

Self

Assessment

tax

return

You

can

either

pay

UK

tax

on

them

you

may

be

able

to

claim

it

back

claim

the

remittance

basis

Claiming

the

remittance

basis

means

you

only

pay

UK

tax

on

the

income

or

gains

you

bring

to

the

UK

but

you

lose

tax

free

allowances

for

Income

Tax

and

Capital

Gains

Tax

some

dual

residents

may

keep

them

pay

an

annual

charge

if

you

’ve

been

resident

of

the

UK

for

a

certain

amount

of

time

You

pay

an

annual

charge

of

either

if

you

’ve

been

here

for

at

least

of

the

previous

tax

years

for

at

least

of

the

previous

tax

years

Claiming

the

remittance

basis

is

complicated

You

can

contact

HMRC

get

professional

tax

help

for

example

from

a

tax

adviser

If

you

work

in

the

UK

and

abroad

There

are

special

rules

if

you

work

both

in

the

UK

and

abroad

You

do

not

have

to

pay

tax

on

foreign

income

or

gains

even

those

you

bring

into

the

UK

if

you

get

the

foreign

workers

exemption

You

qualify

if

your

income

from

your

overseas

job

is

less

than

your

other

foreign

income

such

as

bank

interest

is

less

than

all

your

foreign

income

has

been

subject

to

foreign

tax

even

if

you

did

not

have

to

pay

for

example

because

of

a

tax

free

allowance

your

combined

UK

and

foreign

income

is

within

the

band

for

basic

rate

Income

Tax

you

do

not

need

to

fill

in

a

tax

return

for

any

other

reason

If

you

qualify

you

do

not

need

to

do

anything

to

claim

If

you

’re

seconded

to

the

UK

You

may

be

able

to

claim

Overseas

Workday

Relief

if

your

employer

sends

you

to

work

in

the

UK

on

secondment

If

you

qualify

you

pay

UK

tax

on

UK

employment

income

based

on

the

number

of

days

you

’ve

worked

here

do

not

pay

tax

on

income

from

days

you

work

abroad

as

long

as

you

do

not

bring

it

into

the

UK

Ask

your

employer

to

find

out

if

you

can

claim

Foreign

students

There

are

special

rules

if

you

come

to

study

in

the

UK

Reporting

your

foreign

income

You

usually

need

to

fill

in

a

Self

Assessment

tax

return

if

you

’re

a

UK

resident

with

foreign

income

or

capital

gains

But

there

’s

some

foreign

income

that

’s

taxed

differently

You

do

not

need

to

fill

in

a

tax

return

if

all

the

following

apply

your

only

foreign

income

is

dividends

your

total

dividends

including

UK

dividends

are

less

than

the

dividend

allowance

you

have

no

other

income

to

report

Different

rules

may

apply

if

your

permanent

home

domicile

is

abroad

Register

for

Self

Assessment

If

you

do

not

usually

send

a

tax

return

you

need

to

register

by

October

following

the

tax

year

you

had

the

income

You

’ll

get

a

letter

telling

you

what

to

do

next

after

you

’ve

registered

Register

now

Filling

in

your

tax

return

Use

the

foreign

section

of

the

tax

return

to

record

your

overseas

income

or

gains

Include

income

that

’s

already

been

taxed

abroad

to

get

Foreign

Tax

Credit

Relief

if

you

’re

eligible

HMRC

has

guidance

on

how

to

report

your

foreign

income

or

gains

in

your

tax

return

in

Foreign

notes

Foreign

income

that

's

taxed

differently

Most

foreign

income

is

taxed

in

the

same

way

as

UK

income

but

there

are

special

rules

for

pensions

rent

from

property

certain

types

of

employment

income

Pensions

You

have

to

pay

tax

on

pensions

if

you

’re

resident

or

were

resident

in

any

of

the

previous

tax

years

You

also

pay

tax

on

any

foreign

pension

payments

including

unauthorised

payments

like

early

payments

and

some

lump

sums

Check

with

your

pension

provider

to

find

out

how

you

’ll

be

taxed

Rent

from

property

You

pay

tax

in

the

normal

way

on

overseas

property

But

if

you

rent

out

more

than

one

you

can

offset

losses

against

other

overseas

properties

Certain

types

of

employment

income

You

usually

pay

tax

in

the

normal

way

if

you

work

both

in

the

UK

and

abroad

There

are

special

rules

if

you

work

on

a

ship

or

in

the

offshore

gas

or

oil

industry

for

the

EU

or

government

or

as

a

volunteer

development

worker

If

you

're

taxed

twice

You

may

be

taxed

on

your

foreign

income

by

the

UK

and

by

the

country

where

your

income

is

from

You

can

usually

claim

tax

relief

to

get

some

or

all

of

this

tax

back

How

you

claim

depends

on

whether

your

foreign

income

has

already

been

taxed

There

’s

a

different

way

to

claim

relief

if

you

’re

a

non

resident

with

UK

income

Apply

for

tax

relief

before

you

get

taxed

on

foreign

income

You

have

to

apply

for

tax

relief

in

the

country

your

income

’s

from

if

the

income

is

exempt

from

foreign

tax

but

is

taxed

in

the

UK

for

example

most

pensions

required

by

that

country

’s

double

taxation

agreement

Ask

the

foreign

tax

authority

for

a

form

or

apply

by

letter

if

they

do

not

have

one

Before

you

apply

you

must

prove

you

’re

eligible

for

tax

relief

by

either

completing

the

form

and

sending

it

to

HMRC

they

’ll

confirm

whether

you

’re

resident

and

send

the

form

back

to

you

including

a

UK

certificate

of

residence

if

you

’re

applying

by

letter

Once

you

’ve

got

proof

send

the

form

or

letter

to

the

foreign

tax

authority

If

you

’ve

already

paid

tax

on

your

foreign

income

You

can

usually

claim

Foreign

Tax

Credit

Relief

when

you

report

your

overseas

income

in

your

tax

return

How

much

relief

you

get

depends

on

the

UK

’s

double

taxation

agreement

with

the

country

your

income

’s

from

You

usually

still

get

relief

even

if

there

is

not

an

agreement

unless

the

foreign

tax

does

not

correspond

to

UK

Income

Tax

or

Capital

Gains

Tax

Contact

HM

Revenue

and

Customs

HMRC

or

a

get

professional

tax

help

if

you

’re

not

sure

or

need

help

with

double

taxation

relief

What

you

’ll

get

back

You

may

not

get

back

the

full

amount

of

foreign

tax

you

paid

You

get

back

less

if

either

a

smaller

amount

is

set

by

the

country

’s

double

taxation

agreement

the

income

would

have

been

taxed

at

a

lower

rate

in

the

UK

HMRC

has

guidance

on

how

Foreign

Tax

Credit

Relief

is

calculated

including

the

special

rules

for

interest

and

dividends

in

Foreign

notes

You

can

not

claim

this

relief

if

the

UK

’s

double

taxation

agreement

requires

you

to

claim

tax

back

from

the

country

your

income

was

from

Capital

Gains

Tax

You

’ll

usually

pay

tax

in

the

country

where

you

’re

resident

and

be

exempt

from

tax

in

the

country

where

you

make

the

capital

gain

You

will

not

usually

need

to

make

a

claim

You

have

to

pay

Capital

Gains

Tax

on

UK

residential

property

even

if

you

’re

not

UK

resident

When

to

claim

relief

There

are

different

rules

if

your

gain

comes

from

an

asset

that

either

can

not

be

taken

out

of

the

country

such

as

land

or

a

house

you

’re

using

for

business

in

that

country

You

’ll

need

to

pay

tax

in

both

countries

and

get

relief

from

the

UK

Dual

residents

You

can

be

resident

in

both

the

UK

and

another

country

You

’ll

need

to

check

the

other

country

’s

residence

rules

and

when

the

tax

year

starts

and

ends

HMRC

has

guidance

for

claiming

double

taxation

relief

if

you

’re

dual

resident

If

you

come

to

study

in

the

UK

Foreign

students

usually

do

not

pay

UK

tax

on

foreign

income

or

gains

as

long

as

they

’re

used

for

course

fees

or

living

costs

like

food

rent

bills

study

materials

Check

that

the

country

your

income

’s

from

has

a

double

taxation

agreement

that

covers

students

HM

Revenue

and

Customs

HMRC

may

ask

you

to

account

for

your

living

costs

if

they

’re

more

than

in

a

tax

year

excluding

course

fees

The

tax

year

is

from

April

to

April

the

following

year

When

you

need

to

pay

tax

You

may

need

to

pay

tax

on

your

foreign

income

in

the

normal

way

if

you

are

from

a

country

without

a

double

taxation

agreement

for

students

have

other

income

that

you

do

not

bring

to

the

UK

bring

it

to

the

UK

and

spend

it

on

things

other

than

living

costs

and

course

fees

plan

to

stay

in

the

UK

as

your

permanent

home

domicile

If

you

work

in

the

UK

Some

double

taxation

agreements

mean

you

do

not

pay

UK

tax

on

your

income

if

you

work

while

you

’re

a

student

If

your

country

does

not

have

an

agreement

like

this

you

have

to

pay

tax

in

the

same

way

as

others

who

come

to

live

in

the

UK


What

’s

taxed

You

pay

tax

if

your

total

annual

income

adds

up

to

more

than

your

Personal

Allowance

Find

out

about

your

Personal

Allowance

and

Income

Tax

rates

Your

total

income

could

include

the

State

Pension

you

get

either

the

basic

State

Pension

or

the

new

State

Pension

Additional

State

Pension

a

private

pension

workplace

or

personal

you

can

take

some

of

this

tax

free

earnings

from

employment

or

self

employment

any

taxable

benefits

you

get

any

other

income

such

as

money

from

investments

property

or

savings

You

may

have

to

pay

Income

Tax

at

a

higher

rate

if

you

take

a

large

amount

from

a

private

pension

You

may

also

owe

extra

tax

at

the

end

of

the

tax

year

If

your

private

pensions

total

more

than

You

usually

pay

a

tax

charge

if

the

total

value

of

your

private

pensions

is

more

than

Your

pension

provider

will

take

off

the

charge

before

you

get

your

payment

Tax

if

someone

inherits

your

pension

Other

rules

apply

if

someone

inherits

your

State

pension

or

your

private

pension

What

's

tax

free

You

wo

n’t

usually

pay

any

tax

if

your

total

annual

income

adds

up

to

less

than

your

Personal

Allowance

Lump

sums

from

your

pension

You

can

usually

take

up

to

of

the

amount

built

up

in

any

pension

as

a

tax

free

lump

sum

The

tax

free

lump

sum

does

n’t

affect

your

Personal

Allowance

Tax

is

taken

off

the

remaining

amount

before

you

get

it

When

you

can

take

your

pension

depends

on

your

pension

’s

rules

It

’s

usually

at

the

earliest

You

might

have

to

pay

Income

Tax

at

a

higher

rate

if

you

take

a

large

amount

from

your

pension

You

could

also

owe

extra

tax

at

the

end

of

the

tax

year

How

you

can

take

your

pension

A

pension

worth

up

to

You

can

usually

take

any

pension

worth

up

to

in

one

go

This

is

called

a

small

pot

lump

sum

If

you

take

this

option

is

tax

free

You

can

usually

get

up

to

small

pot

lump

sums

from

different

personal

pensions

unlimited

small

pot

lump

sums

from

different

workplace

pensions

A

pension

worth

up

to

that

includes

a

defined

benefit

pension

If

you

have

or

less

in

all

of

your

private

pensions

you

can

usually

take

everything

you

have

in

your

defined

benefit

pension

or

defined

contribution

pension

as

a

trivial

commutation

lump

sum

If

you

take

this

option

is

tax

free

If

this

lump

sum

is

paid

from

more

than

one

pension

you

must

have

your

savings

in

each

scheme

valued

by

the

provider

on

the

same

day

no

more

than

months

before

you

get

the

first

payment

get

all

payments

within

months

of

the

first

payment

If

you

take

payments

from

a

pension

before

taking

the

rest

as

a

lump

sum

you

pay

tax

on

the

whole

lump

sum

Cash

from

a

defined

contribution

pension

Check

with

your

provider

about

how

you

can

take

money

from

a

defined

contribution

pension

You

can

take

all

the

money

built

up

in

your

pension

as

cash

up

to

is

tax

free

smaller

cash

sums

from

your

pension

up

to

of

each

sum

is

tax

free

You

may

have

to

pay

a

tax

charge

on

money

you

put

into

your

pension

after

you

withdraw

cash

If

your

life

expectancy

is

less

than

a

year

You

may

be

able

to

take

all

the

money

in

your

pension

as

a

tax

free

lump

sum

if

all

of

the

following

apply

you

’re

expected

to

live

less

than

a

year

because

of

serious

illness

you

’re

under

you

do

n’t

have

more

than

the

lifetime

allowance

of

in

pension

savings

If

you

’re

over

you

’ll

pay

Income

Tax

on

the

lump

sum

Check

with

your

pension

provider

Some

pension

funds

will

keep

at

least

of

your

pension

for

your

spouse

or

civil

partner

How

your

tax

is

paid

If

you

get

the

State

Pension

and

a

private

pension

Your

pension

provider

will

take

off

any

tax

you

owe

before

they

pay

you

They

’ll

also

take

off

any

tax

you

owe

on

your

State

Pension

If

you

get

payments

from

more

than

one

provider

for

example

from

a

workplace

pension

and

a

personal

pension

HM

Revenue

and

Customs

HMRC

will

ask

one

of

your

providers

to

take

the

tax

off

your

State

Pension

At

the

end

of

the

tax

year

you

’ll

get

a

from

your

pension

provider

showing

how

much

tax

you

’ve

paid

If

the

State

Pension

is

your

only

income

You

’re

responsible

for

paying

any

tax

you

owe

Fill

in

and

send

a

Self

Assessment

tax

return

if

you

owe

anything

If

you

started

getting

your

pension

on

or

after

April

do

n’t

send

a

tax

return

HMRC

will

write

to

tell

you

what

you

owe

and

how

to

pay

If

you

continue

to

work

Your

employer

will

take

any

tax

due

off

your

earnings

and

your

State

Pension

This

is

called

Pay

As

You

Earn

PAYE

If

you

’re

self

employed

you

must

fill

in

a

Self

Assessment

tax

return

at

the

end

of

the

tax

year

You

must

declare

your

overall

income

including

the

State

Pension

and

money

from

private

pensions

for

example

your

workplace

pension

If

you

have

other

income

You

’re

responsible

for

paying

any

tax

you

owe

on

income

other

than

money

from

your

pensions

You

might

have

to

fill

in

a

Self

Assessment

tax

return

You

can

claim

a

tax

refund

if

you

’ve

paid

too

much

tax

Tax

codes

If

your

income

only

comes

from

one

source

you

’ll

usually

have

one

tax

code

You

can

have

several

tax

codes

if

you

have

income

from

more

than

one

source

You

can

get

your

tax

code

corrected

if

you

think

it

’s

wrong

Tax

when

you

live

abroad

If

you

live

abroad

but

are

classed

as

a

UK

resident

for

tax

purposes

you

may

have

to

pay

UK

tax

on

your

pension

The

amount

you

pay

depends

on

your

income

If

you

’re

not

a

UK

resident

you

do

n’t

usually

pay

UK

tax

on

your

pension

But

you

might

have

to

pay

tax

in

the

country

you

live

in

There

are

a

few

exceptions

for

example

UK

civil

service

pensions

will

always

be

taxed

in

the

UK

Double

tax

If

you

live

in

a

country

without

a

double

taxation

agreement

with

the

UK

you

might

have

to

pay

tax

in

both

countries

Higher

tax

on

unauthorised

payments

You

’ll

pay

up

to

tax

on

payments

from

your

pension

provider

if

they

make

an

unauthorised

payment

This

is

a

payment

made

outside

of

the

government

’s

tax

rules

and

usually

includes

any

payments

before

you

’re

there

are

exceptions

a

trivial

commutation

lump

sum

of

over

regular

payments

into

your

account

after

you

’ve

died

Some

companies

advertise

personal

loans

or

cash

advances

if

you

take

your

pension

early

These

payments

are

unauthorised

and

you

have

to

pay

tax

on

them


Gaps

in

your

National

Insurance

record

You

may

get

gaps

in

your

record

if

you

do

not

pay

National

Insurance

or

do

not

get

National

Insurance

credits

This

could

be

because

you

were

employed

but

had

low

earnings

unemployed

and

were

not

claiming

benefits

self

employed

but

did

not

pay

contributions

because

of

small

profits

living

abroad

Gaps

can

mean

you

will

not

have

enough

years

of

National

Insurance

contributions

to

get

the

full

State

Pension

sometimes

called

qualifying

years

You

may

be

able

to

pay

voluntary

contributions

to

fill

any

gaps

if

you

’re

eligible

Check

your

record

for

gaps

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

You

may

also

be

eligible

for

National

Insurance

credits

if

you

claim

benefits

because

you

can

not

work

are

unemployed

or

caring

for

someone

full

time

Contact

HM

Revenue

and

Customs

HMRC

if

you

think

your

National

Insurance

record

is

wrong

Decide

if

you

want

to

pay

voluntary

contributions

Voluntary

contributions

do

not

always

increase

your

State

Pension

Contact

the

Future

Pension

Centre

to

find

out

if

you

’ll

benefit

from

voluntary

contributions

You

may

also

want

to

get

financial

advice

before

you

decide

to

make

voluntary

contributions

Why

you

might

want

to

pay

voluntary

contributions

You

may

want

to

pay

voluntary

contributions

because

you

’re

close

to

State

Pension

age

and

do

not

have

enough

qualifying

years

to

get

the

full

State

Pension

you

know

you

will

not

be

able

to

get

the

qualifying

years

you

need

to

get

the

full

State

Pension

during

your

working

life

you

’re

self

employed

and

do

not

have

to

pay

Class

contributions

because

you

have

low

profits

you

live

outside

the

UK

but

you

want

to

qualify

for

some

benefits

Self

employed

people

with

specific

jobs

Some

people

do

not

pay

Class

contributions

through

Self

Assessment

but

may

want

to

pay

voluntary

contributions

These

are

examiners

moderators

invigilators

and

people

who

set

exam

questions

people

who

run

businesses

involving

land

or

property

ministers

of

religion

who

do

not

receive

a

salary

or

stipend

people

who

make

investments

for

themselves

or

others

but

not

as

a

business

and

without

getting

a

fee

or

commission

Eligibility

You

must

be

eligible

to

pay

voluntary

National

Insurance

contributions

for

the

time

that

the

contributions

cover

You

can

usually

only

pay

for

gaps

in

your

National

Insurance

record

from

the

past

years

You

can

sometimes

pay

for

gaps

from

more

than

years

ago

depending

on

your

age

Who

can

pay

voluntary

contributions

These

tables

explain

who

’s

eligible

to

pay

Class

or

Class

contributions

Your

situation

Which

class

to

pay

Employed

but

earning

under

a

week

and

not

eligible

for

National

Insurance

credits

Class

Self

employed

with

profits

under

Class

or

Class

they

count

towards

different

benefits

Both

employed

and

self

employed

with

low

earnings

and

small

profits

Contact

HM

Revenue

and

Customs

HMRC

to

check

if

you

have

a

gap

and

how

much

you

need

to

pay

Self

employed

as

an

examiner

minister

of

religion

or

in

an

investment

or

land

and

property

business

Class

or

Class

they

count

towards

different

benefits

Living

and

working

abroad

Class

but

only

if

you

worked

in

the

UK

immediately

before

leaving

and

you

’ve

previously

lived

in

the

UK

for

at

least

years

in

a

row

or

paid

at

least

years

of

contributions

Living

abroad

but

not

working

Class

but

only

if

at

some

point

you

’ve

lived

in

the

UK

for

at

least

years

in

a

row

or

paid

at

least

years

of

contributions

Unemployed

and

not

claiming

benefits

Class

Married

woman

or

widow

who

stopped

paying

reduced

rates

Class

You

can

not

pay

voluntary

contributions

if

you

’re

eligible

for

National

Insurance

credits

you

’re

a

married

woman

or

widow

paying

reduced

rates

If

you

’re

over

State

Pension

age

Your

situation

Which

class

to

pay

You

’ve

reached

State

Pension

age

and

want

to

fill

in

gaps

in

your

National

Insurance

record

Class

Rates

The

rates

for

the

to

tax

year

are

a

week

for

Class

a

week

for

Class

You

usually

pay

the

current

rate

when

you

make

a

voluntary

contribution

If

you

’re

a

man

born

after

April

or

a

woman

born

after

April

You

can

pay

voluntary

contributions

by

April

to

make

up

for

gaps

between

April

and

April

You

’ll

pay

the

current

rate

When

you

pay

different

rates

If

you

’re

paying

Class

contributions

for

the

previous

tax

year

or

Class

contributions

for

the

previous

tax

years

you

pay

the

original

rate

for

those

tax

years

Call

HM

Revenue

and

Customs

HMRC

if

you

have

questions

about

voluntary

National

Insurance

How

and

when

to

pay

Find

out

how

to

pay

Class

voluntary

contributions

pay

Class

voluntary

contributions

If

you

’re

living

abroad

read

leaflet

and

fill

in

form

found

at

the

end

Send

it

back

to

HMRC

using

the

address

on

the

form

Deadlines

You

can

usually

pay

voluntary

contributions

for

the

past

years

The

deadline

is

April

each

year

You

can

sometimes

pay

for

gaps

from

more

than

years

ago

depending

on

your

age

You

’re

a

man

born

after

April

or

a

woman

born

after

April

You

have

until

April

to

pay

voluntary

contributions

to

make

up

for

gaps

between

April

and

April


Overview

You

must

register

for

Self

Assessment

if

you

have

to

send

a

tax

return

and

did

not

send

one

last

year

There

are

different

ways

to

register

if

you

’re

self

employed

not

self

employed

registering

a

partner

or

partnership

Register

if

you

’re

self

employed

If

you

have

to

send

a

tax

return

and

did

not

send

one

last

year

you

need

to

register

for

Self

Assessment

and

Class

National

Insurance

Register

by

October

in

your

business

’s

second

tax

year

You

could

be

fined

if

you

do

not

If

you

have

not

filed

a

return

online

before

Register

online

Once

you

’ve

completed

the

questions

HMRC

will

create

your

account

You

’ll

receive

a

letter

with

your

Unique

Taxpayer

Reference

UTR

number

within

days

if

you

’re

abroad

You

’ll

need

your

UTR

to

file

a

return

You

’ll

then

receive

another

letter

with

an

activation

code

for

your

account

You

can

get

a

new

activation

code

if

you

do

not

receive

it

or

you

lose

it

Once

you

’ve

activated

your

account

you

can

file

your

tax

return

any

time

before

the

deadline

If

you

’ve

filed

a

return

online

before

Re

register

online

form

if

the

work

you

plan

to

do

is

different

from

what

you

did

before

You

’ll

need

your

digit

Unique

Taxpayer

Reference

UTR

from

when

you

registered

before

You

can

find

your

UTR

if

you

do

not

know

it

You

’ll

receive

a

letter

with

a

new

account

activation

code

days

later

if

you

’re

abroad

Once

you

’ve

reactivated

your

account

you

can

file

your

tax

return

any

time

before

the

deadline

If

the

work

you

plan

to

do

is

the

same

as

you

did

before

sign

in

to

your

account

If

you

’ve

filed

before

but

you

did

not

use

the

online

service

Create

an

account

for

the

online

service

using

your

UTR

You

can

find

your

UTR

if

you

do

not

know

it

You

’ll

receive

a

letter

with

an

activation

code

for

your

account

Once

you

’ve

activated

your

account

you

can

file

your

tax

return

any

time

before

the

deadline

Other

ways

to

register

You

can

fill

in

this

form

on

screen

then

print

off

and

post

to

HMRC

You

’ll

need

to

have

all

your

information

ready

as

you

can

not

save

a

partly

completed

form

If

you

’re

using

an

older

browser

for

example

Internet

Explorer

you

’ll

need

to

update

it

or

use

a

different

browser

Find

out

more

about

browsers

Register

if

you

're

not

self

employed

If

you

have

to

send

a

tax

return

and

did

not

send

one

last

year

you

need

to

register

for

Self

Assessment

by

October

If

you

have

not

filed

online

before

Register

using

form

After

you

register

you

’ll

receive

your

Unique

Taxpayer

Reference

UTR

number

in

the

post

within

working

days

if

you

’re

abroad

Create

your

online

account

Sign

up

for

Self

Assessment

online

you

’ll

need

your

UTR

to

do

this

You

’ll

get

an

activation

code

for

your

new

account

in

the

post

within

working

days

of

signing

up

if

you

’re

abroad

When

you

get

the

code

sign

in

to

send

your

return

You

can

replace

an

activation

code

if

you

do

not

receive

it

or

you

lose

it

Once

you

’ve

activated

your

account

you

can

file

your

tax

return

any

time

If

you

’ve

filed

online

before

Sign

in

to

your

existing

account

Register

if

you

're

a

partner

or

partnership

You

must

register

for

Self

Assessment

by

October

if

you

’re

a

partner

in

a

partnership

You

’ll

need

your

partnership

’s

digit

Unique

Taxpayer

Reference

UTR

You

can

find

a

UTR

if

you

’ve

lost

it

You

must

also

register

your

partnership

if

you

’re

the

nominated

partner

There

are

different

ways

to

register

for

limited

liability

partnerships

if

you

’re

a

partner

that

’s

not

an

individual

for

example

a

company

or

trust


Overview

Usually

the

amount

of

VAT

you

pay

HM

Revenue

and

Customs

HMRC

is

the

difference

between

your

sales

invoices

and

purchase

invoices

You

have

to

report

these

figures

and

pay

any

money

to

HMRC

even

if

the

invoices

have

not

been

paid

With

the

Cash

Accounting

Scheme

you

pay

VAT

on

your

sales

when

your

customers

pay

you

reclaim

VAT

on

your

purchases

when

you

have

paid

your

supplier

To

join

the

scheme

your

VAT

taxable

turnover

must

be

million

or

less

Talk

to

an

accountant

or

tax

adviser

if

you

want

advice

on

whether

the

Cash

Accounting

Scheme

is

right

for

you

Eligibility

You

can

use

cash

accounting

if

your

business

is

registered

for

VAT

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

cash

accounting

if

you

use

the

VAT

Flat

Rate

Scheme

instead

the

Flat

Rate

Scheme

has

its

own

cash

based

turnover

method

you

’re

not

up

to

date

with

your

VAT

Returns

or

payments

you

’ve

committed

a

VAT

offence

in

the

last

months

for

example

VAT

evasion

You

can

not

use

it

for

the

following

transactions

you

have

to

use

standard

VAT

accounting

instead

where

the

payment

terms

of

a

VAT

invoice

are

months

or

more

where

a

VAT

invoice

is

raised

in

advance

buying

or

selling

goods

using

lease

purchase

hire

purchase

conditional

sale

or

credit

sale

importing

goods

into

Northern

Ireland

from

the

EU

moving

goods

outside

a

customs

warehouse

You

must

leave

the

scheme

if

your

VAT

taxable

turnover

is

more

than

million

Join

or

leave

the

scheme

How

to

join

You

must

be

eligible

to

join

the

scheme

You

join

at

the

beginning

of

a

VAT

accounting

period

You

do

not

have

to

tell

HM

Revenue

and

Customs

HMRC

you

use

cash

accounting

How

to

leave

You

can

leave

the

scheme

at

any

time

but

you

must

leave

if

you

’re

no

longer

eligible

to

use

it

You

should

leave

at

the

end

of

a

VAT

accounting

period

You

do

not

have

to

tell

HMRC

you

’ve

stopped

using

it

but

you

must

report

and

pay

HMRC

any

outstanding

VAT

whether

your

customers

have

paid

you

or

not

You

can

report

and

pay

the

outstanding

VAT

over

months

If

your

VAT

taxable

turnover

exceeded

million

in

the

last

months

you

must

report

and

pay

straight

away

You

must

pay

immediately

if

HMRC

has

written

to

you

to

withdraw

your

use

of

the

scheme


Overview

VAT

registered

businesses

must

keep

records

of

sales

and

purchases

keep

a

separate

summary

of

VAT

called

a

VAT

account

issue

correct

VAT

invoices

This

guide

is

also

available

in

Welsh

Cymraeg

VAT

registered

businesses

with

a

taxable

turnover

of

more

than

must

follow

the

rules

for

Making

Tax

Digital

for

VAT

If

you

’ve

signed

up

for

Making

Tax

Digital

for

VAT

the

records

you

need

to

keep

are

the

same

as

any

VAT

registered

business

but

you

’ll

need

to

keep

some

of

them

digitally

How

to

keep

VAT

records

You

must

keep

VAT

records

for

at

least

years

or

years

if

you

used

the

VAT

MOSS

service

You

can

keep

VAT

records

on

paper

electronically

or

as

part

of

a

software

program

such

as

book

keeping

software

Records

must

be

accurate

complete

and

readable

If

your

taxable

turnover

is

more

than

you

must

keep

a

digital

record

of

anything

that

’s

needed

for

your

VAT

Return

If

you

’ve

lost

a

VAT

invoice

or

it

is

damaged

and

no

longer

readable

ask

the

supplier

for

a

duplicate

marked

duplicate

HMRC

can

visit

your

business

to

inspect

your

record

keeping

and

charge

you

a

penalty

if

your

records

are

not

in

order

You

can

hire

a

professional

such

as

an

accountant

if

you

need

help

with

your

VAT

VAT

invoices

Only

VAT

registered

businesses

can

issue

VAT

invoices

and

you

must

issue

and

keep

valid

invoices

these

can

be

paper

or

electronic

keep

copies

of

all

the

sales

invoices

you

issue

even

if

you

cancel

them

or

produce

one

by

mistake

keep

all

purchase

invoices

for

items

you

buy

Valid

invoices

You

’ll

use

a

full

VAT

invoice

for

most

transactions

You

can

use

a

modified

invoice

for

retail

supplies

over

a

simplified

invoice

for

retail

supplies

under

and

for

other

supplies

from

January

You

can

not

reclaim

VAT

using

an

invalid

invoice

pro

forma

invoice

statement

or

delivery

note

Include

the

following

on

your

invoice

depending

on

which

type

you

use

Invoice

information

Full

invoice

Simplified

invoice

Modified

invoice

Unique

invoice

number

that

follows

on

from

the

last

invoice

Yes

Yes

Yes

Your

business

name

and

address

Yes

Yes

Yes

Your

VAT

number

Yes

Yes

Yes

Date

Yes

No

Yes

The

tax

point

or

time

of

supply

if

this

is

different

from

the

invoice

date

Yes

Yes

Yes

Customer

’s

name

or

trading

name

and

address

Yes

No

Yes

Description

of

the

goods

or

services

Yes

Yes

Yes

Total

amount

excluding

VAT

Yes

No

Yes

Total

amount

of

VAT

Yes

No

Yes

Price

per

item

excluding

VAT

Yes

No

Yes

Quantity

of

each

type

of

item

Yes

No

Yes

Rate

of

any

discount

per

item

Yes

No

Yes

Rate

of

VAT

charged

per

item

if

an

item

is

exempt

or

zero

rated

make

clear

no

VAT

on

these

items

Yes

Yes

Yes

Total

amount

including

VAT

No

Yes

Yes

If

items

are

charged

at

different

VAT

rates

then

show

this

for

each

Accounting

schemes

If

you

use

the

Cash

Accounting

Scheme

you

have

to

stamp

an

invoice

with

the

amount

of

cash

paid

and

the

date

There

are

different

rules

for

record

keeping

and

invoicing

if

you

use

a

VAT

Margin

Scheme

Deadlines

Usually

VAT

invoices

must

be

issued

within

days

of

the

date

of

supply

or

the

date

of

payment

if

you

’re

paid

in

advance

International

trade

You

do

not

have

to

show

all

amounts

on

your

invoices

in

sterling

If

you

issue

VAT

invoices

in

a

foreign

currency

or

language

you

must

show

the

total

VAT

payable

in

sterling

on

your

VAT

invoice

if

the

supply

takes

place

in

the

UK

be

able

to

provide

an

English

translation

of

any

invoice

within

days

if

asked

to

do

so

by

a

visiting

VAT

officer

Converting

to

sterling

To

convert

to

sterling

you

can

use

the

market

selling

rate

at

the

time

of

supply

use

the

European

Central

Bank

’s

rate

use

HMRC

’s

period

rates

of

exchange

the

rates

usually

stay

the

same

for

each

calendar

month

apply

to

HMRC

to

use

a

different

method

to

account

for

the

VAT

There

are

different

rules

if

you

use

the

Tour

Operator

’s

Scheme

Exceptions

You

do

not

need

to

issue

a

VAT

invoice

if

your

invoice

is

only

for

exempt

or

zero

rated

sales

within

the

UK

you

’re

giving

goods

as

a

gift

you

sell

goods

under

a

VAT

second

hand

margin

scheme

your

customer

operates

a

self

billing

arrangement

VAT

records

Records

you

must

keep

include

copies

of

all

invoices

you

issue

all

invoices

you

receive

originals

or

electronic

copies

self

billing

agreements

this

is

where

the

customer

prepares

the

invoice

name

address

and

VAT

number

of

any

self

billing

suppliers

debit

or

credit

notes

import

and

export

records

records

of

items

you

can

not

reclaim

VAT

on

for

example

business

entertainment

records

of

any

goods

you

give

away

or

take

from

stock

for

your

private

use

records

of

all

the

zero

rated

reduced

or

VAT

exempt

items

you

buy

or

sell

a

VAT

account

You

must

also

keep

general

business

records

such

as

bank

statements

cash

books

cheque

stubs

paying

in

slips

and

till

rolls

If

you

use

the

Cash

Accounting

Scheme

you

must

use

these

records

to

match

them

against

your

payment

records

and

receipts

If

you

supply

digital

services

in

the

EU

and

use

VAT

MOSS

you

must

keep

additional

records

HM

Revenue

and

Customs

HMRC

may

check

your

records

to

make

sure

you

’re

paying

the

right

amount

of

tax

Keeping

digital

records

VAT

registered

businesses

with

a

taxable

turnover

of

more

than

must

follow

the

rules

for

Making

Tax

Digital

for

VAT

Retailers

If

you

’re

a

retailer

you

do

not

have

to

issue

VAT

invoices

unless

a

customer

asks

for

one

Keep

a

copy

if

you

do

Retailers

can

issue

simplified

invoices

for

supplies

under

Debit

and

credit

notes

When

you

return

goods

to

a

supplier

or

a

customer

returns

goods

to

you

the

balance

of

payment

can

be

settled

with

a

credit

or

debit

note

Record

these

in

your

accounts

and

keep

any

original

notes

VAT

records

for

Making

Tax

Digital

VAT

registered

businesses

with

a

taxable

turnover

of

more

than

must

follow

the

rules

for

Making

Tax

Digital

for

VAT

by

keeping

some

records

digitally

unless

your

business

uses

the

VAT

GIANT

service

for

example

if

you

’re

a

government

department

or

an

NHS

Trust

you

apply

for

an

exemption

You

can

choose

to

sign

up

to

Making

Tax

Digital

for

VAT

if

your

business

earns

less

than

From

April

all

VAT

registered

businesses

must

sign

up

whatever

they

earn

Records

you

must

keep

digitally

You

need

to

keep

the

following

records

digitally

your

business

name

address

and

VAT

registration

number

any

VAT

accounting

schemes

you

use

the

VAT

on

goods

and

services

you

supply

for

example

everything

you

sell

lease

transfer

or

hire

out

supplies

made

the

VAT

on

goods

and

services

you

receive

for

example

everything

you

buy

lease

rent

or

hire

supplies

received

any

adjustments

you

make

to

a

return

the

time

of

supply

and

value

of

supply

value

excluding

VAT

for

everything

you

buy

and

sell

the

rate

of

VAT

charged

on

goods

and

services

you

supply

reverse

charge

transactions

where

you

record

the

VAT

on

both

the

sale

price

and

the

purchase

price

of

goods

and

services

you

buy

your

total

daily

gross

takings

if

you

use

a

retail

scheme

items

you

can

reclaim

VAT

on

if

you

use

the

Flat

Rate

Scheme

your

total

sales

and

the

VAT

on

those

sales

if

you

trade

in

gold

and

use

the

Gold

Accounting

Scheme

You

also

need

to

keep

digital

copies

of

documents

that

cover

multiple

transactions

made

on

behalf

of

your

business

by

volunteers

for

charity

fundraising

a

third

party

business

employees

for

expenses

in

petty

cash

You

must

add

all

your

transactions

to

your

digital

records

but

you

do

not

need

to

scan

paper

records

like

invoices

or

receipts

How

to

keep

digital

records

You

need

to

use

a

compatible

software

package

or

other

software

like

spreadsheets

that

connect

to

HMRC

systems

If

you

use

more

than

one

software

package

to

keep

records

and

submit

returns

you

need

to

link

them

Some

ways

you

can

link

your

software

include

using

formulas

to

link

cells

in

spreadsheets

emailing

records

putting

records

on

a

portable

device

to

give

to

your

agent

importing

and

exporting

XML

and

CSV

files

downloading

and

uploading

files

You

must

have

links

between

the

software

you

use

by

your

first

VAT

period

after

April

When

to

send

your

VAT

return

The

deadlines

for

sending

your

VAT

returns

will

not

change

after

you

sign

up

for

Making

Tax

Digital

for

VAT

To

see

when

your

next

return

is

due

sign

in

to

your

VAT

online

account

How

to

sign

up

for

Making

Tax

Digital

for

VAT

How

you

sign

up

depends

on

whether

you

’re

a

business

an

agent

acting

for

a

client

Sign

up

for

Making

Tax

Digital

for

VAT

You

must

sign

up

for

Making

Tax

Digital

for

VAT

if

your

taxable

turnover

is

more

than

so

you

can

keep

digital

records

submit

your

business

’s

VAT

return

using

compatible

software

There

’s

a

different

way

to

sign

up

if

you

’re

an

agent

Before

you

start

You

must

have

compatible

software

before

you

sign

up

What

you

need

To

sign

up

you

need

your

business

email

address

a

Government

Gateway

user

ID

and

password

if

you

do

not

have

a

user

ID

you

can

create

one

when

you

use

the

service

your

VAT

registration

number

and

latest

VAT

return

You

’ll

also

need

your

National

Insurance

number

if

you

’re

a

sole

trader

your

company

registration

number

and

Unique

Taxpayer

Reference

if

you

’re

a

limited

company

or

registered

society

your

Unique

Taxpayer

Reference

and

the

postcode

where

you

’re

registered

for

Self

Assessment

if

you

’re

a

general

partnership

your

Unique

Taxpayer

Reference

the

postcode

where

you

’re

registered

for

Self

Assessment

and

your

company

’s

registration

number

if

you

’re

a

limited

partnership

When

to

sign

up

If

you

already

pay

by

Direct

Debit

do

not

sign

up

too

close

to

the

date

your

return

is

due

or

you

may

pay

twice

To

avoid

this

do

not

sign

up

less

than

days

before

your

return

is

due

days

after

your

return

is

due

If

you

do

not

pay

by

Direct

Debit

sign

up

at

least

days

before

your

return

is

due

If

you

’re

finding

it

difficult

to

access

the

service

check

if

there

’s

a

technical

issue

or

other

known

problem

Sign

up

now

After

you

’ve

signed

up

You

should

get

a

confirmation

email

from

noreply@tax.service.gov.uk

within

days

of

signing

up

It

might

go

to

your

spam

folder

Do

not

submit

a

VAT

Return

until

you

get

a

confirmation

email

Contact

HMRC

if

you

do

not

get

an

email

VAT

account

You

must

keep

a

separate

record

of

the

VAT

you

charge

and

the

VAT

you

pay

on

your

purchases

This

record

is

called

a

VAT

account

You

use

the

figures

in

your

VAT

account

to

complete

your

VAT

Return

There

are

no

rules

on

what

a

VAT

account

should

look

like

but

it

must

show

your

total

VAT

sales

your

total

VAT

purchases

the

VAT

you

owe

HM

Revenue

and

Customs

HMRC

the

VAT

you

can

reclaim

from

HMRC

if

your

business

uses

the

VAT

Flat

Rate

Scheme

the

flat

rate

percentage

and

turnover

it

applies

to

If

you

are

registered

for

VAT

in

Northern

Ireland

you

must

also

show

the

VAT

on

any

EU

purchases

or

sales

Errors

If

you

’ve

made

an

error

in

your

VAT

Return

the

VAT

account

must

show

the

date

you

discovered

the

error

details

about

the

error

for

example

how

it

happened

how

you

corrected

it

You

may

also

need

to

report

the

error

to

HMRC

Bad

debts

If

you

write

off

an

invoice

as

a

bad

debt

you

must

keep

a

separate

VAT

bad

debt

account

The

debt

must

be

older

than

months

and

for

each

bad

debt

you

must

show

total

amount

of

VAT

involved

amount

written

off

and

any

payments

you

’ve

received

the

VAT

you

’re

claiming

on

the

debt

the

VAT

period(s

you

paid

the

VAT

and

are

claiming

the

relief

invoices

details

like

date

customer

name

You

must

keep

this

information

for

years

Time

of

supply

or

tax

point

The

tax

point

or

time

of

supply

for

a

transaction

is

the

date

the

transaction

takes

place

for

VAT

purposes

You

need

to

know

this

because

for

example

it

’s

included

on

VAT

invoices

it

tells

you

which

VAT

period

the

transaction

belongs

to

it

tells

you

which

VAT

Return

to

put

the

transaction

on

The

tax

point

can

vary

but

is

usually

the

following

Situation

Tax

point

No

invoice

needed

Date

of

supply

VAT

invoice

issued

Date

of

invoice

VAT

invoice

issued

days

or

more

after

the

date

of

supply

Date

the

supply

took

place

Payment

or

invoice

issued

in

advance

of

supply

Date

of

payment

or

invoice

whichever

is

earlier

Payment

in

advance

of

supply

and

no

VAT

invoice

yet

issued

Date

payment

received

The

date

of

supply

is

for

goods

the

date

they

’re

sent

collected

or

made

available

for

example

installed

in

the

customer

’s

house

for

services

the

date

the

work

is

finished

Exceptions

If

you

use

the

VAT

Cash

Accounting

Scheme

the

tax

point

is

always

the

date

the

payment

is

received

There

are

different

tax

point

rules

for

certain

trades

like

barristers

building

and

construction

where

the

supply

is

not

a

sale

for

example

business

items

taken

for

personal

use

Sometimes

one

sale

can

give

rise

to

or

more

tax

points

for

example

where

the

customer

pays

a

deposit

in

advance

and

then

a

final

payment


How

to

apply

You

can

pay

for

a

faster

service

if

you

need

a

passport

within

the

next

weeks

You

need

to

book

a

passport

office

appointment

and

pay

online

You

can

book

an

appointment

up

to

weeks

in

advance

If

you

need

a

passport

to

travel

urgently

for

medical

treatment

or

because

a

friend

or

family

member

is

seriously

ill

or

has

died

call

the

Passport

Adviceline

instead

Check

current

coronavirus

travel

advice

before

travelling

If

your

passport

application

is

successful

it

does

not

mean

you

’re

currently

allowed

to

travel

Who

can

apply

You

can

apply

for

a

faster

service

if

you

’re

in

the

UK

and

need

to

renew

or

replace

a

passport

or

get

a

first

child

passport

Use

the

non

urgent

service

if

either

you

’re

applying

for

a

first

adult

passport

you

do

not

need

your

passport

within

the

next

weeks

If

you

’re

outside

the

UK

apply

for

an

emergency

travel

document

Track

your

passport

application

if

you

’ve

already

applied

for

a

passport

and

have

not

received

it

Do

not

pay

for

an

urgent

passport

you

will

not

get

your

passport

sooner

or

get

a

refund

Ways

to

apply

There

are

ways

to

apply

for

an

urgent

passport

As

part

of

the

application

you

’ll

need

to

attend

an

appointment

at

your

nearest

passport

office

Online

Premium

You

get

your

new

passport

at

your

appointment

Appointments

last

up

to

minutes

You

can

use

this

service

to

renew

an

adult

passport

Use

the

Online

Premium

service

week

Fast

Track

Your

new

passport

is

delivered

to

your

home

within

week

of

your

appointment

Someone

might

need

to

be

in

to

sign

for

it

You

can

use

this

service

to

renew

an

adult

or

child

passport

change

your

name

on

your

passport

for

example

with

a

marriage

certificate

or

deed

poll

make

changes

to

your

personal

details

on

your

passport

for

example

your

gender

replace

a

lost

stolen

or

damaged

passport

apply

for

a

first

child

passport

Use

the

week

Fast

Track

service

If

you

can

not

apply

online

You

can

book

your

appointment

and

pay

by

calling

the

Passport

Adviceline

Online

Premium

service

You

’ll

apply

pay

and

book

an

appointment

online

The

earliest

you

can

get

an

appointment

is

days

from

when

you

apply

You

’ll

get

your

new

passport

at

your

appointment

Appointments

can

last

up

to

minutes

Do

not

book

an

appointment

if

you

’re

self

isolating

or

you

or

someone

you

live

with

has

coronavirus

symptoms

It

costs

or

for

a

page

frequent

traveller

passport

You

can

only

use

Online

Premium

to

renew

an

adult

passport

that

was

issued

after

December

Apply

book

an

appointment

and

pay

To

use

the

Online

Premium

service

you

’ll

need

your

old

passport

a

device

that

takes

digital

photos

like

a

smartphone

tablet

or

digital

camera

and

someone

to

take

your

photo

a

digital

photo

of

you

Apply

book

an

appointment

and

pay

What

to

bring

to

your

appointment

You

need

to

bring

your

old

passport

You

can

ask

someone

else

to

go

to

your

appointment

for

you

They

’ll

need

to

bring

your

old

passport

a

signed

and

dated

letter

from

you

naming

them

and

giving

them

permission

to

collect

the

passport

their

ID

for

example

passport

driving

licence

or

utility

bill

that

’s

less

than

months

old

Changing

your

appointment

Call

the

Passport

Adviceline

to

reschedule

your

appointment

Do

not

go

to

your

appointment

if

you

’re

self

isolating

because

of

you

or

someone

you

live

with

has

symptoms

week

Fast

Track

service

It

costs

for

an

adult

passport

or

for

a

page

frequent

traveller

passport

for

a

child

passport

or

for

a

page

frequent

traveller

passport

You

can

use

week

Fast

Track

to

renew

an

adult

or

child

passport

that

has

expired

or

that

is

about

to

expire

change

personal

details

on

your

passport

for

example

your

name

place

of

birth

or

gender

replace

a

lost

stolen

or

damaged

passport

apply

for

a

first

child

passport

What

you

need

to

do

Get

a

paper

application

form

from

a

Post

Office

you

can

not

apply

online

Book

an

appointment

online

and

pay

the

fee

Fill

in

your

application

form

and

gather

your

documents

before

your

appointment

Book

an

appointment

and

pay

by

card

When

you

have

an

application

form

you

can

book

an

appointment

online

Book

an

appointment

and

pay

by

card

What

to

bring

to

your

appointment

You

need

identical

printed

passport

photos

your

completed

paper

application

form

your

supporting

documents

read

the

booklet

that

comes

with

the

paper

form

to

find

out

what

you

need

If

you

can

not

go

to

your

appointment

You

can

change

your

appointment

or

send

someone

in

your

place

Changing

your

appointment

because

of

coronavirus

You

can

change

your

appointment

at

any

time

up

to

your

appointment

slot

if

you

’re

self

isolating

you

or

someone

you

live

with

has

or

symptoms

Call

the

Passport

Adviceline

to

change

your

appointment

Changing

your

appointment

for

another

reason

You

can

change

your

appointment

if

your

booking

is

more

than

days

away

Use

the

link

in

the

confirmation

email

you

got

after

paying

and

booking

Sending

someone

in

your

place

If

you

’re

in

the

UK

you

can

ask

someone

to

go

to

your

appointment

for

you

They

’ll

need

to

bring

your

identical

printed

passport

photos

your

completed

paper

application

form

your

supporting

documents

read

the

booklet

that

comes

with

the

paper

form

to

find

out

what

you

need


How

it

works

You

’ll

need

to

get

a

new

passport

to

travel

abroad

or

prove

your

identity

if

you

change

any

of

the

following

your

name

your

gender

your

appearance

if

you

can

not

be

recognised

from

your

passport

photo

any

more

for

example

you

’ve

had

plastic

surgery

The

name

on

your

passport

must

match

the

one

you

use

when

you

book

your

travel

You

’ll

be

sent

a

new

year

passport

Time

left

on

your

old

passport

will

not

be

added

to

your

new

one

When

you

do

not

need

a

new

passport

You

do

not

need

to

get

a

new

passport

if

you

change

your

address

or

contact

details

get

a

new

job

change

your

appearance

slightly

for

example

dye

your

hair

or

grow

a

beard

change

your

marital

status

divorce

marry

or

form

a

civil

partnership

but

keep

your

name

change

your

title

for

example

doctor

or

professor

become

a

national

of

another

country

as

well

as

the

UK

emigrate

How

long

it

takes

Allow

up

to

weeks

to

get

your

passport

It

takes

longer

to

apply

by

post

than

online

You

may

be

able

to

get

a

passport

urgently

if

you

need

to

travel

sooner

Do

not

book

travel

until

you

have

a

valid

passport

your

new

passport

will

not

have

the

same

number

as

your

old

one

Apply

online

You

can

apply

for

a

new

passport

online

It

costs

Start

now

Apply

using

a

paper

application

form

Because

of

coronavirus

it

’s

taking

longer

to

process

paper

applications

than

online

applications

Use

the

online

service

to

get

your

passport

You

can

get

a

paper

application

form

by

either

going

to

a

Post

Office

that

has

a

Check

and

Send

service

calling

the

Passport

Adviceline

It

costs

Fill

in

and

sign

your

passport

application

using

the

name

that

you

want

to

see

printed

on

your

passport

Countersignatures

You

must

get

a

countersignature

if

your

appearance

has

changed

and

you

can

not

be

recognised

from

your

existing

passport

You

do

not

need

a

countersignature

if

you

’re

changing

your

name

or

adding

a

title

Unexpired

visas

Unexpired

visas

in

your

old

passport

may

become

invalid

if

you

change

your

name

Check

with

the

embassy

or

consulate

of

the

country

that

issued

the

visa

If

you

have

a

non

British

passport

If

you

have

dual

citizenship

dual

nationality

and

have

a

non

British

passport

the

name

on

your

non

British

passport

must

match

the

name

and

gender

you

want

on

your

British

passport

If

it

’s

different

change

the

details

on

your

non

British

passport

before

you

apply

for

a

new

British

passport

Marriage

or

civil

partnership

change

You

can

get

a

new

passport

in

your

new

name

either

before

or

after

the

ceremony

The

name

on

your

passport

must

match

the

one

you

use

when

you

book

your

travel

Get

a

new

passport

after

the

ceremony

Send

your

marriage

or

civil

partnership

certificate

when

you

apply

for

a

passport

in

your

new

name

this

includes

double

barrelled

names

Get

a

new

passport

before

the

ceremony

You

can

apply

for

a

passport

in

your

new

name

up

to

months

before

your

marriage

or

civil

partnership

ceremony

Your

old

passport

will

be

cancelled

Your

new

passport

is

post

dated

you

can

not

use

it

before

the

ceremony

Some

countries

will

not

issue

visas

for

post

dated

passports

check

with

the

country

’s

embassy

or

consulate

You

must

send

a

passports

for

newly

weds

and

civil

partners

form

with

your

documents

It

must

be

signed

by

the

religious

minister

or

registrar

who

will

conduct

the

ceremony

Divorce

or

returning

to

a

previous

surname

When

you

apply

you

also

need

to

send

your

birth

certificate

a

statement

signed

by

you

saying

you

’ve

gone

back

to

a

previous

surname

for

example

your

maiden

name

for

all

purposes

that

is

you

will

not

use

your

married

or

civil

partnership

name

at

all

a

document

that

shows

you

’re

using

your

new

name

for

example

a

payslip

or

a

letter

from

your

local

council

your

decree

absolute

or

final

order

showing

both

names

a

marriage

or

civil

partnership

certificate

showing

both

names

if

you

do

not

have

it

you

can

order

a

copy

Gender

change

Send

one

of

the

following

when

you

apply

for

a

passport

a

Gender

Recognition

Certificate

a

new

birth

or

adoption

certificate

showing

your

acquired

gender

a

letter

from

your

doctor

or

medical

consultant

confirming

your

change

of

gender

is

likely

to

be

permanent

If

you

’re

sending

a

letter

from

your

doctor

or

medical

consultant

and

you

’re

changing

your

name

you

’ll

also

need

to

supply

both

of

the

following

evidence

of

your

change

of

name

such

as

a

deed

poll

evidence

that

you

’re

using

your

new

name

for

example

a

payslip

or

a

letter

from

your

local

council

Read

the

information

about

passports

for

transgender

and

transsexual

people

if

you

need

help

Titles

and

small

changes

to

forenames

You

can

change

the

spelling

of

your

name

slightly

for

example

Jane

to

Jayne

change

the

order

of

your

forenames

remove

middle

names

Send

documents

that

show

you

’re

using

your

new

name

These

can

include

a

letter

from

a

local

council

or

government

department

driving

licence

bank

statement

baptism

or

confirmation

certificate

Titles

you

can

use

on

your

passport

You

can

include

professional

titles

for

example

doctor

judge

minister

of

religion

professor

QC

or

JP

if

you

’re

a

magistrate

honours

or

military

decorations

Put

the

details

in

the

other

title

box

of

your

application

and

send

evidence

of

your

title

Your

title

will

be

on

the

observations

page

of

your

passport

it

will

not

be

part

of

your

name

except

if

it

’s

a

title

of

nobility

for

example

knight

dame

or

a

lord

Other

name

changes

You

can

change

your

name

on

your

passport

with

one

of

the

following

documents

a

deed

poll

a

statutory

declaration

an

affidavit

Send

it

with

both

proof

of

any

previous

name

changes

you

’ve

made

evidence

that

you

’re

using

your

new

name

for

example

a

payslip

or

a

letter

from

your

local

council


Overview

If

you

’re

travelling

to

England

what

you

need

to

do

depends

on

where

you

have

been

in

the

days

before

you

arrive

If

you

have

been

in

a

country

or

territory

on

the

green

list

you

must

take

a

coronavirus

test

on

or

before

day

amber

list

you

must

quarantine

in

the

place

you

’re

staying

and

take

tests

red

list

you

must

quarantine

in

a

hotel

and

take

tests

You

can

not

currently

enter

the

UK

if

you

’ve

been

in

or

through

a

country

on

the

red

list

unless

you

’re

British

Irish

or

you

have

the

right

to

live

in

the

UK

You

must

follow

these

rules

even

if

you

have

been

vaccinated

Find

out

which

list

the

country

you

’ve

been

in

is

on

and

what

you

need

to

do

Find

out

what

to

do

if

you

’re

travelling

to

Scotland

travelling

to

Wales

travelling

to

Northern

Ireland

Before

you

leave

for

the

UK

You

’ll

need

to

provide

proof

of

a

negative

test

taken

in

the

days

before

you

leave

for

the

UK

complete

a

passenger

locator

form

Find

out

more

about

what

you

’ll

need

to

do

before

you

leave

for

the

UK

because

of

Your

passport

or

identity

card

will

be

checked

when

you

arrive

at

a

UK

port

or

airport

to

make

sure

you

’re

allowed

to

come

into

the

country

It

should

be

valid

for

the

whole

of

your

stay

You

may

also

need

a

visa

to

come

into

or

travel

through

the

UK

depending

on

your

nationality

What

you

can

bring

with

you

What

you

can

bring

with

you

depends

on

where

you

’re

travelling

from

You

must

declare

to

customs

anything

over

your

duty

free

allowance

banned

or

restricted

goods

in

the

UK

goods

that

you

plan

to

sell

more

than

or

its

equivalent

in

cash

if

you

’re

coming

from

outside

the

EU

You

and

your

baggage

may

be

checked

for

anything

you

must

declare

restrictions

in

the

UK

restrictions

currently

apply

in

England

Find

out

about

the

rules

in

Scotland

rules

in

Wales

rules

in

Northern

Ireland

Before

you

leave

for

the

UK

Everyone

travelling

to

the

UK

must

book

at

least

one

coronavirus

test

for

after

you

arrive

provide

your

contact

details

by

completing

the

online

passenger

locator

form

provide

proof

of

a

negative

test

taken

in

the

days

before

you

leave

for

the

UK

follow

the

testing

and

quarantine

rules

in

England

Scotland

Wales

or

Northern

Ireland

You

’ll

be

committing

a

criminal

offence

if

you

do

not

have

proof

of

a

negative

test

or

you

have

not

completed

the

passenger

locator

form

You

may

be

fined

You

may

not

be

allowed

to

board

If

you

are

not

British

or

Irish

you

may

not

be

allowed

to

enter

the

UK

testing

and

quarantine

in

England

What

you

need

to

do

depends

on

where

you

have

been

in

the

days

before

you

arrive

If

you

have

been

in

a

country

or

territory

on

the

green

list

you

must

book

a

test

to

take

after

you

arrive

amber

list

you

must

book

tests

to

take

after

you

arrive

and

quarantine

in

the

place

you

’re

staying

red

list

you

must

book

a

hotel

quarantine

package

which

includes

tests

Find

out

which

list

the

country

you

’ve

been

in

is

on

and

what

you

need

to

do

You

must

follow

these

rules

even

if

you

have

been

vaccinated

You

might

be

exempt

from

some

or

all

travel

and

entry

requirements

because

of

your

job

Check

if

your

job

means

you

’re

exempt

Children

aged

and

under

do

not

need

to

take

any

travel

tests

after

they

arrive

in

England

If

you

’re

travelling

from

a

country

on

the

amber

list

you

may

be

able

to

end

your

quarantine

early

by

booking

a

third

coronavirus

test

through

Test

to

Release

testing

and

quarantine

in

Scotland

Wales

and

Northern

Ireland

Check

the

rules

and

exemptions

for

quarantine

and

tests

if

you

’re

travelling

to

Scotland

if

you

’re

travelling

to

Wales

If

you

’re

travelling

to

Northern

Ireland

Complete

the

passenger

locator

form

You

need

to

provide

your

journey

and

contact

details

in

the

hours

before

you

arrive

in

the

UK

You

must

do

this

by

completing

the

online

passenger

locator

form

You

’ll

need

to

show

your

completed

passenger

locator

form

when

you

check

in

to

travel

or

board

your

plane

train

or

ferry

You

’ll

also

need

to

show

proof

that

you

’ve

completed

the

form

when

you

arrive

at

the

UK

border

Provide

a

negative

test

to

travel

to

the

UK

You

must

have

proof

of

a

negative

test

to

travel

to

the

UK

even

if

you

’re

a

UK

citizen

If

your

test

result

is

positive

you

must

not

travel

You

must

follow

the

local

rules

and

guidance

The

test

must

be

taken

in

the

days

before

you

depart

The

results

must

be

in

English

French

or

Spanish

You

’ll

need

to

show

the

test

results

when

you

check

in

to

travel

or

board

your

plane

train

or

ferry

You

may

also

be

asked

to

show

them

when

you

arrive

You

could

be

fined

when

you

arrive

at

the

border

if

you

can

not

provide

proof

that

you

have

had

a

negative

test

Find

out

more

about

providing

a

test

result

including

exemptions

and

acceptable

types

of

test

When

you

do

not

need

to

provide

a

negative

test

You

do

not

need

a

test

if

you

’re

travelling

within

the

UK

the

Isle

of

Man

Jersey

and

Guernsey

from

Ireland

from

Ascension

Falkland

Islands

St

Helena

and

Myanmar

Children

under

do

not

need

a

test

There

are

other

reasons

you

might

not

need

a

test

for

example

you

have

a

job

on

the

exempt

jobs

list

you

’re

travelling

to

the

UK

for

medical

reasons

you

’re

travelling

from

a

country

where

you

can

not

access

testing

facilities

Read

the

guidance

about

taking

a

test

before

you

travel

to

England

taking

a

test

before

you

travel

to

Scotland

You

must

still

follow

the

rules

for

quarantining

when

you

arrive

in

the

UK

You

’re

from

an

EEA

country

or

Switzerland

You

can

enter

the

UK

with

either

a

passport

or

national

identity

card

issued

by

an

EEA

country

or

Switzerland

that

should

be

valid

for

the

whole

of

your

stay

From

October

you

will

not

be

able

to

use

an

EEA

or

Swiss

national

identity

card

to

enter

the

UK

unless

you

have

settled

or

pre

settled

status

under

the

EU

Settlement

Scheme

have

an

EU

Settlement

Scheme

family

permit

have

a

Frontier

Worker

permit

are

an

Healthcare

Visitor

are

a

Swiss

Service

Provider

Check

if

you

need

a

visa

to

come

to

the

UK

after

January

You

’re

not

from

an

EEA

country

You

must

have

a

valid

passport

to

enter

the

UK

It

should

be

valid

for

the

whole

of

your

stay

You

may

also

need

a

visa

depending

on

which

country

you

’re

from

Check

if

you

need

a

visa

to

enter

the

UK

You

may

also

need

a

visa

if

you

’re

transiting

or

travelling

through

the

UK

for

example

you

’re

changing

flights

at

a

UK

airport

Applying

for

a

visa

You

must

apply

for

your

visa

before

you

arrive

in

the

UK

Travelling

with

children

You

may

be

asked

at

the

border

to

prove

the

relationship

between

yourself

and

any

children

travelling

with

you

if

you

do

not

seem

to

be

the

parent

for

example

if

you

have

a

different

surname

You

can

prove

this

with

a

birth

or

adoption

certificate

showing

your

relationship

with

the

child

divorce

or

marriage

certificates

if

you

’re

the

parent

but

have

a

different

surname

from

the

child

a

letter

from

the

child

’s

parent

giving

permission

for

the

child

to

travel

with

you

and

providing

contact

details

if

you

’re

not

the

parent

Before

you

board

Your

carrier

for

example

airline

or

transport

provider

will

check

your

passport

and

other

travel

documents

They

’ll

send

this

information

electronically

to

Border

Force

You

can

ask

to

see

the

information

about

you

that

’s

been

sent

by

carriers

At

border

control

You

must

wear

a

face

covering

at

the

airport

port

or

station

you

’re

arriving

into

and

follow

social

distancing

rules

You

’ll

need

to

show

your

passport

or

identity

card

your

proof

of

a

negative

coronavirus

test

your

passenger

locator

form

You

must

have

your

passport

or

identity

card

ready

remove

it

from

a

holder

or

wallet

if

you

use

one

remove

your

face

covering

or

sunglasses

if

you

’re

wearing

them

move

through

passport

control

together

if

you

’re

in

a

family

You

will

have

to

wait

longer

than

usual

at

border

control

because

of

Showing

your

passenger

locator

form

You

need

to

show

proof

that

you

’ve

completed

a

passenger

locator

form

when

you

arrive

at

the

UK

border

The

government

will

use

the

form

to

contact

you

if

someone

you

’ve

travelled

with

develops

symptoms

When

you

submit

the

form

you

’ll

receive

a

confirmation

email

with

a

document

attached

At

border

control

you

must

show

either

a

printed

copy

of

the

document

downloaded

copy

of

document

on

your

phone

Border

Force

officers

will

scan

the

QR

code

at

the

top

of

this

document

to

check

you

have

completed

the

form

successfully

It

is

a

criminal

offence

to

provide

false

or

deliberately

misleading

information

when

filling

out

your

passenger

locator

form

You

could

be

fined

up

to

imprisoned

for

up

to

years

or

both

if

you

do

not

provide

accurate

details

about

the

countries

you

have

visited

in

the

days

before

you

arrived

in

the

UK

You

may

also

need

to

show

proof

of

a

negative

coronavirus

test

at

the

border

You

could

be

fined

up

to

if

you

can

not

show

proof

when

asked

Arriving

by

bus

or

coach

You

have

to

leave

the

bus

when

you

arrive

at

border

control

Make

sure

you

are

ready

to

get

off

the

bus

when

you

arrive

have

your

travel

documents

ready

Read

the

guidance

for

school

parties

and

groups

coming

to

the

UK

by

coach

If

you

’re

from

an

EEA

country

or

Switzerland

You

can

use

the

UK

EEA

channel

to

get

your

passport

or

identity

card

checked

this

is

usually

faster

than

the

other

channels

The

EEA

includes

the

EU

countries

and

also

Iceland

Liechtenstein

and

Norway

You

can

use

automatic

ePassport

gates

at

some

airports

if

your

passport

has

a

chip

on

it

and

you

’re

or

over

If

you

’re

between

and

you

must

be

accompanied

by

an

adult

These

gates

use

facial

recognition

technology

to

check

your

identity

against

the

photo

in

your

passport

If

you

’re

from

a

non

EEA

country

Your

passport

and

visa

if

you

have

one

will

be

checked

at

border

control

You

’ll

usually

be

asked

why

you

’re

coming

to

the

UK

You

can

use

the

UK

EEA

immigration

lanes

and

the

automatic

ePassport

gates

if

you

’re

from

Australia

Canada

Japan

New

Zealand

Singapore

South

Korea

United

States

When

you

can

not

use

an

ePassport

gate

You

must

see

a

border

control

officer

and

get

a

stamp

in

your

passport

if

you

are

entering

the

UK

with

a

Tier

Creative

or

Sporting

certificate

of

sponsorship

for

up

to

months

and

you

want

to

enter

without

a

visa

on

a

permitted

paid

engagement

You

can

not

get

a

stamp

if

you

use

the

ePassport

gates

Without

a

stamp

you

will

not

be

allowed

to

carry

out

the

activities

you

came

to

the

UK

to

do

Registered

Travellers

You

can

use

the

UK

EEA

immigration

lanes

and

the

automatic

ePassport

gates

Travelling

with

a

UK

biometric

residence

permit

You

’ll

have

a

biometric

residence

permit

if

your

fingerprints

were

taken

when

you

applied

Your

fingerprints

will

be

checked

at

border

control

they

’ll

be

checked

against

the

ones

stored

on

your

visa

document

If

you

’re

refused

entry

You

’ll

be

told

in

writing

why

you

’ve

been

refused

entry

to

the

UK

if

you

can

appeal

against

the

decision

when

you

will

be

removed

from

the

UK

You

’ll

usually

have

to

leave

the

UK

immediately

You

may

be

allowed

into

the

UK

temporarily

usually

for

up

to

a

week

but

your

passport

will

be

taken

from

you

and

you

must

report

to

immigration

officers

at

set

times

Baggage

checks

You

must

co

operate

if

you

’re

stopped

and

asked

about

your

baggage

If

you

break

the

rules

your

goods

and

any

vehicle

you

use

to

transport

them

may

be

seized

If

your

baggage

is

checked

Your

baggage

is

usually

checked

in

front

of

you

Customs

officers

keep

a

record

of

all

baggage

they

open

and

check

any

damage

to

your

baggage

or

belongings

during

a

check

If

your

things

are

damaged

You

may

be

offered

compensation

if

your

baggage

or

belongings

are

damaged

during

a

customs

check

Making

a

complaint

You

can

ask

for

the

duty

manager

if

you

want

to

complain

about

a

customs

check

while

you

’re

at

the

border

send

your

complaint

to

Border

Force

if

you

want

to

complain

later

Layovers

and

transiting

through

a

UK

airport

Passing

through

a

UK

airport

while

on

the

way

to

another

country

is

called

transiting

Some

travellers

call

it

a

layover

There

are

types

of

transiting

airside

you

do

not

pass

through

UK

border

control

before

you

leave

on

your

connecting

journey

landside

you

do

pass

through

UK

border

control

but

come

back

through

it

and

leave

the

UK

within

a

short

amount

of

time

usually

hours

Find

out

if

you

need

a

UK

visa

for

your

layover

Coronavirus

testing

and

quarantine

Before

you

travel

you

need

to

provide

your

contact

details

by

completing

the

online

passenger

locator

form

provide

proof

of

a

negative

test

Check

the

rules

for

transiting

Quarantining

when

you

arrive

in

the

UK

If

you

’re

travelling

to

England

what

you

need

to

do

depends

on

where

you

have

been

in

the

days

before

you

arrive

If

you

have

been

in

a

country

or

territory

on

the

green

list

you

do

not

need

to

quarantine

but

you

must

take

a

test

on

or

before

day

amber

list

you

must

quarantine

in

the

place

you

’re

staying

and

take

tests

red

list

you

must

quarantine

in

a

hotel

and

take

tests

You

must

follow

these

rules

even

if

you

have

been

vaccinated

Find

out

which

list

the

country

you

’ve

been

in

is

on

and

what

you

need

to

do

You

may

be

fined

if

you

do

not

quarantine

in

the

place

you

’re

staying

or

in

a

managed

quarantine

hotel

when

you

need

to

You

can

be

prosecuted

if

you

do

not

pay

on

time

Some

people

are

exempt

from

some

or

all

travel

and

entry

requirements

because

of

their

jobs

Check

if

your

job

means

you

’re

exempt

Quarantine

rules

in

Scotland

Wales

and

Northern

Ireland

Find

out

what

to

do

and

whether

you

’re

exempt

if

you

’re

travelling

to

Scotland

travelling

to

Wales

travelling

to

Northern

Ireland

Ending

quarantine

early

through

Test

to

Release

You

may

be

able

to

end

quarantine

early

through

the

Test

to

Release

scheme

if

you

pay

for

a

private

coronavirus

test

You

must

still

take

the

tests

you

booked

before

you

travelled

Find

out

more

about

the

tests

you

must

book

and

take

You

can

not

use

the

Test

to

Release

scheme

if

you

’ve

been

in

or

through

a

country

on

the

red

list

in

the

days

before

you

arrive

in

England

This

guidance

is

for

England

Find

out

what

to

do

if

you

’re

travelling

to

Scotland

travelling

to

Wales

travelling

to

Northern

Ireland

When

you

can

take

the

private

test

The

earliest

you

can

take

a

test

is

days

after

you

arrive

in

England

For

example

if

you

arrive

on

a

Monday

you

can

take

a

test

from

the

following

Saturday

When

you

can

stop

quarantining

If

the

test

is

negative

you

can

stop

quarantining

as

soon

as

you

get

the

result

If

the

test

is

positive

you

need

to

quarantine

for

another

days

Count

the

days

starting

from

the

day

you

took

the

test

or

from

when

you

first

had

symptoms

if

that

is

earlier

If

you

’re

living

or

staying

with

someone

in

the

UK

they

should

also

self

isolate

for

days

starting

from

the

day

you

took

the

test

If

the

test

is

inconclusive

you

also

need

to

quarantine

for

another

days

You

can

stop

quarantining

if

you

take

another

test

with

an

eligible

private

provider

and

the

result

is

negative

You

may

be

fined

up

to

if

you

do

not

quarantine

when

you

need

to

You

can

be

prosecuted

if

you

do

not

pay

the

fine

on

time

What

you

’ll

need

Before

arriving

in

England

you

’ll

need

to

book

a

test

with

an

eligible

private

provider

say

that

you

’ll

be

using

the

Test

to

Release

scheme

on

the

passenger

locator

form

You

can

not

take

a

test

through

NHS

Test

and

Trace

to

shorten

your

quarantine

period

You

must

continue

to

quarantine

if

the

result

from

an

NHS

Test

and

Trace

test

is

negative

If

you

did

not

book

the

test

before

you

arrived

in

England

you

can

book

one

after

you

arrive

You

will

need

to

complete

another

passenger

locator

form

to

opt

into

the

scheme