Overview

Buying

or

selling

a

home

normally

takes

to

months

The

process

can

take

longer

if

you

’re

part

of

a

chain

of

buyers

and

sellers

There

are

several

steps

you

’ll

need

to

follow

sellers

must

provide

an

Energy

Performance

Certificate

for

the

property

if

a

seller

is

using

an

estate

agent

potential

buyers

must

make

any

offers

through

the

agent

once

a

buyer

’s

offer

has

been

accepted

the

seller

’s

responsible

for

drawing

up

a

legal

contract

to

transfer

ownership

an

offer

is

not

legally

binding

until

contracts

are

exchanged

depending

on

the

amount

given

for

property

the

buyer

may

have

to

pay

tax

This

guide

relates

to

England

and

Wales

Shelter

has

advice

about

buying

and

selling

a

home

in

Scotland

If

you

’re

buying

property

with

someone

else

You

can

own

a

home

with

up

to

other

people

Find

out

more

about

the

different

types

of

joint

property

ownership

Energy

Performance

Certificates

Energy

Performance

Certificates

EPCs

are

needed

whenever

a

property

is

built

sold

rented

You

must

order

an

EPC

for

potential

buyers

and

tenants

before

you

market

your

property

to

sell

or

rent

In

Scotland

you

must

display

the

EPC

somewhere

in

the

property

for

example

in

the

meter

cupboard

or

next

to

the

boiler

An

EPC

contains

information

about

a

property

’s

energy

use

and

typical

energy

costs

recommendations

about

how

to

reduce

energy

use

and

save

money

An

EPC

gives

a

property

an

energy

efficiency

rating

from

A

most

efficient

to

G

least

efficient

and

is

valid

for

years

Check

how

you

could

make

your

home

more

energy

efficient

using

the

Energy

Savings

Trust

’s

home

energy

check

How

to

get

an

EPC

You

’ll

need

to

find

an

accredited

assessor

if

you

’re

selling

or

renting

out

your

home

in

England

Wales

and

Northern

Ireland

Scotland

They

’ll

assess

your

property

and

produce

the

certificate

You

can

be

fined

if

you

do

not

get

an

EPC

when

you

need

one

The

person

selling

the

house

the

landlord

or

the

letting

agent

must

show

you

the

EPC

if

you

’re

buying

or

renting

Buildings

that

do

not

need

an

EPC

These

include

places

of

worship

temporary

buildings

that

will

be

used

for

less

than

years

stand

alone

buildings

with

total

useful

floor

space

of

less

than

square

metres

industrial

sites

workshops

and

non

residential

agricultural

buildings

that

do

not

use

a

lot

of

energy

some

buildings

that

are

due

to

be

demolished

holiday

accommodation

that

’s

rented

out

for

less

than

months

a

year

or

is

let

under

a

licence

to

occupy

listed

buildings

you

should

get

advice

from

your

local

authority

conservation

officer

if

the

work

would

alter

the

building

’s

character

residential

buildings

intended

to

be

used

less

than

months

a

year

See

other

properties

EPCs

You

can

look

at

the

EPCs

of

other

properties

free

of

charge

This

lets

you

compare

your

home

’s

energy

performance

with

that

of

similar

homes

You

can

search

by

the

property

’s

address

or

by

the

EPC

’s

report

reference

number

You

can

opt

out

of

the

EPC

register

if

you

do

not

want

other

people

to

be

able

to

see

your

EPC

Estate

agents

You

must

sign

a

legally

binding

contract

with

an

estate

agent

if

you

use

one

to

sell

your

home

You

must

stick

to

the

terms

of

the

contract

or

you

could

be

taken

to

court

Estate

agents

must

also

treat

buyers

fairly

They

must

show

any

offers

promptly

and

in

writing

to

the

person

selling

the

house

Estate

agents

are

also

legally

obliged

to

pass

on

any

other

offers

for

the

property

right

up

to

when

contracts

are

exchanged

Complain

about

an

estate

agent

You

must

complain

to

the

estate

agent

first

and

give

them

a

fair

chance

to

sort

out

your

complaint

If

they

do

not

you

can

complain

to

one

of

the

following

schemes

The

Property

Ombudsman

Property

Redress

Scheme

Ask

the

estate

agent

which

scheme

they

belong

to

Offers

A

buyer

must

make

an

offer

through

the

estate

agent

if

a

home

is

sold

through

one

A

buyer

can

make

their

offer

directly

to

the

seller

for

a

private

sale

Buyers

can

make

offers

verbally

over

the

phone

or

in

person

or

in

writing

An

offer

is

not

legally

binding

in

England

and

Wales

until

contracts

are

exchanged

If

a

buyer

makes

an

offer

subject

to

contract

this

means

the

price

can

still

be

negotiated

for

example

if

a

survey

finds

a

problem

with

the

property

The

law

is

different

if

you

’re

making

an

offer

for

property

in

Scotland

Transferring

ownership

conveyancing

Once

the

offer

is

accepted

The

seller

is

responsible

for

drawing

up

a

legal

contract

to

transfer

ownership

The

contract

contains

details

about

the

sale

price

the

property

boundaries

which

fixtures

and

fittings

like

carpets

and

kitchen

units

are

included

any

legal

restrictions

or

rights

like

public

footpaths

or

rules

about

using

the

property

any

planning

restrictions

services

to

the

property

like

drainage

and

gas

when

the

sale

will

complete

If

the

seller

has

hired

a

solicitor

or

conveyancer

they

will

draft

the

initial

contract

answer

questions

from

the

buyer

’s

solicitor

or

conveyancer

with

the

seller

’s

help

negotiate

the

details

of

the

contract

if

necessary

Exchanging

contracts

When

the

buyer

and

seller

are

happy

with

the

contract

both

sides

sign

final

copies

and

send

them

to

each

other

The

agreement

to

sell

and

buy

is

legally

binding

once

this

happens

Usually

neither

party

can

pull

out

without

paying

compensation

Completion

Once

you

exchange

contracts

and

deal

with

any

remaining

checks

the

buyer

has

asked

for

The

money

is

transferred

from

the

buyer

to

the

seller

The

legal

documents

needed

to

transfer

ownership

are

handed

over

to

the

buyer

The

seller

moves

out

and

leaves

the

property

in

the

state

agreed

in

the

contract

The

seller

hands

over

the

keys

to

the

buyer

The

property

now

belongs

to

the

buyer

Citizens

Advice

has

more

advice

about

buying

or

selling

your

home

Tax

You

may

need

to

pay

Stamp

Duty

Land

Tax

when

you

buy

a

home

in

England

Land

Transaction

Tax

when

you

buy

a

home

in

Wales

Capital

Gains

Tax

when

you

sell

a

home

Stamp

Duty

Land

Tax

If

you

buy

between

July

and

June

You

pay

SDLT

if

you

paid

more

than

for

the

property

If

you

buy

between

July

and

September

You

pay

SDLT

if

you

paid

more

than

for

the

property

If

you

buy

from

October

You

pay

SDLT

if

you

paid

more

than

for

the

property

This

threshold

also

applies

to

any

property

bought

before

July

You

still

have

to

pay

if

you

swap

something

of

economic

value

for

a

property

for

example

shares

or

another

property

If

you

’re

buying

your

first

home

From

July

you

do

not

have

to

pay

SDLT

if

the

property

is

or

less

Capital

Gains

Tax

You

do

not

pay

Capital

Gains

Tax

when

you

sell

or

dispose

of

your

home

if

all

of

the

following

apply

you

’ve

lived

in

it

as

your

main

home

for

all

the

time

you

’ve

owned

it

you

have

not

let

part

of

it

out

or

used

part

of

it

for

business

only

the

grounds

including

the

buildings

are

smaller

than

square

metres

just

over

an

acre

This

is

because

you

automatically

get

a

tax

relief

called

Private

Residence

Relief

You

do

not

need

to

do

anything

If

you

do

not

meet

all

these

criteria

you

may

have

to

pay

some

Capital

Gains

Tax


Overview

This

guide

is

also

available

in

Welsh

Cymraeg

You

must

decide

which

type

of

joint

ownership

you

want

if

you

buy

inherit

or

become

a

trustee

of

a

property

with

someone

else

You

tell

HM

Land

Registry

about

this

when

you

register

the

property

You

can

own

a

property

as

either

joint

tenants

or

tenants

in

common

The

type

of

ownership

affects

what

you

can

do

with

the

property

if

your

relationship

with

a

joint

owner

breaks

down

or

if

one

owner

dies

You

can

get

legal

advice

from

someone

who

specialises

in

property

Joint

tenants

As

joint

tenants

sometimes

called

beneficial

joint

tenants

you

have

equal

rights

to

the

whole

property

the

property

automatically

goes

to

the

other

owners

if

you

die

you

can

not

pass

on

your

ownership

of

the

property

in

your

will

Tenants

in

common

As

tenants

in

common

you

can

own

different

shares

of

the

property

the

property

does

not

automatically

go

to

the

other

owners

if

you

die

you

can

pass

on

your

share

of

the

property

in

your

will

Change

your

type

of

ownership

You

can

change

from

being

either

joint

tenants

to

tenants

in

common

for

example

if

you

divorce

or

separate

and

want

to

leave

your

share

of

the

property

to

someone

else

tenants

in

common

to

joint

tenants

for

example

if

you

get

married

and

want

to

have

equal

rights

to

the

whole

property

There

’s

no

fee

to

do

this

You

can

also

change

from

sole

ownership

to

tenants

in

common

or

joint

tenants

for

example

if

you

want

to

add

your

partner

as

joint

owner

This

is

called

transferring

ownership

Sell

the

property

if

the

other

owner

has

lost

mental

capacity

You

’ll

have

to

apply

to

the

Court

of

Protection

if

you

want

to

sell

the

property

but

the

other

owner

has

lost

mental

capacity

Check

your

ownership

details

You

can

find

out

what

type

of

joint

ownership

you

have

by

checking

documents

such

as

a

property

transfer

property

lease

trust

deed

also

known

as

a

declaration

of

trust

a

document

stating

an

owner

’s

share

in

a

jointly

owned

property

A

solicitor

conveyancer

or

legal

executive

can

help

you

check

what

type

of

joint

ownership

you

have

if

you

’re

unsure

Your

type

of

ownership

can

sometimes

change

without

your

knowledge

for

example

if

one

of

the

other

owners

goes

bankrupt

Change

from

joint

tenants

to

tenants

in

common

This

is

called

severance

of

joint

tenancy

You

should

apply

for

a

Form

A

restriction

You

can

make

this

change

without

the

other

owners

agreement

A

solicitor

conveyancer

or

legal

executive

can

also

make

the

application

for

you

How

to

apply

if

the

other

owners

do

not

agree

to

the

change

Serve

a

written

notice

of

the

change

a

notice

of

severance

on

the

other

owners

a

conveyancer

can

help

you

do

this

Download

and

fill

in

form

SEV

to

register

a

restriction

without

the

other

owners

agreement

You

can

also

fill

in

form

to

register

a

form

A

restriction

if

you

can

not

provide

any

of

the

evidence

of

severance

options

listed

in

form

SEV

Prepare

any

supporting

documents

you

need

to

include

Send

the

form

and

supporting

documents

to

HM

Land

Registry

’s

Citizen

Centre

There

’s

no

fee

Supporting

documents

You

should

include

an

original

or

certified

copy

of

the

notice

of

severance

signed

by

all

the

owners

If

you

can

not

get

the

other

owners

signatures

you

can

instead

send

a

letter

certifying

that

you

’ve

done

one

of

the

following

with

the

notice

of

severance

given

it

to

all

the

other

owners

left

it

at

the

other

owners

last

known

home

or

business

address

in

the

UK

sent

it

by

registered

post

or

recorded

delivery

to

the

other

owners

last

known

home

or

business

address

and

it

has

not

been

returned

undelivered

How

to

apply

if

the

other

owners

agree

to

the

change

Download

and

fill

in

form

SEV

to

register

a

form

A

restriction

if

all

owners

agree

Prepare

any

supporting

documents

you

need

to

include

Send

the

form

and

supporting

documents

to

HM

Land

Registry

’s

Citizen

Centre

There

’s

no

fee

Where

to

send

your

application

Change

from

tenants

in

common

to

joint

tenants

You

need

the

agreement

of

all

the

other

joint

owners

to

change

from

being

tenants

in

common

to

joint

tenants

A

solicitor

conveyancer

or

legal

executive

can

also

make

the

application

for

you

How

to

apply

Fill

in

a

new

or

updated

trust

deed

a

conveyancer

can

help

you

do

this

Download

and

fill

in

the

form

to

cancel

a

restriction

if

one

has

been

registered

Prepare

any

supporting

documents

you

need

to

include

Send

the

form

and

documents

to

HM

Land

Registry

’s

Citizen

Centre

There

’s

no

fee

Supporting

documents

You

must

include

one

of

the

following

an

original

or

certified

copy

of

the

new

or

updated

trust

deed

signed

by

all

the

owners

a

certified

copy

of

a

transfer

showing

that

all

owners

with

individual

shares

of

the

property

have

transferred

these

to

all

the

beneficial

joint

tenants

a

certificate

from

your

conveyancer

confirming

that

all

owners

with

shares

of

the

property

have

signed

a

new

trust

deed

You

must

also

include

either

a

statutory

declaration

prepared

by

your

conveyancer

a

statement

of

truth

either

one

you

’ve

prepared

yourself

or

using

form

A

statement

of

truth

must

be

in

writing

and

include

the

wording

I

believe

that

the

facts

and

matters

contained

in

this

statement

are

true

signed

by

the

person

who

makes

it

The

supporting

documents

must

prove

all

the

following

nobody

else

except

the

named

joint

owners

have

shares

of

the

property

of

the

joint

owners

is

being

made

bankrupt

has

a

charging

order

from

creditors

or

is

mortgaging

their

share

of

the

property

all

the

joint

owners

now

own

the

property

together

as

beneficial

joint

tenants

Where

to

send

your

application

Selling

when

an

owner

has

lost

mental

capacity

You

must

apply

to

the

Court

of

Protection

if

all

of

the

following

apply

you

’re

one

of

or

more

owners

of

property

or

land

one

of

the

owners

has

lost

mental

capacity

you

want

to

sell

the

property

or

land

Losing

mental

capacity

means

someone

can

not

make

a

decision

for

themselves

at

the

time

it

needs

to

be

made

This

means

that

the

owner

who

’s

lost

mental

capacity

can

not

sign

legally

binding

documents

and

needs

help

to

make

decisions

you

’ll

have

to

apply

to

appoint

someone

to

take

the

place

of

the

owner

who

’s

lost

capacity

so

the

sale

can

go

ahead

Appoint

someone

to

act

on

behalf

of

an

owner

You

’ll

have

to

appoint

someone

to

act

on

behalf

of

the

owner

who

’s

lost

mental

capacity

even

if

you

’re

already

acting

on

behalf

of

an

owner

as

a

deputy

the

Official

Solicitor

is

a

litigation

friend

for

an

owner

You

may

not

need

to

apply

if

you

’ve

got

a

registered

power

of

attorney

Read

the

guidance

on

the

sale

of

jointly

owned

property

COP

to

find

out

if

you

need

to

apply

Get

the

forms

Download

and

fill

in

the

Court

of

Protection

application

form

so

you

can

appoint

someone

who

can

deal

with

the

sale

of

the

property

the

special

undertaking

by

trustees

an

information

form

the

witness

statement

use

the

guidance

on

the

sale

of

jointly

owned

property

COP

to

fill

this

in

another

witness

statement

as

a

certificate

of

fitness

for

example

a

character

reference

if

you

’re

not

appointing

yourself

or

your

solicitor

to

act

for

the

owner

Fees

It

costs

to

apply

You

might

have

to

pay

an

additional

if

the

court

decides

there

needs

to

be

a

hearing

Read

the

fees

guidance

to

find

out

when

you

might

not

have

to

pay

Enquiries

Contact

the

Court

of

Protection

for

help

and

to

find

out

if

you

need

to

fill

in

other

forms

You

can

also

write

to

the

Court

of

Protection

or

visit

the

public

counter

You

can

not

get

legal

advice

from

court

staff

Send

your

application

Send

the

original

and

one

copy

of

each

of

the

following

to

the

Court

of

Protection

the

application

forms

witness

statement

a

copy

of

the

entries

at

HM

Land

Registry

if

the

sale

includes

any

registered

land

a

copy

of

the

conveyance

if

the

property

is

unregistered

any

other

documents

and

information

asked

for

Tell

people

about

your

application

The

Court

of

Protection

will

send

you

a

copy

of

your

application

forms

stamped

with

an

issue

date

a

week

after

you

apply

You

must

tell

serve

anyone

named

in

your

application

such

as

the

person

who

’s

lost

capacity

about

applying

within

days

of

the

issue

date

Read

the

guidance

at

the

end

of

application

form

to

find

out

who

to

tell

Send

them

a

notice

that

an

application

form

has

been

issued

an

acknowledgment

form

so

they

can

confirm

they

’ve

been

told

about

this

You

can

tell

them

by

post

to

their

home

address

by

fax

in

person

Confirm

you

’ve

told

people

Within

days

of

serving

the

documents

you

must

download

and

fill

in

the

forms

certificates

of

service

confirming

you

’ve

told

the

owner

who

’s

lost

mental

capacity

other

people

named

in

the

application

Send

them

all

together

to

the

Court

of

Protection

After

you

apply

Read

the

guidance

to

find

out

what

happens

if

you

have

to

attend

a

Court

of

Protection

hearing

Update

the

property

records

after

you

’ve

appointed

someone

to

act

for

the

owner

who

’s

lost

mental

capacity

If

your

application

is

rejected

and

you

did

not

have

a

hearing

You

can

ask

for

a

decision

to

be

reconsidered

if

your

application

is

rejected

and

you

did

not

have

a

hearing

Download

and

fill

in

application

form

Send

the

original

one

copy

of

the

form

and

any

documents

asked

for

in

the

form

to

the

Court

of

Protection

You

must

apply

within

days

of

the

decision

being

made

It

’s

free

If

your

application

is

rejected

and

you

had

a

hearing

You

can

appeal

the

decision

if

your

application

is

rejected

and

you

had

an

oral

hearing

Download

and

fill

in

the

appellant

’s

notice

Send

it

and

any

other

documents

asked

for

in

the

form

to

the

Court

of

Protection

You

must

apply

within

days

of

the

decision

being

made

or

within

the

time

limit

set

by

the

judge

who

rejected

your

application

Fees

It

costs

to

apply

You

might

have

to

pay

an

additional

if

the

court

decides

there

needs

to

be

a

hearing

Read

the

fees

guidance

to

find

out

when

you

might

not

have

to

pay

Emergency

applications

Contact

the

Court

of

Protection

to

make

an

emergency

application

for

example

to

stop

someone

who

lacks

mental

capacity

being

removed

from

where

they

live


When

you

must

register

This

guide

is

also

available

in

Welsh

Cymraeg

You

must

register

all

land

or

property

with

HM

Land

Registry

if

you

’ve

bought

it

been

given

it

inherited

it

received

it

in

exchange

for

other

property

or

land

mortgaged

the

property

You

do

not

usually

need

to

register

leasehold

land

or

property

if

there

are

years

or

less

on

the

lease

when

you

take

ownership

You

must

register

your

land

with

the

Rural

Land

Register

as

well

as

HM

Land

Registry

if

you

own

agricultural

land

Your

property

might

not

be

registered

if

you

owned

it

before

and

have

not

mortgaged

it

since

Check

if

your

property

’s

registered

You

must

tell

HM

Land

Registry

if

you

transfer

ownership

of

your

registered

property

to

someone

else

Once

you

’re

registered

HM

Land

Registry

publishes

information

online

about

most

registered

property

including

the

names

of

owners

the

price

paid

for

the

property

a

plan

of

the

property

’s

boundaries

You

can

not

opt

out

of

your

property

information

being

published

If

you

live

in

Scotland

or

Northern

Ireland

HM

Land

Registry

only

deals

with

land

and

property

in

England

and

Wales

Scotland

Register

your

land

or

property

with

Registers

of

Scotland

Northern

Ireland

Register

your

land

or

property

with

Land

and

Property

Services

Register

for

the

first

time

Land

or

property

must

be

registered

for

the

first

time

if

it

’s

unregistered

when

you

take

ownership

of

it

or

mortgage

it

Even

if

you

do

not

have

to

register

registering

voluntarily

gives

you

proof

of

ownership

helps

protect

your

land

from

fraud

makes

it

easier

to

change

sell

or

give

your

property

away

in

the

future

You

can

register

property

yourself

or

get

a

solicitor

or

conveyancer

to

do

it

for

you

Register

land

or

property

for

the

first

time

Search

the

register

to

make

sure

your

property

is

not

already

registered

Apply

for

a

search

from

the

Land

Charges

Department

to

search

against

all

previous

owners

since

They

will

send

you

the

results

Fill

in

an

application

for

first

registration

Prepare

a

scale

plan

showing

where

the

land

is

outlined

if

it

’s

not

shown

in

the

deeds

Find

the

forms

you

need

depending

on

your

circumstances

and

fill

out

copies

of

the

list

of

documents

form

Find

out

the

correct

registration

fee

this

depends

on

the

value

of

your

property

Send

your

documents

forms

and

fee

to

HM

Land

Registry

If

you

bought

the

property

Include

the

same

forms

as

for

registering

for

the

first

time

and

a

transfer

of

whole

of

registered

title

form

If

you

inherited

the

property

Include

the

same

forms

as

for

registering

for

the

first

time

and

include

either

a

completed

whole

of

registered

title

assent

form

the

executor

needs

to

fill

this

out

if

the

property

was

in

the

name

of

a

sole

registered

owner

and

it

’s

been

left

to

you

in

a

will

a

completed

transfer

of

whole

of

registered

title

form

the

surviving

owner

needs

to

fill

this

out

if

they

jointly

owned

the

property

and

you

are

inheriting

a

share

Contact

HM

Land

Registry

if

you

’re

unsure

which

form

you

need

Other

documents

you

may

need

You

may

also

need

to

send

a

proof

of

identity

form

if

you

are

not

a

legal

professional

such

as

a

conveyancer

a

disclosable

interests

form

if

there

are

unregistered

interests

in

the

property

not

mentioned

in

the

deeds

such

as

a

short

term

lease

or

a

right

of

occupation

read

detailed

guidance

on

unregistered

rights

from

HM

Land

Registry

a

Land

Transaction

Return

certificate

if

you

’ve

paid

Stamp

Duty

for

a

property

in

England

and

Northern

Ireland

or

Land

Transaction

Tax

for

properties

sold

in

Wales

or

after

April

a

certified

copy

of

the

lease

if

you

’re

applying

to

register

leasehold

land

or

property

Transfer

ownership

of

your

property

You

must

tell

HM

Land

Registry

when

you

change

the

registered

owner

of

your

property

for

example

if

you

’re

transferring

it

into

another

person

’s

name

or

if

you

want

to

add

your

partner

as

a

joint

owner

Download

and

fill

in

an

application

to

change

the

register

Fill

in

either

a

transfer

of

whole

of

registered

title

form

if

you

’re

transferring

your

whole

property

or

a

transfer

of

part

of

registered

title

form

if

you

’re

only

transferring

part

of

your

property

Fill

in

a

certificate

of

identity

for

a

private

individual

Find

out

the

correct

fee

Use

the

Scale

fees

if

you

’re

transferring

ownership

of

a

property

without

selling

it

for

example

as

inheritance

Use

the

Land

Registry

fee

calculator

if

you

’re

transferring

part

or

all

of

a

property

as

a

sale

Send

your

documents

forms

and

fee

to

HM

Land

Registry

Update

or

correct

the

register

You

must

tell

HM

Land

Registry

if

anything

in

the

register

changes

or

it

is

incorrect

Update

or

correct

contact

addresses

You

can

register

up

to

addresses

including

email

and

non

UK

addresses

with

HM

Land

Registry

for

each

property

To

change

your

contact

details

or

those

of

other

owners

or

agents

send

a

request

to

update

registered

owners

contact

address

You

do

not

have

to

pay

anything

to

do

this

Change

your

name

You

must

send

HM

Land

Registry

an

application

to

change

the

register

when

you

change

your

name

You

do

not

have

to

pay

anything

to

do

this

How

to

apply

depends

on

which

documents

you

can

send

that

prove

your

name

has

changed

You

’ll

get

back

any

official

certificates

you

send

in

after

the

register

has

been

updated

Use

application

form

if

you

have

any

of

the

following

documents

an

official

or

certified

copy

of

a

certificate

showing

the

name

change

such

as

a

marriage

or

civil

partnership

certificate

a

copy

of

a

deed

poll

a

statement

of

truth

a

statutory

declaration

sworn

before

someone

able

to

take

oaths

You

must

also

send

additional

proof

if

you

’re

not

sending

a

certificate

or

using

a

conveyancer

for

example

a

solicitor

When

you

send

from

include

both

a

filled

in

confirmation

of

identity

form

in

your

new

name

a

copy

of

an

official

document

in

your

former

name

such

as

a

passport

driving

licence

or

utility

bill

If

you

’ve

changed

your

gender

Use

application

form

CNG

if

you

have

any

of

the

following

documents

a

gender

recognition

certificate

a

new

birth

certificate

a

letter

from

a

UK

based

medical

practitioner

such

as

a

doctor

confirming

you

’ve

changed

gender

Send

the

completed

form

and

one

of

the

documents

to

the

address

on

the

form

You

must

send

original

documents

not

copies

If

you

’re

sending

a

gender

recognition

certificate

write

Private

and

confidential

on

the

envelope

Returning

to

your

original

surname

To

return

to

your

original

surname

after

a

divorce

or

dissolution

of

a

civil

partnership

send

HM

Land

Registry

application

form

a

copy

of

your

marriage

or

civil

partnership

certificate

HM

Land

Registry

will

let

you

know

if

they

need

more

information

Stop

your

previous

name

being

seen

on

old

documents

Your

previous

name

will

still

appear

on

any

documents

that

were

filed

with

HM

Land

Registry

before

you

changed

your

name

Previous

names

can

not

be

changed

but

you

might

be

able

to

stop

them

from

being

copied

or

inspected

by

making

an

exempt

document

application

It

costs

per

document

for

electronic

applications

only

businesses

and

organisations

can

apply

electronically

for

example

conveyancers

per

document

for

paper

applications

You

will

need

to

fill

in

form

and

form

Mortgage

completion

You

must

tell

HM

Land

Registry

if

a

mortgage

on

a

registered

property

is

paid

off

discharged

Usually

your

mortgage

lender

will

do

this

for

you

automatically

but

they

may

send

you

a

completed

cancellation

of

charges

form

Once

you

have

this

fill

in

an

application

to

cancel

entries

relating

to

a

charge

and

a

confirmation

of

identity

form

Send

all

forms

to

the

Citizen

Centre

HM

Land

Registry

will

update

your

details

and

tell

you

that

the

register

has

been

updated

Other

changes

Transfer

ownership

of

your

property

if

you

’ve

sold

it

divorced

or

separated

and

want

to

remove

an

owner

married

and

want

to

add

an

owner

given

the

property

away

Send

your

requests

Send

completed

forms

to

the

HM

Land

Registry

Citizen

Centre


Overview

Your

landlord

must

put

your

deposit

in

a

government

approved

tenancy

deposit

scheme

TDP

if

you

rent

your

home

on

an

assured

shorthold

tenancy

that

started

after

April

In

England

and

Wales

your

deposit

can

be

registered

with

Deposit

Protection

Service

MyDeposits

including

deposits

that

were

held

by

Capita

Tenancy

Deposit

Scheme

If

you

do

n’t

rent

your

home

on

an

assured

shorthold

tenancy

your

landlord

can

accept

valuable

items

for

example

a

car

or

watch

as

a

deposit

instead

of

money

The

items

wo

n’t

be

protected

by

a

scheme

There

are

separate

TDP

schemes

in

Scotland

and

Northern

Ireland

They

make

sure

you

’ll

get

your

deposit

back

if

you

meet

the

terms

of

your

tenancy

agreement

do

n’t

damage

the

property

pay

your

rent

and

bills

Your

landlord

or

letting

agent

must

put

your

deposit

in

the

scheme

within

days

of

getting

it

At

the

end

of

your

tenancy

Your

landlord

must

return

your

deposit

within

days

of

you

both

agreeing

how

much

you

’ll

get

back

If

you

’re

in

a

dispute

with

your

landlord

then

your

deposit

will

be

protected

in

the

TDP

scheme

until

the

issue

is

sorted

out

Holding

deposits

Your

landlord

does

n’t

have

to

protect

a

holding

deposit

money

you

pay

to

hold

a

property

before

an

agreement

is

signed

Once

you

become

a

tenant

the

holding

deposit

becomes

a

deposit

which

they

must

protect

Deposits

made

by

a

third

party

Your

landlord

must

use

a

TDP

scheme

even

if

your

deposit

is

paid

by

someone

else

such

as

a

rent

deposit

scheme

or

your

parents

Information

landlords

must

give

tenants

Once

your

landlord

has

received

your

deposit

they

have

days

to

tell

you

the

address

of

the

rented

property

how

much

deposit

you

’ve

paid

how

the

deposit

is

protected

the

name

and

contact

details

of

the

tenancy

deposit

protection

TDP

scheme

and

its

dispute

resolution

service

their

or

the

letting

agency

’s

name

and

contact

details

the

name

and

contact

details

of

any

third

party

that

’s

paid

the

deposit

why

they

would

keep

some

or

all

of

the

deposit

how

to

apply

to

get

the

deposit

back

what

to

do

if

you

ca

n’t

get

hold

of

the

landlord

at

the

end

of

the

tenancy

what

to

do

if

there

’s

a

dispute

over

the

deposit

If

your

landlord

does

n't

protect

your

deposit

Contact

a

tenancy

deposit

scheme

TDP

if

you

’re

not

sure

whether

your

deposit

has

been

protected

Contact

MyDeposits

if

your

deposit

was

held

by

Capita

Getting

your

deposit

back

You

can

apply

to

your

local

county

court

if

you

think

your

landlord

has

n’t

used

a

TDP

scheme

when

they

should

have

Get

legal

advice

before

applying

to

court

You

do

not

need

a

solicitor

to

do

this

Before

going

to

court

It

can

be

quicker

and

cheaper

to

write

to

your

landlord

rather

than

going

to

court

If

you

can

not

come

to

an

agreement

you

can

apply

to

the

court

for

compensation

Apply

to

a

county

court

Apply

using

Form

Claim

form

The

court

fee

is

You

can

claim

this

back

from

your

landlord

if

you

win

your

case

You

can

apply

for

money

off

your

court

fee

if

you

claim

certain

benefits

or

have

a

low

income

What

happens

next

If

the

court

finds

your

landlord

has

not

protected

your

deposit

it

can

order

them

to

either

repay

it

to

you

pay

it

into

a

TDP

scheme

’s

bank

account

within

days

The

court

may

also

order

the

landlord

to

pay

you

up

to

times

the

deposit

within

days

of

making

the

order

At

the

end

of

the

tenancy

The

court

may

decide

that

you

wo

n’t

have

to

leave

the

property

when

the

tenancy

ends

if

your

landlord

has

n’t

used

a

TDP

scheme

when

they

should

have

Disputes

and

problems

If

there

’s

a

dispute

over

a

deposit

Your

tenancy

deposit

protection

TDP

scheme

offers

a

free

dispute

resolution

service

if

you

disagree

with

your

landlord

about

how

much

deposit

should

be

returned

You

do

n’t

have

to

use

the

service

but

if

you

do

both

you

and

the

landlord

have

to

agree

to

it

You

’ll

both

be

asked

to

provide

evidence

and

the

decision

made

about

your

deposit

will

be

final

If

you

ca

n’t

contact

the

landlord

You

can

raise

a

dispute

to

get

your

deposit

back

if

you

ca

n’t

contact

your

landlord

and

your

deposit

is

held

by

one

of

the

approved

TDP

schemes

MyDeposits

Tenancy

Deposit

Scheme

Deposit

Protection

Service

Contact

MyDeposits

if

your

deposit

was

held

by

Capita

The

TDP

scheme

will

refund

your

deposit

if

the

dispute

resolution

service

agrees

There

may

be

a

limit

on

the

time

you

have

to

raise

a

dispute

Contact

the

TDP

scheme

as

soon

as

possible

If

your

deposit

is

not

held

by

an

approved

TDP

scheme

You

may

be

able

to

apply

to

your

local

county

court

to

get

your

deposit

back

if

your

deposit

was

not

protected

by

an

approved

TDP

scheme

You

should

write

to

your

landlord

and

your

letting

agent

if

you

have

one

before

you

make

a

claim

Your

landlord

or

agent

may

offer

to

pay

your

deposit

back

after

they

get

a

letter

to

avoid

legal

costs

Get

help

and

advice

You

can

get

more

help

and

advice

from

your

local

Citizens

Advice

office

a

solicitor

or

advice

agency

Shelter

in

England

or

Shelter

in

Wales


Overview

You

must

tell

your

neighbours

if

you

want

to

carry

out

any

building

work

near

or

on

your

shared

property

boundary

or

party

wall

in

England

and

Wales

Party

walls

stand

on

the

land

of

or

more

owners

and

either

form

part

of

a

building

do

n’t

form

part

of

a

building

such

as

a

garden

wall

not

wooden

fences

Walls

on

one

owner

’s

land

used

by

other

owners

or

more

to

separate

their

buildings

are

also

party

walls

Party

structures

You

can

also

have

a

party

structure

This

could

be

a

floor

or

other

structure

that

separates

buildings

or

parts

of

buildings

with

different

owners

eg

flats

Party

wall

agreements

are

different

from

planning

permission

or

building

regulations

approval

There

are

different

rules

in

Scotland

and

Northern

Ireland

Work

you

must

tell

your

neighbour

about

You

must

tell

your

neighbour

if

you

want

to

build

on

or

at

the

boundary

of

your

properties

work

on

an

existing

party

wall

or

party

structure

dig

below

and

near

to

the

foundation

level

of

their

property

Examples

of

this

type

of

work

include

building

a

new

wall

cutting

into

a

party

wall

making

a

party

wall

taller

shorter

or

deeper

removing

chimneys

from

a

party

wall

knocking

down

and

rebuilding

a

party

wall

Find

more

details

of

work

you

need

to

tell

your

neighbour

about

in

the

party

wall

explanatory

booklet

Your

neighbours

ca

n’t

stop

you

from

making

changes

to

your

property

that

are

within

the

law

but

they

can

affect

how

and

when

your

works

are

carried

out

What

you

do

n’t

need

to

tell

them

about

You

do

n’t

need

to

tell

your

neighbour

about

minor

changes

eg

plastering

adding

or

replacing

electrical

wiring

or

sockets

or

drilling

to

put

up

shelves

or

cabinets

When

and

how

to

tell

them

You

must

give

notice

to

your

neighbour

between

months

and

a

year

before

you

plan

to

start

building

works

Include

what

you

plan

on

doing

You

can

speak

to

your

neighbour

to

explain

the

work

you

want

to

carry

out

before

giving

notice

in

writing

Find

letter

templates

and

more

information

on

giving

notice

in

the

party

wall

explanatory

booklet

Any

agreement

you

reach

should

be

in

writing

Reaching

an

agreement

with

your

neighbours

Once

you

’ve

given

notice

your

neighbour

can

give

consent

in

writing

refuse

consent

which

will

start

the

dispute

resolution

process

serve

a

counter

notice

requesting

additional

works

be

done

at

the

same

time

they

’ll

have

to

pay

for

these

if

they

benefit

from

the

works

Your

neighbour

must

let

you

know

in

writing

within

days

if

they

consent

to

your

notice

and

you

must

do

the

same

with

any

counter

notice

A

counter

notice

must

be

served

within

a

month

of

the

first

notice

Find

examples

of

counter

notice

letters

in

the

party

wall

booklet

Your

neighbours

need

to

respond

to

the

notice

You

ca

n’t

assume

that

no

response

means

they

agree

to

the

works

The

dispute

resolution

process

will

also

start

if

they

do

n’t

respond

to

your

notice

within

the

given

time

Who

pays

for

the

work

You

need

to

pay

for

any

building

works

that

you

start

on

a

party

wall

Your

neighbour

may

have

to

meet

a

share

of

the

cost

if

the

work

needs

to

be

done

because

of

defects

or

lack

of

repair

They

will

also

need

to

pay

if

they

ask

for

additional

works

to

be

done

that

will

benefit

them

An

appointed

surveyor

will

set

out

who

pays

what

if

you

ca

n’t

agree

If

you

ca

n't

agree

You

must

appoint

a

surveyor

if

you

and

your

neighbour

ca

n’t

agree

You

can

appoint

a

surveyor

together

or

each

appoint

your

own

The

surveyors

will

then

agree

on

a

party

wall

award

This

is

a

legal

document

which

says

what

work

should

happen

how

and

when

it

will

be

carried

out

who

will

pay

for

which

part

and

how

much

will

be

paid

including

surveyor

’s

fees

You

ca

n’t

act

as

your

own

surveyor

If

your

neighbour

does

n’t

appoint

a

surveyor

You

can

appoint

a

surveyor

on

behalf

of

your

neighbour

if

they

refuse

or

fail

to

do

so

themselves

If

you

do

n’t

agree

with

the

award

You

can

appeal

against

an

award

at

a

county

court

within

days

of

receiving

it

You

need

to

file

an

appellant

’s

notice

in

a

county

court

explaining

why

you

’re

appealing

When

works

begin

When

carrying

out

building

works

you

must

avoid

causing

unnecessary

inconvenience

protect

your

neighbour

’s

property

from

damage

caused

by

the

works

and

fix

or

pay

for

any

damage

that

is

caused

Access

to

your

neighbour

’s

property

Your

neighbour

must

allow

surveyors

and

workmen

access

to

their

property

during

usual

working

hours

to

carry

out

the

building

works

They

must

be

given

days

notice

except

in

an

emergency


Overview

Squatting

is

when

someone

deliberately

enters

property

without

permission

and

lives

there

or

intends

to

live

there

This

is

sometimes

known

as

adverse

possession

Squatting

in

residential

buildings

like

a

house

or

flat

is

illegal

It

can

lead

to

months

in

prison

a

fine

or

both

Anyone

who

originally

enters

a

property

with

the

permission

of

the

landlord

is

not

a

squatter

For

example

if

you

’re

renting

a

property

and

fall

behind

with

rent

payments

you

’re

not

squatting

if

you

continue

to

live

there

Although

squatting

in

non

residential

building

or

land

is

not

in

itself

a

crime

it

’s

a

crime

to

damage

the

property

It

’s

usually

a

crime

not

to

leave

land

or

property

when

you

’re

instructed

to

do

so

by

the

owner

the

police

the

council

a

repossession

order

Squatting

in

non

residential

properties

A

non

residential

property

is

any

building

or

land

that

is

not

designed

to

be

lived

in

Simply

being

on

another

person

’s

non

residential

property

without

their

permission

is

not

usually

a

crime

The

police

can

take

action

if

squatters

commit

other

crimes

when

entering

or

staying

in

a

property

Crimes

include

causing

damage

when

entering

the

property

causing

damage

while

in

the

property

not

leaving

when

they

’re

told

to

by

a

court

stealing

from

the

property

using

utilities

like

electricity

or

gas

without

permission

fly

tipping

not

obeying

a

noise

abatement

notice

Contact

the

police

if

you

see

someone

breaking

into

or

damaging

property

Squatters

rights

to

property

A

long

term

squatter

can

become

the

registered

owner

of

property

or

land

they

’ve

occupied

without

the

owner

’s

permission

Get

legal

advice

from

a

conveyancer

or

solicitor

if

you

’re

a

squatter

in

a

property

and

want

to

claim

ownership

Who

can

apply

You

can

apply

if

you

can

prove

you

or

a

succession

of

squatters

have

occupied

the

property

continuously

for

years

years

if

it

’s

not

registered

with

HM

Land

Registry

you

or

your

predecessors

acted

as

owners

of

the

property

for

the

whole

of

that

time

you

or

any

of

your

predecessors

did

not

have

the

owner

’s

permission

for

example

the

property

was

not

originally

rented

to

a

squatter

If

the

property

’s

registered

Fill

in

a

form

for

adverse

possession

Complete

and

sign

a

written

statement

of

truth

or

get

a

solicitor

to

prepare

this

for

you

Send

your

form

and

statement

to

the

HM

Land

Registry

Citizen

Centre

HM

Land

Registry

will

decide

if

your

application

is

valid

and

will

let

the

property

owner

know

The

owner

has

days

to

object

your

application

will

usually

be

automatically

rejected

if

they

do

You

’ll

be

registered

as

the

owner

of

the

property

if

there

’s

no

objection

You

can

apply

again

after

years

if

the

owner

has

not

tried

to

remove

you

the

property

has

not

been

reclaimed

you

’re

still

in

possession

of

the

property

HM

Land

Registry

will

usually

then

register

you

as

the

owner

If

the

property

’s

unregistered

Complete

and

sign

a

written

statement

of

truth

or

get

a

solicitor

to

prepare

this

for

you

Apply

for

first

registration

include

your

statement

with

your

application

HM

Land

Registry

will

inspect

the

property

you

must

pay

a

fee

for

this

decide

if

your

application

is

valid

let

the

property

owner

know

if

they

have

their

details

You

can

try

to

come

to

an

agreement

with

the

owners

if

they

object

HM

Land

Registry

will

arrange

a

tribunal

to

decide

who

owns

the

property

if

you

can

not

agree

or

do

not

want

to

You

may

have

to

pay

the

costs

of

the

owner

such

as

their

reasonable

legal

fees

no

matter

what

the

outcome

Stop

squatters

legally

possessing

property

HM

Land

Registry

will

tell

you

if

squatters

apply

for

legal

ownership

of

your

property

if

it

’s

registered

you

must

take

action

if

you

want

to

keep

it

Get

legal

advice

from

a

conveyancer

or

solicitor

if

squatters

try

to

claim

your

property

How

you

block

an

application

depends

on

whether

your

property

is

registered

with

HM

Land

Registry

or

not

Registered

properties

You

’ve

days

to

object

to

an

application

HM

Land

Registry

will

tell

you

what

you

need

to

do

HM

Land

Registry

will

reject

the

squatters

application

if

you

’ve

got

a

valid

objection

You

must

take

action

to

remove

the

squatters

and

reclaim

your

property

once

the

squatters

claim

is

rejected

You

will

not

be

able

to

object

again

if

you

’ve

done

nothing

within

years

of

the

original

application

and

the

same

squatters

reapply

Unregistered

properties

You

can

object

to

a

squatter

’s

application

HM

Land

Registry

will

tell

you

what

you

need

to

do

HM

Land

Registry

may

not

be

able

to

contact

you

if

your

property

is

not

registered

HM

Land

Registry

will

decide

if

your

objection

is

valid

if

it

is

they

’ll

ask

if

you

want

to

negotiate

with

the

squatters

for

example

offer

to

sell

them

the

property

You

’ll

be

given

time

to

do

so

A

tribunal

will

decide

who

owns

the

property

if

you

can

not

agree

HM

Land

Registry

will

arrange

this

Remove

squatters

You

can

remove

squatters

using

an

interim

possession

order

IPO

or

making

a

claim

for

possession

Do

not

try

to

remove

the

squatters

yourself

using

force

or

the

threat

of

force

you

’re

committing

a

crime

if

you

do

Get

legal

advice

from

a

solicitor

if

you

need

help

making

a

claim

for

possession

Interim

possession

orders

You

can

only

apply

for

an

IPO

if

it

’s

been

days

or

less

since

you

found

out

your

property

’s

been

squatted

Fill

in

an

application

for

an

IPO

and

send

it

to

your

local

county

court

The

court

will

send

you

confirmation

of

your

IPO

within

a

few

days

They

will

also

send

you

documents

that

you

must

give

to

the

squatters

within

hours

After

being

served

with

an

IPO

squatters

can

be

sent

to

prison

if

they

do

not

leave

your

property

within

hours

stay

away

from

your

property

for

months

To

get

final

possession

of

the

property

you

must

make

a

claim

for

possession

You

can

do

this

on

your

IPO

application

form

or

separately

online

Exceptions

You

can

not

use

an

IPO

if

you

’re

also

making

a

claim

for

damages

caused

by

the

squatters

instead

you

should

make

an

ordinary

claim

for

possession

you

’re

trying

to

evict

former

tenants

sub

tenants

or

licensees

Claim

for

possession

Make

a

claim

for

possession

if

it

’s

been

more

than

days

since

you

found

out

about

the

squatters

Where

to

get

help

You

may

be

classed

as

homeless

if

you

’re

squatting

Get

advice

from

Shelter

or

Shelter

in

Wales

You

can

also

contact

your

council

for

help

Report

squatters

Call

the

police

if

you

find

people

squatting

in

a

residential

property

you

own

see

someone

breaking

into

anywhere

think

someone

is

squatting


Overview

The

deadlines

for

paying

your

tax

bill

are

usually

January

for

any

tax

you

owe

for

the

previous

tax

year

known

as

a

balancing

payment

and

your

first

payment

on

account

July

for

your

second

payment

on

account

If

you

delayed

making

a

payment

on

account

in

July

because

of

coronavirus

this

will

be

added

to

your

tax

bill

due

by

January

Pay

Self

Assessment

now

You

can

pay

in

regular

monthly

instalments

if

you

prefer

You

can

get

help

if

you

can

not

pay

your

tax

bill

on

time

This

guide

is

also

available

in

Welsh

Cymraeg

Ways

to

pay

Make

sure

you

pay

HM

Revenue

and

Customs

HMRC

by

the

deadline

You

’ll

be

charged

interest

and

may

have

to

pay

a

penalty

if

your

payment

is

late

The

time

you

need

to

allow

depends

on

how

you

pay

You

can

no

longer

pay

at

the

Post

Office

Same

or

next

day

through

your

online

bank

account

online

or

telephone

banking

Faster

Payments

CHAPS

by

debit

or

corporate

credit

card

online

at

your

bank

or

building

society

You

need

a

paying

in

slip

from

HMRC

to

pay

at

a

bank

or

building

society

working

days

Bacs

Direct

Debit

if

you

’ve

set

one

up

with

HMRC

before

by

cheque

through

the

post

working

days

Direct

Debit

if

you

have

not

set

one

up

with

HMRC

before

If

the

deadline

falls

on

a

weekend

or

bank

holiday

make

sure

your

payment

reaches

HMRC

on

the

last

working

day

before

unless

you

’re

paying

by

Faster

Payments

or

by

debit

or

credit

card

Problems

with

payment

services

Online

payment

services

may

be

slow

during

busy

times

Check

if

there

are

any

current

problems

or

times

they

are

not

available

Direct

Debit

Set

up

a

Direct

Debit

through

your

HM

Revenue

and

Customs

HMRC

online

account

to

make

single

payments

for

January

You

can

also

set

up

another

Direct

Debit

if

you

need

to

make

a

payment

on

account

You

’ll

need

to

set

up

single

payments

each

time

you

want

to

pay

by

Direct

Debit

Reference

number

You

’ll

need

to

use

your

character

payment

reference

This

is

your

digit

Unique

Taxpayer

Reference

UTR

followed

by

the

letter

K

You

’ll

find

it

either

on

your

HMRC

online

account

paying

in

slip

if

you

get

paper

statements

Your

payment

may

be

delayed

if

you

use

the

wrong

reference

number

Allow

working

days

to

process

a

Direct

Debit

the

first

time

you

set

one

up

It

should

take

working

days

the

next

time

if

you

’re

using

the

same

bank

details

If

you

’re

unable

to

pay

your

Self

Assessment

tax

bill

in

full

by

card

you

should

use

another

payment

method

like

a

bank

transfer

Make

an

online

or

telephone

bank

transfer

You

can

pay

your

Self

Assessment

bill

using

Faster

Payments

CHAPS

or

Bacs

Pay

by

Faster

Payments

CHAPS

or

Bacs

Your

bill

will

tell

you

which

account

to

pay

in

to

If

you

do

not

have

a

bill

or

you

’re

not

sure

use

HMRC

Cumbernauld

Account

details

to

use

Sort

code

Account

number

Account

name

HMRC

Cumbernauld

HMRC

Shipley

If

your

account

is

overseas

Bank

identifier

code

BIC

Account

number

IBAN

Account

name

HMRC

Cumbernauld

HMRC

Shipley

What

you

’ll

need

You

’ll

need

to

use

your

character

payment

reference

when

you

pay

This

is

your

digit

Unique

Taxpayer

Reference

UTR

followed

by

the

letter

K

You

can

find

it

on

your

HMRC

online

account

paying

in

slip

if

you

get

paper

statements

Your

payment

may

be

delayed

if

you

use

the

wrong

reference

number

How

long

it

takes

Payments

by

Faster

Payments

online

or

telephone

banking

usually

reach

HM

Revenue

and

Customs

HMRC

on

the

same

or

next

day

including

weekends

and

bank

holidays

CHAPS

payments

usually

reach

HMRC

the

same

working

day

if

you

pay

within

your

bank

’s

processing

times

Bacs

payments

usually

take

working

days

Payments

from

overseas

may

take

longer

check

with

your

bank

Multiple

payments

by

CHAPS

Send

an

online

CHAPS

enquiry

form

if

you

want

to

make

a

single

CHAPS

payment

for

multiple

Self

Assessment

bills

using

more

than

one

payment

reference

number

HMRC

’s

banking

address

is

Approve

a

payment

through

your

online

bank

account

You

can

pay

your

Self

Assessment

bill

directly

using

your

online

or

mobile

bank

account

When

you

’re

ready

to

pay

select

start

a

payment

and

then

pay

by

bank

account

You

’ll

then

be

directed

to

sign

in

to

your

online

or

mobile

banking

account

to

approve

your

Self

Assessment

payment

The

payment

is

usually

instant

but

sometimes

it

takes

up

to

hours

to

show

in

your

account

You

’ll

need

to

have

your

online

banking

details

ready

to

pay

this

way

By

debit

or

corporate

credit

card

online

You

can

pay

online

There

’s

a

fee

if

you

pay

by

corporate

credit

card

or

corporate

debit

card

The

fee

is

not

refundable

There

’s

no

fee

if

you

pay

by

personal

debit

card

You

can

not

pay

by

personal

credit

card

Use

your

character

payment

reference

when

you

pay

This

is

your

digit

Unique

Taxpayer

Reference

UTR

followed

by

the

letter

K

You

’ll

find

it

either

in

your

HMRC

online

account

on

your

paying

in

slip

if

you

get

paper

statements

HMRC

will

accept

your

payment

on

the

date

you

make

it

not

the

date

it

reaches

their

account

including

on

bank

holidays

and

weekends

If

you

’re

unable

to

pay

your

Self

Assessment

tax

bill

in

full

by

card

you

should

use

another

payment

method

like

a

bank

transfer

At

your

bank

or

building

society

You

can

only

pay

at

your

branch

by

cash

or

cheque

if

you

both

still

get

paper

statements

from

HM

Revenue

and

Customs

HMRC

have

the

paying

in

slip

HMRC

sent

you

Make

your

cheque

payable

to

HM

Revenue

and

Customs

only

Write

your

character

payment

reference

on

the

back

of

the

cheque

This

is

your

digit

Unique

Taxpayer

Reference

UTR

followed

by

the

letter

K

You

’ll

find

the

reference

number

on

the

paying

in

slip

HMRC

will

accept

your

payment

on

the

date

you

make

it

and

not

the

date

it

reaches

their

account

as

long

as

you

pay

from

Monday

to

Friday

If

you

do

not

have

a

paying

in

slip

You

’ll

need

to

pay

by

another

method

instead

for

example

debit

or

corporate

credit

card

online

online

or

telephone

banking

Direct

Debit

By

cheque

through

the

post

You

can

send

a

cheque

by

post

to

HM

Revenue

and

Customs

HMRC

You

do

not

need

to

include

a

street

name

city

name

or

PO

box

with

this

address

Allow

working

days

for

your

payment

to

reach

HMRC

What

to

include

Make

your

cheque

payable

to

HM

Revenue

and

Customs

only

Write

your

character

payment

reference

on

the

back

of

the

cheque

This

is

your

digit

Unique

Taxpayer

Reference

UTR

followed

by

the

letter

K

You

’ll

find

this

on

your

payslip

Include

the

payslip

HMRC

sent

you

if

you

still

get

paper

statements

Do

not

fold

the

payslip

or

cheque

or

fasten

them

together

Your

payment

may

be

delayed

if

you

do

not

fill

in

your

cheque

correctly

If

you

do

not

have

an

HMRC

payslip

You

can

print

a

slip

to

use

to

pay

by

post

You

can

not

use

this

at

a

bank

Pay

in

instalments

If

you

’ve

already

filed

your

Self

Assessment

tax

return

you

might

be

able

to

pay

the

bill

in

instalments

What

you

need

to

do

depends

on

whether

you

want

to

make

payments

against

your

latest

bill

make

advance

payments

against

your

next

bill

If

you

can

not

afford

to

pay

your

latest

bill

You

can

set

up

a

payment

plan

to

spread

the

cost

of

your

latest

Self

Assessment

bill

if

all

the

following

apply

you

owe

or

less

you

do

not

have

any

other

payment

plans

or

debts

with

HMRC

your

tax

returns

are

up

to

date

it

’s

less

than

days

after

the

payment

deadline

You

can

choose

how

much

to

pay

straight

away

and

how

much

you

want

to

pay

each

month

You

’ll

have

to

pay

interest

If

you

do

n’t

keep

up

with

your

repayments

HM

Revenue

and

Customs

HMRC

can

ask

you

to

pay

everything

you

owe

There

are

ways

you

can

set

up

a

payment

plan

set

up

a

payment

plan

online

call

the

Payment

Support

Service

If

you

want

to

make

regular

payments

in

advance

You

can

set

up

a

budget

payment

plan

if

you

want

to

put

aside

money

to

cover

your

next

Self

Assessment

tax

bill

This

is

different

from

payments

on

account

which

you

normally

make

once

every

months

towards

your

next

tax

bill

The

budget

payment

plan

lets

you

decide

how

much

to

pay

each

week

or

month

stop

paying

for

up

to

months

You

must

be

up

to

date

with

your

previous

Self

Assessment

payments

Set

up

your

plan

using

your

HM

Revenue

and

Customs

HMRC

online

account

Go

to

the

Direct

Debit

section

and

choose

the

budget

payment

option

when

filling

in

the

Direct

Debit

form

If

the

amount

in

your

budget

payment

plan

does

not

cover

your

next

bill

in

full

you

’ll

need

to

pay

the

difference

by

the

payment

deadlines

Through

your

tax

code

You

can

pay

your

Self

Assessment

bill

through

your

PAYE

tax

code

as

long

as

all

these

apply

you

owe

less

than

on

your

tax

bill

you

already

pay

tax

through

PAYE

for

example

you

’re

an

employee

or

you

get

a

company

pension

you

submitted

your

paper

tax

return

by

October

or

your

online

tax

return

online

by

December

How

it

’s

set

up

HM

Revenue

and

Customs

HMRC

will

automatically

collect

what

you

owe

through

your

tax

code

if

you

meet

all

conditions

unless

you

’ve

specifically

asked

them

not

to

on

your

tax

return

If

you

’re

not

eligible

you

will

not

be

able

to

pay

this

way

When

you

can

not

pay

through

your

tax

code

You

will

not

be

able

to

pay

your

tax

bill

through

your

PAYE

tax

code

if

you

do

not

have

enough

PAYE

income

for

HMRC

to

collect

it

you

’d

pay

more

than

of

your

PAYE

income

in

tax

you

’d

end

up

paying

more

than

twice

as

much

tax

as

you

normally

do

If

you

’re

self

employed

you

can

not

pay

Class

National

Insurance

through

your

tax

code

unless

it

’s

been

due

since

before

April

You

must

use

one

of

the

other

ways

to

pay

by

the

deadline

instead

How

deductions

are

made

The

tax

you

owe

will

be

taken

from

your

salary

or

pension

in

equal

instalments

over

months

along

with

your

usual

tax

deductions

Check

your

payment

has

been

received

View

your

HM

Revenue

and

Customs

online

account

to

check

if

your

payment

’s

been

received

it

should

show

as

paid

between

to

working

days

later

If

paying

by

post

you

can

include

a

letter

with

your

payment

to

ask

for

a

receipt

from

HMRC


Overview

You

have

to

present

a

bankruptcy

petition

to

a

court

if

you

want

to

bankrupt

someone

because

they

owe

you

money

There

are

also

other

ways

to

recover

money

you

’re

owed

A

bankruptcy

petition

is

an

application

to

the

court

for

someone

’s

assets

to

be

taken

and

sold

to

pay

their

debts

Presenting

a

petition

can

be

complicated

Most

people

use

a

solicitor

or

other

professional

to

help

them

Using

a

mediation

service

could

be

quicker

and

cheaper

Mediation

is

when

an

impartial

person

helps

sides

work

out

an

agreement

You

can

contact

the

Insolvency

Service

if

you

have

questions

about

making

someone

bankrupt

How

to

present

a

petition

Prove

you

’re

owed

at

least

or

a

share

of

debts

totalling

at

least

Check

for

other

bankruptcy

petitions

against

the

person

who

owes

you

money

the

debtor

Fill

in

the

forms

and

deliver

them

to

the

court

Fees

The

court

fees

to

make

someone

bankrupt

are

petition

deposit

for

managing

the

bankruptcy

for

court

costs

Pay

the

fees

using

cash

postal

order

or

a

cheque

made

payable

to

HM

Courts

and

Tribunals

Service

You

can

pay

by

credit

or

debit

card

if

you

apply

online

Prove

you

're

owed

or

more

To

make

someone

bankrupt

you

must

be

owed

one

of

the

following

at

least

a

share

of

debts

that

total

at

least

You

must

provide

evidence

to

the

court

that

you

’re

owed

this

money

There

are

ways

to

do

this

If

you

’ve

issued

a

statutory

demand

a

request

for

payment

to

the

debtor

confirm

that

you

did

this

by

filling

in

a

certificate

of

service

form

Alternatively

get

a

sheriff

’s

or

bailiff

’s

statement

showing

you

got

a

court

judgment

for

the

money

the

sheriff

or

bailiff

could

not

recover

enough

assets

to

pay

the

debt

Check

for

other

bankruptcy

petitions

You

must

check

if

the

debtor

has

had

any

bankruptcy

petitions

against

them

in

the

past

months

These

checks

are

called

searches

Most

petitions

are

presented

in

the

area

where

the

debtor

lives

Government

departments

including

HM

Revenue

and

Customs

HMRC

present

all

petitions

in

London

Check

for

petitions

presented

in

London

Carry

out

checks

using

the

public

computers

at

either

the

Rolls

Building

of

the

Royal

Courts

of

Justice

the

Central

London

County

Court

It

costs

to

use

the

computers

for

minutes

You

can

pay

by

debit

or

credit

card

or

with

cash

Check

for

petitions

presented

in

a

county

court

outside

London

Contact

the

county

court

for

the

area

where

the

debtor

lives

They

’ll

advise

you

how

to

check

for

petitions

When

you

’ve

made

your

checks

You

must

confirm

you

’ve

carried

out

the

searches

by

writing

a

declaration

use

the

wording

below

and

fill

in

the

petition

number

and

the

name

of

the

court

if

applicable

Sign

and

date

the

declaration

and

attach

it

to

your

petition

form

If

there

’s

already

a

petition

or

bankruptcy

order

It

’s

cheaper

to

support

an

existing

petition

than

to

present

your

own

Notify

the

petitioner

using

the

contact

details

on

the

petition

If

there

’s

already

a

bankruptcy

order

you

can

not

continue

with

your

petition

Register

as

a

creditor

instead

Apply

The

bankruptcy

petition

form

you

fill

in

depends

on

whether

the

debtor

has

not

responded

to

a

statutory

demand

the

sheriff

or

bailiff

could

not

recover

enough

assets

to

pay

the

debt

You

’ll

also

need

to

provide

the

following

as

part

of

the

petition

a

statement

of

truth

confirming

the

details

of

your

petition

a

declaration

that

you

’ve

carried

out

searches

evidence

you

’re

owed

money

Presenting

the

petition

How

you

present

the

petition

will

depend

on

the

debtor

’s

circumstances

Submit

the

petition

online

if

the

debtor

either

lives

in

London

and

owes

you

or

more

has

no

fixed

abode

no

fixed

or

regular

address

It

’ll

go

to

the

High

Court

Otherwise

give

the

petition

in

person

to

the

county

court

nearest

to

where

the

debtor

lives

or

works

If

the

debtor

owns

a

business

Choose

the

court

nearest

to

the

debtor

’s

business

address

unless

this

changed

in

the

last

months

and

they

’ve

been

at

their

home

address

longer

After

you

apply

You

’ll

need

to

give

serve

a

copy

of

the

petition

to

the

debtor

in

person

If

the

debtor

has

an

individual

voluntary

arrangement

IVA

you

’ll

also

need

to

give

a

copy

to

the

supervisor

Send

the

court

a

certificate

of

service

form

to

confirm

you

’ve

done

this

If

your

case

is

with

the

High

Court

you

can

only

submit

the

certificate

of

service

online

If

it

’s

with

another

court

you

can

send

it

there

by

post

If

you

can

not

serve

the

petition

to

the

debtor

in

person

You

can

ask

the

court

for

permission

to

serve

it

in

another

way

for

example

by

post

You

’ll

have

to

provide

a

certificate

of

service

confirming

you

’ve

used

a

substituted

service

Court

hearing

The

court

will

tell

you

where

and

when

the

petition

will

be

heard

This

will

be

at

least

days

after

you

served

the

petition

to

the

debtor

The

debtor

can

oppose

the

petition

by

giving

the

court

a

statement

of

truth

at

least

days

before

the

hearing

You

must

list

the

people

that

you

want

to

appear

and

speak

at

the

hearing

The

debtor

and

a

supervisor

of

an

IVA

can

also

appear

and

speak

at

the

hearing

At

the

end

of

the

hearing

the

court

can

stay

delay

or

stop

the

petition

dismiss

the

petition

adjourn

postpone

the

hearing

make

a

bankruptcy

order

If

the

court

dismisses

your

petition

you

’ll

get

your

petition

deposit

back

Read

more

about

what

happens

after

a

bankruptcy

order

is

made

After

the

hearing

An

Official

Receiver

at

the

Insolvency

Service

will

deal

with

the

early

stages

of

a

bankruptcy

They

will

contact

you

within

weeks

of

the

bankruptcy

order

being

made

Appeals

You

can

appeal

to

the

court

if

your

petition

is

rejected

Check

with

the

court

where

you

made

your

petition

for

how

to

appeal


Overview

If

you

owe

people

money

your

creditors

you

can

make

arrangements

to

pay

your

debts

Your

options

depend

on

the

amount

of

money

and

assets

you

have

Where

you

can

get

help

Speak

to

a

debt

adviser

to

get

help

choosing

the

best

way

to

deal

with

your

debt

The

Money

Advice

Service

has

information

about

debt

management

and

free

debt

advisory

services

Paying

off

your

debts

You

can

pay

your

debts

in

instalments

by

setting

up

a

Debt

Management

Plan

which

is

an

agreement

with

your

creditors

managed

by

a

financial

company

an

Administration

Order

when

you

’ve

had

a

county

court

judgment

CCJ

or

a

High

Court

judgment

HCJ

against

you

for

debts

under

an

Individual

Voluntary

Arrangement

which

is

managed

by

an

insolvency

practitioner

You

can

also

get

temporary

protection

from

your

creditors

through

the

Breathing

Space

scheme

while

still

making

repayments

You

’ll

need

to

apply

through

a

debt

advisor

In

Scotland

you

can

arrange

a

Debt

Payment

Programme

from

the

Debt

Arrangement

Scheme

You

may

also

have

the

option

of

reaching

an

informal

agreement

with

your

creditors

If

you

can

not

pay

off

your

debt

You

can

apply

for

a

Debt

Relief

Order

or

Bankruptcy

Order

if

you

can

not

pay

your

debts

because

you

do

not

have

enough

money

or

assets

you

can

sell

If

you

can

not

pay

off

your

debts

you

can

be

made

bankrupt

Breathing

Space

Debt

Respite

Scheme

If

you

live

in

England

or

Wales

you

can

get

temporary

protection

from

your

creditors

while

you

get

debt

advice

and

make

a

plan

This

scheme

is

called

Breathing

Space

You

can

get

temporary

protection

for

up

to

days

You

’ll

still

need

to

make

your

debt

repayments

If

you

get

it

enforcement

action

can

not

be

taken

against

you

your

creditors

can

not

contact

you

about

debts

included

in

your

Breathing

Space

your

creditors

can

not

add

interest

or

charges

to

your

debt

If

you

’re

getting

mental

health

crisis

treatment

your

protection

from

creditors

will

be

longer

It

will

last

for

the

length

of

your

treatment

plus

another

days

How

to

apply

for

the

Breathing

Space

scheme

To

apply

for

the

Breathing

Space

scheme

you

need

to

talk

to

a

debt

adviser

They

will

submit

an

application

on

your

behalf

if

it

’s

the

right

thing

to

do

You

can

find

a

free

debt

adviser

on

the

Money

Advice

Service

website

You

can

get

confidential

advice

online

over

the

phone

or

in

person

If

you

’re

receiving

mental

health

treatment

and

can

not

speak

to

a

debt

adviser

someone

else

can

do

so

on

your

behalf

Costs

It

’s

free

to

apply

for

Breathing

Space

but

some

debt

advisers

may

charge

you

a

fee

Eligibility

You

must

not

have

a

debt

relief

order

DRO

an

individual

voluntary

arrangement

IVA

an

interim

order

or

be

an

undischarged

bankrupt

at

the

time

you

apply

not

already

be

using

the

Breathing

Space

scheme

not

have

used

the

Breathing

Space

scheme

in

the

last

months

unless

it

was

for

a

mental

health

crisis

Debt

Management

Plans

A

Debt

Management

Plan

is

an

agreement

between

you

and

your

creditors

to

pay

all

of

your

debts

Debt

management

plans

are

usually

used

when

either

you

can

only

afford

to

pay

creditors

a

small

amount

each

month

you

have

debt

problems

but

will

be

able

to

make

repayments

in

a

few

months

You

can

arrange

a

plan

with

your

creditors

yourself

or

through

a

licensed

debt

management

company

for

a

fee

If

you

arrange

this

with

a

company

you

make

regular

payments

to

the

company

the

company

shares

the

money

out

between

your

creditors

The

Money

Advice

Service

has

information

on

organisations

that

can

give

you

free

advice

about

whether

a

Debt

Management

Plan

is

right

for

you

Get

a

Debt

Management

Plan

Set

up

a

plan

with

a

debt

management

company

authorised

by

the

Financial

Conduct

Authority

FCA

Search

the

Financial

Services

Register

for

an

authorised

company

The

company

works

out

your

monthly

payments

You

’ll

have

to

give

details

about

your

financial

situation

for

example

your

assets

debts

income

and

creditors

The

company

contacts

your

creditors

and

asks

them

to

agree

to

the

plan

they

do

not

have

to

Unless

stated

in

the

agreement

your

creditors

can

still

ask

you

to

pay

your

full

debt

at

a

later

date

take

action

to

recover

their

money

even

if

you

keep

up

your

payments

Costs

Some

companies

will

charge

a

set

up

fee

a

handling

fee

each

time

you

make

a

payment

Make

sure

you

understand

the

costs

of

your

plan

and

how

you

pay

for

it

Eligibility

Debt

Management

Plans

can

only

be

used

to

pay

unsecured

debts

for

example

debts

that

have

not

been

guaranteed

against

your

property

Your

responsibilities

Your

plan

can

be

cancelled

if

you

do

not

keep

up

your

repayments

Administration

orders

An

administration

order

is

a

way

to

deal

with

debt

if

you

have

a

county

court

or

High

Court

judgment

against

you

and

you

can

not

pay

in

full

The

debt

must

be

less

than

You

make

payment

a

month

to

your

local

court

The

court

will

divide

this

money

between

your

creditors

Creditors

listed

on

the

administration

order

can

not

take

any

further

action

against

you

without

the

court

’s

permission

The

Money

Advice

Service

has

information

on

organisations

that

can

give

you

free

advice

about

whether

an

administration

order

is

right

for

you

Get

an

administration

order

Fill

in

an

application

for

an

administration

order

form

and

return

it

to

your

local

court

The

court

decides

how

much

of

your

debt

you

have

to

repay

for

example

all

or

just

part

of

it

how

much

your

monthly

repayments

will

be

how

long

the

arrangement

lasts

The

arrangement

is

known

as

a

composition

order

if

you

can

not

pay

all

your

debts

Costs

There

’s

a

court

fee

each

time

you

make

a

payment

This

can

not

be

more

than

of

your

debt

Eligibility

You

must

owe

less

than

including

any

interest

and

charges

owe

money

to

at

least

creditors

prove

you

can

afford

regular

repayments

for

example

by

giving

details

of

your

income

have

a

county

court

or

High

Court

judgment

against

you

which

you

can

not

pay

in

full

Your

responsibilities

You

must

keep

up

your

repayments

or

the

court

can

ask

your

employer

take

money

from

your

wages

known

as

an

attachment

of

earnings

order

cancel

the

arrangement

You

may

still

be

able

to

keep

your

business

running

if

you

have

one

Public

records

Your

administration

order

is

added

to

the

Register

of

Judgments

Orders

and

Fines

It

’s

usually

removed

years

after

the

date

the

order

was

made

Your

entry

is

marked

as

satisfied

if

you

repay

your

debts

in

full

You

can

also

ask

the

court

for

a

certificate

of

satisfaction

To

do

this

write

to

the

court

and

send

a

cheque

for

made

payable

to

Her

Majesty

’s

Courts

and

Tribunal

Service

Individual

Voluntary

Arrangements

An

Individual

Voluntary

Arrangement

IVA

is

an

agreement

with

your

creditors

to

pay

all

or

part

of

your

debts

You

agree

to

make

regular

payments

to

an

insolvency

practitioner

who

will

divide

this

money

between

your

creditors

An

IVA

can

give

you

more

control

of

your

assets

than

bankruptcy

The

Money

Advice

Service

has

information

on

organisations

that

can

give

you

free

advice

about

whether

an

IVA

is

right

for

you

Get

an

Individual

Voluntary

Arrangement

IVA

Use

an

insolvency

practitioner

to

get

an

IVA

Your

insolvency

practitioner

works

out

what

you

can

afford

to

repay

and

how

long

the

IVA

lasts

You

’ll

have

to

give

details

about

your

financial

situation

for

example

your

assets

debts

income

and

creditors

Your

insolvency

practitioner

will

contact

your

creditors

The

IVA

will

start

if

the

creditors

holding

of

your

debts

agree

to

it

It

will

apply

to

all

your

creditors

including

any

who

disagreed

to

it

An

IVA

will

stop

your

creditors

taking

action

against

you

for

your

debts

Costs

There

are

usually

fees

a

set

up

fee

a

handling

fee

each

time

you

make

a

payment

Make

sure

you

know

how

much

it

’s

going

to

cost

before

asking

an

insolvency

practitioner

to

act

for

you

Your

responsibilities

Your

IVA

can

be

cancelled

by

the

insolvency

practitioner

if

you

do

not

keep

up

your

repayments

The

insolvency

practitioner

can

make

you

bankrupt

You

may

still

be

able

to

keep

your

business

running

if

you

have

one

Public

records

Your

IVA

will

be

added

to

the

Individual

Insolvency

Register

It

’s

removed

months

after

the

IVA

ends

Debt

Relief

Orders

Debt

Relief

Orders

DROs

are

one

way

to

deal

with

your

debts

if

you

owe

less

than

do

not

have

much

spare

income

and

do

not

own

your

home

If

you

get

one

your

creditors

can

not

recover

their

money

without

the

court

’s

permission

you

’re

usually

freed

discharged

from

your

debts

after

months

Get

a

Debt

Relief

Order

You

get

a

DRO

from

the

official

receiver

an

officer

of

the

bankruptcy

court

but

you

must

apply

through

an

authorised

debt

adviser

They

’ll

help

you

fill

in

the

paperwork

There

’s

a

list

of

organisations

that

can

help

you

find

an

authorised

debt

adviser

in

the

guide

to

DROs

The

Money

Advice

Service

has

information

about

where

to

get

free

debt

advice

Costs

The

official

receiver

’s

fee

is

Your

debt

adviser

can

tell

you

how

and

when

to

pay

it

In

some

cases

a

charity

may

be

able

to

help

you

with

the

cost

ask

your

debt

adviser

Eligibility

You

’re

generally

eligible

if

you

meet

all

of

these

criteria

you

owe

less

than

you

’ve

less

than

a

month

spare

income

you

’ve

less

than

worth

of

assets

you

’ve

lived

or

worked

in

England

and

Wales

within

the

last

years

you

have

not

applied

for

a

DRO

within

the

last

years

Restrictions

You

must

follow

rules

called

restrictions

if

you

get

a

DRO

This

means

you

can

not

borrow

more

than

without

telling

the

lender

about

your

DRO

act

as

the

director

of

a

company

create

manage

or

promote

a

company

without

the

court

’s

permission

manage

a

business

without

telling

those

you

do

business

with

about

your

DRO

If

you

want

to

open

a

bank

account

you

may

also

have

to

tell

the

bank

or

building

society

about

your

DRO

Check

the

Individual

Insolvency

Register

to

see

when

the

restrictions

end

The

restrictions

usually

last

months

They

can

be

extended

if

careless

or

dishonest

behaviour

caused

your

debt

problem

For

example

you

lied

to

get

credit

The

official

receiver

will

tell

you

if

they

should

be

extended

To

extend

them

you

’ll

be

asked

to

agree

to

a

Debt

Relief

Restrictions

Undertaking

The

court

can

issue

a

Debt

Relief

Restrictions

Order

if

you

do

not

agree

What

you

need

to

know

While

you

have

a

DRO

you

still

have

to

pay

your

rent

and

bills

certain

debts

for

example

student

loans

court

fines

DROs

can

be

cancelled

if

your

finances

improve

you

do

not

co

operate

with

the

official

receiver

for

example

you

do

not

give

them

the

information

they

ask

for

If

you

get

new

debt

after

your

DRO

is

approved

you

could

get

a

bankruptcy

order

be

prosecuted

if

you

do

not

tell

new

creditors

about

your

DRO

Your

DRO

is

added

to

the

Individual

Insolvency

Register

it

’s

removed

months

after

the

DRO

ends

Your

DRO

will

stay

on

your

credit

record

for

years


Overview

If

you

do

not

pay

your

tax

bill

on

time

and

can

not

make

an

alternative

arrangement

to

pay

HM

Revenue

and

Customs

HMRC

can

take

enforcement

action

to

recover

any

tax

you

owe

You

can

usually

avoid

enforcement

action

by

contacting

HMRC

as

soon

as

you

know

you

’ve

missed

a

tax

payment

or

can

not

pay

on

time

They

may

agree

to

let

you

pay

what

you

owe

in

instalments

or

give

you

more

time

to

pay

Otherwise

there

are

a

number

of

enforcement

actions

HMRC

can

take

to

get

the

tax

you

owe

They

can

collect

what

you

owe

through

your

earnings

or

pension

ask

debt

collection

agencies

to

collect

the

money

take

things

you

own

and

sell

them

if

you

live

in

England

Wales

or

Northern

Ireland

take

money

directly

from

your

bank

account

or

building

society

if

you

live

in

England

Wales

or

Northern

Ireland

take

you

to

court

make

you

bankrupt

close

down

your

business

If

you

do

not

pay

your

tax

on

time

you

’ll

probably

have

to

pay

interest

on

the

outstanding

amount

You

may

also

have

to

pay

a

penalty

or

surcharge

Through

your

earnings

or

pension

HM

Revenue

and

Customs

HMRC

can

make

deductions

from

your

salary

or

pension

for

debts

for

Self

Assessment

tax

Class

National

Insurance

They

’ll

change

your

tax

code

to

do

this

If

you

’ve

been

paid

too

much

in

tax

credits

HMRC

can

also

take

back

the

money

in

this

way

or

by

making

deductions

from

your

Universal

Credit

payments

How

much

HMRC

can

take

up

to

each

tax

year

if

you

earn

less

than

If

you

earn

more

than

this

HMRC

can

take

higher

amounts

depending

on

your

salary

They

can

take

up

to

each

tax

year

if

you

earn

or

more

When

you

’ll

start

repaying

the

debt

HMRC

will

write

to

you

before

making

changes

to

your

tax

code

They

can

change

your

code

immediately

which

means

you

’ll

receive

less

money

the

next

time

you

’re

paid

or

get

income

from

a

pension

If

you

’ve

not

repaid

the

debt

by

the

end

of

the

tax

year

HMRC

can

continue

to

collect

what

you

owe

through

next

year

’s

tax

code

If

you

do

not

want

debt

included

in

your

tax

code

You

’ll

need

to

either

pay

the

full

amount

you

owe

contact

HMRC

to

arrange

a

payment

plan

Debt

collection

agencies

HM

Revenue

and

Customs

HMRC

can

collect

your

debt

through

a

private

debt

collection

agency

The

agency

will

write

to

you

and

you

should

pay

them

directly

Debt

collection

agencies

used

by

HMRC

are

Locate

trading

as

LCS

Advantis

Credit

Ltd

Bluestone

Consumer

Finance

Limited

trading

as

Bluestone

Credit

Management

BPO

Collections

Ltd

CCS

Collect

also

known

as

Commercial

Collection

Services

Ltd

Moorcroft

Oriel

Collections

Limited

Past

Due

Credit

Solutions

PDCS

Taking

control

of

goods

distraint

If

you

live

in

England

Wales

or

Northern

Ireland

HM

Revenue

and

Customs

HMRC

can

take

things

you

own

and

sell

them

to

pay

your

debt

This

is

called

taking

control

of

goods

or

distraint

in

Northern

Ireland

You

’ll

also

be

charged

certain

fees

What

happens

when

HMRC

visits

An

officer

from

HMRC

will

visit

you

and

ask

you

to

pay

your

debt

If

you

do

not

pay

the

officer

will

make

a

list

of

your

possessions

that

could

be

sold

to

cover

both

your

debt

and

the

costs

of

selling

them

for

example

fees

for

auctioneers

or

advertising

These

possessions

can

then

be

either

taken

immediately

by

the

officer

left

with

you

under

a

Controlled

Goods

Agreement

Walking

Possession

in

Northern

Ireland

They

can

be

sold

if

you

do

not

pay

within

days

of

the

visit

If

they

sell

for

more

than

you

owe

you

’ll

be

paid

anything

over

If

they

sell

for

less

you

’ll

have

to

pay

the

difference

Enforcement

action

fees

England

and

Wales

Flat

fee

Plus

Issuing

a

notice

of

enforcement

Take

control

of

goods

of

the

proportion

of

the

main

debt

over

Goods

taken

and

sold

at

auction

of

the

proportion

of

the

main

debt

over

Northern

Ireland

Fee

If

you

owe

under

If

you

owe

more

than

Between

to

depending

on

debt

amount

Goods

taken

and

sold

at

auction

Between

to

depending

on

auction

From

your

bank

or

building

society

account

If

you

live

in

England

Wales

or

Northern

Ireland

HM

Revenue

and

Customs

HMRC

can

take

the

money

you

owe

directly

from

your

bank

or

building

society

account

This

is

called

direct

recovery

of

debts

HMRC

will

only

do

this

if

you

have

repeatedly

refused

to

pay

what

you

owe

have

received

a

face

to

face

visit

from

them

to

discuss

your

debt

would

have

at

least

in

your

account

after

they

’ve

taken

the

debt

If

HMRC

plans

to

take

money

from

your

account

HMRC

will

write

to

tell

you

what

they

plan

to

do

what

the

process

will

involve

how

to

contact

them

with

any

queries

Court

action

If

HM

Revenue

and

Customs

HMRC

takes

you

to

court

you

may

have

to

pay

court

fees

and

HMRC

’s

costs

as

well

as

the

tax

you

owe

Magistrates

court

England

Wales

and

Northern

Ireland

HMRC

can

start

magistrates

court

proceedings

against

you

if

you

have

separate

debts

of

each

or

less

you

’ve

owed

the

money

for

under

a

year

You

’ll

get

a

summons

before

the

hearing

explaining

what

you

owe

and

where

and

when

the

hearing

will

be

If

you

pay

you

will

not

have

to

go

to

court

If

you

disagree

with

the

amount

on

the

summons

you

’ll

need

to

contact

HMRC

before

your

case

goes

to

court

If

you

do

not

pay

HMRC

can

ask

the

court

to

send

bailiffs

to

take

and

sell

things

that

you

own

to

cover

the

debt

make

you

bankrupt

or

close

down

your

company

County

court

England

and

Wales

The

court

will

write

to

you

explaining

how

much

you

owe

and

what

you

need

to

do

If

you

disagree

with

the

amount

you

’re

being

asked

to

pay

you

may

need

to

go

to

court

to

explain

why

If

you

do

not

pay

HMRC

can

ask

the

court

to

send

bailiffs

to

take

and

sell

things

that

you

own

to

cover

the

debt

take

the

money

directly

from

your

earnings

make

you

bankrupt

or

close

down

your

company

order

someone

who

owes

you

money

to

pay

your

debt

place

a

charge

on

your

property

Sheriff

court

Scotland

HMRC

will

apply

to

the

court

for

a

warrant

to

collect

your

debt

You

’ll

have

days

to

pay

from

the

date

of

the

warrant

If

you

do

not

pay

HMRC

can

ask

the

court

to

take

the

money

you

owe

directly

from

your

pay

or

from

your

bank

account

take

and

sell

certain

goods

from

your

business

premises

or

your

property

make

you

bankrupt

or

close

down

your

company


Overview

Income

Tax

is

a

tax

you

pay

on

your

income

You

do

not

have

to

pay

tax

on

all

types

of

income

This

guide

is

also

available

in

Welsh

Cymraeg

You

pay

tax

on

things

like

money

you

earn

from

employment

profits

you

make

if

you

’re

self

employed

including

from

services

you

sell

through

websites

or

apps

some

state

benefits

some

grants

including

the

Self

Employment

Income

Support

Scheme

the

Small

Business

Grant

Fund

the

Retail

Hospitality

and

Leisure

Grant

Fund

the

Coronavirus

Job

Retention

Scheme

and

the

Test

and

Trace

Support

Payment

in

England

or

the

Self

isolation

Support

Payment

in

Scotland

and

the

Self

isolation

Support

Scheme

in

Wales

most

pensions

including

state

pensions

company

and

personal

pensions

and

retirement

annuities

rental

income

unless

you

’re

a

live

in

landlord

and

get

less

than

the

rent

a

room

limit

benefits

you

get

from

your

job

income

from

a

trust

interest

on

savings

over

your

savings

allowance

You

do

not

pay

tax

on

things

like

the

first

of

income

from

self

employment

this

is

your

trading

allowance

the

first

of

income

from

property

you

rent

unless

you

’re

using

the

Rent

a

Room

Scheme

income

from

tax

exempt

accounts

like

Individual

Savings

Accounts

ISAs

and

National

Savings

Certificates

dividends

from

company

shares

under

your

dividends

allowance

some

state

benefits

premium

bond

or

National

Lottery

wins

rent

you

get

from

a

lodger

in

your

house

that

’s

below

the

rent

a

room

limit

If

you

only

occasionally

sell

items

or

rent

out

property

for

example

through

auction

websites

or

short

term

rental

apps

check

if

you

need

to

tell

HMRC

about

this

income

Income

Tax

allowances

and

reliefs

Most

people

in

the

UK

get

a

Personal

Allowance

of

tax

free

income

This

is

the

amount

of

income

you

can

have

before

you

pay

tax

The

amount

of

tax

you

pay

can

also

be

reduced

by

tax

reliefs

if

you

qualify

for

them

How

you

pay

Income

Tax

Pay

As

You

Earn

PAYE

Most

people

pay

Income

Tax

through

PAYE

This

is

the

system

your

employer

or

pension

provider

uses

to

take

Income

Tax

and

National

Insurance

contributions

before

they

pay

your

wages

or

pension

Your

tax

code

tells

your

employer

how

much

to

deduct

Tax

on

state

benefits

Your

tax

code

can

take

account

of

taxable

state

benefits

so

if

you

owe

tax

on

them

for

example

for

the

State

Pension

it

’s

usually

taken

automatically

from

your

other

income

If

the

State

Pension

is

your

only

income

HM

Revenue

and

Customs

HMRC

will

write

to

you

if

you

owe

Income

Tax

You

may

need

to

fill

in

a

Self

Assessment

tax

return

Self

Assessment

tax

returns

If

your

financial

affairs

are

more

complex

for

example

you

’re

self

employed

or

have

a

high

income

you

may

pay

Income

Tax

and

National

Insurance

through

Self

Assessment

You

’ll

need

to

fill

in

a

tax

return

every

year

You

must

also

fill

in

a

tax

return

if

you

earned

more

than

either

from

self

employment

from

other

untaxed

income

for

example

from

tips

or

renting

out

a

property

Contact

the

Income

Tax

helpline

if

your

income

from

renting

out

a

property

was

between

and

Tax

free

and

taxable

state

benefits

State

benefits

that

are

taxable

The

most

common

benefits

that

you

pay

Income

Tax

on

are

Bereavement

Allowance

previously

Widow

’s

pension

Carer

’s

Allowance

contribution

based

Employment

and

Support

Allowance

ESA

Incapacity

Benefit

from

the

week

you

get

it

Jobseeker

’s

Allowance

JSA

pensions

paid

by

the

Industrial

Death

Benefit

scheme

the

State

Pension

Widowed

Parent

’s

Allowance

Tax

free

state

benefits

The

most

common

state

benefits

you

do

not

have

to

pay

Income

Tax

on

are

Attendance

Allowance

Bereavement

support

payment

Child

Benefit

income

based

use

the

Child

Benefit

tax

calculator

to

see

if

you

’ll

have

to

pay

tax

Child

Tax

Credit

Disability

Living

Allowance

DLA

free

TV

licence

for

Guardian

’s

Allowance

Housing

Benefit

Income

Support

though

you

may

have

to

pay

tax

on

Income

Support

if

you

’re

involved

in

a

strike

income

related

Employment

and

Support

Allowance

ESA

Industrial

Injuries

Benefit

lump

sum

bereavement

payments

Maternity

Allowance

Pension

Credit

Personal

Independence

Payment

PIP

Severe

Disablement

Allowance

Universal

Credit

War

Widow

’s

Pension

Winter

Fuel

Payments

and

Christmas

Bonus

Working

Tax

Credit

Work

out

if

you

need

to

pay

Income

Tax

To

work

out

if

you

should

be

paying

Income

Tax

follow

these

steps

Add

up

all

your

taxable

income

including

taxable

state

benefits

Work

out

your

tax

free

allowances

Take

your

tax

free

allowances

away

from

your

taxable

income

If

there

’s

anything

left

you

’re

a

taxpayer

Contact

the

Income

Tax

helpline

if

you

’re

not

already

paying

tax

If

there

’s

nothing

left

you

should

not

be

paying

tax

and

may

be

due

a

refund

Check

you

're

paying

the

right

amount

You

can

see

if

you

’re

paying

the

right

amount

of

Income

Tax

online

For

the

current

tax

year

April

to

April

you

can

check

your

Income

Tax

payments

work

out

how

much

Income

Tax

you

should

be

paying

You

can

also

check

how

much

Income

Tax

you

paid

last

year

April

to

April

estimate

how

much

Income

Tax

you

should

have

paid

in

a

previous

year

If

you

can

not

use

these

services

you

can

check

you

’ve

paid

the

right

tax

by

contacting

HMRC

or

by

getting

help

from

an

accountant

There

’s

a

different

way

to

change

a

Self

Assessment

tax

return


How

it

works

Marriage

Allowance

lets

you

transfer

of

your

Personal

Allowance

to

your

husband

wife

or

civil

partner

This

reduces

their

tax

by

up

to

in

the

tax

year

April

to

April

the

next

year

This

guide

is

also

available

in

Welsh

Cymraeg

To

benefit

as

a

couple

you

as

the

lower

earner

must

normally

have

an

income

below

your

Personal

Allowance

this

is

usually

You

can

calculate

how

much

tax

you

could

save

as

a

couple

You

should

call

the

Income

Tax

helpline

instead

if

you

receive

other

income

such

as

dividends

savings

or

benefits

from

your

job

You

can

also

call

if

you

do

not

know

what

your

taxable

income

is

When

you

transfer

some

of

your

Personal

Allowance

to

your

husband

wife

or

civil

partner

you

might

have

to

pay

more

tax

yourself

but

you

could

still

pay

less

as

a

couple

Who

can

apply

You

can

benefit

from

Marriage

Allowance

if

all

the

following

apply

you

’re

married

or

in

a

civil

partnership

you

do

not

pay

Income

Tax

or

your

income

is

below

your

Personal

Allowance

usually

your

partner

pays

Income

Tax

at

the

basic

rate

which

usually

means

their

income

is

between

and

before

they

receive

Marriage

Allowance

You

can

not

claim

Marriage

Allowance

if

you

’re

living

together

but

you

’re

not

married

or

in

a

civil

partnership

If

you

’re

in

Scotland

your

partner

must

pay

the

starter

basic

or

intermediate

rate

which

usually

means

their

income

is

between

and

It

will

not

affect

your

application

for

Marriage

Allowance

if

you

or

your

partner

are

currently

receiving

a

pension

live

abroad

as

long

as

you

get

a

Personal

Allowance

If

you

or

your

partner

were

born

before

April

you

might

benefit

more

as

a

couple

by

applying

for

Married

Couple

’s

Allowance

instead

You

can

not

get

Marriage

Allowance

and

Married

Couple

’s

Allowance

at

the

same

time

Backdating

your

claim

You

can

backdate

your

claim

to

include

any

tax

year

since

April

that

you

were

eligible

for

Marriage

Allowance

Your

partner

’s

tax

bill

will

be

reduced

depending

on

the

Personal

Allowance

rate

for

the

years

you

’re

backdating

If

your

partner

has

died

since

April

you

can

still

claim

phone

the

Income

Tax

helpline

If

your

partner

was

the

lower

earner

the

person

responsible

for

managing

their

tax

affairs

needs

to

phone

Stopping

Marriage

Allowance

Your

Personal

Allowance

will

transfer

automatically

to

your

partner

every

year

until

you

cancel

Marriage

Allowance

for

example

if

your

income

changes

or

your

relationship

ends

How

to

apply

It

’s

free

to

apply

for

Marriage

Allowance

If

both

of

you

have

no

income

other

than

your

wages

then

the

person

who

earns

the

least

should

make

the

claim

If

either

of

you

gets

other

income

such

as

dividends

or

savings

you

may

need

to

work

out

who

should

claim

You

can

call

the

Income

Tax

helpline

if

you

’re

unsure

Changes

to

your

Personal

Allowances

will

be

backdated

to

the

start

of

the

tax

year

April

if

your

application

is

successful

How

your

Personal

Allowances

change

HM

Revenue

and

Customs

HMRC

will

give

your

partner

the

allowance

you

have

transferred

to

them

either

by

changing

their

tax

code

this

can

take

up

to

months

when

they

send

their

Self

Assessment

tax

return

If

your

new

Personal

Allowance

is

lower

than

your

income

after

you

’ve

made

a

claim

you

might

have

to

pay

some

income

tax

However

you

might

still

benefit

as

a

couple

How

your

tax

code

will

change

You

and

your

partner

will

get

new

tax

codes

that

reflect

the

transferred

allowance

Your

tax

code

will

end

with

M

if

you

are

receiving

the

allowance

N

if

you

are

transferring

the

allowance

Your

tax

code

will

also

change

if

you

’re

employed

or

get

a

pension

If

your

circumstances

change

You

must

cancel

Marriage

Allowance

if

any

of

the

following

apply

your

relationship

ends

because

you

’ve

divorced

ended

dissolved

your

civil

partnership

or

legally

separated

your

income

changes

and

you

’re

no

longer

eligible

you

no

longer

want

to

claim

If

your

income

changes

and

you

’re

not

sure

if

you

should

still

claim

call

HMRC

Marriage

Allowance

enquiries

How

to

cancel

Either

of

you

can

cancel

if

your

relationship

has

ended

If

you

’re

cancelling

for

another

reason

the

person

who

made

the

claim

must

cancel

Online

You

can

cancel

Marriage

Allowance

online

You

’ll

be

asked

to

prove

your

identity

using

information

HMRC

holds

about

you

By

phone

Contact

Marriage

Allowance

enquiries

to

cancel

or

get

help

After

you

cancel

If

you

cancel

because

of

a

change

of

income

the

allowance

will

run

until

the

end

of

the

tax

year

April

If

your

relationship

has

ended

the

change

may

be

backdated

to

the

start

of

the

tax

year

April

This

might

mean

you

or

your

partner

underpays

tax

for

the

year

If

your

partner

dies

If

your

partner

dies

after

you

’ve

transferred

some

of

your

Personal

Allowance

to

them

their

estate

will

be

treated

as

having

the

increased

Personal

Allowance

your

Personal

Allowance

will

go

back

to

the

normal

amount

If

your

partner

transferred

some

of

their

Personal

Allowance

to

you

before

they

died

your

Personal

Allowance

will

remain

at

the

higher

level

until

the

end

of

the

tax

year

April

their

estate

will

be

treated

as

having

the

smaller

amount