Overview

You

can

claim

compensation

if

you

were

injured

or

got

an

illness

while

serving

in

the

armed

forces

including

the

reserve

forces

Compensation

may

include

a

lump

sum

regular

payments

What

you

can

claim

for

You

can

claim

compensation

for

any

injury

or

illness

that

happened

as

a

result

of

your

service

including

physical

and

mental

conditions

You

can

also

claim

if

you

were

injured

during

a

service

related

activity

eg

a

training

exercise

for

conditions

you

had

before

service

if

you

feel

your

service

made

them

worse

If

you

’re

a

victim

of

crime

while

serving

abroad

Find

out

if

you

qualify

for

the

Criminal

Injuries

Compensation

Overseas

scheme

if

you

were

the

victim

of

a

violent

crime

while

serving

abroad

What

you

'll

get

The

compensation

you

get

depends

on

either

when

you

were

injured

when

the

circumstances

happened

that

caused

your

illness

What

you

get

might

be

reduced

if

you

’re

getting

compensation

from

another

scheme

If

your

injury

or

illness

is

due

to

service

after

April

If

your

claim

is

successful

you

’ll

get

a

tax

free

lump

sum

payment

between

and

The

amount

you

get

will

depend

on

how

severe

your

injury

is

If

you

have

a

more

serious

illness

or

injury

You

may

also

receive

a

tax

free

monthly

payment

for

life

when

you

’re

discharged

sometimes

known

as

a

Guaranteed

Income

Payment

GIP

The

GIP

is

based

on

your

salary

age

and

how

severe

your

injury

is

If

your

GIP

payment

level

is

of

your

salary

or

more

you

can

also

claim

an

Armed

Forces

Independence

Payment

AFIP

If

your

injury

or

illness

is

due

to

service

before

April

If

your

claim

is

successful

you

’ll

be

awarded

either

a

pension

if

your

disability

is

assessed

at

or

more

a

lump

sum

if

your

disability

is

assessed

at

less

than

The

amount

you

get

will

depend

on

how

severe

your

injury

is

You

might

also

be

able

to

get

other

allowances

if

you

’re

having

problems

getting

around

or

finding

a

job

Eligibility

The

rules

for

qualifying

are

different

depending

on

when

you

were

injured

If

your

injury

or

illness

is

due

to

service

after

April

Claim

under

the

Armed

Forces

Compensation

Scheme

AFCS

To

qualify

you

must

be

a

current

or

former

member

of

the

armed

forces

applying

no

later

than

years

after

the

injury

or

illness

unless

you

’re

claiming

for

an

illness

that

started

later

sometimes

known

as

a

late

onset

illness

If

your

injury

or

illness

is

due

to

service

before

April

Claim

under

the

War

Pension

Scheme

WPS

There

are

no

time

limits

for

claiming

under

the

WPS

but

you

must

be

no

longer

serving

in

the

armed

forces

How

to

claim

Fill

in

the

claim

form

and

send

it

to

the

address

on

the

form

It

’s

the

same

claim

form

for

the

Armed

Forces

Compensation

Scheme

AFCS

and

War

Pension

Scheme

WPS

You

can

ask

the

Veterans

Welfare

Service

VWS

for

help

with

making

your

claim

You

may

be

contacted

for

more

evidence

in

support

of

your

claim

You

may

be

able

to

apply

for

a

fast

payment

of

if

you

were

seriously

injured

during

service

after

May

If

you

disagree

with

the

decision

on

your

claim

You

can

write

to

Veterans

UK

to

ask

them

reconsider

their

decision

You

can

also

appeal

to

an

independent

tribunal

within

months

Additional

payments

You

can

apply

for

a

Personal

Independence

Payment

PIP

while

your

compensation

claim

is

being

dealt

with

You

might

also

be

able

to

get

other

allowances

if

your

injury

or

illness

is

due

to

service

before

April

an

Armed

Forces

Independence

Payment

AFIP

if

you

were

seriously

injured

on

or

after

April

Armed

Forces

Independence

Payment

AFIP

Once

you

’ve

had

the

result

of

your

compensation

claim

you

might

be

able

to

claim

AFIP

if

you

’ve

been

seriously

injured

AFIP

is

per

week

It

’s

tax

free

and

is

paid

every

weeks

into

your

bank

account

Eligibility

You

’re

eligible

if

both

of

the

following

apply

you

were

injured

on

or

after

April

you

’re

given

a

Guaranteed

Income

Payment

GIP

of

or

more

You

’ll

get

the

payment

as

long

as

you

’re

entitled

to

this

level

of

GIP

You

wo

n’t

be

reassessed

in

the

future

If

you

’re

not

eligible

for

AFIP

you

can

get

a

PIP

if

you

have

a

long

term

health

condition

or

disability

How

to

claim

Contact

Veterans

UK

for

a

claim

form

There

’s

no

deadline

Claiming

other

benefits

with

AFIP

If

you

get

AFIP

you

might

be

eligible

for

other

benefits

eg

Child

Tax

Credit

AFIP

is

not

counted

as

income

when

working

out

your

what

other

benefits

you

can

claim

Your

household

is

exempt

from

the

benefit

cap

if

you

or

your

partner

are

getting

AFIP


Overview

If

you

’re

severely

disabled

as

a

result

of

a

vaccination

against

certain

diseases

you

could

get

a

one

off

tax

free

payment

of

This

is

called

a

Vaccine

Damage

Payment

Effect

on

benefits

you

receive

A

Vaccine

Damage

Payment

can

affect

benefits

and

entitlements

like

Income

Support

Income

based

Jobseeker

’s

Allowance

Working

Tax

Credit

Child

Tax

Credit

Universal

Credit

Pension

Credit

Housing

Benefit

Council

Tax

Reduction

Employment

and

Support

Allowance

The

effect

the

payment

will

have

depends

on

a

number

of

things

This

includes

the

payment

being

put

into

a

trust

and

the

payments

being

made

from

it

You

should

let

the

office

that

deals

with

your

benefit

or

tax

credit

claim

know

if

you

’ve

got

a

Vaccine

Damage

Payment

You

can

get

contact

details

from

letters

they

have

sent

you

What

you

'll

get

A

Vaccine

Damage

Payment

is

a

tax

free

one

off

payment

of

How

you

’re

paid

You

’ll

get

payment

direct

to

you

or

if

you

’re

under

or

can

not

manage

your

own

affairs

payment

will

be

made

to

trustees

If

you

live

with

your

family

your

parents

may

be

appointed

as

trustees

All

benefits

pensions

and

allowances

are

paid

into

an

account

for

example

your

bank

account

Eligibility

You

could

get

a

payment

if

you

’re

severely

disabled

and

your

disability

was

caused

by

vaccination

against

any

of

the

following

diseases

coronavirus

diphtheria

haemophilus

influenzae

type

b

Hib

human

papillomavirus

influenza

except

for

influenza

caused

by

a

pandemic

influenza

virus

measles

meningococcal

group

B

meningitis

B

meningococcal

group

C

meningitis

C

meningococcal

group

W

meningitis

W

mumps

pandemic

influenza

A

swine

flu

up

to

August

pertussis

whooping

cough

pneumococcal

infection

poliomyelitis

rotavirus

rubella

German

measles

smallpox

up

to

August

tetanus

tuberculosis

TB

You

may

have

had

a

combined

vaccination

against

a

number

of

the

diseases

listed

For

example

you

might

have

been

vaccinated

against

DTP

diphtheria

tetanus

and

pertussis

or

MMR

measles

mumps

and

rubella

You

may

also

be

able

to

get

a

payment

if

you

’re

severely

disabled

because

either

your

mother

was

vaccinated

against

one

of

the

diseases

in

the

list

while

she

was

pregnant

you

’ve

been

in

close

physical

contact

with

someone

who

’s

had

an

oral

vaccine

against

poliomyelitis

What

counts

as

severely

disabled

Disablement

is

worked

out

as

a

percentage

and

severe

disablement

means

at

least

disabled

This

could

be

a

mental

or

physical

disablement

and

will

be

based

on

medical

evidence

from

the

doctors

or

hospitals

involved

in

your

treatment

When

and

where

the

vaccination

must

have

taken

place

You

must

normally

have

been

vaccinated

before

your

birthday

unless

the

vaccination

was

during

an

outbreak

of

disease

in

the

UK

or

the

Isle

of

Man

or

it

was

against

coronavirus

poliomyelitis

rubella

meningococcal

group

C

human

papillomavirus

pandemic

influenza

A

swine

flu

meningococcal

group

W

before

your

birthday

influenza

The

vaccination

must

have

been

given

in

the

UK

or

the

Isle

of

Man

unless

you

were

vaccinated

as

part

of

your

armed

forces

medical

treatment

How

to

claim

Apply

by

filling

out

a

claim

form

If

you

’re

under

your

parent

or

guardian

should

claim

on

your

behalf

Send

it

to

You

can

also

contact

the

Vaccine

Damage

Payments

Unit

to

ask

for

a

claim

form

Time

limits

on

making

a

claim

You

can

only

claim

for

a

child

once

they

are

years

old

To

claim

for

an

adult

apply

by

whichever

is

the

latest

of

the

following

dates

on

or

before

their

birthday

or

if

they

’ve

died

the

date

they

would

have

reached

within

years

of

the

vaccination

If

you

disagree

with

a

decision

You

can

challenge

a

decision

about

your

claim

This

is

called

asking

for

mandatory

reversal

If

the

decision

was

made

after

October

Write

to

the

Vaccine

Damage

Payments

Unit

You

must

explain

why

you

think

the

decision

is

wrong

include

any

new

evidence

to

support

your

application

only

include

evidence

you

have

not

already

sent

You

need

to

include

the

date

of

the

original

payment

decision

your

name

and

address

your

date

of

birth

your

National

Insurance

number

If

the

decision

was

made

on

or

before

October

Contact

the

Vaccine

Damage

Payments

Unit

for

advice

on

challenging

the

decision

What

happens

next

The

original

decision

will

be

reviewed

The

Department

for

Work

and

Pensions

will

send

you

a

new

decision

if

they

think

it

should

be

changed

If

they

do

not

think

the

decision

should

be

changed

you

’ll

get

a

mandatory

reversal

notice

that

will

explain

the

reasons

why

This

will

include

the

information

you

need

to

be

able

to

appeal

If

you

disagree

with

the

outcome

You

can

ask

for

mandatory

reversal

again

there

’s

no

limit

on

the

number

of

times

you

can

make

this

request

and

no

time

limit

You

can

also

appeal

to

the

Social

Security

and

Child

Support

Tribunal

The

tribunal

is

impartial

and

independent

of

government

There

is

no

time

limit

for

requesting

an

appeal

Download

and

fill

in

form

and

send

it

to

the

address

on

the

form

You

’ll

need

to

choose

whether

you

want

to

go

to

the

tribunal

hearing

to

explain

your

case

If

you

do

not

attend

your

appeal

will

be

decided

on

your

appeal

form

and

any

supporting

evidence

After

you

submit

your

appeal

you

can

provide

evidence

Your

appeal

and

the

evidence

will

be

discussed

at

a

hearing

by

a

judge

and

one

or

two

experts

for

example

a

doctor

The

judge

will

then

make

a

decision

It

usually

takes

around

months

for

for

your

appeal

to

be

heard

by

the

tribunal


Eligibility

Housing

Benefit

can

help

you

pay

your

rent

if

you

’re

unemployed

on

a

low

income

or

claiming

benefits

It

’s

being

replaced

by

Universal

Credit

You

can

only

make

a

new

claim

for

Housing

Benefit

if

either

of

the

following

apply

you

have

reached

State

Pension

age

you

’re

in

supported

sheltered

or

temporary

housing

You

’ve

reached

State

Pension

age

If

you

’re

single

you

can

make

a

new

claim

for

Housing

Benefit

If

you

’re

over

State

Pension

age

and

live

with

your

partner

You

can

make

a

new

claim

for

Housing

Benefit

if

any

of

the

following

apply

you

and

your

partner

have

both

reached

State

Pension

age

one

of

you

has

reached

State

Pension

age

and

started

claiming

Pension

Credit

for

you

as

a

couple

before

May

you

’re

in

supported

sheltered

or

temporary

housing

If

you

’re

over

State

Pension

age

and

have

an

existing

claim

Your

existing

claim

will

not

be

affected

if

before

May

you

were

getting

Housing

Benefit

had

reached

State

Pension

age

It

does

not

matter

if

your

partner

is

under

State

Pension

age

If

your

circumstances

change

and

your

Housing

Benefit

is

stopped

you

can

not

start

getting

it

again

unless

you

and

your

partner

are

eligible

to

make

a

new

claim

You

can

apply

for

Universal

Credit

if

you

’re

not

eligible

If

you

’re

in

supported

sheltered

or

temporary

housing

You

can

make

a

new

claim

if

you

’re

living

in

temporary

accommodation

such

as

a

B&B

arranged

by

your

council

you

’re

living

in

a

refuge

for

survivors

of

domestic

abuse

you

’re

living

in

sheltered

or

supported

housing

such

as

a

hostel

which

provides

you

with

care

support

or

supervision

If

you

do

not

get

care

support

or

supervision

through

your

supported

or

sheltered

housing

you

can

apply

for

Universal

Credit

to

help

with

housing

costs

If

you

’re

in

supported

sheltered

or

temporary

housing

you

can

apply

for

Universal

Credit

to

help

with

other

living

costs

When

you

may

not

be

able

to

claim

Usually

you

will

not

get

Housing

Benefit

if

your

savings

are

over

unless

you

get

Guarantee

Credit

of

Pension

Credit

you

’re

paying

a

mortgage

on

your

own

home

you

may

be

able

to

get

Support

for

Mortgage

Interest

SMI

you

live

in

the

home

of

a

close

relative

you

’re

already

claiming

Universal

Credit

unless

you

’re

in

temporary

or

supported

housing

you

live

with

your

partner

and

they

are

already

claiming

Housing

Benefit

you

’re

a

full

time

student

you

’re

residing

in

the

UK

as

a

European

Economic

Area

jobseeker

you

’re

an

asylum

seeker

or

sponsored

to

be

in

the

UK

you

’re

subject

to

immigration

control

and

your

granted

leave

states

that

you

can

not

claim

public

funds

you

’re

a

Crown

Tenant

you

’ve

reached

State

Pension

age

but

your

live

in

partner

has

not

unless

you

had

an

existing

claim

as

a

couple

before

May

You

may

be

able

to

get

other

help

with

housing

costs

If

not

you

’ll

need

to

claim

Universal

Credit

instead

Use

a

benefits

calculator

to

check

if

you

can

get

Housing

Benefit

before

you

apply

What

you

'll

get

You

may

get

help

with

all

or

part

of

your

rent

There

’s

no

set

amount

of

Housing

Benefit

and

what

you

get

will

depend

on

whether

you

rent

privately

or

from

a

council

Use

a

benefits

calculator

to

work

out

what

you

could

get

or

check

what

extra

help

is

available

Council

and

social

housing

rent

How

much

you

get

depends

on

your

eligible

rent

if

you

have

a

spare

room

your

household

income

including

benefits

pensions

and

savings

over

your

circumstances

for

example

the

age

of

people

in

the

house

or

if

someone

has

a

disability

Eligible

rent

Your

eligible

rent

is

the

amount

used

to

calculate

your

Housing

Benefit

claim

It

’s

your

actual

rent

plus

any

service

charges

you

have

to

pay

such

as

for

lift

maintenance

or

a

communal

laundry

but

not

things

like

heating

or

water

costs

for

your

home

Spare

bedrooms

Your

Housing

Benefit

could

be

reduced

if

you

live

in

council

or

social

housing

and

have

a

spare

bedroom

The

reduction

is

of

the

eligible

rent

for

spare

bedroom

of

the

eligible

rent

for

or

more

spare

bedrooms

Sharing

bedrooms

The

following

are

expected

to

share

an

adult

couple

children

under

of

the

same

sex

children

under

regardless

of

sex

The

following

can

have

their

own

bedroom

a

single

adult

or

over

a

child

that

would

normally

share

but

shared

bedrooms

are

already

taken

for

example

you

have

children

and

already

share

a

couple

or

children

who

can

not

share

because

of

a

disability

or

medical

condition

an

overnight

carer

for

you

your

partner

your

child

or

another

adult

this

is

only

if

the

carer

does

not

live

with

you

but

sometimes

has

to

stay

overnight

One

spare

bedroom

is

allowed

for

an

approved

foster

carer

who

is

between

placements

but

only

for

up

to

weeks

from

the

end

of

the

last

placement

a

newly

approved

foster

carer

for

up

to

weeks

from

the

date

of

approval

if

no

child

is

placed

with

them

during

that

time

Rooms

used

by

students

and

members

of

the

armed

or

reserve

forces

will

not

be

counted

as

spare

if

they

’re

away

and

intend

to

return

home

Private

rent

If

you

rent

privately

your

eligible

rent

amount

is

either

your

Local

Housing

Allowance

LHA

rate

or

your

actual

rent

whichever

is

lower

The

LHA

rate

is

based

on

where

you

live

your

household

size

find

out

how

many

bedrooms

you

’re

eligible

for

How

much

you

can

get

How

much

you

get

depends

on

the

lower

figure

of

your

eligible

rent

or

LHA

rate

your

household

income

including

benefits

pensions

and

savings

over

your

circumstances

for

example

your

age

or

whether

you

have

a

disability

Contact

your

local

council

if

you

’re

living

in

a

houseboat

or

a

mooring

a

caravan

site

a

room

with

any

meals

included

in

the

rent

sometimes

known

as

a

boarding

home

a

hostel

a

Rent

Act

protected

property

Exception

If

you

’ve

been

getting

Housing

Benefit

since

before

April

these

limits

only

apply

if

you

change

address

have

a

break

in

your

claim

for

Housing

Benefit

How

you

’re

paid

The

way

you

get

paid

Housing

Benefit

by

your

council

depends

on

the

type

of

tenant

you

are

If

you

’re

a

council

tenant

it

’s

paid

into

your

rent

account

you

will

not

receive

the

money

private

or

housing

association

tenant

it

’s

paid

into

your

bank

or

building

society

account

rarely

by

cheque

The

benefit

cap

The

benefit

cap

limits

the

total

amount

of

benefit

you

can

get

It

applies

to

most

people

aged

or

over

who

have

not

reached

State

Pension

age

If

you

’re

affected

your

Housing

Benefit

will

go

down

to

make

sure

that

the

total

amount

of

benefit

you

get

is

not

more

than

the

cap

level

Use

the

benefit

cap

calculator

to

find

out

how

the

benefit

cap

affects

you

Appeal

a

Housing

Benefit

decision

Contact

your

local

council

to

appeal

a

Housing

Benefit

decision

Supporting

your

claim

You

’ll

need

to

provide

some

information

and

evidence

to

support

your

claim

for

Housing

Benefit

You

’ll

get

Housing

Benefit

faster

if

you

have

this

available

when

you

make

your

claim

You

’ll

need

to

know

how

much

rent

you

pay

whether

anything

else

is

included

in

the

rent

such

as

water

gas

or

electricity

charges

if

you

pay

any

service

charges

including

building

maintenance

or

insurance

your

landlord

or

agent

’s

details

Special

types

of

tenancy

If

your

current

tenancy

started

in

or

earlier

and

you

rent

from

a

private

landlord

you

’ll

need

to

know

if

you

have

an

assured

tenancy

You

can

check

your

tenancy

on

the

Shelter

website

If

you

live

in

and

pay

rent

for

a

government

property

a

Crown

Tenant

you

’re

not

entitled

to

Housing

Benefit

This

includes

armed

forces

living

in

service

family

accommodation

SFA

Evidence

you

’ll

have

to

provide

You

’ll

need

to

provide

original

documents

not

copies

The

supporting

evidence

you

’ll

need

includes

your

most

recent

payslips

if

paid

weekly

or

if

paid

monthly

bank

or

building

society

statements

for

the

last

full

months

proof

of

other

income

or

investments

including

shares

ISAs

or

Premium

Bonds

proof

of

income

for

any

non

dependants

living

with

you

such

as

adult

relatives

or

friends

You

’ll

also

need

proof

of

your

partner

’s

name

and

address

You

can

not

use

the

same

document

to

prove

both

their

name

and

address

Provide

any

of

the

following

UK

photocard

driving

licence

current

passport

birth

or

marriage

certificate

biometric

residence

permit

certificate

of

registration

or

naturalisation

permanent

residence

card

letter

from

HMRC

or

the

Home

Office

recent

utility

bill

recent

bank

or

building

society

statement

recent

benefit

award

statements

If

you

rent

from

a

private

landlord

You

’ll

also

need

to

provide

one

of

the

following

a

tenancy

agreement

or

rent

book

a

letter

from

your

landlord

confirming

your

tenancy

this

is

usually

supplied

at

the

start

of

your

tenancy

How

to

claim

Housing

Benefit

is

being

replaced

by

Universal

Credit

Most

people

will

need

to

claim

Universal

Credit

instead

Check

if

you

’re

eligible

for

Housing

Benefit

before

you

apply

You

can

either

apply

through

your

local

council

as

part

of

a

Pension

Credit

claim

if

you

’re

eligible

for

this

You

’ll

need

to

provide

evidence

to

support

your

Housing

Benefit

claim

If

you

’re

applying

for

Pension

Credit

You

can

apply

for

Housing

Benefit

as

part

of

your

Pension

Credit

application

Apply

for

Pension

Credit

online

or

contact

the

Pension

Service

to

claim

The

Pension

Service

will

send

details

of

your

claim

for

Housing

Benefit

to

your

council

Claiming

in

advance

and

backdating

You

can

claim

in

advance

by

up

to

weeks

or

weeks

if

you

’re

aged

or

over

for

example

if

you

’re

moving

You

will

not

usually

get

any

money

before

you

move

You

might

also

be

able

to

get

your

claim

backdated

ask

your

council

Appeal

a

decision

You

can

ask

your

council

for

a

Housing

Benefit

decision

to

be

reconsidered

If

you

’re

unhappy

with

the

response

you

can

appeal

the

decision

Report

a

change

of

circumstances

You

need

to

report

a

change

of

circumstances

for

you

and

anyone

else

in

your

house

Your

claim

might

be

stopped

or

reduced

if

you

do

not

report

a

change

of

circumstances

straight

away

Changes

can

include

starting

or

stopping

work

education

training

or

an

apprenticeship

changes

to

the

benefits

you

or

anyone

else

in

your

house

gets

changes

to

your

personal

or

workplace

pension

changes

to

your

savings

investments

or

property

your

income

going

up

or

down

moving

house

your

rent

going

up

or

down

going

abroad

for

any

length

of

time

going

into

hospital

a

care

home

or

sheltered

accommodation

people

moving

into

or

out

of

your

house

for

example

your

partner

a

child

or

lodger

having

a

baby

your

partner

or

someone

you

live

with

dying

your

child

turning

changes

to

your

immigration

status

if

you

’re

not

a

British

citizen

Contact

your

council

if

you

’re

not

sure

whether

you

need

to

report

a

change

How

to

report

Report

a

change

of

circumstances

to

your

council

If

you

receive

other

benefits

You

need

to

report

a

change

of

circumstances

for

all

benefits

you

receive

If

your

other

benefits

stop

Some

benefits

stop

if

you

go

back

to

work

work

more

hours

or

earn

more

money

If

this

happens

your

council

might

give

you

an

extra

weeks

of

housing

benefit

Extended

Payment

of

Housing

Benefit

start

paying

you

an

in

work

Housing

Benefit

You

do

not

have

to

claim

your

council

will

decide

if

you

’re

eligible

for

help

and

write

to

let

you

know

If

you

’ve

been

paid

too

much

You

may

have

to

repay

the

money

if

you

did

not

report

a

change

straight

away

gave

wrong

information

were

overpaid

by

mistake

Find

out

how

to

repay

the

money

you

owe

from

benefit

overpayment

Other

help

with

housing

costs

Housing

Benefit

will

not

cover

heating

hot

water

energy

or

food

If

you

need

help

use

a

benefits

calculator

to

see

what

else

you

might

be

entitled

to

Extra

help

to

pay

the

rent

You

could

also

apply

for

extra

help

from

your

council

if

your

Housing

Benefit

does

not

cover

your

rent

This

is

called

a

Discretionary

Housing

Payment

Help

with

heating

costs

Check

what

help

you

can

get

with

heating

and

energy

costs


Overview

You

could

get

free

solid

fuel

or

a

cash

allowance

for

fuel

if

you

’re

an

ex

employee

of

the

National

Coal

Board

NCB

or

British

Coal

Corporation

BCC

You

need

to

qualify

to

get

the

fuel

allowance

through

the

National

Concessionary

Fuel

Scheme

NCFS

and

you

can

only

get

the

cash

allowance

if

you

’re

already

getting

fuel

through

the

scheme

You

might

be

eligible

for

the

allowance

if

you

’re

the

widow

or

widower

of

an

ex

employee

if

the

employee

qualified

for

the

NCFS

What

you

'll

get

Solid

fuel

If

you

qualify

for

the

allowance

you

’ll

get

a

delivery

of

solid

fuel

every

or

weeks

depending

on

where

you

live

You

might

be

able

to

change

to

cash

in

lieu

or

a

cash

allowance

if

you

already

get

fuel

through

the

scheme

and

your

circumstances

have

not

changed

You

will

need

to

return

a

Certificate

of

Continued

Entitlement

each

year

to

keep

your

allowance

How

you

’re

paid

The

cash

allowance

is

paid

every

months

into

your

bank

or

building

society

account

Eligibility

Contact

the

National

Concessionary

Fuel

Office

NCFO

to

check

if

you

’re

eligible

You

might

be

eligible

for

the

National

Concessionary

Fuel

Scheme

NCFS

if

you

’re

an

ex

employee

of

the

National

Coal

Board

NCB

or

British

Coal

Corporation

BCC

a

widow

or

widower

of

an

ex

employee

who

would

have

been

eligible

Change

of

circumstances

Your

allowance

might

be

affected

if

your

circumstances

change

including

who

owns

or

rents

your

property

changes

you

change

your

heating

arrangements

you

remarry

marry

or

move

in

with

a

partner

widows

widowers

and

dependents

only

who

lives

in

your

home

changes

family

or

lodgers

moving

in

you

take

up

employment

or

self

employment

You

need

to

inform

the

NCFO

of

any

changes

in

circumstances

as

your

allowance

can

change

If

your

allowance

goes

down

any

overpayments

must

be

repaid

in

full

How

to

claim

Contact

the

National

Concessionary

Fuel

Office

NCFO

to

apply

Applying

on

behalf

of

someone

else

You

can

apply

for

the

fuel

allowance

on

behalf

of

someone

else

if

they

’re

unable

to

You

’ll

need

to

get

authorisation

by

having

one

of

a

letter

from

the

Department

of

Work

and

Pensions

DWP

stating

that

you

are

authorised

to

act

on

their

behalf

a

photocopy

of

your

Power

of

Attorney

a

letter

signed

by

the

person

you

are

applying

for

stating

that

you

are

looking

after

their

affairs

If

payments

are

paid

into

a

different

account

from

the

person

getting

the

allowance

you

need

a

photocopy

of

your

Power

of

Attorney

a

letter

from

DWP

stating

that

you

are

looking

after

their

financial

affairs

a

form

from

the

NFCO

signed

by

the

person

you

are

applying

for

You

need

to

contact

the

NFCO

for

the

form

or

mandate

Changing

your

delivery

Contact

CPL

Distribution

on

to

change

your

fuel

delivery

date

and/or

the

amount

of

fuel

you

want

delivered

Find

out

about

call

charges

Contact

the

NCFO

to

change

the

type

of

fuel

you

get

You

can

only

get

type

of

fuel

delivered

at

a

time

Get

advice

about

the

types

of

fuel

to

use

from

the

Solid

Fuel

Association

You

can

not

sell

or

give

away

unused

fuel

If

you

change

your

type

of

solid

fuel

appliance

you

must

refuse

deliveries

and

left

over

fuel

must

be

collected

by

the

distributor

Switching

from

fuel

to

cash

allowance

Contact

NCFO

with

your

bank

or

building

society

account

details

to

switch

from

fuel

to

cash

You

can

switch

back

to

solid

fuel

but

only

after

months


Eligibility

Widowed

Parent

’s

Allowance

WPA

is

being

replaced

by

Bereavement

Support

Payment

You

can

only

make

a

new

claim

for

WPA

if

your

husband

wife

or

civil

partner

died

before

April

and

the

cause

of

death

has

just

been

confirmed

All

the

following

must

also

apply

you

’re

under

State

Pension

age

you

’re

entitled

to

Child

Benefit

for

at

least

one

child

and

your

late

husband

wife

or

civil

partner

was

their

parent

your

late

husband

wife

or

civil

partner

paid

National

Insurance

contributions

or

they

died

as

a

result

of

an

industrial

accident

or

disease

You

may

also

claim

WPA

if

you

were

pregnant

when

your

husband

died

or

you

were

pregnant

after

fertility

treatment

when

your

civil

partner

or

wife

died

You

can

not

claim

WPA

if

you

were

divorced

from

your

husband

wife

or

civil

partner

when

they

died

remarry

or

are

living

with

another

person

as

if

you

’re

married

to

them

or

as

if

you

’ve

formed

a

civil

partnership

were

over

State

Pension

age

when

you

were

widowed

or

became

a

surviving

civil

partner

you

may

be

able

to

get

extra

State

Pension

are

in

prison

What

you

'll

get

The

amount

you

get

is

based

on

how

much

your

late

husband

wife

or

civil

partner

paid

in

National

Insurance

contributions

The

maximum

Widowed

Parent

’s

Allowance

WPA

is

a

week

If

your

husband

wife

or

civil

partner

died

as

a

result

of

an

industrial

accident

or

disease

you

may

claim

WPA

even

if

they

did

not

pay

National

Insurance

contributions

You

’ll

continue

to

get

WPA

until

you

either

stop

being

entitled

to

Child

Benefit

reach

State

Pension

age

How

WPA

is

paid

WPA

is

usually

paid

into

your

bank

building

society

or

credit

union

account

Effect

on

other

benefits

Other

benefit

payments

you

get

may

change

when

you

start

claiming

WPA

Once

you

get

WPA

you

must

report

it

if

you

’re

getting

any

of

the

following

Income

Support

Incapacity

Benefit

Jobseeker

’s

Allowance

Carer

’s

Allowance

Employment

and

Support

Allowance

Universal

Credit

If

you

do

not

report

changes

straight

away

you

could

be

paid

the

wrong

amount

and

have

to

pay

it

back

You

might

also

have

to

pay

a

fine

The

benefit

cap

The

benefit

cap

limits

the

total

amount

of

benefit

you

can

get

It

applies

to

most

people

aged

or

over

who

have

not

reached

State

Pension

age

Some

individual

benefits

are

not

affected

but

it

may

affect

the

total

amount

of

benefit

you

get

How

to

claim

You

can

apply

by

phone

or

using

a

paper

form

Apply

by

phone

Call

the

Bereavement

Service

helpline

Apply

using

a

paper

form

Download

a

Bereavement

Benefits

pack

form

or

email

your

local

Jobcentre

Plus

to

ask

for

a

form

The

pack

has

notes

to

help

you

fill

in

the

claim

form

Send

your

completed

form

to

Alternative

formats

Call

the

Bereavement

Service

helpline

to

ask

for

alternative

formats

such

as

braille

large

print

or

audio

CD

If

you

live

abroad

Contact

the

International

Pension

Centre

to

find

out

if

you

can

claim

if

you

’ve

moved

abroad

You

must

include

your

full

name

date

of

birth

National

Insurance

number

if

you

know

it

If

you

disagree

with

a

decision

You

can

challenge

a

decision

about

your

claim

This

is

called

asking

for

mandatory

reconsideration

If

your

circumstances

change

You

must

tell

Dover

Benefit

Centre

if

you

stop

being

entitled

to

Child

Benefit

remarry

or

form

a

civil

partnership

start

to

live

with

a

partner

as

husband

or

wife

or

as

if

you

had

formed

a

civil

partnership

If

you

’ve

been

paid

too

much

You

may

have

to

repay

the

money

if

you

did

not

report

a

change

straight

away

gave

wrong

information

were

overpaid

by

mistake

Find

out

how

to

repay

the

money

you

owe

from

benefit

overpayment


Overview

Apply

to

the

Gender

Recognition

Panel

for

a

Gender

Recognition

Certificate

if

you

want

your

acquired

gender

to

be

legally

recognised

in

the

UK

There

are

different

ways

routes

to

get

a

certificate

which

one

you

use

depends

on

your

situation

Read

the

full

guidance

before

you

apply

Standard

route

Apply

by

the

standard

route

if

all

the

following

are

true

you

’re

or

over

you

’ve

been

diagnosed

with

gender

dysphoria

discomfort

with

your

birth

gender

this

is

also

called

gender

identity

disorder

gender

incongruence

or

transsexualism

you

’ve

lived

in

your

acquired

gender

for

at

least

years

you

intend

to

live

in

your

acquired

gender

for

the

rest

of

your

life

Alternative

route

Apply

by

the

alternative

route

if

all

the

following

are

true

you

’re

or

over

you

’ve

been

diagnosed

with

gender

dysphoria

or

had

surgery

to

change

your

sexual

characteristics

you

live

in

England

Wales

Northern

Ireland

or

Scotland

most

of

the

time

you

intend

to

live

in

your

acquired

gender

for

the

rest

of

your

life

you

’re

in

or

have

been

in

a

protected

marriage

or

protected

civil

partnership

before

December

December

for

Scottish

marriages

and

civil

partnerships

you

’ve

lived

in

your

acquired

gender

for

at

least

years

before

December

December

for

Scottish

marriages

and

civil

partnerships

A

marriage

or

civil

partnership

is

protected

if

it

’s

one

of

the

following

registered

under

the

law

of

England

Wales

or

Northern

Ireland

a

marriage

solemnised

in

Scotland

a

civil

partnership

registered

in

Scotland

a

marriage

registered

under

the

law

of

a

country

or

territory

outside

the

UK

a

marriage

on

UK

consular

premises

or

in

an

armed

forces

base

if

you

elected

England

Wales

Northern

Ireland

or

Scotland

as

the

relevant

part

of

the

UK

Overseas

route

Apply

by

the

overseas

route

if

your

acquired

gender

has

been

legally

accepted

in

an

approved

country

or

territory

and

you

have

documents

to

prove

it

You

must

be

or

over

Help

you

can

get

You

can

get

information

advice

and

support

from

a

number

of

voluntary

organisations

you

can

find

a

list

on

page

of

the

full

guidance

You

can

also

contact

Citizens

Advice

or

find

a

legal

adviser

If

you

're

married

or

in

a

civil

partnership

If

you

’re

married

You

can

stay

married

if

you

apply

for

a

Gender

Recognition

Certificate

You

and

your

spouse

must

fill

in

a

statutory

declaration

saying

you

both

agree

to

stay

married

You

’ll

get

an

interim

certificate

if

you

or

your

spouse

do

not

want

to

remain

married

or

if

your

spouse

does

not

fill

in

a

statutory

declaration

You

can

use

the

interim

certificate

as

grounds

to

end

the

marriage

If

your

marriage

is

registered

in

England

Wales

or

Northern

Ireland

and

you

have

an

interim

certificate

you

’ll

only

get

a

full

certificate

once

you

end

your

marriage

If

your

marriage

was

registered

in

Scotland

you

can

use

an

interim

certificate

to

apply

to

the

sheriff

court

for

a

full

certificate

You

do

not

need

to

end

your

marriage

first

Contact

the

administrative

team

at

the

Gender

Recognition

Panel

if

either

you

or

your

spouse

change

your

mind

about

staying

married

during

the

application

process

If

you

’re

in

a

civil

partnership

You

can

stay

in

your

civil

partnership

if

it

was

registered

in

England

Wales

or

Northern

Ireland

Your

partner

must

fill

in

a

statutory

declaration

saying

they

agree

to

stay

in

a

civil

partnership

with

you

Contact

the

Gender

Recognition

Panel

for

help

with

filling

in

the

declaration

You

’ll

get

an

interim

certificate

if

your

partner

does

not

fill

in

a

statutory

declaration

Civil

partnerships

registered

in

Scotland

If

your

civil

partnership

was

registered

in

Scotland

you

must

end

it

or

convert

your

civil

partnership

to

marriage

If

you

decide

to

convert

your

civil

partnership

into

a

marriage

you

must

do

it

before

you

apply

to

the

Gender

Recognition

Panel

If

you

’re

still

in

a

civil

partnership

when

you

apply

to

the

Gender

Recognition

Panel

you

’ll

get

an

interim

certificate

You

must

end

the

civil

partnership

before

you

can

get

a

full

certificate

How

to

apply

Download

and

fill

in

the

right

form

for

your

application

Form

Guidance

Standard

route

Form

Leaflet

Alternative

route

Form

Leaflet

Overseas

route

Form

Leaflet

Send

the

completed

form

with

your

fee

and

any

supporting

documents

relevant

to

your

application

Fees

It

costs

to

apply

You

can

apply

for

help

paying

the

fee

if

you

’re

getting

certain

benefits

or

on

a

low

income

Get

help

with

your

application

Contact

the

administrative

team

at

the

Gender

Recognition

Panel

for

advice

on

the

application

process

Documents

you

must

provide

You

must

send

certain

documents

when

you

apply

depending

on

which

application

route

you

use

and

whether

you

’ve

ever

been

married

or

in

a

civil

partnership

You

might

need

to

send

original

documents

you

’ll

get

them

back

after

the

Gender

Recognition

Panel

has

looked

at

your

application

You

will

not

get

any

statutory

declarations

back

For

all

application

routes

you

must

download

and

fill

in

the

relevant

statutory

declaration

for

single

people

married

people

or

civil

partners

If

you

’ve

ever

been

married

or

in

a

civil

partnership

For

all

application

routes

you

must

provide

the

following

if

relevant

an

original

or

certified

copy

of

your

marriage

or

civil

partnership

certificate

a

copy

of

the

decree

ending

your

marriage

or

proof

that

any

previous

civil

partnership

has

been

dissolved

a

copy

of

your

spouse

’s

death

certificate

If

you

want

to

stay

married

your

spouse

must

fill

in

a

statutory

declaration

for

a

spouse

Standard

or

alternative

route

For

all

application

routes

you

must

send

an

original

or

certified

copy

of

your

birth

certificate

copies

of

any

official

documents

that

show

your

birth

name

has

changed

to

your

current

name

proof

you

’ve

lived

in

your

acquired

gender

for

the

required

time

any

required

medical

reports

You

need

to

have

lived

in

your

acquired

gender

for

years

if

applying

through

the

standard

route

If

you

’re

applying

through

the

alternative

route

you

need

to

have

lived

in

your

acquired

gender

for

years

before

December

or

December

if

you

’re

in

Scotland

Proof

you

’ve

lived

in

your

acquired

gender

This

proof

must

cover

the

required

time

that

you

’ve

lived

in

your

acquired

gender

It

could

include

copies

of

your

passport

driving

licence

payslips

or

benefit

documents

utility

bills

or

other

documents

of

an

official

nature

All

documents

should

be

in

your

acquired

name

and

gender

The

earliest

document

must

be

dated

before

the

beginning

of

the

required

time

Medical

reports

For

the

standard

and

alternative

application

routes

you

must

send

a

report

that

includes

details

of

any

treatment

you

’ve

had

to

change

your

sexual

characteristics

for

example

hormone

treatment

or

surgery

The

report

must

be

an

original

copy

from

a

qualified

medical

professional

for

example

a

doctor

registered

with

the

General

Medical

Council

GMC

psychologist

registered

with

the

Health

and

Care

Professions

Council

You

can

ask

your

GP

or

surgeon

to

fill

in

a

report

for

you

if

you

do

not

have

one

already

If

you

have

not

had

any

treatment

or

surgery

yet

you

must

send

a

report

that

includes

details

of

any

planned

treatment

or

surgery

If

you

are

applying

by

the

standard

route

you

must

also

send

a

report

with

details

of

your

gender

dysphoria

diagnosis

Read

the

list

of

gender

dysphoria

specialists

to

find

out

who

can

write

this

report

for

you

You

can

send

a

report

from

a

registered

medical

professional

not

on

this

list

if

they

can

prove

they

work

in

gender

dysphoria

Overseas

route

If

you

’re

applying

using

the

overseas

route

you

must

prove

that

your

gender

has

been

legally

recognised

in

an

approved

country

or

territory

Send

original

or

certified

copies

of

the

following

if

you

have

them

your

new

birth

certificate

and

old

birth

certificate

an

amended

birth

certificate

that

shows

the

change

of

gender

a

court

order

authorising

your

change

of

gender

a

document

that

’s

equivalent

to

a

Gender

Recognition

Certificate

an

entry

in

a

legal

register

that

proves

your

acquired

gender

has

been

recognised

What

happens

next

Your

application

will

be

assessed

by

the

Gender

Recognition

Panel

you

’ll

be

contacted

if

they

need

more

proof

or

information

Contact

the

administrative

team

at

the

Gender

Recognition

Panel

to

find

out

about

your

application

’s

progress

If

you

get

a

full

certificate

You

’ll

be

sent

information

on

how

to

get

a

new

birth

certificate

marriage

certificate

or

civil

partnership

where

appropriate

who

you

must

tell

about

your

gender

change

Your

pension

and

benefits

may

be

affected

If

you

’re

given

an

interim

certificate

You

’ll

be

sent

information

on

how

to

annul

or

dissolve

your

marriage

or

civil

partnership

how

long

you

have

to

convert

your

civil

partnership

to

a

marriage

if

applicable

If

your

application

is

turned

down

You

’ll

be

told

why

your

application

was

rejected

You

may

be

able

to

appeal

the

decision

if

you

think

it

’s

wrong

on

a

point

of

law

Where

you

appeal

depends

on

whether

you

live

in

England

and

Wales

appeal

to

the

High

Court

Family

Division

Scotland

appeal

to

the

Court

of

Session

in

Edinburgh

Northern

Ireland

appeal

to

the

High

Court

You

’ll

be

told

in

your

decision

letter

how

to

appeal

or

apply

again

Legislation

The

Gender

Recognition

Panel

must

apply

the

law

in

the

Gender

Recognition

Act

and

the

following

amendments

Schedule

Section

of

the

Marriage

Same

Sex

Couples

Act

Part

of

the

Marriage

and

Civil

Partnership

Scotland

Act


Overview

You

can

apply

for

either

your

own

service

records

if

you

are

or

have

been

a

member

of

the

armed

forces

the

records

of

someone

who

’s

deceased

if

you

’re

eligible

for

example

you

’re

their

immediate

next

of

kin

or

you

’re

researching

them

How

long

it

takes

It

can

take

several

months

for

your

application

to

be

processed

Your

application

will

be

prioritised

if

it

’s

urgent

Other

ways

to

find

service

records

You

can

also

search

the

Commonwealth

War

Graves

Commission

website

the

Armed

Forces

Memorial

roll

of

honour

the

National

Archives

for

service

records

from

to

or

service

records

before

Apply

for

your

own

records

You

can

apply

for

your

own

records

if

you

are

or

have

been

a

member

of

the

armed

forces

for

example

the

Royal

Navy

including

Royal

Marines

British

Army

or

Royal

Air

Force

Download

and

fill

in

a

request

for

your

own

records

PDF

KB

Send

it

to

the

address

on

the

form

along

with

any

supporting

documents

There

’s

no

fee

Use

this

form

if

you

’re

acting

on

behalf

of

the

person

for

example

if

you

have

lasting

power

of

attorney

Apply

for

the

records

of

someone

who

's

deceased

You

can

apply

for

a

copy

of

someone

else

’s

service

records

if

any

of

the

following

apply

you

’re

their

immediate

next

of

kin

for

example

their

spouse

or

parent

you

’ve

got

consent

from

their

immediate

next

of

kin

you

have

a

general

research

interest

you

’ll

only

have

access

to

limited

information

unless

they

died

more

than

years

ago

You

need

to

know

the

person

’s

full

name

date

of

birth

and

service

number

Fill

in

forms

a

request

form

and

a

search

form

Fill

in

a

request

form

Download

and

fill

in

a

request

form

for

either

next

of

kin

’s

records

PDF

KB

use

this

form

if

you

’re

next

of

kin

or

have

next

of

kin

’s

consent

not

next

of

kin

’s

records

PDF

KB

use

this

form

if

you

’re

not

next

of

kin

and

do

n’t

have

next

of

kin

’s

consent

Fill

in

a

search

form

Download

and

fill

in

the

relevant

search

form

depending

on

whether

the

person

was

in

the

Royal

Navy

or

Royal

Marines

PDF

KB

British

Army

PDF

KB

Royal

Air

Force

PDF

KB

Post

your

forms

Send

both

forms

with

the

fee

of

for

each

separate

record

and

any

supporting

documents

for

example

a

death

certificate

to

the

address

on

the

search

form

There

’s

no

fee

if

you

were

the

person

’s

spouse

or

civil

partner

at

the

time

of

their

death

or

their

parent

if

there

was

no

spouse

You

can

pay

by

cheque

or

postal

order

or

by

banker

’s

draft

or

international

money

order

if

you

’re

overseas

Follow

the

instructions

for

applying

for

your

own

records

if

you

’re

acting

on

behalf

of

the

person

for

example

you

have

lasting

power

of

attorney

What

information

you

’ll

get

Records

date

from

and

may

include

surname

first

name

service

number

rank

and

regiment

or

corps

place

and

date

of

birth

date

they

joined

and

left

the

armed

forces

date

of

death

if

they

died

in

service

good

conduct

medals

details

about

their

career

for

example

the

units

they

served

in

you

can

only

get

these

years

after

the

date

they

died

unless

you

have

consent

from

their

next

of

kin

In

some

cases

little

or

no

information

is

available

about

someone

’s

military

service

Your

request

might

be

refused

if

it

could

harm

the

security

or

operations

of

the

armed

forces

If

you

want

to

complain

Write

to

the

Ministry

of

Defence

MOD

Information

Rights

team

if

you

want

to

complain

about

how

your

request

was

handled

You

can

contact

the

Information

Commissioner

’s

Office

ICO

if

you

’re

not

happy

with

how

the

MOD

handled

your

complaint


Overview

Applying

for

the

legal

right

to

deal

with

someone

’s

property

money

and

possessions

their

estate

when

they

die

is

called

applying

for

probate

You

’ll

get

a

document

that

allows

you

to

start

dealing

with

the

estate

If

the

person

left

a

will

you

’ll

get

either

a

grant

of

probate

letters

of

administration

with

will

annexed

if

the

will

does

not

name

an

executor

or

the

named

executor

is

unable

to

apply

If

the

person

did

not

leave

a

will

you

’ll

get

letters

of

administration

This

guide

and

the

service

are

also

available

in

Welsh

Cymraeg

The

process

is

different

in

Scotland

and

different

in

Northern

Ireland

Because

of

coronavirus

probate

applications

are

taking

up

to

weeks

to

process

When

probate

is

not

needed

You

may

not

need

probate

if

the

person

who

died

had

jointly

owned

land

property

shares

or

money

these

will

automatically

pass

to

the

surviving

owners

only

had

savings

or

premium

bonds

Contact

each

asset

holder

for

example

a

bank

or

mortgage

company

to

find

out

if

you

’ll

need

probate

to

get

access

to

their

assets

Every

organisation

has

its

own

rules

Who

can

apply

Only

certain

people

can

apply

for

probate

to

deal

with

the

estate

of

someone

who

died

It

depends

on

whether

the

person

who

died

left

a

will

A

will

states

what

should

happen

to

a

person

’s

property

and

belongings

estate

after

they

die

It

’s

usually

valid

if

it

’s

been

signed

by

the

person

who

made

it

and

witnesses

If

there

’s

a

will

You

can

apply

for

probate

if

you

’re

named

in

the

will

or

in

an

update

to

the

will

a

codicil

as

an

executor

You

’ll

need

the

original

will

and

any

updates

to

apply

for

probate

These

must

be

original

documents

not

photocopies

If

you

do

not

want

to

apply

for

probate

fill

in

a

form

to

give

up

executor

rights

Find

out

what

to

do

if

you

’re

an

executor

If

the

person

did

not

leave

a

will

The

administrator

deals

with

the

estate

You

can

apply

to

become

the

estate

’s

administrator

if

you

are

or

over

and

you

are

the

most

entitled

inheritor

of

the

deceased

’s

estate

This

is

usually

the

deceased

’s

closest

living

relative

Relatives

are

the

most

entitled

inheritors

in

the

following

order

husband

wife

or

civil

partner

including

if

they

were

separated

children

including

legally

adopted

children

but

not

step

children

grandchildren

great

grandchildren

parents

brothers

and

sisters

nieces

and

nephews

half

brothers

and

half

sisters

half

nieces

and

half

nephews

the

children

of

the

half

brothers

and

half

sisters

of

the

deceased

grandparents

aunts

and

uncles

cousins

half

aunts

and

half

uncles

the

half

brothers

and

half

sisters

of

the

deceased

’s

parent

half

cousins

the

children

of

the

half

brothers

and

half

sisters

of

the

deceased

’s

parent

To

apply

follow

the

same

steps

as

applying

for

probate

You

’ll

receive

letters

of

administration

to

prove

you

have

the

legal

right

to

deal

with

the

estate

You

can

not

apply

if

you

’re

the

partner

of

the

person

but

were

not

their

spouse

or

civil

partner

when

they

died

You

’re

not

automatically

entitled

to

any

of

their

estate

unless

you

’re

able

to

make

changes

to

the

inheritance

If

you

do

not

want

to

apply

If

you

’re

the

most

entitled

inheritor

and

you

do

not

want

to

apply

to

be

the

administrator

you

can

either

appoint

an

attorney

to

act

on

your

behalf

fill

in

an

attorney

form

or

set

up

a

signed

enduring

power

of

attorney

EPA

or

registered

lasting

power

of

attorney

LPA

and

get

the

attorney

to

send

this

in

with

the

probate

application

nominate

up

to

people

to

be

the

next

most

entitled

inheritor

fill

in

an

intestate

form

and

send

it

to

HMCTS

Probate

Work

out

who

inherits

The

law

decides

who

inherits

the

estate

if

there

’s

no

will

Work

out

who

will

inherit

You

’ll

need

this

information

to

report

the

estate

’s

value

and

find

out

if

there

’s

Inheritance

Tax

to

pay

Inheritance

laws

may

be

different

if

you

live

in

an

EU

country

Stopping

a

probate

application

If

there

’s

a

dispute

you

can

challenge

an

application

for

probate

enter

a

caveat

before

it

’s

granted

Find

out

how

to

stop

a

probate

application

If

you

’re

an

executor

An

executor

is

someone

named

in

a

will

as

responsible

for

sorting

out

the

estate

of

the

person

who

’s

died

The

person

who

died

will

normally

have

told

you

if

you

’re

an

executor

You

’ll

need

the

original

will

to

apply

for

probate

Find

the

original

will

The

person

who

died

should

have

told

all

the

executors

where

to

find

the

original

will

and

any

updates

for

example

at

their

house

with

a

probate

practitioner

such

as

a

solicitor

at

the

Newcastle

District

Probate

Registry

you

’ll

need

the

death

certificate

and

evidence

you

’re

the

executor

Get

help

from

a

probate

practitioner

or

Citizens

Advice

if

you

can

not

understand

a

will

or

codicil

If

you

can

not

find

the

original

will

you

’ll

need

to

fill

in

a

lost

will

form

If

there

’s

more

than

one

will

only

the

most

recent

will

is

valid

Do

not

destroy

any

copies

of

earlier

wills

until

you

’ve

received

probate

An

executor

only

receives

assets

if

they

’re

also

named

as

a

beneficiary

If

there

’s

more

than

one

executor

If

more

than

one

person

is

named

as

an

executor

you

must

all

agree

who

makes

the

application

for

probate

Up

to

executors

can

be

named

on

the

application

If

only

one

executor

is

named

on

the

application

they

’ll

need

to

prove

that

they

tried

to

contact

all

executors

named

in

the

will

before

they

applied

If

you

’re

having

problems

finding

the

other

executors

you

can

contact

the

Probate

Call

Centre

The

Probate

Call

Centre

can

not

help

with

disagreements

between

executors

You

’ll

need

to

find

another

way

to

reach

an

agreement

this

could

mean

getting

legal

advice

If

you

do

not

want

to

or

can

not

be

an

executor

The

will

may

name

a

replacement

executor

for

someone

who

becomes

unwilling

or

unable

to

deal

with

the

estate

If

no

executors

are

willing

or

able

to

apply

for

probate

fill

in

a

form

to

give

up

executor

rights

and

send

it

to

HMCTS

Probate

You

do

not

want

to

be

an

executor

You

can

do

one

of

the

following

completely

give

up

your

right

to

apply

for

probate

renunciation

fill

in

a

form

to

give

up

executor

rights

and

send

it

with

the

probate

application

form

reserve

your

right

to

apply

for

probate

later

if

another

executor

can

not

deal

with

the

estate

holding

power

reserved

appoint

an

attorney

to

act

on

your

behalf

fill

in

an

attorney

form

or

set

up

a

signed

enduring

power

of

attorney

EPA

or

registered

lasting

power

of

attorney

LPA

and

send

it

with

the

probate

application

When

an

executor

is

unable

to

apply

for

probate

A

replacement

executor

should

apply

for

probate

if

the

executor

is

unable

to

for

example

because

they

’ve

died

they

do

not

have

mental

capacity

get

a

doctor

to

fill

in

a

mental

capacity

form

and

send

it

with

the

probate

application

Apply

for

probate

You

can

apply

for

probate

yourself

online

or

by

post

or

pay

a

probate

practitioner

such

as

a

solicitor

to

do

it

for

you

Because

of

coronavirus

probate

applications

are

taking

up

to

weeks

to

process

It

’s

taking

longer

to

process

paper

applications

than

online

applications

This

guide

and

the

service

are

also

available

in

Welsh

Cymraeg

Before

you

apply

Check

if

you

need

probate

Check

if

you

can

apply

for

probate

You

must

estimate

and

report

the

estate

’s

value

before

you

apply

for

probate

You

must

find

out

whether

you

need

to

pay

Inheritance

Tax

If

you

do

have

to

pay

it

send

the

appropriate

forms

to

HMRC

and

wait

working

days

before

applying

for

probate

You

must

have

the

original

will

if

you

’re

the

executor

you

do

not

need

it

if

you

’re

an

administrator

You

must

also

have

the

original

death

certificate

or

an

interim

death

certificate

from

the

coroner

If

you

need

to

pay

Inheritance

Tax

You

normally

have

to

pay

at

least

some

of

the

tax

before

you

’ll

get

probate

You

can

claim

the

tax

back

from

the

estate

if

you

pay

it

out

of

your

own

bank

account

Probate

application

fees

You

may

have

to

pay

a

fee

to

apply

for

probate

Whether

you

need

to

pay

depends

on

the

value

of

the

estate

If

the

value

of

the

estate

is

over

the

application

fee

is

You

may

be

able

to

get

help

to

pay

the

probate

fee

and

other

court

fees

if

you

have

a

low

income

or

are

on

certain

benefits

There

’s

no

fee

if

the

estate

is

or

less

Extra

copies

of

the

probate

cost

each

This

means

you

can

send

them

to

different

organisations

at

the

same

time

If

the

will

has

been

changed

or

damaged

You

must

include

a

cover

letter

if

the

will

or

any

additions

have

changed

in

any

way

since

you

’ve

had

them

This

includes

them

being

damaged

or

separated

for

photocopying

The

letter

should

explain

what

’s

been

changed

and

why

Get

help

and

advice

If

you

’ve

not

yet

applied

and

have

a

question

about

applying

for

probate

contact

the

Courts

and

Tribunals

Service

Centre

If

you

’re

a

probate

practitioner

You

should

apply

for

probate

for

your

client

using

the

MyHMCTS

service

You

’ll

need

to

create

an

account

first

if

you

do

not

have

one

Apply

for

probate

online

You

can

use

this

service

if

you

’re

the

executor

or

administrator

and

you

have

the

original

will

and

any

additions

to

it

codicils

if

you

’re

the

executor

you

do

not

need

these

if

you

’re

an

administrator

have

the

original

death

certificate

or

an

interim

death

certificate

from

the

coroner

have

already

reported

the

estate

’s

value

have

submitted

tax

forms

to

HMRC

and

waited

working

days

if

you

need

to

pay

Inheritance

Tax

The

person

who

died

must

have

lived

in

England

or

Wales

most

of

the

time

The

probate

registry

will

keep

the

original

will

and

any

additions

to

it

If

you

make

a

copy

of

these

for

your

records

do

not

remove

any

staples

or

bindings

from

them

Apply

for

probate

Return

to

an

existing

probate

application

Apply

for

probate

by

post

The

form

you

need

to

fill

in

depends

on

whether

the

person

left

a

will

or

not

Fill

in

application

form

if

there

is

a

will

Fill

in

application

form

if

there

is

not

a

will

Because

of

it

’s

taking

longer

to

process

paper

applications

than

online

applications

Use

the

online

service

to

apply

for

probate

if

you

can

You

need

to

pay

before

you

send

the

form

You

can

pay

by

either

calling

the

Courts

and

Tribunals

Service

Centre

to

pay

by

credit

or

debit

card

you

’ll

be

given

a

reference

number

to

send

with

your

documents

sending

a

cheque

payable

to

HM

Courts

and

Tribunals

Service

with

your

documents

Send

your

completed

form

to

HMCTS

Probate

with

the

following

documents

the

original

will

and

any

additions

to

it

codicils

the

death

certificate

or

an

interim

death

certificate

from

the

coroner

Use

a

signed

for

or

tracked

postal

service

that

will

deliver

to

PO

boxes

to

send

your

documents

The

death

certificate

will

be

returned

to

you

but

the

will

and

any

additions

to

it

will

not

be

If

you

make

a

copy

of

the

will

and

any

of

its

additions

for

your

own

records

do

not

remove

any

staples

or

bindings

from

them

After

you

've

applied

You

’ll

usually

get

the

grant

of

probate

or

letters

of

administration

within

weeks

of

sending

in

your

original

documents

If

you

ordered

copies

of

these

documents

for

use

outside

the

UK

these

will

take

longer

to

arrive

Because

of

coronavirus

it

’s

taking

longer

to

process

paper

applications

than

online

applications

You

should

not

make

any

financial

plans

or

put

property

on

the

market

until

you

have

received

the

grant

of

probate

or

letters

of

administration

If

there

’s

anything

wrong

with

the

grant

of

probate

or

letters

of

administration

return

it

to

the

district

probate

registry

listed

on

the

grant

or

letters

Send

a

copy

to

organisations

that

hold

the

assets

of

the

person

who

died

for

example

their

bank

Once

you

have

probate

you

can

start

dealing

with

the

estate


What

you

need

to

do

As

part

of

applying

for

probate

you

need

to

value

the

money

property

and

possessions

estate

of

the

person

who

’s

died

You

do

n’t

need

probate

for

all

estates

Check

if

you

need

it

This

guide

is

also

available

in

Welsh

Cymraeg

You

need

to

complete

main

tasks

when

you

value

the

estate

Contact

organisations

such

as

banks

or

utility

providers

about

the

person

’s

assets

and

debts

Estimate

the

estate

’s

value

This

will

affect

how

you

report

the

value

to

HMRC

and

the

deadlines

for

reporting

and

paying

any

Inheritance

Tax

Most

estates

are

n’t

taxed

Report

the

value

to

HM

Revenue

and

Customs

HMRC

How

long

it

takes

The

process

of

valuing

the

estate

can

take

to

months

or

longer

for

big

or

complicated

estates

for

example

if

they

involve

trusts

or

there

’s

tax

to

pay

Deadlines

You

do

n’t

need

to

value

the

estate

straight

away

after

someone

dies

There

are

only

deadlines

if

the

estate

owes

Inheritance

Tax

If

it

does

you

’ll

need

to

send

Inheritance

Tax

forms

within

one

year

start

paying

tax

by

the

end

of

the

sixth

month

after

the

person

died

you

can

make

a

payment

before

you

finish

valuing

the

estate

Getting

help

You

can

hire

a

professional

for

example

a

solicitor

to

help

with

some

or

all

of

the

tasks

involved

with

valuing

an

estate

Money

Advice

Service

has

guidance

on

when

and

how

to

hire

a

professional

Law

Donut

has

advice

on

keeping

solicitors

fees

down

Contact

HMRC

to

get

help

with

probate

Inheritance

Tax

Contact

organisations

about

assets

and

debts

To

help

you

value

the

estate

of

the

person

who

died

write

to

organisations

to

find

out

about

the

person

’s

assets

for

example

banks

and

pension

providers

debts

such

as

utility

companies

mortgage

lenders

and

credit

card

companies

In

your

letter

ask

for

the

value

of

the

asset

or

debt

when

the

person

died

include

a

copy

of

the

death

certificate

Which

organisations

to

contact

Find

organisations

to

contact

about

the

person

’s

assets

and

debts

by

searching

through

their

papers

You

can

also

ask

friends

family

and

any

solicitor

or

accountant

they

had

Organisations

that

hold

a

person

’s

assets

often

include

their

bank

their

pension

provider

ask

if

you

should

include

any

private

pension

when

you

value

the

estate

their

employer

the

person

may

be

owed

wages

any

companies

they

held

shares

in

include

the

number

of

shares

company

details

and

the

share

certificate

number

if

you

have

it

National

Savings

and

Investments

NS&I

for

Premium

Bonds

use

the

free

tracing

service

if

you

ca

n’t

find

certificates

other

organisations

that

hold

assets

like

ISAs

shares

investments

or

assets

in

a

trust

their

landlord

if

they

had

one

the

person

may

have

paid

rent

in

advance

In

your

letter

to

the

bank

also

ask

for

any

standing

orders

and

direct

debits

to

be

stopped

or

transferred

if

they

were

in

a

joint

name

a

list

of

any

share

certificates

or

deeds

they

were

holding

for

the

person

who

died

If

the

person

had

a

mortgage

Ask

the

mortgage

lender

if

they

require

payments

to

continue

while

you

’re

applying

for

probate

If

they

do

you

need

to

either

pay

these

bills

yourself

and

reclaim

them

from

the

estate

once

you

’ve

got

probate

check

if

the

person

had

a

life

assurance

or

mortgage

protection

policy

that

covers

these

payments

Estimate

the

estate

’s

value

You

need

an

estimate

of

the

estate

’s

value

to

find

out

if

there

’s

Inheritance

Tax

to

pay

The

estate

wo

n’t

have

to

pay

tax

as

long

as

it

either

all

passes

to

the

dead

person

’s

spouse

or

civil

partner

a

charity

or

a

community

amateur

sports

club

has

a

value

below

the

Inheritance

Tax

threshold

of

If

the

person

who

died

was

widowed

or

is

giving

away

their

home

to

their

children

the

tax

threshold

can

be

higher

Whether

there

’s

tax

to

pay

will

affect

how

you

report

the

estate

’s

value

and

the

deadlines

for

reporting

and

paying

any

tax

Working

out

your

estimate

You

need

to

estimate

the

gross

value

of

the

estate

This

is

the

value

of

the

assets

plus

gifts

Gifts

are

certain

assets

for

example

cash

given

away

in

the

years

before

the

person

died

At

this

stage

your

estimate

only

needs

to

be

accurate

enough

for

you

to

know

if

the

estate

owes

tax

Assets

Start

by

listing

the

person

’s

assets

the

things

the

person

owned

with

a

value

These

may

include

assets

held

by

organisations

you

’ve

written

to

such

as

money

in

the

person

’s

bank

account

pension

or

investments

possessions

for

example

their

house

jewellery

furniture

or

car

payments

when

they

died

for

example

life

insurance

or

a

lump

sum

death

benefit

from

a

pension

Then

estimate

the

value

of

each

on

the

date

the

person

died

Use

the

asset

’s

realistic

selling

price

on

the

open

market

Include

all

assets

in

your

estimate

including

any

left

to

the

person

’s

spouse

civil

partner

or

a

charity

You

wo

n’t

pay

tax

on

these

assets

Valuing

joint

assets

Divide

the

value

of

the

asset

by

if

it

was

owned

jointly

with

the

person

’s

spouse

or

civil

partner

For

property

or

land

shared

with

others

divide

the

value

by

the

number

of

owners

You

can

then

take

off

the

share

of

the

person

who

died

In

Scotland

take

off

the

value

of

the

whole

asset

before

working

out

their

share

instead

If

the

person

jointly

owned

property

as

a

tenant

in

common

work

out

the

value

based

on

the

person

’s

share

Some

bank

accounts

are

in

joint

names

for

convenience

only

for

example

if

an

elderly

person

added

their

child

to

help

them

with

the

account

When

valuing

the

account

use

the

amount

the

person

actually

owned

rather

than

dividing

by

the

number

of

owners

Gifts

Check

bank

statements

or

contact

family

members

to

find

out

about

gifts

of

cash

or

other

assets

in

the

years

before

the

person

died

if

they

totalled

or

more

per

year

do

n’t

include

exempt

gifts

such

as

those

for

birthdays

or

weddings

at

any

time

if

they

continued

to

benefit

from

a

gift

for

example

they

gave

a

house

away

but

lived

in

it

rent

free

or

put

a

gift

in

a

trust

To

estimate

the

value

of

each

gift

use

either

the

approximate

market

value

realistic

selling

price

of

the

gift

when

it

was

made

the

realistic

selling

price

of

the

gift

when

the

deceased

stopped

benefitting

from

it

if

they

benefitted

from

the

gift

after

giving

it

away

If

the

person

gave

away

more

than

before

they

died

the

recipients

may

have

to

pay

Inheritance

Tax

on

their

gifts

Debts

Do

n’t

include

the

estate

’s

debts

when

you

estimate

the

gross

value

but

you

’ll

need

to

tell

HM

Revenue

and

Customs

HMRC

about

them

when

you

report

the

value

of

the

estate

Check

for

records

of

debts

when

the

person

died

for

example

their

mortgage

loans

credit

cards

or

overdrafts

liabilities

like

household

bills

or

bills

for

goods

or

services

they

’d

received

but

not

yet

paid

for

like

building

work

decorators

accountants

Get

the

gross

value

of

the

estate

Add

the

assets

to

any

gifts

to

get

the

gross

value

Ignore

the

debts

at

this

stage

You

can

now

start

telling

HMRC

about

the

value

of

the

estate

Report

the

estate

’s

value

to

HMRC

When

you

’ve

estimated

the

value

of

the

estate

you

can

start

reporting

the

value

in

detail

to

HM

Revenue

and

Customs

HMRC

you

’ll

find

out

whether

you

can

report

everything

online

or

if

you

’ll

need

a

paper

form

find

out

if

there

’s

tax

to

pay

and

when

to

pay

it

Report

the

estate

’s

value

You

can

also

continue

a

report

you

’ve

already

started

Before

you

start

You

need

to

have

an

estimate

of

the

gross

value

of

the

estate

have

told

organisations

that

the

person

has

died

you

’ll

need

this

to

give

accurate

valuations

of

the

person

’s

assets

or

debts

As

part

of

telling

HMRC

about

the

estate

you

work

out

its

detailed

net

value

this

is

assets

plus

gifts

minus

debts

You

’ll

need

to

know

the

net

value

if

you

need

to

apply

for

probate

Getting

more

accurate

valuations

When

telling

HMRC

about

Inheritance

Tax

you

’ll

usually

need

more

accurate

valuations

of

the

estate

This

includes

using

a

professional

valuer

for

things

over

You

can

continue

using

estimates

if

one

of

the

following

applies

the

estate

’s

gross

value

is

less

than

all

the

estate

passes

to

the

dead

person

’s

spouse

or

civil

partner

a

charity

or

organisations

like

museums

or

community

amateur

sports

clubs

If

you

need

help

Contact

HMRC

to

get

help

with

probate

Inheritance

Tax

Records

You

must

keep

certain

records

after

you

value

an

estate

HM

Revenue

and

Customs

HMRC

can

ask

to

see

your

records

up

to

years

after

Inheritance

Tax

is

paid

You

must

keep

copies

of

any

will

copies

of

signed

Inheritance

Tax

forms

and

supporting

documents

records

showing

how

you

worked

out

the

value

of

assets

in

the

estate

for

example

an

estate

agent

’s

valuation

documents

showing

any

unused

Inheritance

Tax

threshold

that

can

be

transferred

to

a

surviving

spouse

or

civil

partner

final

accounts

Final

accounts

Include

any

documents

showing

how

you

distributed

money

property

or

personal

belongings

from

the

estate

for

example

letters

from

HMRC

confirming

that

you

paid

Inheritance

Tax

receipts

showing

debts

paid

for

example

utilities

bills

receipts

for

your

expenses

from

dealing

with

the

estate

written

confirmation

that

beneficiaries

anyone

who

inherited

received

their

share

of

the

estate

Send

copies

of

the

final

accounts

to

all

beneficiaries


Overview

Inheritance

Tax

is

a

tax

on

the

estate

the

property

money

and

possessions

of

someone

who

’s

died

There

’s

normally

no

Inheritance

Tax

to

pay

if

either

the

value

of

your

estate

is

below

the

threshold

you

leave

everything

above

the

threshold

to

your

spouse

civil

partner

a

charity

or

a

community

amateur

sports

club

If

the

estate

’s

value

is

below

the

threshold

you

’ll

still

need

to

report

it

to

HMRC

If

you

give

away

your

home

to

your

children

including

adopted

foster

or

stepchildren

or

grandchildren

your

threshold

can

increase

to

If

you

’re

married

or

in

a

civil

partnership

and

your

estate

is

worth

less

than

your

threshold

any

unused

threshold

can

be

added

to

your

partner

’s

threshold

when

you

die

This

means

their

threshold

can

be

as

much

as

million

Inheritance

Tax

rates

The

standard

Inheritance

Tax

rate

is

It

’s

only

charged

on

the

part

of

your

estate

that

’s

above

the

threshold

The

estate

can

pay

Inheritance

Tax

at

a

reduced

rate

of

on

some

assets

if

you

leave

or

more

of

the

net

value

to

charity

in

your

will

Reliefs

and

exemptions

Some

gifts

you

give

while

you

’re

alive

may

be

taxed

after

your

death

Depending

on

when

you

gave

the

gift

taper

relief

might

mean

the

Inheritance

Tax

charged

on

the

gift

is

less

than

Other

reliefs

such

as

Business

Relief

allow

some

assets

to

be

passed

on

free

of

Inheritance

Tax

or

with

a

reduced

bill

Contact

the

Inheritance

Tax

and

probate

helpline

about

Agricultural

Relief

if

your

estate

includes

a

farm

or

woodland

Who

pays

the

tax

to

HMRC

Funds

from

your

estate

are

used

to

pay

Inheritance

Tax

to

HM

Revenue

and

Customs

HMRC

This

is

done

by

the

person

dealing

with

the

estate

called

the

executor

if

there

’s

a

will

Your

beneficiaries

the

people

who

inherit

your

estate

do

not

normally

pay

tax

on

things

they

inherit

They

may

have

related

taxes

to

pay

for

example

if

they

get

rental

income

from

a

house

left

to

them

in

a

will

People

you

give

gifts

to

might

have

to

pay

Inheritance

Tax

but

only

if

you

give

away

more

than

and

die

within

years

Passing

on

a

home

You

can

pass

a

home

to

your

husband

wife

or

civil

partner

when

you

die

There

’s

no

Inheritance

Tax

to

pay

if

you

do

this

If

you

leave

the

home

to

another

person

in

your

will

it

counts

towards

the

value

of

the

estate

If

you

own

your

home

or

a

share

in

it

your

tax

free

threshold

can

increase

to

if

you

leave

it

to

your

children

including

adopted

foster

or

stepchildren

or

grandchildren

your

estate

is

worth

less

than

million

Giving

away

a

home

before

you

die

There

’s

normally

no

Inheritance

Tax

to

pay

if

you

move

out

and

live

for

another

years

If

you

want

to

continue

living

in

your

property

after

giving

it

away

you

’ll

need

to

pay

rent

to

the

new

owner

at

the

going

rate

for

similar

local

rental

properties

pay

your

share

of

the

bills

live

there

for

at

least

years

You

do

not

have

to

pay

rent

to

the

new

owners

if

both

the

following

apply

you

only

give

away

part

of

your

property

the

new

owners

also

live

at

the

property

If

you

die

within

years

If

you

die

within

years

of

giving

away

all

or

part

of

your

property

your

home

will

be

treated

as

a

gift

and

the

year

rule

applies

Call

the

Inheritance

Tax

and

probate

helpline

if

you

have

questions

about

giving

away

a

home

They

can

not

give

you

advice

on

how

to

pay

less

tax

Gifts

There

’s

usually

no

Inheritance

Tax

to

pay

on

small

gifts

you

make

out

of

your

normal

income

such

as

Christmas

or

birthday

presents

These

are

known

as

exempted

gifts

There

’s

also

no

Inheritance

Tax

to

pay

on

gifts

between

spouses

or

civil

partners

You

can

give

them

as

much

as

you

like

during

your

lifetime

as

long

as

they

live

in

the

UK

permanently

Other

gifts

count

towards

the

value

of

your

estate

People

you

give

gifts

to

will

be

charged

Inheritance

Tax

if

you

give

away

more

than

in

the

years

before

your

death

What

counts

as

a

gift

A

gift

can

be

anything

that

has

a

value

such

as

money

property

possessions

a

loss

in

value

when

something

’s

transferred

for

example

if

you

sell

your

house

to

your

child

for

less

than

it

’s

worth

the

difference

in

value

counts

as

a

gift

Call

the

Inheritance

Tax

and

probate

helpline

if

you

’re

not

sure

Exempted

gifts

You

can

give

away

worth

of

gifts

each

tax

year

April

to

April

without

them

being

added

to

the

value

of

your

estate

This

is

known

as

your

annual

exemption

You

can

carry

any

unused

annual

exemption

forward

to

the

next

year

but

only

for

one

year

Each

tax

year

you

can

also

give

away

wedding

or

civil

ceremony

gifts

of

up

to

per

person

for

a

grandchild

or

great

grandchild

for

a

child

normal

gifts

out

of

your

income

for

example

Christmas

or

birthday

presents

you

must

be

able

to

maintain

your

standard

of

living

after

making

the

gift

payments

to

help

with

another

person

’s

living

costs

such

as

an

elderly

relative

or

a

child

under

gifts

to

charities

and

political

parties

You

can

use

more

than

one

of

these

exemptions

on

the

same

person

for

example

you

could

give

your

grandchild

gifts

for

her

birthday

and

wedding

in

the

same

tax

year

Small

gifts

up

to

You

can

give

as

many

gifts

of

up

to

per

person

as

you

want

during

the

tax

year

as

long

as

you

have

not

used

another

exemption

on

the

same

person

The

year

rule

If

there

’s

Inheritance

Tax

to

pay

it

’s

charged

at

on

gifts

given

in

the

years

before

you

die

Gifts

made

to

years

before

your

death

are

taxed

on

a

sliding

scale

known

as

taper

relief

Years

between

gift

and

death

Tax

paid

less

than

to

to

to

to

or

more

Gifts

are

not

counted

towards

the

value

of

your

estate

after

years

When

someone

living

outside

the

UK

dies

If

your

permanent

home

domicile

is

abroad

Inheritance

Tax

is

only

paid

on

your

UK

assets

for

example

property

or

bank

accounts

you

have

in

the

UK

It

’s

not

paid

on

excluded

assets

like

foreign

currency

accounts

with

a

bank

or

the

Post

Office

overseas

pensions

holdings

in

authorised

unit

trusts

and

open

ended

investment

companies

There

are

different

rules

if

you

have

assets

in

a

trust

or

government

gilts

or

you

’re

a

member

of

visiting

armed

forces

Contact

the

Inheritance

Tax

and

probate

helpline

if

you

’re

not

sure

whether

your

assets

are

excluded

When

you

will

not

count

as

living

abroad

HMRC

will

treat

you

as

being

domiciled

in

the

UK

if

you

either

lived

in

the

UK

for

of

the

last

years

had

your

permanent

home

in

the

UK

at

any

time

in

the

last

years

of

your

life

Double

taxation

treaties

Your

executor

might

be

able

to

reclaim

tax

through

a

double

taxation

treaty

if

Inheritance

Tax

is

charged

on

the

same

assets

by

the

UK

and

the

country

where

you

lived


What

is

a

special

guardian

You

can

apply

to

be

a

child

’s

special

guardian

when

they

can

not

live

with

their

birth

parents

and

adoption

is

not

right

for

them

You

’ll

be

responsible

for

looking

after

the

child

until

they

’re

unless

the

court

takes

your

responsibility

away

earlier

You

’ll

make

all

day

to

day

decisions

about

the

child

for

example

schooling

and

medical

treatment

You

do

not

have

to

discuss

these

decisions

with

the

birth

parents

You

’ll

need

to

get

the

consent

of

everyone

who

has

parental

responsibility

for

the

child

before

you

make

some

important

decisions

for

example

changing

the

child

’s

surname

putting

the

child

up

for

adoption

taking

the

child

abroad

for

more

than

months

the

child

having

surgery

for

reasons

other

than

improving

health

such

as

circumcision

sterilisation

or

cosmetic

surgery

If

you

can

not

get

consent

you

can

ask

the

court

to

decide

Use

the

form

Make

an

application

in

existing

court

proceedings

related

to

children

form

Who

can

apply

You

can

apply

to

be

a

child

’s

special

guardian

if

you

’re

not

their

parent

and

you

’re

over

You

can

make

an

application

with

someone

else

This

is

known

as

a

joint

claim

You

and

anyone

you

’re

applying

with

can

apply

if

you

’re

already

the

child

’s

legal

guardian

the

child

lives

with

you

because

of

a

child

arrangements

order

the

child

has

lived

with

you

for

of

the

past

years

you

’re

the

child

’s

relative

or

a

foster

parent

and

the

child

has

been

living

with

you

for

at

least

year

you

have

the

agreement

of

anyone

named

in

a

child

arrangements

order

as

someone

who

the

child

will

live

with

you

have

the

agreement

of

all

the

people

with

parental

responsibility

for

the

child

you

have

the

agreement

of

the

local

council

if

the

child

is

in

care

If

you

do

not

fit

one

of

these

descriptions

you

’ll

need

to

ask

the

court

’s

permission

to

apply

You

’ll

need

to

send

the

following

forms

to

your

local

family

court

Make

an

application

in

existing

court

proceedings

relating

to

children

form

Family

mediation

and

assessment

meeting

form

Apply

You

can

use

a

family

mediator

to

help

make

arrangements

with

the

child

’s

family

to

avoid

having

to

apply

to

the

court

It

costs

to

apply

to

the

court

You

may

be

able

to

get

help

with

court

fees

if

you

’re

on

benefits

or

a

low

income

Before

you

apply

Three

months

before

you

apply

to

become

a

special

guardian

you

need

to

tell

your

local

council

in

writing

that

you

plan

to

make

an

application

You

also

need

to

tell

anyone

named

in

existing

court

proceedings

or

orders

about

the

child

that

you

plan

to

make

an

application

Applying

to

the

court

Fill

in

these

forms

and

send

them

to

your

local

family

court

an

Application

for

an

order

form

a

supporting

statement

form

a

Family

mediation

information

and

assessment

meeting

form

to

show

you

’ve

been

through

mediation

or

why

you

could

not

go

Make

copies

of

your

completed

forms

before

you

send

your

application

to

the

court

You

’ll

need

to

send

these

copies

to

each

person

affected

by

the

application

after

you

apply

Find

your

local

family

court

If

you

want

to

keep

your

details

private

You

can

apply

to

keep

your

and

the

child

’s

contact

details

private

throughout

the

court

proceedings

Fill

in

Apply

to

keep

your

contact

details

confidential

from

other

parties

in

family

proceedings

form

and

send

it

with

your

application

After

you

apply

Within

days

of

receiving

your

application

the

court

will

send

you

a

case

number

and

a

date

for

a

meeting

to

set

out

a

timetable

for

your

case

how

it

will

be

dealt

with

This

meeting

is

called

a

first

directions

hearing

You

must

go

to

all

hearings

you

’re

told

to

unless

the

court

excuses

you

If

you

’re

not

able

to

go

contact

the

court

office

Contact

people

in

the

child

’s

life

You

must

send

the

date

and

location

of

the

hearing

along

with

copies

of

your

application

to

everyone

with

parental

responsibility

for

the

child

If

there

is

a

current

care

order

about

the

child

you

should

also

send

details

of

the

hearing

and

copies

of

your

application

to

everyone

you

believe

had

parental

responsibility

before

the

current

court

made

care

order

the

court

appointed

Cafcass

children

’s

guardian

You

must

also

tell

the

following

people

and

organisations

that

you

’ve

applied

the

children

’s

services

department

of

your

local

council

or

the

council

local

to

where

the

child

is

staying

if

that

is

different

everyone

who

cares

for

the

child

the

home

where

the

child

stays

if

it

is

a

registered

children

’s

home

or

a

voluntary

home

and

it

is

a

refuge

everyone

the

child

has

lived

with

for

at

least

years

before

you

made

the

application

anyone

else

named

in

a

current

court

order

anyone

involved

in

any

other

ongoing

proceedings

that

might

be

affected

by

your

application

The

final

hearing

The

court

will

decide

if

a

special

guardianship

order

is

in

the

best

interests

of

the

child

after

looking

at

all

the

evidence

and

in

some

cases

hearing

from

witnesses

If

the

court

agrees

they

will

send

the

final

order

to

you

and

the

other

people

involved

in

the

case

including

the

birth

parents

Financial

help

for

special

guardians

You

might

be

able

to

get

a

special

guardian

allowance

from

the

children

’s

services

department

of

your

local

council


Minimum

ages

children

can

work

Part

time

work

The

youngest

age

a

child

can

work

part

time

is

except

children

involved

in

areas

like

television

theatre

modelling

Children

working

in

these

areas

will

need

a

performance

licence

Full

time

work

Children

can

only

start

full

time

work

once

they

’ve

reached

the

minimum

school

leaving

age

they

can

then

work

up

to

a

maximum

of

hours

a

week

Once

someone

reaches

you

may

need

to

pay

them

through

PAYE

Once

someone

reaches

adult

employment

rights

and

rules

then

apply

In

England

a

young

person

must

be

in

part

time

education

or

training

until

they

’re

Paying

children

and

young

people

Children

under

School

aged

children

are

not

entitled

to

the

National

Minimum

Wage

Children

under

do

not

pay

National

Insurance

so

you

only

need

to

include

them

on

your

payroll

if

their

total

income

is

over

their

Personal

Allowance

Once

someone

reaches

Young

workers

aged

to

are

entitled

to

at

least

per

hour

If

you

’re

a

registered

employer

you

’ll

need

to

record

and

report

their

pay

as

part

of

running

payroll

If

they

earn

more

than

a

week

you

’ll

also

need

to

do

other

regular

PAYE

tasks

like

making

deductions

Before

their

next

payday

collect

information

from

them

for

PAYE

If

they

started

work

for

you

in

the

previous

tax

year

put

their

start

date

as

April

in

your

payroll

software

Record

their

pay

for

the

current

tax

year

only

If

you

pay

any

employee

over

a

week

you

must

be

registered

as

an

employer

and

operate

PAYE

Performance

licences

and

supervision

for

children

A

child

may

need

a

licence

if

they

’re

under

school

leaving

age

and

taking

part

in

films

plays

concerts

or

other

public

performances

that

the

audience

pays

to

see

or

that

take

place

on

licensed

premises

any

sporting

events

or

modelling

assignments

where

the

child

is

paid

The

person

in

charge

of

running

the

event

must

apply

to

the

child

’s

local

council

for

a

child

performance

licence

Ask

the

council

if

you

’re

not

sure

you

need

one

Supervision

for

the

child

If

the

child

will

not

be

with

their

parent

school

teacher

or

home

tutor

they

must

be

supervised

by

a

chaperone

approved

by

the

council

Chaperones

can

apply

for

approval

from

the

council

The

normal

rules

for

paying

children

and

restrictions

on

employment

apply

to

children

in

performances

Restrictions

on

child

employment

There

are

several

restrictions

on

when

and

where

children

are

allowed

to

work

Children

are

not

allowed

to

work

without

an

employment

permit

issued

by

the

education

department

of

the

local

council

if

this

is

required

by

local

bylaws

in

places

like

a

factory

or

industrial

site

during

school

hours

before

am

or

after

pm

for

more

than

one

hour

before

school

unless

local

bylaws

allow

it

for

more

than

hours

without

taking

a

break

of

at

least

hour

in

any

work

that

may

be

harmful

to

their

health

well

being

or

education

without

having

a

week

break

from

any

work

during

the

school

holidays

in

each

calendar

year

There

are

also

special

rules

which

only

apply

during

term

times

and

school

holiday

times

Term

time

rules

During

term

time

children

can

only

work

a

maximum

of

hours

a

week

This

includes

a

maximum

of

hours

on

school

days

and

Sundays

a

maximum

of

hours

on

Saturdays

for

to

year

olds

or

hours

for

to

year

olds

School

holiday

rules

During

school

holidays

to

year

olds

are

only

allowed

to

work

a

maximum

of

hours

a

week

This

includes

a

maximum

of

hours

on

weekdays

and

Saturdays

a

maximum

of

hours

on

Sunday

During

school

holidays

to

year

olds

can

only

work

a

maximum

of

hours

a

week

This

includes

a

maximum

of

hours

on

weekdays

and

Saturdays

a

maximum

of

hours

on

Sunday

Local

rules

on

the

types

of

work

children

can

do

Local

bylaws

list

the

jobs

that

children

can

not

do

If

a

job

is

on

this

list

a

child

under

the

minimum

school

leaving

age

can

not

do

this

work

Local

bylaws

may

also

have

other

restrictions

on

working

hours

conditions

of

work

and

the

type

of

employment

Contact

your

local

council

’s

education

department

or

education

welfare

service

for

more

information

Local

council

rules

for

child

employment

permits

Most

local

councils

say

that

businesses

intending

to

employ

school

aged

children

must

apply

for

a

child

employment

permit

before

they

can

be

employed

If

a

child

is

working

without

a

child

employment

permit

there

’s

a

risk

that

the

employer

will

not

be

insured

against

accidents

involving

the

child

Children

do

not

need

a

work

permit

for

work

experience

arranged

by

their

school

Employers

should

contact

their

local

council

’s

education

department

or

education

welfare

service

to

find

out

if

a

child

employment

permit

is

needed


Overview

Junior

Individual

Savings

Accounts

ISAs

are

long

term

tax

free

savings

accounts

for

children

In

the

to

tax

year

the

savings

limit

for

Junior

ISAs

is

Who

can

get

a

Junior

ISA

Your

child

must

be

both

under

living

in

the

UK

If

your

child

lives

outside

the

UK

Your

child

can

only

get

a

Junior

ISA

if

both

the

following

apply

you

’re

a

Crown

servant

in

the

UK

’s

armed

forces

diplomatic

service

or

overseas

civil

service

for

example

they

depend

on

you

for

care

You

can

not

have

a

Junior

ISA

as

well

as

a

Child

Trust

Fund

If

you

want

to

open

a

Junior

ISA

ask

the

provider

to

transfer

the

trust

fund

into

it

How

Junior

ISAs

work

There

are

types

of

Junior

ISA

a

cash

Junior

ISA

for

example

you

will

not

pay

tax

on

interest

on

the

cash

you

save

a

stocks

and

shares

Junior

ISA

for

example

your

cash

is

invested

and

you

will

not

pay

tax

on

any

capital

growth

or

dividends

you

receive

Your

child

can

have

one

or

both

types

of

Junior

ISA

Parents

or

guardians

with

parental

responsibility

can

open

a

Junior

ISA

and

manage

the

account

but

the

money

belongs

to

the

child

The

child

can

take

control

of

the

account

when

they

’re

but

can

not

withdraw

the

money

until

they

turn

Open

an

account

Only

parents

or

a

guardian

with

parental

responsibility

can

open

a

Junior

ISA

for

under

To

open

a

Junior

ISA

you

need

to

choose

the

type

of

Junior

ISA

you

want

for

your

child

cash

or

stocks

and

shares

or

both

choose

your

account

provider

get

an

application

form

from

them

Your

child

can

only

have

cash

Junior

ISA

stocks

and

shares

Junior

ISA

Children

aged

and

can

open

their

own

Junior

ISA

as

well

as

an

adult

cash

ISA

Account

providers

You

can

get

a

Junior

ISA

from

a

range

of

banks

building

societies

credit

unions

friendly

societies

and

stock

brokers

Contact

any

of

these

directly

for

more

information

about

how

you

can

open

a

Junior

ISA

with

them

Add

money

to

an

account

Anyone

can

pay

money

into

a

Junior

ISA

but

the

total

amount

paid

in

can

not

go

over

in

the

to

tax

year

You

can

transfer

money

between

your

child

’s

Junior

ISAs

a

Child

Trust

Fund

CTF

account

and

a

Junior

ISA

contact

the

Junior

ISA

provider

to

arrange

this

You

can

not

transfer

money

between

a

Junior

ISA

and

an

adult

ISA

If

your

child

moves

abroad

you

can

still

add

cash

to

their

Junior

ISA

Who

the

money

belongs

to

Money

in

a

Junior

ISA

belongs

to

your

child

and

can

not

be

taken

out

until

they

’re

though

there

are

exceptions

to

this

Manage

an

account

Your

child

’s

Junior

ISA

will

be

in

their

name

but

the

parent

who

opens

it

is

responsible

for

managing

the

account

and

is

known

as

the

registered

contact

The

registered

contact

is

the

only

person

who

can

change

the

account

for

example

from

a

cash

to

a

stocks

and

shares

Junior

ISA

change

the

account

provider

report

changes

of

circumstances

for

example

change

of

address

Contact

your

account

provider

to

do

this

Children

older

than

If

your

child

is

or

older

they

can

become

the

registered

contact

for

their

Junior

ISAs

open

an

adult

cash

ISA

When

your

child

turns

they

can

take

out

any

money

in

their

Junior

ISAs

Junior

ISAs

automatically

turn

into

an

adult

ISA

when

the

child

turns

If

your

child

lacks

the

mental

capacity

to

manage

their

account

when

they

turn

You

or

a

close

friend

or

relative

need

to

apply

to

the

Court

of

Protection

COP

for

a

financial

deputyship

order

This

will

allow

you

to

manage

your

child

’s

adult

ISA

account

or

take

out

money

on

their

behalf

once

they

turn

In

Scotland

applications

need

to

be

made

to

the

Office

of

the

Public

Guardian

in

Scotland

In

Northern

Ireland

applications

need

to

be

made

to

the

Office

of

Care

and

Protection

If

your

child

is

terminally

ill

or

dies

The

registered

contact

can

take

money

out

of

a

Junior

ISA

early

if

a

child

’s

terminally

ill

Terminally

ill

means

that

the

child

has

a

disease

or

illness

that

is

going

to

get

worse

and

is

not

expected

to

live

more

than

months

How

to

take

money

out

Fill

in

the

terminal

illness

early

access

form

to

let

HM

Revenue

Customs

HMRC

know

that

your

child

is

terminally

ill

you

want

to

take

money

out

of

their

Junior

ISA

HMRC

will

let

you

know

if

you

can

take

money

out

of

your

child

’s

Junior

ISA

If

your

child

dies

If

your

child

dies

any

money

in

their

Junior

ISAs

will

be

paid

to

whoever

inherits

their

estate

This

is

usually

one

of

the

child

’s

parents

but

it

could

be

their

spouse

or

partner

if

they

were

over

and

married

or

in

a

civil

partnership

What

you

need

to

do

You

do

not

need

to

contact

HMRC

but

you

’ll

need

to

tell

your

account

provider

so

they

can

close

your

child

’s

Junior

ISAs

Your

account

provider

may

need

proof

to

do

this

for

example

a

copy

of

the

death

certificate