Overview

You

usually

have

to

pay

tax

on

your

UK

income

even

if

you

’re

not

a

UK

resident

Income

includes

things

like

pension

rental

income

savings

interest

wages

If

you

’re

eligible

for

a

Personal

Allowance

you

pay

Income

Tax

on

your

income

above

that

amount

Otherwise

you

pay

tax

on

all

your

income

The

country

where

you

live

might

tax

you

on

your

UK

income

If

it

has

a

double

taxation

agreement

with

the

UK

you

can

claim

tax

relief

in

the

UK

to

avoid

being

taxed

twice

You

do

not

normally

pay

tax

when

you

sell

an

asset

apart

from

on

UK

property

or

land

When

tax

is

not

due

or

is

already

deducted

Non

residents

do

not

usually

pay

UK

tax

on

the

State

Pension

interest

from

UK

government

securities

gilts

If

you

live

abroad

and

are

employed

in

the

UK

your

tax

is

calculated

automatically

on

the

days

you

work

in

the

UK

Income

Tax

is

no

longer

automatically

taken

from

interest

on

savings

and

investments

When

to

report

your

income

to

HM

Revenue

and

Customs

HMRC

You

usually

have

to

send

a

Self

Assessment

tax

return

if

you

rent

out

property

in

the

UK

you

work

for

yourself

in

the

UK

you

have

a

pension

outside

the

UK

and

you

were

UK

resident

in

one

of

the

previous

tax

years

you

have

other

untaxed

income

You

do

not

need

to

report

your

income

to

HMRC

if

you

’ve

already

claimed

tax

relief

under

a

double

taxation

agreement

If

you

’re

a

non

UK

resident

and

were

stuck

in

the

UK

because

of

coronavirus

If

you

could

not

leave

the

UK

when

you

intended

because

of

coronavirus

you

will

not

have

to

pay

UK

tax

on

employment

income

that

you

earned

between

the

dates

you

intended

to

leave

and

when

you

actually

left

you

paid

tax

on

in

your

home

country

You

must

file

a

Self

Assessment

tax

return

together

with

a

completed

form

Use

the

other

information

section

of

your

to

include

the

dates

you

were

stuck

in

the

UK

because

of

coronavirus

what

you

earned

in

that

time

confirmation

you

paid

tax

on

these

earnings

in

another

country

If

you

’re

unsure

how

to

file

a

Self

Assessment

return

you

can

get

advice

from

a

professional

like

an

accountant

HMRC

may

ask

you

for

proof

that

you

could

not

leave

the

UK

when

you

intended

for

example

an

NHS

isolation

note

paid

tax

in

another

country

on

what

you

earned

while

stuck

in

the

UK

left

the

UK

as

soon

as

you

reasonably

could

You

may

have

to

pay

tax

in

the

UK

if

you

can

not

prove

you

were

unable

to

leave

the

UK

and

did

not

leave

as

soon

as

you

could

Sending

a

Self

Assessment

tax

return

You

can

not

use

HMRC

’s

online

services

to

tell

them

about

your

income

if

you

’re

non

resident

Instead

you

must

do

one

of

the

following

fill

in

a

Self

Assessment

tax

return

and

an

form

and

send

by

post

use

commercial

Self

Assessment

software

that

supports

reporting

this

may

appear

as

a

residence

remittance

basis

etc

section

get

a

tax

professional

to

report

your

UK

income

for

you

You

’ll

be

fined

if

you

miss

the

deadline

it

’s

earlier

if

you

’re

sending

your

return

by

post

October

If

you

have

overpaid

Apply

for

a

refund

if

you

think

you

’ve

paid

too

much

tax

This

might

happen

if

tax

is

deducted

automatically

for

example

by

your

bank

but

your

total

UK

income

is

below

your

Personal

Allowance

Send

form

to

HMRC

or

claim

the

refund

in

your

Self

Assessment

tax

return

if

you

’re

already

doing

one

HMRC

will

usually

send

refunds

by

cheque

If

you

want

HMRC

to

send

a

refund

straight

to

your

bank

account

include

your

bank

account

number

and

sort

code

on

your

tax

return

You

need

to

include

this

information

each

time

you

complete

a

tax

return

Get

help

from

a

professional

like

an

accountant

if

you

need

advice

Rental

income

You

need

to

pay

tax

on

your

rental

income

if

you

rent

out

a

property

in

the

UK

You

may

also

need

to

pay

tax

if

you

make

a

gain

when

you

sell

property

or

land

in

the

UK

If

you

live

abroad

for

months

or

more

per

year

you

’re

classed

as

a

non

resident

landlord

by

HM

Revenue

and

Customs

HMRC

even

if

you

’re

a

UK

resident

for

tax

purposes

How

you

pay

tax

You

can

get

your

rent

either

in

full

and

pay

tax

through

Self

Assessment

if

HMRC

allows

you

to

do

this

with

tax

already

deducted

by

your

letting

agent

or

tenant

Get

your

rent

in

full

If

you

want

to

pay

tax

on

your

rental

income

through

Self

Assessment

fill

in

form

and

send

it

back

to

HMRC

If

your

application

is

approved

HMRC

will

tell

your

letting

agent

or

tenant

not

to

deduct

tax

from

your

rent

and

you

’ll

need

to

declare

your

income

in

your

Self

Assessment

tax

return

HMRC

will

not

approve

your

application

if

your

taxes

are

not

up

to

date

for

example

you

’re

late

with

your

tax

returns

or

payments

Get

your

rent

with

tax

deducted

Your

letting

agent

or

tenant

will

deduct

basic

rate

tax

from

your

rent

after

allowing

for

any

expenses

they

’ve

paid

give

you

a

certificate

at

the

end

of

the

tax

year

saying

how

much

tax

they

’ve

deducted

If

you

do

not

have

a

letting

agent

and

your

tenant

pays

you

more

than

a

week

in

rent

they

’ll

deduct

the

tax

from

their

rent

payments

to

you

Filling

in

your

tax

return

You

need

to

declare

your

rental

income

in

a

Self

Assessment

tax

return

unless

HMRC

tells

you

not

to

You

can

not

use

HMRC

’s

online

services

Instead

you

need

to

send

your

tax

return

by

post

use

commercial

software

get

help

from

a

professional

like

an

accountant

You

need

to

complete

the

residence

section

form

if

you

’re

sending

it

by

post

and

the

property

section

form

You

’ll

be

fined

if

you

miss

the

deadline

it

’s

earlier

if

you

’re

sending

your

return

by

post

October

If

you

’ve

paid

too

much

tax

You

can

ask

for

a

refund

if

both

your

rental

income

is

lower

than

your

Personal

Allowance

your

letting

agent

or

tenant

already

deducted

basic

rate

tax

on

it

Fill

in

form

and

send

it

back

to

HMRC

You

can

not

ask

for

a

refund

if

you

’re

not

eligible

for

a

Personal

Allowance

Companies

and

trusts

A

company

is

a

non

resident

landlord

if

it

receives

income

from

renting

UK

property

and

either

its

main

office

or

business

premises

is

outside

the

UK

it

’s

incorporated

outside

the

UK

Your

company

will

get

its

rent

in

full

if

it

’s

resident

in

the

UK

for

tax

purposes

this

includes

UK

branches

of

companies

based

abroad

if

they

’re

registered

for

Corporation

Tax

A

trust

is

a

non

resident

landlord

if

it

receives

income

from

renting

UK

property

and

all

trustees

usually

live

outside

the

UK

Apply

to

get

your

rent

in

full

Companies

should

use

form

to

ask

HMRC

to

get

rental

income

in

full

Trusts

should

use

form

Selling

or

inheriting

assets

If

you

’re

not

a

UK

resident

you

do

not

usually

pay

either

Capital

Gains

Tax

if

you

sell

most

assets

in

the

UK

Inheritance

Tax

if

you

inherit

assets

located

in

the

UK

When

you

might

be

taxed

You

’ll

only

have

to

pay

Capital

Gains

Tax

if

you

make

a

gain

when

you

sell

property

or

land

in

the

UK

assets

you

sold

were

used

in

a

UK

branch

of

a

foreign

business

you

used

to

be

a

UK

resident

and

you

return

to

the

UK

within

years

of

leaving

If

you

inherited

the

asset

You

’ll

only

have

to

pay

Inheritance

Tax

if

both

you

inherited

property

money

or

shares

in

the

UK

the

deceased

’s

estate

does

not

have

the

money

to

pay

the

Inheritance

Tax

The

normal

rules

for

paying

Income

Tax

apply

if

you

get

income

from

something

you

’ve

inherited

for

example

rental

income

from

a

UK

property

If

you

’re

a

non

resident

and

you

inherit

UK

property

or

land

you

have

to

pay

tax

on

any

gains

you

make

when

you

sell

it

You

do

not

pay

tax

if

you

inherit

and

sell

other

assets

for

example

UK

shares

Personal

Allowance

You

’ll

get

a

Personal

Allowance

of

tax

free

UK

income

each

year

if

any

of

the

following

apply

you

hold

a

British

passport

you

’re

a

citizen

of

a

European

Economic

Area

EEA

country

you

’ve

worked

for

the

UK

government

at

any

time

during

that

tax

year

You

might

also

get

it

if

it

’s

included

in

the

double

taxation

agreement

between

the

UK

and

the

country

you

live

in

Claim

the

Personal

Allowance

If

you

’re

not

a

UK

resident

you

have

to

claim

the

Personal

Allowance

at

the

end

of

each

tax

year

in

which

you

have

UK

income

Send

form

to

HM

Revenue

and

Customs

HMRC

If

you

're

taxed

twice

You

may

be

taxed

on

your

UK

income

by

the

country

where

you

’re

resident

and

by

the

UK

You

may

not

have

to

pay

twice

if

the

country

you

’re

resident

in

has

a

double

taxation

agreement

with

the

UK

Depending

on

the

agreement

you

can

apply

for

either

partial

or

full

relief

before

you

’ve

been

taxed

a

refund

after

you

’ve

been

taxed

Each

double

taxation

agreement

sets

out

the

country

you

pay

tax

in

the

country

you

apply

for

relief

in

how

much

tax

relief

you

get

If

the

tax

rates

in

the

countries

are

different

you

’ll

pay

the

higher

rate

of

tax

The

tax

year

may

start

on

different

days

in

different

countries

Double

taxation

agreements

do

not

apply

to

tax

on

gains

from

selling

UK

residential

property

What

income

you

can

claim

for

You

can

claim

for

income

including

most

pensions

most

UK

government

such

as

civil

service

pensions

are

only

taxed

in

the

UK

wages

and

other

pay

including

self

employment

bank

interest

dividends

special

rules

apply

which

HM

Revenue

and

Customs

HMRC

explain

in

section

of

Residence

Domicile

and

the

Remittance

Basis

How

to

claim

tax

relief

Check

HMRC

’s

Double

taxation

digest

for

countries

that

have

an

agreement

with

the

UK

and

how

income

like

pensions

and

interest

is

taxed

You

need

to

look

at

the

relevant

tax

treaty

for

the

rules

on

other

types

of

income

like

wages

and

rent

Fill

in

a

claim

form

Use

the

correct

form

depending

on

whether

you

’re

resident

in

Australia

Canada

France

Germany

Ireland

Japan

New

Zealand

Netherlands

South

Africa

Spain

Sweden

Switzerland

United

States

of

America

If

you

’re

resident

somewhere

else

use

HMRC

’s

standard

claim

form

When

you

’ve

filled

in

the

form

send

it

to

the

tax

authority

in

the

country

where

you

’re

resident

They

’ll

confirm

your

eligibility

and

either

send

the

form

to

HMRC

or

return

it

to

you

to

send

on

use

the

address

on

the

form

There

’s

a

different

form

for

individuals

and

companies

claiming

a

refund

on

dividends

paid

by

UK

Real

Estate

Investment

Trusts

If

you

need

help

For

help

claiming

double

taxation

relief

you

can

get

professional

tax

help

for

example

from

a

tax

adviser

contact

HMRC

Capital

Gains

Tax

You

only

pay

Capital

Gains

Tax

if

you

make

a

gain

on

UK

property

or

land

You

do

not

pay

it

on

other

UK

assets

such

as

UK

shares

You

will

not

usually

need

to

make

a

claim

for

assets

you

do

not

pay

tax

on

but

you

should

check

the

relevant

double

taxation

agreement

If

you

return

to

the

UK

after

being

non

resident

you

may

have

to

pay

tax

on

any

assets

you

owned

before

you

left

the

UK

even

if

you

’ve

paid

tax

on

any

gains

in

the

country

you

moved

to

You

can

usually

claim

double

taxation

relief

Dual

residents

You

can

be

resident

in

both

the

UK

and

another

country

dual

resident

You

’ll

need

to

check

the

other

country

’s

residence

rules

and

when

the

tax

year

starts

and

ends

HMRC

has

guidance

for

how

to

claim

double

taxation

relief

if

you

’re

a

dual

resident

If

you

're

a

UK

resident

You

can

live

abroad

and

still

be

a

UK

resident

for

tax

for

example

if

you

visit

the

UK

for

more

than

days

in

a

tax

year

Pay

tax

on

your

income

and

profits

from

selling

assets

such

as

shares

in

the

normal

way

You

usually

have

to

pay

tax

on

your

income

from

outside

the

UK

as

well


Overview

You

pay

National

Insurance

contributions

to

qualify

for

certain

benefits

and

the

State

Pension

You

pay

mandatory

National

Insurance

if

you

’re

or

over

and

are

either

an

employee

earning

above

a

week

self

employed

and

making

a

profit

of

or

more

a

year

You

may

be

able

to

pay

voluntary

contributions

to

avoid

gaps

in

your

NI

contributions

You

need

a

National

Insurance

number

before

you

can

start

paying

National

Insurance

contributions

If

you

earn

between

and

a

week

your

contributions

are

treated

as

having

been

paid

to

protect

your

National

Insurance

record

This

page

is

also

available

in

Welsh

Cymraeg

National

Insurance

classes

There

are

different

types

of

National

Insurance

known

as

classes

The

type

you

pay

depends

on

your

employment

status

and

how

much

you

earn

When

you

stop

paying

If

you

’re

employed

you

stop

paying

Class

National

Insurance

when

you

reach

the

State

Pension

age

If

you

’re

self

employed

you

stop

paying

Class

National

Insurance

when

you

reach

State

Pension

age

Class

National

Insurance

from

April

start

of

the

tax

year

after

you

reach

State

Pension

age

Your

National

Insurance

number

You

have

a

National

Insurance

number

to

make

sure

your

National

Insurance

contributions

and

tax

are

recorded

against

your

name

only

It

’s

made

up

of

letters

and

numbers

and

never

changes

You

can

find

your

National

Insurance

number

on

your

payslip

on

your

on

letters

about

your

tax

pension

or

benefits

in

the

National

Insurance

section

of

your

personal

tax

account

You

can

apply

for

a

National

Insurance

number

if

you

do

not

have

one

or

find

your

National

Insurance

number

if

you

’ve

lost

it

Who

uses

your

National

Insurance

number

These

organisations

need

to

know

what

your

number

is

HM

Revenue

and

Customs

HMRC

your

employer

the

Department

for

Work

and

Pensions

which

includes

Jobcentre

Plus

and

the

Pension

Disability

and

Carers

Service

if

you

claim

state

benefits

or

in

Northern

Ireland

the

Department

for

Social

Development

your

local

council

if

you

claim

Housing

Benefit

or

the

Northern

Ireland

Housing

Executive

Electoral

Registration

Officers

to

check

your

identity

when

you

register

to

vote

the

Student

Loan

Company

if

you

apply

for

a

student

loan

your

pension

provider

if

you

have

a

personal

or

stakeholder

pension

your

Individual

Savings

Account

ISA

provider

if

you

open

an

ISA

authorised

financial

service

providers

who

help

you

buy

and

sell

investments

like

shares

bonds

and

derivatives

you

can

check

if

your

provider

is

authorised

To

prevent

identity

fraud

keep

your

National

Insurance

number

safe

Do

not

share

it

with

anyone

who

does

not

need

it

Proving

your

National

Insurance

number

You

can

save

or

print

a

letter

confirming

your

National

Insurance

number

from

your

personal

tax

account

If

you

do

not

have

a

personal

tax

account

contact

HMRC

to

ask

for

a

letter

National

Insurance

classes

The

class

you

pay

depends

on

your

employment

status

and

how

much

you

earn

National

Insurance

class

Who

pays

Class

Employees

earning

more

than

a

week

and

under

State

Pension

age

they

’re

automatically

deducted

by

your

employer

Class

or

Employers

pay

these

directly

on

their

employee

’s

expenses

or

benefits

Class

Self

employed

people

earning

profits

of

or

more

a

year

If

you

’re

earning

less

than

this

you

can

choose

to

pay

voluntary

contributions

to

fill

or

avoid

gaps

in

your

National

Insurance

record

Class

Voluntary

contributions

you

can

pay

them

to

fill

or

avoid

gaps

in

your

National

Insurance

record

Class

Self

employed

people

earning

profits

of

or

more

a

year

See

the

current

rates

for

Class

and

contributions

How

much

you

pay

The

amount

of

National

Insurance

you

pay

depends

on

your

employment

status

and

how

much

you

earn

You

can

see

rates

for

past

tax

years

If

you

’re

employed

You

pay

Class

National

Insurance

contributions

The

rates

for

most

people

for

the

to

tax

year

are

Your

pay

Class

National

Insurance

rate

to

a

week

to

a

month

Over

a

week

a

month

You

’ll

pay

less

if

you

’re

a

married

woman

or

widow

with

a

valid

certificate

of

election

you

’re

deferring

National

Insurance

because

you

’ve

got

more

than

one

job

Employers

pay

a

different

rate

of

National

Insurance

depending

on

their

employees

category

letters

How

to

pay

You

pay

National

Insurance

with

your

tax

Your

employer

will

take

it

from

your

wages

before

you

get

paid

Your

payslip

will

show

your

contributions

If

you

’re

a

director

of

a

limited

company

you

may

also

be

your

own

employee

and

pay

Class

National

Insurance

through

your

PAYE

payroll

If

you

’re

self

employed

You

pay

Class

and

Class

National

Insurance

depending

on

your

profits

Most

people

pay

both

through

Self

Assessment

You

may

be

able

to

pay

voluntary

contributions

to

avoid

gaps

in

your

national

insurance

record

if

you

have

profits

of

less

than

a

year

from

your

self

employment

have

a

specific

job

such

as

an

examiner

or

business

owner

in

property

or

land

and

you

do

not

pay

Class

National

Insurance

through

Self

Assessment

If

you

have

a

specific

job

and

you

do

not

pay

Class

National

Insurance

through

Self

Assessment

you

need

to

contact

HMRC

to

arrange

a

voluntary

payment

If

you

’re

employed

and

self

employed

You

might

be

an

employee

but

also

do

self

employed

work

In

this

case

your

employer

will

deduct

your

Class

National

Insurance

from

your

wages

and

you

may

have

to

pay

Class

and

National

Insurance

for

your

self

employed

work

How

much

you

pay

depends

on

your

combined

wages

and

your

self

employed

work

HM

Revenue

and

Customs

HMRC

will

let

you

know

how

much

National

Insurance

is

due

after

you

’ve

filed

your

Self

Assessment

tax

return

Directors

landlords

and

share

fishermen

There

are

different

National

Insurance

rules

for

company

directors

landlords

running

a

property

business

share

fishermen

for

example

you

’re

working

on

a

British

fishing

boat

but

not

under

a

contract

of

service

You

can

apply

to

HMRC

to

check

your

National

Insurance

record

and

claim

a

refund

if

you

think

you

’ve

overpaid

What

National

Insurance

is

for

National

Insurance

contributions

count

towards

the

benefits

and

pensions

in

the

table

Class

employees

Class

self

employed

Class

voluntary

contributions

Basic

State

Pension

Yes

Yes

Yes

Additional

State

Pension

Yes

No

No

New

State

Pension

Yes

Yes

Yes

Contribution

based

Jobseeker

’s

Allowance

Yes

No

No

Contribution

based

Employment

and

Support

Allowance

Yes

Yes

No

Maternity

Allowance

Yes

Yes

No

Bereavement

Support

Payment

Yes

Yes

No

Class

contributions

paid

by

self

employed

people

with

a

profit

of

or

more

do

not

usually

count

towards

state

benefits

Help

if

you

're

not

working

Your

benefits

could

be

affected

if

there

are

gaps

in

your

National

Insurance

record

National

Insurance

credits

can

help

to

avoid

gaps

in

your

record

and

protect

your

benefits

You

can

get

credits

if

you

can

not

pay

National

Insurance

contributions

for

example

if

you

’re

unable

to

work

due

to

illness

you

’re

caring

for

someone

If

you

’re

not

working

or

getting

credits

you

can

also

top

up

your

National

Insurance

with

voluntary

contributions

Change

of

circumstance

You

must

tell

HM

Revenue

and

Customs

HMRC

if

you

change

your

personal

details

for

example

your

name

address

or

marital

status

start

being

self

employed

stop

being

self

employed


Overview

You

’ll

need

a

work

permit

to

work

in

most

EU

countries

if

you

’re

a

UK

citizen

In

most

cases

you

’ll

need

a

job

offer

from

your

chosen

country

so

that

you

can

get

a

visa

to

move

there

Check

with

the

UK

based

embassy

of

the

country

you

want

to

work

in

to

see

what

you

need

to

do

If

you

want

to

work

in

an

EU

country

check

the

country

’s

living

in

guide

for

updates

If

you

moved

to

the

EU

before

January

If

you

were

legally

living

in

an

EU

country

before

January

your

right

to

work

will

be

protected

as

long

as

you

carry

on

living

there

This

is

because

you

are

covered

by

the

Withdrawal

Agreement

You

’re

also

protected

by

the

Withdrawal

Agreement

if

you

started

working

in

one

EU

country

and

living

in

a

different

EU

country

or

the

UK

before

January

You

’ll

have

the

same

rights

as

nationals

of

the

country

you

’re

working

in

when

it

comes

to

working

conditions

pay

and

social

security

for

example

benefits

Healthcare

and

insurance

You

can

use

a

European

Health

Insurance

Card

EHIC

or

UK

Global

Health

Insurance

Card

GHIC

if

you

’re

working

in

an

EU

country

for

up

to

months

Your

EHIC

or

GHIC

gives

you

access

to

free

or

cheaper

state

provided

medical

treatment

Some

UK

issued

EHICs

may

no

longer

be

valid

in

Switzerland

Norway

Iceland

or

Liechtenstein

Find

out

more

about

the

EHIC

and

GHIC

including

who

can

get

them

where

they

’re

valid

and

how

to

apply

If

you

’re

planning

to

work

in

an

EEA

country

or

Switzerland

for

longer

you

may

need

to

register

as

a

resident

and

pay

social

security

contributions

to

use

the

state

healthcare

system

in

that

country

take

out

private

health

insurance

Each

country

’s

healthcare

system

is

different

and

you

may

have

to

pay

for

treatment

you

’d

get

for

free

on

the

NHS

Find

out

more

in

the

country

healthcare

guides

You

usually

have

to

pay

for

any

medical

treatment

outside

of

the

EEA

but

you

can

get

free

or

reduced

cost

treatment

in

some

other

countries

Working

abroad

for

a

UK

employer

If

you

are

sent

to

work

abroad

temporarily

your

employer

must

follow

some

of

the

employment

rules

of

the

country

you

’re

sent

to

work

in

Find

out

about

the

employment

rules

for

a

country

by

contacting

its

UK

based

embassy

You

can

also

read

guidance

for

business

travellers

visiting

Europe

Tax

You

might

still

have

to

pay

UK

Income

Tax

depending

on

what

your

residency

status

will

be

in

the

country

you

’re

going

to

for

example

if

you

’ll

be

a

temporary

or

permanent

resident

Fill

in

form

to

tell

HM

Revenue

and

Customs

HMRC

that

you

’ve

left

or

are

about

to

leave

the

UK

to

live

or

work

abroad

Fill

in

the

form

and

send

it

to

HMRC

HMRC

will

tell

you

how

your

tax

will

be

affected

National

Insurance

You

might

be

able

to

pay

National

Insurance

while

you

’re

working

abroad

depending

on

where

you

’re

working

and

how

long

for

If

you

’re

eligible

you

can

keep

paying

National

Insurance

to

protect

your

State

Pension

and

entitlement

to

other

benefits

Your

circumstances

change

Contact

HMRC

if

your

circumstances

change

when

you

’re

abroad

for

example

if

you

move

house

or

your

marital

status

changes

You

’ll

need

your

National

Insurance

number


Overview

You

can

apply

for

a

VAT

refund

on

building

materials

and

services

if

you

’re

building

a

new

home

converting

a

property

into

a

home

building

a

non

profit

communal

residence

eg

a

hospice

building

a

property

for

a

charity

The

building

work

and

materials

have

to

qualify

and

you

must

apply

to

HM

Revenue

and

Customs

HMRC

within

months

of

completing

the

work

There

is

a

separate

guide

to

VAT

if

you

’re

working

in

the

construction

industry

Eligibility

The

application

form

has

guidance

on

what

building

projects

and

materials

qualify

for

a

VAT

refund

The

basics

are

listed

below

New

homes

The

home

must

be

separate

and

self

contained

be

for

you

or

your

family

to

live

or

holiday

in

not

be

for

business

purposes

you

can

use

one

room

as

a

work

from

home

office

Builders

working

on

new

buildings

should

be

zero

rated

anyway

and

you

wo

n’t

pay

any

VAT

on

their

services

Conversions

The

building

being

converted

must

usually

be

a

non

residential

building

Residential

buildings

qualify

if

they

have

n’t

been

lived

in

for

at

least

years

You

may

claim

a

refund

for

builders

work

on

a

conversion

of

non

residential

building

into

a

home

For

other

conversions

builders

can

charge

a

reduced

VAT

rate

Communal

and

charity

buildings

You

may

get

a

VAT

refund

if

the

building

is

for

one

of

the

following

purposes

non

business

you

ca

n’t

charge

a

fee

for

the

use

of

the

building

charitable

for

example

a

hospice

residential

for

example

a

children

’s

home

Building

materials

You

may

claim

a

VAT

refund

for

building

materials

that

are

incorporated

into

the

building

and

ca

n’t

be

removed

without

tools

or

damaging

the

building

What

does

n’t

qualify

You

ca

n’t

get

a

VAT

refund

for

building

projects

in

the

Channel

Islands

materials

or

services

that

do

n’t

have

any

VAT

for

example

they

were

zero

rated

or

exempt

professional

or

supervisory

fees

for

example

architects

or

surveyors

hiring

machinery

or

equipment

buildings

for

business

purposes

buildings

that

ca

n’t

be

sold

or

used

separately

from

another

property

because

of

a

planning

permission

condition

building

materials

that

are

n’t

permanently

attached

to

or

part

of

the

building

itself

fitted

furniture

some

electrical

and

gas

appliances

carpets

or

garden

ornaments

How

to

claim

Fill

in

form

to

claim

a

VAT

refund

on

a

new

build

or

to

claim

for

a

conversion

Send

your

claim

form

to

HM

Revenue

and

Customs

HMRC

You

must

claim

within

months

of

the

building

work

being

completed

What

you

need

to

include

You

must

include

all

the

documents

listed

in

the

claim

form

as

part

of

your

application

If

an

invoice

is

in

your

business

’s

name

you

’ll

need

proof

that

you

’ve

refunded

the

amount

from

your

personal

bank

for

example

a

bank

statement

VAT

invoices

must

be

valid

and

show

the

correct

rate

of

VAT

or

they

will

not

be

accepted

For

invoices

not

in

sterling

convert

the

amounts

into

sterling

How

long

it

takes

HMRC

will

write

to

you

about

when

you

can

expect

your

VAT

refund

if

your

claim

is

successful

They

will

usually

write

to

you

within

weeks

Help

with

VAT

for

building

materials

Contact

HMRC

if

you

have

further

questions


Overview

The

amount

of

VAT

a

business

pays

or

claims

back

from

HM

Revenue

and

Customs

HMRC

is

usually

the

difference

between

the

VAT

charged

by

the

business

to

customers

and

the

VAT

the

business

pays

on

their

own

purchases

With

the

Flat

Rate

Scheme

you

pay

a

fixed

rate

of

VAT

to

HMRC

you

keep

the

difference

between

what

you

charge

your

customers

and

pay

to

HMRC

you

can

not

reclaim

the

VAT

on

your

purchases

except

for

certain

capital

assets

over

To

join

the

scheme

your

VAT

turnover

must

be

or

less

excluding

VAT

and

you

must

apply

to

HMRC

Talk

to

an

accountant

or

tax

adviser

if

you

want

advice

on

whether

the

Flat

Rate

Scheme

is

right

for

you

Join

or

leave

the

scheme

You

must

be

eligible

to

join

the

scheme

How

to

join

You

can

join

the

scheme

online

when

you

register

for

VAT

You

can

also

fill

in

FRS

and

either

email

it

to

frsapplications.vrs@hmrc.gsi.gov.uk

send

it

by

post

Do

not

use

the

address

on

the

form

send

it

to

the

following

address

instead

Use

AA

FRS

to

apply

for

the

Annual

Accounting

Scheme

at

the

same

time

You

’ll

get

confirmation

you

’ve

joined

the

scheme

through

your

VAT

online

account

or

in

the

post

if

you

do

not

apply

online

How

to

leave

You

can

choose

to

leave

the

scheme

at

any

time

You

must

leave

if

you

’re

no

longer

eligible

to

be

in

it

To

leave

write

to

HMRC

and

they

will

confirm

your

leaving

date

You

must

wait

months

before

you

can

rejoin

the

scheme

Eligibility

You

can

join

the

Flat

Rate

Scheme

if

you

’re

a

VAT

registered

business

you

expect

your

VAT

taxable

turnover

to

be

or

less

excluding

VAT

in

the

next

months

VAT

taxable

turnover

is

the

total

of

everything

sold

that

is

not

VAT

exempt

Exceptions

You

can

not

use

the

scheme

if

you

left

the

scheme

in

the

last

months

you

committed

a

VAT

offence

in

the

last

months

for

example

VAT

evasion

you

joined

or

were

eligible

to

join

a

VAT

group

in

the

last

months

you

registered

for

VAT

as

a

business

division

in

the

last

months

your

business

is

closely

associated

with

another

business

you

’ve

joined

a

margin

or

capital

goods

VAT

scheme

You

can

not

use

the

scheme

with

the

Cash

Accounting

Scheme

Instead

the

Flat

Rate

Scheme

has

its

own

cash

based

method

for

calculating

the

turnover

Leaving

the

scheme

You

must

leave

the

scheme

if

you

’re

no

longer

eligible

to

be

in

it

on

the

anniversary

of

joining

your

turnover

in

the

last

months

was

more

than

including

VAT

or

you

expect

it

to

be

in

the

next

months

you

expect

your

total

income

in

the

next

days

alone

to

be

more

than

including

VAT

Work

out

your

flat

rate

The

VAT

flat

rate

you

use

usually

depends

on

your

business

type

You

may

pay

a

different

rate

if

you

only

spend

a

small

amount

on

goods

You

get

a

discount

if

you

’re

in

your

first

year

as

a

VAT

registered

business

If

you

spend

a

small

amount

on

goods

You

’re

classed

as

a

limited

cost

business

if

your

goods

cost

less

than

either

of

your

turnover

a

year

if

your

costs

are

more

than

This

means

you

pay

a

higher

rate

of

You

can

calculate

if

you

need

to

pay

the

higher

rate

and

work

out

which

goods

count

as

costs

If

you

are

not

a

limited

cost

business

you

use

your

business

type

to

work

out

your

flat

rate

Flat

rates

for

types

of

business

Because

of

coronavirus

the

flat

rate

for

catering

including

restaurants

and

takeaways

accommodation

and

pubs

has

been

reduced

until

March

Type

of

business

Current

VAT

flat

rate

Accountancy

or

book

keeping

Advertising

Agricultural

services

Any

other

activity

not

listed

elsewhere

Architect

civil

and

structural

engineer

or

surveyor

Boarding

or

care

of

animals

Business

services

not

listed

elsewhere

Catering

services

including

restaurants

and

takeaways

before

July

Catering

services

including

restaurants

and

takeaways

from

July

to

September

Catering

services

including

restaurants

and

takeaways

from

October

to

March

Computer

and

IT

consultancy

or

data

processing

Computer

repair

services

Entertainment

or

journalism

Estate

agency

or

property

management

services

Farming

or

agriculture

not

listed

elsewhere

Film

radio

television

or

video

production

Financial

services

Forestry

or

fishing

General

building

or

construction

services

Hairdressing

or

other

beauty

treatment

services

Hiring

or

renting

goods

Hotel

or

accommodation

before

July

Hotel

or

accommodation

from

July

to

September

Hotel

or

accommodation

from

October

to

March

Investigation

or

security

Labour

only

building

or

construction

services

Laundry

or

dry

cleaning

services

Lawyer

or

legal

services

Library

archive

museum

or

other

cultural

activity

Management

consultancy

Manufacturing

fabricated

metal

products

Manufacturing

food

Manufacturing

not

listed

elsewhere

Manufacturing

yarn

textiles

or

clothing

Membership

organisation

Mining

or

quarrying

Packaging

Photography

Post

offices

Printing

Publishing

Pubs

before

July

Pubs

from

July

to

September

Pubs

from

October

to

March

Real

estate

activity

not

listed

elsewhere

Repairing

personal

or

household

goods

Repairing

vehicles

Retailing

food

confectionery

tobacco

newspapers

or

children

’s

clothing

Retailing

pharmaceuticals

medical

goods

cosmetics

or

toiletries

Retailing

not

listed

elsewhere

Retailing

vehicles

or

fuel

Secretarial

services

Social

work

Sport

or

recreation

Transport

or

storage

including

couriers

freight

removals

and

taxis

Travel

agency

Veterinary

medicine

Wholesaling

agricultural

products

Wholesaling

food

Wholesaling

not

listed

elsewhere

Labour

only

building

or

construction

services

means

building

services

where

the

value

of

the

materials

supplied

is

less

than

of

the

turnover

for

those

services

If

more

than

this

amount

the

business

is

classed

as

General

building

or

construction

services

What

you

pay

You

calculate

the

tax

you

pay

by

multiplying

your

VAT

flat

rate

by

your

VAT

inclusive

turnover

VAT

inclusive

turnover

is

different

from

standard

VAT

turnover

As

well

as

business

income

such

as

from

sales

it

includes

the

VAT

paid

on

that

income

Calculating

flat

rates

The

first

calculation

should

start

from

day

one

of

your

accounting

period

to

the

last

day

of

that

flat

rate

The

second

should

start

from

the

date

of

the

new

flat

rate

to

the

end

of

your

accounting

period

Get

help

Call

the

VAT

Helpline

if

you

have

any

questions

about

the

Flat

Rate

Scheme


How

VAT

retail

schemes

work

If

you

sell

goods

you

must

calculate

how

much

VAT

to

record

in

your

VAT

account

For

goods

sold

inclusive

of

VAT

you

must

deduct

the

VAT

you

have

to

record

For

goods

sold

exclusive

of

VAT

you

must

add

it

VAT

retail

schemes

can

make

calculating

your

VAT

simpler

Instead

of

calculating

the

VAT

for

each

sale

you

make

you

do

it

once

with

each

VAT

return

There

are

standard

VAT

retail

schemes

Point

of

Sale

Scheme

you

identify

and

record

the

VAT

at

the

time

of

sale

Apportionment

Scheme

you

buy

goods

for

resale

Direct

Calculation

Scheme

you

make

a

small

proportion

of

sales

at

one

VAT

rate

and

the

majority

at

another

rate

If

your

turnover

excluding

VAT

is

over

million

you

must

agree

a

bespoke

retail

scheme

with

HM

Revenue

and

Customs

HMRC

You

can

use

a

retail

scheme

together

with

the

Cash

Accounting

Scheme

and

the

Annual

Accounting

Scheme

You

ca

n’t

use

retail

schemes

with

the

Flat

Rate

Scheme

Joining

and

using

a

scheme

You

can

join

a

retail

scheme

at

the

beginning

of

any

VAT

period

You

do

n’t

need

to

tell

HMRC

It

’s

up

to

you

which

scheme

you

join

The

calculations

you

have

to

do

vary

for

each

scheme

You

must

provide

an

individual

VAT

invoice

if

a

customer

asks

for

one

Changing

and

leaving

a

scheme

You

can

leave

a

scheme

at

the

end

of

any

VAT

period

If

your

turnover

rises

above

million

you

’ll

have

to

leave

the

scheme

immediately

You

can

change

to

another

scheme

after

year

of

joining

a

scheme

Caterers

pharmacists

and

florists

There

are

separate

rules

if

you

’re

a

caterer

pharmacist

florist

Point

of

Sale

Scheme

Who

can

use

it

You

can

use

this

scheme

if

you

can

identify

the

VAT

rate

for

goods

sold

at

the

time

of

sale

eg

you

have

an

electronic

till

that

does

this

for

you

How

to

calculate

your

VAT

Add

up

all

the

sales

for

each

VAT

rate

for

the

VAT

return

period

For

rated

goods

divide

the

sales

by

For

rated

goods

divide

the

sales

by

Apportionment

Scheme

Who

can

use

it

You

can

only

use

this

scheme

if

you

buy

goods

for

resale

You

ca

n’t

use

apportionment

if

you

provide

services

goods

that

you

’ve

made

or

grown

yourself

catering

services

Your

turnover

excluding

VAT

ca

n’t

be

more

than

million

a

year

There

is

a

separate

scheme

for

businesses

with

a

turnover

of

between

and

million

How

to

calculate

your

VAT

Calculate

the

total

value

of

goods

purchased

for

resale

in

the

VAT

period

for

each

VAT

rate

Divide

the

total

of

purchases

for

each

VAT

rate

by

the

total

for

all

purchases

Multiply

the

outcome

by

your

total

sales

divided

by

for

rated

goods

and

divided

by

for

rated

goods

Direct

Calculation

Scheme

Who

can

use

it

You

might

want

to

use

this

scheme

if

you

make

a

small

proportion

of

sales

at

one

VAT

rate

and

the

majority

at

another

rate

Your

turnover

excluding

VAT

ca

n’t

be

more

than

million

a

year

There

’s

a

separate

scheme

for

businesses

with

a

turnover

of

between

million

and

million

How

to

calculate

your

VAT

Calculate

the

expected

selling

prices

ESPs

for

your

minority

or

majority

goods

Use

the

one

that

’s

easier

Total

up

the

ESP

for

the

VAT

period

If

your

goods

are

standard

rated

at

divide

the

total

ESP

by

If

they

’re

zero

rated

deduct

the

total

ESP

from

your

total

sales

This

will

give

you

your

sales

at

Then

divide

by

If

you

have

reduced

rate

goods

deduct

the

ESP

of

this

from

your

sales

before

calculating

your

VAT

at

Then

calculate

the

VAT

due

on

reduced

rate

goods

by

dividing

the

ESP

of

these

by

Add

this

figure

to

your

VAT

to

get

total

VAT

due

You

must

make

an

annual

stock

adjustment

if

your

annual

turnover

is

between

million

and

million


Who

can

apply

You

can

apply

for

a

first

adult

passport

if

all

of

the

following

apply

you

’re

a

British

national

you

’re

aged

or

over

or

will

be

in

weeks

you

’ve

never

had

a

UK

passport

before

You

must

also

apply

if

your

last

UK

passport

was

issued

before

January

You

can

use

your

child

passport

until

it

expires

even

if

you

’re

over

An

adult

passport

is

valid

for

years

How

long

it

takes

Allow

up

to

weeks

to

get

your

passport

If

you

need

a

passport

to

travel

urgently

for

medical

treatment

or

because

a

friend

or

family

member

is

seriously

ill

or

has

died

call

the

Passport

Adviceline

Do

not

book

travel

until

you

get

your

passport

Ways

to

apply

If

you

’re

in

the

UK

you

can

either

apply

online

it

costs

apply

with

a

paper

form

it

costs

It

’s

taking

longer

to

process

paper

applications

than

online

applications

at

the

moment

because

of

coronavirus

Use

the

online

service

to

get

your

passport

There

’s

a

different

way

to

apply

if

you

’re

overseas

What

documents

you

need

to

apply

You

must

send

original

documents

Photocopies

are

not

accepted

If

you

do

not

have

your

original

certificates

for

example

your

birth

certificate

you

need

to

get

an

official

copy

If

your

documents

are

not

in

English

or

Welsh

you

need

to

send

a

certified

translation

You

can

send

laminated

documents

if

that

’s

the

only

format

they

are

issued

in

You

were

born

or

adopted

in

the

UK

What

documents

you

need

depend

on

when

you

were

born

Before

January

You

’ll

need

your

full

birth

certificate

or

adoption

certificate

On

or

after

January

You

’ll

need

your

full

birth

certificate

or

adoption

certificate

and

either

your

mother

’s

or

father

’s

full

UK

birth

certificate

or

the

Home

Office

certificate

of

registration

or

naturalisation

or

a

British

passport

belonging

to

one

of

your

parents

that

was

valid

when

you

were

born

or

a

British

passport

number

for

either

parent

evidence

of

one

of

your

parents

immigration

status

in

the

UK

at

the

time

of

your

birth

for

example

a

foreign

passport

belonging

to

one

of

your

parents

that

was

valid

when

you

were

born

If

you

send

documents

relating

to

your

father

you

must

also

send

your

parents

marriage

certificate

You

were

born

outside

the

UK

What

documents

you

need

depend

on

your

circumstances

You

have

a

certificate

of

naturalisation

or

registration

You

’ll

need

both

your

naturalisation

or

registration

certificate

the

passport

you

used

to

come

into

the

UK

or

the

foreign

passport

you

’re

included

on

Citizen

of

a

British

overseas

territory

and

born

before

January

You

’ll

need

all

of

the

following

your

birth

certificate

your

current

passport

the

passport

you

used

to

come

into

the

UK

or

the

foreign

passport

you

’re

included

on

Born

before

January

and

your

father

was

born

in

the

UK

You

’ll

need

all

of

the

following

your

full

birth

certificate

showing

your

parents

details

your

father

’s

birth

certificate

your

parents

marriage

certificate

the

passport

you

used

to

come

into

the

UK

or

foreign

passport

you

’re

included

on

Born

on

or

after

January

You

’ll

need

all

of

the

following

your

full

birth

certificate

showing

your

parents

details

the

passport

you

used

to

come

into

the

UK

or

any

foreign

passport

that

you

’re

included

on

evidence

of

one

parent

’s

British

nationality

for

example

their

UK

birth

or

adoption

naturalisation

or

registration

certificate

If

these

documents

relate

to

your

father

you

must

include

the

marriage

certificate

showing

when

he

married

your

mother

Your

circumstances

are

different

If

your

circumstances

are

not

listed

read

the

guidance

booklet

to

find

out

what

documents

you

’ll

need

If

you

apply

online

you

’ll

be

told

what

documents

you

need

as

part

of

your

application

How

your

documents

will

be

sent

back

The

supporting

documents

will

be

returned

separately

from

your

passport

How

you

get

them

depends

on

the

delivery

option

you

choose

when

you

fill

in

your

application

Apply

online

To

apply

online

you

’ll

need

a

digital

photo

of

you

or

a

device

that

takes

digital

photos

and

someone

to

take

your

photo

someone

who

can

confirm

your

identity

supporting

documents

a

credit

or

debit

card

It

costs

Start

your

application

Apply

and

pay

for

your

passport

online

Start

now

Ask

someone

to

confirm

your

identity

After

you

’ve

paid

and

submitted

your

application

you

’ll

need

to

ask

someone

to

confirm

your

identity

Let

the

person

know

that

they

’ll

receive

an

email

from

HM

Passport

Office

telling

them

what

to

do

They

’ll

confirm

your

identity

online

they

do

not

need

to

sign

a

printed

photo

Find

out

who

can

confirm

your

identity

and

what

they

need

to

do

Send

your

documents

After

the

person

you

asked

has

confirmed

your

identity

you

’ll

receive

an

email

explaining

what

documents

you

need

to

send

and

where

to

send

them

After

you

apply

you

may

be

asked

to

attend

an

interview

Apply

with

a

paper

form

To

apply

with

a

paper

form

you

’ll

need

a

filled

in

application

form

identical

printed

passport

photos

someone

who

can

confirm

your

identity

a

countersignatory

supporting

documents

It

costs

The

booklet

that

comes

with

the

form

explains

how

to

pay

It

takes

longer

to

apply

by

post

than

online

Fill

in

your

application

form

You

can

get

a

paper

application

form

from

either

a

Post

Office

that

offers

the

Passport

Check

and

Send

service

the

Passport

Adviceline

Fill

in

sections

and

Your

countersignatory

will

need

to

fill

in

section

Read

the

booklet

that

comes

with

the

form

if

you

need

help

with

your

application

Get

a

countersignatory

You

need

to

get

someone

else

to

confirm

your

identity

a

countersignatory

They

’ll

need

to

fill

in

section

of

your

form

sign

and

date

one

of

your

photos

Find

out

who

can

be

a

countersignatory

and

what

they

need

to

do

Gather

your

documents

and

send

your

application

You

need

to

send

all

of

the

following

your

filled

in

application

form

your

supporting

documents

your

passport

photos

one

of

them

signed

and

dated

by

your

countersignatory

To

send

in

your

form

documents

and

photos

you

can

either

post

them

using

the

pre

printed

envelope

that

comes

with

the

form

take

them

to

the

Post

Office

if

you

want

to

use

the

Passport

Check

and

Send

service

After

you

apply

you

may

be

asked

to

attend

an

interview

After

you

apply

Passport

interviews

After

you

apply

you

may

need

to

be

interviewed

to

confirm

your

identity

Passport

offices

are

temporarily

closed

and

face

to

face

interviews

are

suspended

because

of

coronavirus

Video

interviews

are

taking

place

online

If

you

need

an

interview

you

’ll

be

contacted

after

your

application

has

been

processed

to

book

it

Getting

your

new

passport

and

supporting

documents

You

’ll

receive

your

new

passport

by

courier

or

recorded

delivery

The

supporting

documents

will

be

returned

separately

from

your

passport

How

you

get

them

depends

on

the

delivery

option

you

choose

when

you

fill

in

your

application


Overview

It

takes

weeks

to

issue

collective

passports

Do

not

book

travel

until

you

have

a

valid

passport

A

collective

or

group

passport

is

a

way

for

an

organised

group

of

young

people

to

make

a

trip

to

certain

European

countries

A

collective

passport

costs

Young

people

should

travel

on

their

own

passports

if

possible

Who

can

use

a

collective

passport

The

passport

is

not

for

families

but

for

groups

such

as

schools

and

sixth

form

colleges

guides

scouts

other

recognised

youth

organisations

You

can

have

between

and

children

on

a

group

passport

If

there

are

more

than

in

the

group

you

can

split

the

group

and

apply

for

or

more

passports

Everyone

on

the

passport

must

be

a

British

national

and

under

by

the

end

of

the

trip

A

group

leader

must

be

named

on

the

passport

The

passport

is

invalid

if

the

group

leader

can

not

travel

but

if

a

deputy

leader

is

named

on

the

application

they

can

take

over

The

group

leader

and

deputy

leader

must

be

aged

or

over

be

a

British

citizen

and

have

a

British

passport

be

a

UK

resident

Countries

you

can

visit

The

countries

you

can

travel

to

or

through

on

a

collective

passport

are

Austria

Denmark

France

Italy

Malta

Norway

Romania

Spain

Switzerland

Check

if

you

need

a

visa

You

may

need

a

visa

if

you

’re

travelling

on

a

group

passport

even

if

you

do

not

need

one

when

travelling

on

an

individual

passport

Contact

the

country

’s

embassy

or

consulate

in

the

UK

to

check

How

to

apply

It

takes

weeks

to

issue

collective

passports

Do

not

book

travel

until

you

have

a

valid

passport

Download

the

application

form

Save

it

to

your

computer

and

fill

it

in

handwritten

applications

are

not

accepted

Collect

your

supporting

documents

Email

your

completed

application

form

to

HMPassportofficeDurhamCollectives@hmpo.gov.uk

Print

a

paper

copy

and

get

it

signed

by

the

group

leader

and

deputy

leader

Send

the

paper

copy

with

the

fee

and

supporting

documents

to

Collective

Passport

Applications

Paying

the

fee

Include

a

cheque

for

payable

to

Her

Majesty

’s

Passport

Office

or

pay

by

credit

or

debit

card

using

the

card

payment

form

use

capital

letters

to

fill

in

the

form

Checks

on

your

application

HM

Passport

Office

may

contact

your

organisation

to

verify

the

application

Include

a

contact

number

on

the

form

that

will

be

answered

during

school

holidays

or

your

application

could

be

delayed

Supporting

documents

Each

application

must

include

a

nationality

questionnaire

and

parental

consent

form

for

each

child

a

collective

passport

photo

identity

card

for

each

child

one

supporting

letter

for

the

whole

application

Nationality

questionnaire

and

consent

form

The

nationality

questionnaire

and

consent

form

CPNQ

form

must

be

filled

in

by

the

person

who

can

give

consent

for

the

child

to

travel

They

must

fill

in

either

the

form

for

a

child

born

in

the

UK

form

for

a

child

born

outside

the

UK

Details

of

who

can

give

consent

are

on

the

form

Request

collective

passport

photo

identity

cards

Email

your

request

for

collective

passport

photo

cards

to

Your

email

should

include

the

number

of

cards

you

need

the

full

name

and

address

of

the

school

or

organised

group

a

contact

name

and

phone

number

Complete

collective

passport

photo

identity

cards

Each

card

must

be

filled

in

with

the

child

’s

details

exactly

as

they

appear

on

their

nationality

questionnaire

and

parental

consent

form

You

must

attach

a

recent

passport

sized

photo

to

each

card

Rules

for

photos

The

photos

should

be

of

a

similar

quality

to

standard

passport

photos

should

not

have

been

previously

used

on

another

document

must

not

be

laminated

or

photocopies

You

can

use

a

school

photo

as

long

as

it

does

not

have

proof

written

across

it

printed

digital

photos

The

group

leader

must

complete

their

own

details

and

sign

the

photo

cards

before

submitting

the

application

Each

child

must

sign

their

card

before

they

travel

Supporting

letter

Each

application

must

include

one

supporting

letter

on

headed

paper

confirming

consent

to

the

trip

If

the

group

is

going

abroad

to

perform

for

example

in

a

sports

competition

the

letter

must

say

all

members

of

the

group

are

amateurs

they

will

not

get

any

payment

If

children

from

more

than

one

organisation

are

travelling

together

you

need

a

supporting

letter

from

each

organisation

The

letter

must

be

signed

digital

or

photocopied

signatures

are

not

accepted

The

table

shows

who

can

supply

and

sign

the

supporting

letter

Type

of

organisation

Who

can

supply

and

sign

the

supporting

letter

School

The

head

teacher

a

member

of

the

board

of

governors

or

the

education

authority

from

each

school

making

up

the

party

Scout

or

guide

group

The

assistant

county

or

area

commissioner

or

someone

from

Association

Headquarters

Football

or

rugby

club

Someone

from

the

local

football

association

or

the

league

chairperson

or

secretary

Swimming

or

judo

clubs

Someone

from

the

national

headquarters

Youth

orchestras

or

choirs

Someone

from

the

local

education

authority

or

the

vicar

for

church

groups

Army

or

Airforce

cadets

The

commanding

officer

or

someone

from

the

services

authority

Clubs

or

youth

clubs

Someone

from

the

local

authority

where

the

club

is

registered

or

the

national

headquarters

Registered

charities

The

director

or

a

person

in

a

similar

position

in

the

organisation

Getting

the

passport

changed

Check

your

passport

when

it

arrives

for

mistakes

Children

can

not

travel

if

they

’re

not

on

the

passport

If

you

need

to

amend

the

passport

Send

the

passport

back

to

HM

Passport

Office

Collective

Passport

Applications

with

a

letter

explaining

the

reasons

If

your

trip

is

postponed

but

you

arrange

alternative

travel

within

the

same

season

you

can

usually

get

your

passport

amended

free

of

charge

If

several

changes

are

needed

for

example

you

’re

adding

lots

of

names

you

have

to

pay

for

a

new

one


Overview

Customs

will

destroy

or

sell

anything

it

seizes

from

you

for

breaking

the

rules

on

bringing

or

receiving

goods

from

abroad

unless

you

ask

for

your

things

back

you

can

do

this

even

if

you

agree

customs

was

right

to

seize

them

think

customs

was

wrong

to

seize

your

things

you

’ll

have

to

go

to

court

This

applies

to

goods

cars

and

other

vehicles

you

bring

into

the

UK

any

vehicle

you

use

to

transport

your

things

packages

in

the

post

Collecting

things

from

a

seized

vehicle

You

have

days

to

collect

anything

you

left

in

your

vehicle

if

it

’s

been

seized

Send

a

letter

marked

personal

property

to

the

address

on

the

notice

or

letter

you

got

from

customs

If

your

things

or

cash

are

seized

as

criminal

evidence

Customs

officers

can

also

seize

goods

vehicles

and

cash

you

bring

into

the

UK

if

they

suspect

a

crime

They

’ll

explain

what

happens

next

and

what

you

can

do

Complain

about

how

you

were

treated

You

can

complain

about

how

customs

officers

treated

you

during

a

customs

seizure

Complain

to

Border

Force

or

HM

Revenue

and

Customs

HMRC

depending

on

who

seized

your

things

Check

the

notice

or

letter

you

got

from

customs

if

you

do

not

know

who

seized

your

things

Contact

HMRC

if

you

have

questions

about

customs

Ask

for

your

things

back

You

can

ask

for

your

things

back

make

a

restoration

request

even

if

you

agree

customs

was

right

to

take

them

If

you

think

you

should

get

your

things

back

because

you

did

not

break

the

rules

for

example

you

brought

in

alcohol

for

your

own

use

you

must

ask

for

a

court

hearing

instead

of

making

a

restoration

request

If

your

request

is

accepted

you

can

get

your

things

back

but

you

may

have

to

pay

a

fee

and

any

duty

you

owe

You

may

be

offered

compensation

if

your

things

have

already

been

destroyed

or

sold

Making

a

request

Follow

the

example

letter

or

write

your

own

You

must

explain

why

you

think

you

should

get

your

things

back

for

example

you

can

now

provide

missing

import

or

export

documents

You

must

include

the

seizure

reference

number

on

the

notice

you

got

from

customs

your

name

and

address

a

list

of

the

things

you

want

back

include

details

for

example

quantities

and

brands

proof

of

ownership

for

a

vehicle

this

must

be

proof

of

purchase

for

example

a

receipt

anything

else

that

supports

your

request

to

get

your

things

back

for

example

import

documents

Notice

gives

detailed

guidance

about

making

a

restoration

request

and

getting

compensation

Where

to

send

it

Send

your

request

to

Border

Force

if

it

seized

your

things

If

HM

Revenue

and

Customs

HMRC

seized

your

things

send

your

request

to

the

address

on

the

notice

or

letter

you

got

from

customs

Check

the

notice

or

letter

you

got

from

customs

if

you

do

not

know

who

seized

your

things

Contact

HMRC

if

you

need

a

copy

of

the

notice

Deadline

There

’s

no

deadline

for

making

a

restoration

request

But

your

things

will

usually

be

destroyed

or

sold

straight

away

if

they

’re

perishable

for

example

food

beer

or

tobacco

days

after

they

’re

seized

if

they

’re

not

perishable

for

example

spirits

and

cars

If

you

send

a

restoration

request

non

perishable

things

are

usually

kept

until

your

request

is

considered

Getting

legal

help

You

can

appoint

someone

to

deal

with

your

request

for

you

for

example

a

solicitor

Send

an

agent

authority

form

with

your

request

If

you

’re

unhappy

with

the

response

You

can

ask

for

the

response

to

your

request

to

be

reviewed

if

you

do

not

get

your

things

back

or

get

compensation

you

disagree

with

the

fee

for

getting

your

things

back

The

letter

telling

you

the

response

will

also

tell

you

how

to

ask

for

a

review

If

you

disagree

with

the

review

You

can

appeal

to

the

tax

tribunal

if

you

disagree

with

the

outcome

of

the

review

Ask

for

a

court

hearing

Send

a

notice

of

claim

if

you

think

it

was

illegal

for

customs

to

seize

your

things

for

example

you

brought

in

alcohol

or

tobacco

for

your

personal

use

A

seizure

is

legal

if

you

break

the

rules

on

bringing

or

receiving

things

from

abroad

You

’ll

have

to

go

to

court

if

you

win

your

claim

you

’ll

get

your

things

back

If

they

’ve

already

been

disposed

of

you

can

ask

for

compensation

You

may

have

to

pay

court

costs

if

you

do

not

win

your

claim

Sending

a

notice

of

claim

Follow

the

example

notice

of

claim

or

write

your

own

You

’ll

need

to

include

the

seizure

reference

number

on

the

notice

you

got

from

customs

your

name

and

address

a

list

of

the

things

you

think

customs

was

wrong

to

seize

include

details

for

example

quantities

and

brands

proof

of

ownership

if

your

vehicle

was

seized

why

you

think

it

was

illegal

for

customs

to

seize

your

things

Notice

gives

detailed

guidance

about

making

a

claim

and

what

happens

in

a

court

hearing

If

Border

Force

seized

your

things

Send

your

notice

of

claim

to

Border

Force

’s

post

seizure

unit

If

HM

Revenue

and

Customs

HMRC

seized

your

things

For

excise

goods

such

as

alcohol

tobacco

and

fuel

send

your

notice

of

claim

to

For

all

other

goods

send

your

notice

of

claim

to

Check

the

notice

or

letter

you

got

from

customs

if

you

do

not

know

who

seized

your

things

Contact

HMRC

if

you

need

a

copy

of

the

notice

Deadline

Your

notice

of

claim

must

be

received

by

HMRC

or

Border

Force

within

a

month

of

your

things

being

seized

Your

things

are

usually

kept

until

your

claim

is

decided

unless

they

’re

perishable

for

example

they

’re

food

Get

legal

help

You

can

appoint

someone

for

example

a

solicitor

to

deal

with

your

claim

and

represent

you

in

court

Send

an

agent

authority

form

with

your

notice

of

claim

If

you

live

outside

the

UK

You

must

appoint

a

UK

solicitor

to

handle

your

claim

and

represent

you

in

court

Send

an

agent

authority

form

giving

the

solicitor

’s

details

with

your

notice

of

claim


What

a

BRP

is

A

biometric

residence

permit

BRP

can

be

used

to

confirm

your

identity

right

to

study

or

work

in

the

UK

right

to

any

public

services

or

benefits

you

’re

entitled

to

You

’ll

usually

get

a

BRP

if

you

apply

to

come

to

the

UK

for

longer

than

months

extend

your

visa

to

longer

than

months

apply

to

settle

in

the

UK

transfer

your

visa

to

a

new

passport

apply

for

certain

Home

Office

travel

documents

You

do

not

have

to

apply

separately

for

a

BRP

You

will

not

get

a

BRP

if

you

use

the

UK

Immigration

ID

Check

app

to

prove

your

identity

when

applying

for

your

visa

You

’ll

get

a

digital

immigration

status

instead

What

’s

on

your

BRP

Your

BRP

will

include

your

name

date

and

place

of

birth

your

fingerprints

and

a

photo

of

your

face

this

is

your

biometric

information

your

immigration

status

and

any

conditions

of

your

stay

whether

you

can

access

public

funds

for

example

benefits

and

health

services

You

may

have

a

National

Insurance

NI

number

printed

on

the

back

of

your

BRP

Not

all

BRPs

have

this

it

depends

on

factors

like

the

date

it

was

issued

and

your

visa

status

You

’ll

need

to

apply

for

an

NI

number

if

all

of

the

following

apply

there

is

not

one

on

your

BRP

you

do

not

already

have

one

you

’re

planning

to

work

claim

benefits

apply

for

a

student

loan

or

pay

Class

voluntary

National

Insurance

contributions

Guidance

Read

the

guidance

about

biometric

residence

permits

if

you

’re

applying

from

inside

the

UK

outside

the

UK

Give

your

fingerprints

and

photo

You

’ll

be

asked

to

provide

your

fingerprints

and

photo

biometric

information

if

you

’re

getting

a

biometric

residence

permit

BRP

as

part

of

your

visa

or

immigration

application

You

need

to

have

a

digital

photo

taken

of

your

face

put

your

fingers

on

a

glass

screen

to

be

scanned

The

process

takes

less

than

minutes

and

does

not

involve

any

ink

or

mess

You

will

not

need

to

take

off

your

head

covering

if

you

wear

it

for

religious

or

medical

reasons

If

you

do

not

have

any

fingers

you

only

need

to

have

a

digital

photo

taken

of

your

face

It

will

be

noted

on

your

records

that

you

’re

physically

unable

to

provide

fingerprints

What

children

need

to

do

when

they

give

their

biometric

information

Children

under

must

be

accompanied

by

a

parent

guardian

or

someone

over

who

has

legal

responsibility

for

them

Children

do

not

need

to

give

their

fingerprints

if

they

are

under

when

they

apply

Where

to

provide

your

biometric

information

Where

you

give

your

biometric

information

depends

on

how

you

’re

making

your

visa

or

immigration

application

If

you

’re

applying

from

within

the

UK

you

’ll

usually

go

to

one

of

the

following

a

UK

Visa

and

Citizenship

Application

Services

UKVCAS

service

point

a

Service

and

Support

Centre

SSC

a

Post

Office

branch

If

you

’re

outside

the

UK

you

’ll

be

asked

to

go

to

a

visa

application

centre

Most

overseas

UK

visa

application

centres

are

open

but

some

are

closed

until

further

notice

because

of

coronavirus

Check

with

your

local

visa

application

centre

for

the

latest

information

on

the

services

they

’re

offering

If

you

’re

applying

to

extend

your

stay

or

switch

to

a

different

visa

you

must

be

in

the

UK

to

provide

your

biometric

information

Fee

It

costs

to

give

your

biometric

information

or

reuse

it

if

you

’ve

provided

it

before

if

you

apply

from

within

the

UK

If

you

apply

from

outside

the

UK

the

cost

is

included

in

your

application

fee

Getting

your

BRP

How

you

get

your

biometric

residence

permit

BRP

depends

on

where

you

made

your

visa

or

immigration

application

If

you

applied

from

inside

the

UK

Your

BRP

will

be

sent

to

you

by

courier

You

do

not

need

to

collect

it

You

’ll

usually

receive

it

within

to

days

of

getting

your

decision

letter

from

the

Home

Office

saying

that

you

can

remain

in

the

UK

Find

out

what

to

do

if

your

BRP

has

not

arrived

within

days

Your

BRP

will

be

sent

to

the

address

you

gave

in

your

application

If

you

want

it

to

be

sent

elsewhere

you

need

to

update

your

address

before

you

receive

your

decision

letter

If

you

applied

from

outside

the

UK

Collect

your

BRP

once

you

’re

in

the

UK

You

must

usually

do

this

before

the

vignette

sticker

in

your

travel

document

expires

or

within

days

of

arriving

in

the

UK

whichever

is

later

Do

not

collect

your

BRP

if

you

’re

self

isolating

because

of

coronavirus

The

Post

Office

will

keep

your

BRP

for

days

Collect

it

when

you

finish

self

isolating

Check

your

decision

letter

It

will

tell

you

to

collect

your

BRP

from

either

a

named

Post

Office

branch

your

sponsor

if

you

chose

this

option

when

you

applied

You

must

be

over

to

collect

a

BRP

If

your

Post

Office

branch

is

closed

because

of

coronavirus

your

BRP

will

be

stored

safely

until

it

reopens

Contact

your

Post

Office

for

more

information

What

you

’ll

need

Bring

your

passport

or

travel

document

with

your

vignette

sticker

in

when

you

collect

your

BRP

You

’ll

get

your

vignette

sticker

when

your

visa

application

is

approved

You

have

permission

to

come

to

the

UK

within

days

of

getting

it

Collecting

a

child

’s

BRP

You

must

be

nominated

to

collect

a

child

’s

BRP

even

if

you

’re

the

child

’s

parent

The

Home

Office

will

contact

you

if

you

’re

approved

to

collect

the

child

’s

BRP

It

’s

currently

taking

over

days

to

approve

requests

to

collect

a

BRP

on

behalf

of

a

child

This

is

because

of

coronavirus

If

the

child

needs

to

leave

and

re

enter

the

UK

before

you

’re

approved

to

collect

their

BRP

apply

for

a

replacement

BRP

visa

This

will

let

them

re

enter

the

UK

once

only

It

costs

You

do

not

need

to

be

nominated

if

you

’re

also

collecting

your

own

BRP

and

you

are

named

on

your

child

’s

vignette

sticker

Collecting

your

BRP

from

a

different

Post

Office

branch

You

can

choose

to

pick

up

your

BRP

from

a

different

Post

Office

branch

You

’ll

need

to

arrange

this

at

the

branch

and

pay

a

fee

Check

that

the

Post

Office

branch

you

want

to

use

offers

a

BRP

collection

service

Nominate

someone

else

to

collect

your

BRP

You

can

nominate

someone

else

to

collect

your

BRP

if

you

have

a

serious

illness

or

disability

that

prevents

you

from

collecting

it

They

must

provide

your

passport

as

evidence

that

you

’ve

entered

the

UK

You

can

not

nominate

someone

to

collect

your

BRP

if

you

’re

self

isolating

because

of

coronavirus

Collect

it

when

you

finish

self

isolating

The

person

you

nominate

must

have

one

of

the

following

a

passport

an

EU

national

identity

card

a

BRP

You

can

get

someone

to

make

the

nomination

for

you

for

example

a

legal

representative

charity

employer

college

or

university

The

Home

Office

will

contact

you

if

the

person

you

nominate

is

approved

to

collect

your

BRP

It

’s

currently

taking

over

days

to

approve

nominations

to

collect

a

BRP

on

behalf

of

someone

else

This

is

because

of

coronavirus

If

you

need

to

leave

and

re

enter

the

UK

before

the

person

you

’ve

nominated

to

collect

your

BRP

is

approved

apply

for

a

replacement

BRP

visa

This

will

let

you

re

enter

the

UK

once

only

It

costs

If

you

change

your

mind

you

can

still

collect

your

BRP

yourself

or

you

can

nominate

a

different

person

You

do

not

need

to

cancel

the

original

nomination

Nominate

someone

Report

a

problem

with

collecting

your

BRP

Tell

the

Home

Office

if

you

can

not

collect

your

BRP

for

any

reason

for

example

you

went

to

collect

it

from

the

Post

Office

and

it

was

not

there

you

’ve

lost

your

passport

or

travel

document

or

can

not

prove

your

identity

you

do

not

know

which

Post

Office

to

go

to

because

you

’ve

lost

your

decision

letter

The

Home

Office

will

email

you

to

tell

you

what

to

do

next

It

’s

currently

taking

over

days

to

respond

because

of

coronavirus

It

’ll

take

longer

if

you

do

not

give

an

email

address

If

you

need

to

leave

and

re

enter

the

UK

before

you

get

your

BRP

apply

for

a

replacement

BRP

visa

This

will

let

you

re

enter

the

UK

once

only

It

costs

Do

not

tell

the

Home

Office

that

you

can

not

collect

your

BRP

if

you

’re

self

isolating

because

of

coronavirus

Collect

it

when

you

finish

self

isolating

Report

now

If

there

’s

a

problem

with

your

BRP

Report

any

problems

with

your

BRP

within

days

of

collecting

it

If

your

BRP

has

not

arrived

You

will

usually

receive

your

biometric

residence

permit

BRP

within

days

of

getting

your

decision

letter

from

the

Home

Office

if

you

applied

from

inside

the

UK

Before

your

BRP

arrives

You

may

be

able

to

prove

your

immigration

status

a

different

way

if

your

BRP

has

not

arrived

yet

Prove

your

right

to

work

If

the

visa

sticker

called

a

vignette

in

your

passport

or

travel

document

has

not

expired

you

can

use

it

as

proof

of

your

right

to

work

in

the

UK

If

the

vignette

has

expired

your

employer

can

ask

the

Home

Office

to

confirm

your

right

to

work

Prove

your

right

to

rent

in

England

If

the

visa

sticker

called

a

vignette

in

your

passport

or

travel

document

has

not

expired

you

can

use

it

as

proof

of

your

right

to

rent

If

the

vignette

has

expired

your

landlord

can

contact

the

Home

Office

to

confirm

your

right

to

rent

You

do

not

need

to

prove

your

right

to

rent

in

Wales

Scotland

or

Northern

Ireland

Prove

your

immigration

status

to

the

government

or

the

NHS

If

you

need

to

prove

your

status

to

get

benefits

or

use

the

NHS

tell

the

government

department

local

council

or

NHS

service

you

’re

dealing

with

that

your

BRP

has

not

arrived

They

will

contact

the

Home

Office

to

confirm

your

status

Leave

the

UK

If

you

need

to

leave

and

re

enter

the

UK

before

you

get

your

BRP

apply

for

a

replacement

BRP

visa

This

will

let

you

re

enter

the

UK

once

only

It

costs

When

you

apply

you

’ll

need

to

choose

the

country

you

’re

going

to

provide

your

fingerprints

and

photo

in

confirm

that

you

can

travel

to

a

visa

application

centre

Apply

for

a

replacement

BRP

visa

Open

a

bank

account

You

usually

do

not

need

a

BRP

to

open

a

bank

account

Contact

the

bank

to

check

if

you

’ll

need

a

BRP

or

if

you

can

use

a

different

document

If

your

BRP

has

not

arrived

within

days

Contact

the

delivery

provider

TNT

if

either

your

BRP

has

not

arrived

within

days

of

you

getting

your

decision

letter

you

missed

the

delivery

of

your

BRP

The

delivery

provider

will

track

your

BRP

and

rearrange

delivery

if

needed

You

’ll

need

the

postcode

of

the

address

you

gave

in

your

application

the

consignment

number

Your

consignment

number

is

a

number

code

you

’ll

usually

have

it

in

an

email

from

gov.notify

and

TNT

Contact

TNT

to

track

or

rearrange

the

delivery

of

your

BRP

If

you

do

not

have

a

consignment

number

or

TNT

is

unable

to

help

tell

the

Home

Office

that

your

BRP

has

not

arrived

Tell

the

Home

Office

that

your

BRP

has

not

arrived

You

can

contact

the

Home

Office

about

your

BRP

delivery

if

you

’ve

applied

from

inside

the

UK

your

decision

letter

from

the

Home

Office

saying

that

you

can

remain

in

the

UK

arrived

more

than

days

ago

You

should

only

contact

the

Home

Office

if

either

you

have

already

contacted

the

delivery

provider

and

they

could

not

help

you

you

do

not

have

a

consignment

number

to

track

your

delivery

with

the

delivery

provider

You

’ll

need

the

following

information

your

full

name

date

of

birth

and

nationality

an

email

or

postal

address

your

decision

letter

You

can

get

someone

to

contact

the

Home

Office

for

you

for

example

a

legal

representative

charity

employer

college

or

university

The

Home

Office

will

email

you

to

tell

you

what

to

do

next

It

’s

currently

taking

over

days

to

respond

because

of

coronavirus

It

’ll

take

longer

if

you

do

not

give

an

email

address

Do

not

use

this

service

if

the

delivery

provider

tried

to

deliver

your

BRP

and

left

a

card

or

sent

a

text

message

or

email

Contact

them

to

rearrange

delivery

Report

now

Report

a

problem

with

your

new

BRP

If

there

’s

a

problem

with

your

BRP

when

it

arrives

report

it

within

days

Otherwise

you

may

have

to

apply

and

pay

for

a

replacement

You

can

report

online

if

your

BRP

does

not

arrive

Mistakes

in

the

length

or

conditions

of

your

visa

If

you

applied

for

your

visa

from

inside

the

UK

you

can

ask

for

an

administrative

review

If

your

BRP

expires

on

December

You

do

not

need

to

tell

UKVI

if

your

BRP

expires

on

December

but

you

have

leave

to

stay

longer

UKVI

will

update

their

information

on

how

to

update

your

BRP

in

early

You

do

not

need

to

do

anything

and

your

immigration

status

will

not

be

affected

Other

problems

with

your

BRP

You

can

report

other

problems

with

your

BRP

online

for

example

there

’s

a

mistake

on

it

for

example

your

name

gender

or

date

of

birth

is

wrong

your

BRP

was

damaged

when

it

arrived

If

your

name

is

long

it

may

appear

cut

off

on

your

BRP

This

is

not

a

mistake

it

is

because

there

is

limited

space

on

the

BRP

card

However

if

there

’s

a

spelling

mistake

you

must

report

it

Report

a

problem

with

your

BRP

online

You

’ll

need

to

have

the

following

your

BRP

number

your

full

name

date

of

birth

and

nationality

as

they

appear

on

your

BRP

an

email

or

postal

address

You

can

get

someone

to

report

the

problem

for

you

for

example

a

legal

representative

a

charity

employer

college

or

university

The

Home

Office

will

email

you

to

tell

you

what

to

do

next

It

’s

currently

taking

over

days

to

respond

because

of

coronavirus

It

’ll

take

longer

if

you

do

not

give

an

email

address

Report

a

problem

If

there

is

a

problem

with

your

BRP

and

you

need

to

leave

and

re

enter

the

UK

apply

for

a

replacement

BRP

visa

This

will

let

you

re

enter

the

UK

once

only

It

costs

If

your

BRP

is

lost

or

stolen

You

can

report

your

biometric

residence

permit

BRP

lost

or

stolen

from

inside

or

outside

the

UK

You

can

only

order

a

replacement

from

inside

the

UK

The

Home

Office

will

contact

you

within

one

working

day

of

reporting

it

You

can

get

someone

to

report

for

you

for

example

a

legal

representative

a

charity

employer

college

or

university

You

will

not

be

able

to

use

your

BRP

if

you

find

it

after

you

report

it

lost

or

stolen

If

you

’re

in

the

UK

If

your

lost

or

stolen

BRP

was

valid

for

months

or

more

report

it

and

apply

for

a

replacement

You

must

do

this

within

months

of

losing

it

You

can

be

fined

up

to

and

made

to

leave

the

UK

if

you

do

not

apply

for

a

replacement

within

months

If

your

BRP

was

valid

for

months

or

less

you

must

do

one

of

the

following

report

it

as

lost

or

stolen

if

you

do

not

intend

to

remain

in

the

UK

after

its

expiry

date

apply

for

a

replacement

if

you

plan

to

leave

and

re

enter

the

UK

within

months

of

its

expiry

date

apply

to

extend

your

visa

if

you

want

to

stay

in

the

UK

after

its

expiry

date

if

granted

you

’ll

automatically

get

a

new

BRP

If

you

’re

outside

the

UK

You

must

report

your

lost

or

stolen

BRP

outside

the

UK

You

can

not

apply

for

a

replacement

BRP

outside

the

UK

Instead

you

’ll

need

to

apply

for

a

replacement

BRP

visa

which

lets

you

re

enter

the

UK

once

only

It

costs

You

can

apply

for

a

replacement

BRP

when

you

return

to

the

UK

You

must

do

this

within

months

of

reporting

it

lost

or

stolen

unless

you

have

a

good

reason

for

example

you

were

unable

to

return

to

the

UK

in

that

time

If

you

’ve

been

away

for

over

years

and

you

’ve

lost

your

documentation

proving

your

right

to

live

in

the

UK

you

can

apply

for

a

Returning

Resident

visa

If

you

’re

in

North

Korea

you

can

not

apply

for

a

replacement

BRP

visa

online

Read

the

guidance

for

North

Korea

and

use

form

instead

Replace

an

expired

BRP

How

you

replace

an

expired

BRP

depends

on

whether

you

are

in

the

UK

and

what

type

of

leave

you

have

If

you

have

indefinite

leave

to

remain

or

enter

Use

the

BRP

replacement

service

from

within

the

UK

If

your

visa

is

about

to

expire

Your

BRP

expiry

date

is

usually

the

same

as

the

expiry

date

of

your

visa

To

get

a

new

BRP

you

must

first

apply

to

extend

your

visa

If

it

is

granted

you

will

automatically

get

a

new

BRP

You

can

not

use

the

BRP

replacement

service

If

you

’re

outside

the

UK

You

can

not

apply

for

a

replacement

BRP

if

it

expires

while

you

are

outside

the

UK

Instead

you

’ll

need

to

apply

for

a

replacement

BRP

visa

which

lets

you

re

enter

the

UK

once

only

It

costs

You

can

apply

for

a

replacement

BRP

when

you

return

to

the

UK

You

must

do

this

within

months

of

its

expiry

unless

you

have

a

good

reason

for

example

you

were

unable

to

return

to

the

UK

in

that

time

Replace

your

visa

with

a

BRP

You

can

apply

for

a

biometric

residence

permit

BRP

to

replace

the

visa

or

wet

ink

stamp

in

your

passport

or

travel

document

for

example

if

your

passport

or

travel

document

has

expired

or

it

’s

been

lost

or

stolen

the

details

on

your

visa

including

your

facial

appearance

have

changed

You

must

apply

from

inside

the

UK

There

’s

a

different

way

to

prove

you

can

live

in

the

UK

if

you

’re

an

EU

citizen

or

related

to

someone

from

the

European

Economic

Area

EEA

or

Switzerland

The

fee

and

how

you

apply

depend

on

your

visa

status

When

you

apply

you

’ll

be

asked

to

make

an

appointment

at

a

UK

Visa

and

Citizenship

Application

Services

UKVCAS

service

point

to

provide

your

biometric

information

your

fingerprints

and

a

photo

You

have

permission

to

settle

indefinite

leave

to

remain

You

must

apply

online

if

you

have

indefinite

leave

to

remain

It

costs

You

’ll

get

a

decision

within

months

If

you

want

a

faster

decision

you

can

pay

an

extra

for

the

super

priority

service

You

’ll

get

a

decision

by

the

end

of

the

next

working

day

after

your

UKVCAS

appointment

if

your

appointment

is

on

a

weekday

working

days

after

your

UKVCAS

appointment

if

your

appointment

is

at

the

weekend

Working

days

are

Monday

to

Friday

not

including

bank

holidays

You

have

temporary

permission

to

stay

in

the

UK

leave

to

remain

You

can

apply

online

if

you

have

leave

to

remain

It

costs

You

’ll

get

a

decision

within

weeks

If

you

want

a

faster

decision

you

can

pay

an

extra

for

the

super

priority

service

You

’ll

get

a

decision

by

the

end

of

the

next

working

day

after

your

UKVCAS

appointment

if

your

appointment

is

on

a

weekday

working

days

after

your

UKVCAS

appointment

if

your

appointment

is

at

the

weekend

Working

days

are

Monday

to

Friday

not

including

bank

holidays

You

’re

a

Commonwealth

citizen

and

do

not

have

the

documents

to

prove

your

right

to

stay

in

the

UK

You

may

be

eligible

to

get

a

BRP

under

the

Windrush

Scheme

Get

help

to

apply

online

You

can

get

help

with

completing

the

online

form

if

you

do

not

feel

confident

using

a

computer

or

mobile

device

do

not

have

internet

access

You

can

only

use

this

service

if

you

’re

applying

in

the

UK

You

can

not

get

immigration

advice

through

this

service


Overview

You

must

apply

for

a

Marriage

Visitor

visa

if

you

want

to

get

married

or

register

a

civil

partnership

in

the

UK

you

want

to

give

notice

of

a

marriage

or

civil

partnership

in

UK

you

’re

not

planning

to

stay

or

settle

in

the

UK

after

your

marriage

or

civil

partnership

you

meet

the

other

eligibility

requirements

You

do

not

need

a

Marriage

Visitor

visa

to

convert

your

civil

partnership

into

a

marriage

you

can

apply

for

a

Standard

Visitor

visa

You

can

not

apply

if

you

qualify

for

British

citizenship

including

if

you

can

have

dual

nationality

You

must

apply

for

British

citizenship

instead

If

you

or

your

family

are

from

the

EU

Switzerland

Norway

Iceland

or

Liechtenstein

You

will

not

need

a

Marriage

Visitor

visa

if

you

come

to

the

UK

on

or

before

June

If

you

come

to

the

UK

from

July

you

’ll

need

to

apply

for

a

visa

unless

one

of

the

following

applies

you

have

settled

or

pre

settled

status

under

the

EU

Settlement

Scheme

you

have

applied

to

the

EU

Settlement

Scheme

and

you

have

not

got

a

decision

yet

you

’re

an

Irish

citizen

What

you

can

and

can

not

do

You

can

marry

or

enter

into

a

civil

partnership

in

the

UK

within

months

of

your

arrival

you

must

use

a

venue

licensed

for

this

purpose

pass

through

the

UK

in

transit

on

your

way

to

another

country

You

can

not

get

public

funds

benefits

bring

in

family

members

dependants

they

must

apply

separately

live

in

the

UK

for

extended

periods

through

frequent

visits

extend

your

visa

or

switch

to

another

visa

work

except

for

permitted

activities

related

to

your

work

or

business

overseas

such

as

attending

meetings

study

Read

the

guidance

for

more

information

about

what

you

can

and

can

not

do

with

a

Marriage

Visitor

visa

How

long

you

can

stay

You

can

use

this

visa

to

visit

the

UK

for

up

to

months

When

to

apply

and

how

long

it

takes

If

you

need

a

visa

you

must

apply

online

before

you

come

to

the

UK

As

part

of

your

application

you

’ll

need

to

book

an

appointment

at

a

visa

application

centre

to

prove

your

identity

and

provide

your

documents

Allow

time

to

attend

your

appointment

as

the

visa

application

centre

could

be

in

another

country

The

visa

application

centre

may

keep

your

passport

and

documents

while

processing

your

application

The

earliest

you

can

apply

is

months

before

you

travel

Getting

a

decision

Once

you

’ve

applied

online

proved

your

identity

and

provided

your

documents

you

’ll

usually

get

a

decision

on

your

visa

within

weeks

Find

out

how

to

get

your

visa

decision

faster

this

depends

on

what

country

you

’re

in

Fees

It

costs

to

apply

Eligibility

You

must

prove

that

you

’re

or

over

you

’re

free

to

give

notice

of

marriage

to

marry

or

enter

into

a

civil

partnership

in

the

UK

within

months

of

your

arrival

you

’re

in

a

genuine

relationship

you

’re

visiting

the

UK

for

less

than

months

you

’ll

leave

the

UK

at

the

end

of

your

visit

you

’ll

not

live

in

the

UK

for

extended

periods

through

frequent

or

successive

visits

or

make

the

UK

your

main

home

you

’re

able

to

support

yourself

during

your

trip

or

have

funding

from

someone

else

to

support

you

you

’re

able

to

pay

for

your

return

or

onward

journey

or

have

funding

from

someone

else

to

pay

for

the

journey

you

have

proof

of

any

other

activities

you

want

to

do

in

the

UK

as

allowed

by

the

Visitor

Rules

Documents

you

'll

need

You

must

provide

a

passport

or

travel

document

Your

passport

should

be

valid

for

the

whole

of

your

stay

in

the

UK

and

contain

a

blank

page

for

your

visa

You

can

supply

the

following

to

support

your

application

details

of

the

marriage

or

civil

partnership

and

proof

that

you

’ve

paid

money

for

some

of

its

costs

proof

that

you

’re

planning

to

get

married

in

the

UK

for

example

a

booking

confirmation

or

emails

between

you

and

the

venue

See

the

full

list

of

documents

you

can

provide

to

prove

your

eligibility

You

’ll

need

to

provide

a

certified

translation

of

any

documents

that

are

not

in

English

or

Welsh

If

you

’ve

been

married

before

You

’ll

need

to

show

proof

that

you

’re

free

to

marry

or

enter

into

a

civil

partnership

again

for

example

a

decree

absolute

death

certificate

of

a

previous

partner

You

may

need

to

provide

additional

documents

depending

on

your

circumstances

Apply

from

outside

the

UK

If

you

need

a

visa

you

must

apply

online

before

you

travel

to

the

UK

Check

what

documents

you

’ll

need

to

apply

If

you

’re

from

the

EU

Switzerland

Norway

Iceland

or

Liechtenstein

you

will

not

need

a

Marriage

Visitor

visa

if

you

come

to

the

UK

on

or

before

June

Proving

your

identity

and

providing

supporting

documents

As

part

of

your

online

application

you

need

to

book

an

appointment

at

a

visa

application

centre

You

’ll

have

your

fingerprints

and

photograph

known

as

biometric

information

taken

at

your

appointment

Allow

time

to

attend

your

appointment

as

the

visa

application

centre

could

be

in

another

country

The

visa

application

centre

may

keep

your

passport

and

documents

while

processing

your

application

Apply

for

a

Marriage

Visitor

visa

Once

you

’ve

started

your

application

you

can

save

your

form

and

complete

it

later

Apply

now

Continue

your

application

You

can

sign

back

into

your

application

if

you

’ve

saved

it

Check

your

email

and

follow

the

link

to

return

to

your

application

Apply

with

family

members

Your

partner

must

apply

for

their

own

Marriage

Visitor

visa

and

pay

the

fee

if

you

both

need

one

Your

child

will

need

to

apply

as

a

standard

visitor

if

they

need

a

visa

You

can

apply

on

behalf

of

your

partner

and

child

if

they

can

not

apply

for

themselves

They

must

attend

their

own

appointment

at

a

visa

application

centre

How

long

it

takes

to

get

a

decision

Once

you

’ve

applied

online

proved

your

identity

and

provided

your

documents

you

’ll

usually

get

a

decision

on

your

visa

within

weeks

Find

out

how

to

get

your

visa

decision

faster

this

depends

on

what

country

you

’re

in

You

’ll

get

an

email

or

a

letter

containing

the

decision

on

your

application

This

will

explain

what

you

need

to

do

next

If

you

need

to

change

or

cancel

your

application

If

you

need

to

change

something

in

your

application

after

you

’ve

sent

it

contact

UK

Visas

and

Immigration

UKVI

You

can

ask

to

cancel

your

application

You

’ll

only

get

your

fee

refunded

if

the

application

has

not

been

processed

yet