Overview

You

must

register

your

business

for

VAT

with

HM

Revenue

and

Customs

HMRC

if

its

VAT

taxable

turnover

is

more

than

When

you

register

you

’ll

be

sent

a

VAT

registration

certificate

This

confirms

your

VAT

number

when

to

submit

your

first

VAT

Return

and

payment

your

effective

date

of

registration

this

depends

on

the

date

you

went

over

the

threshold

or

is

the

date

you

asked

to

register

if

it

was

voluntary

You

can

register

voluntarily

if

your

turnover

is

less

than

unless

everything

you

sell

is

exempt

You

’ll

have

certain

responsibilities

if

you

register

for

VAT

You

can

reclaim

the

VAT

you

’ve

paid

on

certain

purchases

made

before

you

registered

Your

VAT

responsibilities

From

your

effective

date

of

registration

you

must

charge

the

right

amount

of

VAT

pay

any

VAT

due

to

HMRC

submit

VAT

Returns

keep

VAT

records

and

a

VAT

account

Most

VAT

registered

businesses

that

earn

over

must

also

follow

the

rules

for

Making

Tax

Digital

for

VAT

While

you

wait

You

can

not

charge

or

show

VAT

on

your

invoices

until

you

get

your

VAT

number

However

you

’ll

still

have

to

pay

the

VAT

to

HMRC

for

this

period

You

should

increase

your

prices

to

allow

for

this

and

tell

your

customers

why

Once

you

’ve

got

your

VAT

number

you

can

then

reissue

the

invoices

showing

the

VAT

How

to

register

Register

for

VAT

Most

businesses

can

register

online

including

partnerships

and

a

group

of

companies

registering

under

one

VAT

number

By

doing

this

you

’ll

register

for

VAT

and

create

a

VAT

online

account

sometimes

known

as

a

Government

Gateway

account

You

need

this

to

submit

your

VAT

Returns

to

HM

Revenue

and

Customs

HMRC

Using

an

agent

You

can

appoint

an

accountant

or

agent

to

submit

your

VAT

Returns

and

deal

with

HMRC

on

your

behalf

When

you

receive

your

VAT

number

from

HMRC

you

can

sign

up

for

a

VAT

online

account

select

option

VAT

submit

returns

When

you

can

not

register

online

You

must

register

by

post

using

if

you

want

to

apply

for

a

registration

exception

you

’re

joining

the

Agricultural

Flat

Rate

Scheme

you

’re

registering

the

divisions

or

business

units

of

a

body

corporate

under

separate

VAT

numbers

Register

by

post

using

form

if

you

’re

an

EU

business

distance

selling

to

Northern

Ireland

if

you

import

acquire

goods

into

Northern

Ireland

worth

more

than

from

an

EU

country

if

you

’re

disposing

of

assets

on

which

or

Directive

refunds

have

been

claimed

When

you

receive

your

VAT

number

from

HMRC

you

can

sign

up

for

a

VAT

online

account

select

option

VAT

submit

returns

Getting

your

certificate

You

should

get

a

VAT

registration

certificate

within

working

days

though

it

can

take

longer

It

’s

sent

either

to

your

VAT

online

account

by

post

if

an

agent

registers

you

or

you

can

not

register

online

What

you

need

to

know

You

need

to

provide

details

like

your

turnover

business

activity

and

bank

details

Your

registration

date

is

known

as

your

effective

date

of

registration

You

’ll

have

to

pay

HMRC

any

VAT

due

from

this

date

You

do

not

need

to

authorise

an

agent

to

register

you

for

VAT

When

to

register

You

must

register

for

VAT

if

your

VAT

taxable

turnover

goes

over

the

threshold

or

you

know

that

it

will

Your

VAT

taxable

turnover

is

the

total

of

everything

sold

that

is

not

VAT

exempt

You

can

also

register

voluntarily

Compulsory

registration

You

must

register

for

VAT

if

you

expect

your

VAT

taxable

turnover

to

be

more

than

in

the

next

day

period

your

business

had

a

VAT

taxable

turnover

of

more

than

over

the

last

months

You

might

also

need

to

register

in

some

other

cases

depending

on

the

kinds

of

goods

or

services

you

sell

and

where

you

sell

them

If

you

’ll

exceed

the

VAT

threshold

in

the

next

day

period

You

must

register

if

you

realise

that

your

total

VAT

taxable

turnover

is

going

to

be

more

than

in

the

next

day

period

You

have

to

register

by

the

end

of

that

day

period

Your

effective

date

of

registration

is

the

date

you

realised

not

the

date

your

turnover

went

over

the

threshold

If

you

exceeded

the

VAT

threshold

in

the

past

months

You

must

register

if

by

the

end

of

any

month

your

total

VAT

taxable

turnover

for

the

last

months

was

over

You

have

to

register

within

days

of

the

end

of

the

month

when

you

went

over

the

threshold

Your

effective

date

of

registration

is

the

first

day

of

the

second

month

after

you

go

over

the

threshold

If

you

sell

goods

or

services

that

are

VAT

exempt

and

are

based

in

Northern

Ireland

You

’ll

need

to

register

if

you

only

sell

goods

or

services

that

are

exempt

from

VAT

or

out

of

scope

but

you

buy

goods

for

more

than

from

EU

VAT

registered

suppliers

to

use

in

your

business

If

you

take

over

a

VAT

registered

business

You

may

have

to

register

for

VAT

Businesses

outside

the

UK

There

’s

no

threshold

if

neither

you

nor

your

business

is

based

in

the

UK

You

must

register

as

soon

as

you

supply

any

goods

and

services

to

the

UK

or

if

you

expect

to

in

the

next

days

Late

registration

If

you

register

late

you

must

pay

what

you

owe

from

when

you

should

have

registered

You

may

get

a

penalty

depending

on

how

much

you

owe

and

how

late

your

registration

is

Voluntary

registration

You

can

register

voluntarily

if

your

business

turnover

is

below

You

must

pay

HMRC

any

VAT

you

owe

from

the

date

they

register

you

Get

an

exception

You

can

apply

for

a

registration

exception

if

your

taxable

turnover

goes

over

the

threshold

temporarily

Write

to

HMRC

with

evidence

showing

why

you

believe

your

VAT

taxable

turnover

will

not

go

over

the

deregistration

threshold

of

in

the

next

months

HMRC

will

consider

your

exception

and

write

confirming

if

you

get

one

If

not

they

’ll

register

you

for

VAT

Selling

or

moving

goods

in

Northern

Ireland

If

you

’re

a

VAT

registered

business

you

need

to

tell

HMRC

if

any

of

the

following

apply

your

goods

are

located

in

Northern

Ireland

at

the

time

of

sale

you

receive

goods

in

Northern

Ireland

from

VAT

registered

EU

businesses

for

business

purposes

you

sell

or

move

goods

from

Northern

Ireland

to

an

EU

country

This

means

that

you

’ll

be

eligible

to

use

VAT

simplifications

when

you

trade

with

the

EU

your

suppliers

are

able

to

zero

rate

goods

that

they

dispatch

to

you

from

the

EU

your

trade

with

the

EU

will

remain

acquisitions

and

dispatches

when

accounting

for

VAT

Tell

HMRC

You

’ll

need

the

Government

Gateway

user

ID

and

password

you

used

when

you

registered

for

VAT

your

VAT

registration

number

the

name

of

your

business

Start

now

After

you

’ve

registered

When

you

are

trading

with

the

EU

and

sell

goods

in

Northern

Ireland

you

’ll

need

to

put

an

XI

prefix

in

front

of

your

VAT

number

when

communicating

with

an

EU

customer

or

supplier

your

invoices

will

show

XI

in

front

of

your

VAT

number

for

example

XI

instead

of

GB

complete

an

EC

Sales

List

if

you

’re

selling

goods

from

Northern

Ireland

to

VAT

registered

customers

in

the

EU

If

you

’ve

stopped

selling

or

moving

goods

in

Northern

Ireland

If

you

’ve

stopped

selling

goods

in

Northern

Ireland

or

moving

goods

between

Northern

Ireland

and

the

EU

you

need

to

tell

HMRC

Registering

for

VAT

in

EU

countries

You

may

need

to

register

for

VAT

in

the

EU

country

you

’re

selling

to

Find

out

how

to

register

for

VAT

in

EU

countries

on

the

European

Commission

website

Supplying

digital

services

If

your

business

supplies

digital

services

to

consumers

in

EU

countries

you

need

to

register

for

either

VAT

MOSS

in

any

EU

country

VAT

in

each

country

where

you

’re

supplying

digital

services

Register

for

VAT

MOSS

in

an

EU

country

You

’ll

need

to

register

for

the

VAT

MOSS

scheme

in

an

EU

country

by

the

day

of

the

month

after

your

first

sale

to

an

EU

customer

Use

the

European

Commission

website

to

check

if

you

should

register

for

either

the

union

or

non

union

VAT

MOSS

scheme

find

contact

details

to

register

for

VAT

MOSS

in

an

EU

country

Register

for

VAT

in

an

EU

country

If

you

do

not

want

to

use

the

VAT

MOSS

scheme

you

must

register

for

VAT

in

each

EU

country

where

you

supply

digital

services

Find

out

how

to

register

for

VAT

in

EU

member

states

on

the

European

Commission

website

Calculate

VAT

taxable

turnover

VAT

taxable

turnover

is

the

total

value

of

everything

you

sell

that

is

not

exempt

from

VAT

You

must

register

for

VAT

with

HM

Revenue

and

Customs

HMRC

if

it

goes

over

the

current

registration

threshold

in

a

rolling

month

period

This

is

not

a

fixed

period

like

the

tax

year

or

the

calendar

year

it

could

be

any

period

for

example

the

start

of

June

to

the

end

of

May

The

current

threshold

is

It

usually

goes

up

on

April

each

year

If

your

business

is

based

in

Northern

Ireland

there

are

different

thresholds

for

buying

and

selling

from

EU

countries

What

to

include

To

check

if

you

’ve

gone

over

the

threshold

in

any

month

period

add

together

the

total

value

of

your

UK

sales

that

are

not

VAT

exempt

including

goods

you

hired

or

loaned

to

customers

business

goods

used

for

personal

reasons

goods

you

bartered

part

exchanged

or

gave

as

gifts

services

you

received

from

businesses

in

other

countries

that

you

had

to

reverse

charge

building

work

over

your

business

did

for

itself

Include

any

zero

rated

items

only

exclude

VAT

exempt

sales

and

goods

or

services

you

supply

outside

of

the

UK

If

you

’re

over

the

threshold

You

must

register

for

VAT

though

HMRC

may

allow

you

exception

from

registration

if

your

turnover

goes

above

the

threshold

temporarily

You

must

register

straight

away

if

you

expect

the

value

of

everything

you

sell

in

the

next

days

to

be

over

You

do

not

need

to

include

anything

that

is

VAT

exempt

You

should

check

your

rolling

turnover

regularly

if

you

’re

close

to

going

over

the

threshold

Thresholds

for

previous

tax

years

Check

historical

information

about

VAT

thresholds

if

you

think

you

should

have

been

registered

in

previous

tax

years

Purchases

made

before

registration

There

’s

a

time

limit

for

backdating

claims

for

VAT

paid

before

registration

From

your

date

of

registration

the

time

limit

is

years

for

goods

you

still

have

or

that

were

used

to

make

other

goods

you

still

have

months

for

services

You

can

only

reclaim

VAT

on

purchases

for

the

business

now

registered

for

VAT

They

must

relate

to

your

business

purpose

This

means

they

must

relate

to

VAT

taxable

goods

or

services

that

you

supply

You

should

reclaim

them

on

your

first

VAT

Return

add

them

to

your

Box

figure

and

keep

records

including

invoices

and

receipts

a

description

and

purchase

dates

information

about

how

they

relate

to

your

business

now

Changes

to

your

details

You

must

keep

your

VAT

registration

details

up

to

date

You

can

change

your

details

online

through

your

VAT

online

account

by

post

using

form

by

webchat

or

phone

You

must

send

form

to

the

VAT

Registration

Service

to

report

any

changes

to

a

partnership

Some

changes

can

affect

your

VAT

registration

or

mean

you

have

to

cancel

it

When

to

tell

HMRC

You

need

to

tell

HM

Revenue

and

Customs

HMRC

about

any

changes

to

the

following

within

days

or

you

could

face

a

financial

penalty

the

name

trading

name

or

main

address

of

your

business

the

accountant

or

agent

who

deals

with

your

VAT

the

members

of

a

partnership

or

the

name

or

home

address

of

any

of

the

partners

Changing

bank

details

You

must

tell

HMRC

at

least

days

in

advance

if

you

’re

changing

your

bank

details

You

’ll

also

have

to

tell

your

bank

to

change

your

Direct

Debit

details

if

you

pay

your

VAT

by

Direct

Debit

but

you

should

not

do

this

within

banking

days

before

or

after

your

VAT

return

is

due

You

must

write

to

the

Annual

Accounting

Registration

Unit

to

change

your

Direct

Debit

details

if

you

use

the

Annual

Accounting

Scheme

Include

your

registration

number

Death

and

illness

You

must

tell

HMRC

within

days

if

you

take

on

the

VAT

responsibilities

of

someone

who

has

died

or

is

ill

You

can

only

do

this

by

sending

form

in

the

post

including

details

of

the

date

of

death

or

the

date

the

illness

started

Cancel

registration

You

must

cancel

your

registration

if

you

’re

no

longer

eligible

to

be

VAT

registered

For

example

you

stop

trading

or

making

VAT

taxable

supplies

you

join

a

VAT

group

You

must

cancel

within

days

if

you

stop

being

eligible

or

you

may

be

charged

a

penalty

You

can

ask

HM

Revenue

and

Customs

HMRC

to

cancel

your

registration

if

your

VAT

taxable

turnover

falls

below

the

deregistration

threshold

of

How

to

cancel

You

can

cancel

your

VAT

registration

online

Cancel

your

registration

You

can

also

fill

in

and

send

form

to

cancel

your

VAT

registration

by

post

What

happens

next

It

usually

takes

weeks

for

HMRC

to

confirm

your

cancellation

and

the

official

cancellation

date

This

is

either

the

date

when

the

reason

for

your

cancellation

took

effect

for

example

when

you

stopped

trading

or

the

date

you

asked

to

cancel

if

it

’s

voluntary

HMRC

will

send

confirmation

to

your

VAT

online

account

or

through

the

post

if

you

do

not

apply

online

From

the

date

of

cancellation

you

must

stop

charging

VAT

and

keep

your

VAT

records

for

years

HMRC

will

automatically

re

register

you

if

they

realise

you

should

not

have

cancelled

You

’ll

have

to

account

for

any

VAT

you

should

have

paid

in

the

meantime

VAT

after

you

cancel

You

’ll

have

to

submit

a

final

VAT

Return

for

the

period

up

to

and

including

the

cancellation

date

You

must

account

for

any

stock

and

other

assets

you

have

on

this

date

if

you

could

reclaim

VAT

when

you

bought

them

the

total

VAT

due

on

these

assets

is

over

Do

not

wait

until

you

’ve

received

all

your

invoices

before

submitting

your

final

return

You

’ll

still

be

able

to

reclaim

VAT

on

anything

you

bought

for

your

business

while

still

registered

once

you

get

the

invoices

Transfer

registration

You

can

transfer

a

VAT

registration

from

one

business

to

another

or

if

the

status

of

your

business

changes

For

example

if

you

take

over

a

company

and

want

to

keep

using

its

VAT

number

your

business

changes

from

a

partnership

to

a

sole

trader

If

you

’re

taking

over

a

company

the

previous

owner

must

cancel

their

VAT

registration

before

you

can

apply

to

transfer

the

VAT

number

If

the

status

of

your

business

changes

you

must

cancel

your

existing

VAT

registration

and

re

register

You

can

apply

to

cancel

or

transfer

a

VAT

registration

online

through

your

VAT

online

account

by

post

using

form

What

happens

next

It

usually

takes

weeks

for

HMRC

to

confirm

the

transfer

If

you

’re

selling

your

business

cancel

your

accountant

’s

access

to

your

VAT

online

account

for

example

if

you

authorised

them

to

deal

with

your

VAT

cancel

any

direct

debits

on

your

VAT

online

account

You

must

also

give

your

records

to

the

buyer

if

you

’re

passing

on

your

VAT

number

If

you

’re

buying

a

business

contact

HMRC

within

days

of

the

transfer

application

if

you

want

to

keep

the

seller

’s

accountant

replace

any

self

billing

arrangements

with

new

ones

set

up

new

direct

debits

on

your

VAT

online

account


Overview

When

you

set

up

your

limited

company

you

automatically

get

different

reporting

dates

for

the

first

annual

accounts

you

send

to

Companies

House

Company

Tax

Return

you

send

to

HM

Revenue

and

Customs

HMRC

You

may

also

have

to

send

file

tax

returns

to

cover

your

first

year

in

business

Annual

accounts

Your

first

accounts

usually

cover

more

than

months

This

is

because

they

start

on

the

day

your

company

was

set

up

incorporated

end

on

the

accounting

reference

date

that

Companies

House

sets

for

the

end

of

your

company

’s

financial

year

this

is

the

last

day

of

the

month

your

company

was

set

up

Company

Tax

Return

The

period

covered

by

your

tax

return

your

accounting

period

for

Corporation

Tax

ca

n’t

be

longer

than

months

So

you

may

have

to

file

tax

returns

to

cover

the

period

of

your

first

accounts

If

you

do

you

’ll

also

have

payment

deadlines

In

following

years

you

then

normally

only

file

one

tax

return

and

it

will

usually

cover

the

same

financial

year

as

your

accounts

What

you

must

do

The

dates

of

your

first

tax

return

and

whether

you

file

or

one

depend

on

whether

your

company

started

trading

on

the

same

day

it

was

set

up

did

n’t

start

trading

until

after

it

was

set

up

You

started

trading

the

day

your

company

set

up

File

Company

Tax

Returns

if

your

company

started

trading

on

the

same

day

it

was

set

up

one

for

your

company

’s

first

months

and

one

for

the

rest

of

the

time

covered

by

your

company

’s

first

accounts

Example

Action

Date

Company

set

up

and

started

trading

May

First

accounting

period

for

Corporation

Tax

ends

May

Accounting

reference

date

May

Second

accounting

period

for

Corporation

Tax

ends

May

Prepare

your

first

set

of

accounts

for

May

to

May

Then

file

your

first

tax

return

for

May

to

May

second

tax

return

for

to

May

After

you

do

this

your

accounts

and

tax

returns

will

normally

cover

your

company

’s

financial

year

from

June

to

May

You

started

trading

after

your

company

set

up

Limited

companies

can

be

dormant

for

Corporation

Tax

between

setting

up

incorporating

and

starting

to

trade

for

the

first

time

HM

Revenue

and

Customs

HMRC

has

detailed

guidance

on

what

counts

as

dormant

for

Corporation

Tax

You

tell

HMRC

the

date

that

you

started

to

trade

when

you

register

for

Corporation

Tax

What

you

have

to

do

if

your

company

was

dormant

depends

on

whether

you

registered

for

Corporation

Tax

before

your

accounting

reference

date

You

registered

for

Corporation

Tax

before

your

accounting

reference

date

You

usually

do

n’t

file

a

tax

return

for

the

period

you

were

dormant

prepare

your

first

tax

return

to

cover

the

period

you

were

trading

File

tax

returns

if

you

were

trading

for

more

than

months

one

for

the

first

months

of

trading

and

one

for

the

rest

of

the

time

Example

Action

Date

Company

set

up

May

Started

trading

July

Register

for

Corporation

Tax

August

Accounting

reference

date

May

Prepare

accounts

for

May

to

May

Then

file

one

tax

return

for

your

trading

period

from

July

to

May

After

you

do

this

your

dates

for

accounts

and

tax

returns

will

normally

match

your

company

’s

financial

year

from

June

to

May

every

year

Check

the

notice

to

deliver

a

Company

Tax

Return

you

get

after

your

first

year

If

it

covers

your

dormant

and

trading

periods

you

must

file

tax

returns

one

for

your

trading

period

and

one

for

your

dormant

period

You

did

n’t

register

for

Corporation

Tax

before

your

accounting

reference

date

You

must

file

tax

returns

one

for

the

period

you

were

dormant

and

one

for

the

period

you

were

trading

Example

Action

Date

Company

set

up

May

Started

trading

July

Accounting

reference

date

May

Prepare

one

set

of

accounts

for

May

to

May

Then

file

your

first

tax

return

for

your

dormant

period

from

May

to

July

second

tax

return

for

your

trading

period

from

July

to

May

After

you

do

this

your

dates

for

accounts

and

tax

returns

will

normally

match

your

company

’s

financial

year

from

June

to

May

every

year


Overview

You

must

tell

Companies

House

if

you

change

your

company

’s

name

address

directors

and

company

secretaries

including

changes

to

their

details

type

for

example

becoming

a

public

limited

company

or

unlimited

company

share

for

example

issuing

new

shares

or

changing

your

share

structure

constitution

and

articles

of

association

how

your

company

is

run

mortgages

and

loan

guarantees

sometimes

called

charges

for

example

if

the

company

takes

out

a

secured

loan

You

may

need

your

company

’s

agreement

before

you

can

make

some

changes

You

may

also

need

to

tell

HM

Revenue

and

Customs

HMRC

about

company

changes

When

to

tell

Companies

House

You

must

tell

Companies

House

within

days

if

you

make

changes

to

where

you

keep

your

company

records

your

directors

or

their

personal

details

change

for

example

their

address

company

secretaries

You

must

tell

Companies

House

within

days

if

you

make

changes

to

your

constitution

or

articles

of

association

You

must

tell

Companies

House

within

a

month

if

you

issue

more

shares

in

your

company

You

must

tell

Companies

House

all

other

changes

within

days

How

to

tell

Companies

House

You

can

either

use

the

Companies

House

online

service

if

it

’s

available

for

the

change

you

need

to

make

download

and

fill

in

paper

forms

Get

agreement

from

your

company

You

usually

need

to

get

directors

or

entitled

shareholders

to

vote

known

as

passing

a

resolution

on

whether

or

not

to

make

some

changes

Things

that

usually

need

a

resolution

include

changing

your

company

name

removing

a

director

changing

your

company

’s

constitution

and

articles

of

association

how

your

company

is

run

changing

your

company

’s

share

structure

Most

resolutions

simply

need

more

shareholders

to

agree

than

disagree

called

an

ordinary

resolution

They

may

be

simply

done

by

a

show

of

hands

at

a

meeting

Ordinary

resolutions

are

used

for

most

routine

changes

for

example

increasing

a

company

’s

share

capital

Some

decisions

for

example

changing

your

articles

might

require

a

or

even

majority

called

a

special

resolution

or

extraordinary

resolution

Your

company

articles

will

usually

tell

you

if

you

need

a

resolution

and

what

type

it

should

be

You

must

let

your

shareholders

and

auditors

if

relevant

know

when

there

’s

going

to

be

a

vote

on

a

resolution

You

must

file

special

or

extraordinary

resolutions

with

Companies

House

within

days

of

passing

them

Shareholder

voting

for

special

and

extraordinary

resolutions

When

you

’re

working

out

the

majority

in

special

or

extraordinary

resolutions

you

count

the

number

of

shares

that

give

the

owner

the

right

to

vote

rather

than

the

number

of

shareholders

How

to

hold

a

resolution

You

do

not

always

need

to

have

a

meeting

to

pass

a

resolution

If

enough

shareholders

or

directors

have

told

you

they

agree

you

can

usually

confirm

the

resolution

in

writing

You

must

write

to

all

shareholders

letting

them

know

about

the

outcome

of

a

resolution

Company

name

A

company

can

change

its

name

either

by

a

special

resolution

permission

given

in

the

company

’s

articles

of

association

Your

new

name

must

follow

all

the

rules

for

company

names

Your

company

name

will

not

officially

change

until

Companies

House

registers

it

Register

online

You

can

use

the

Companies

House

online

service

to

file

changes

of

name

by

special

resolution

only

It

costs

to

file

or

for

the

same

day

service

Register

by

post

If

you

’re

applying

by

special

resolution

Download

and

fill

in

form

You

must

attach

a

copy

of

your

resolution

with

your

application

Send

your

form

and

a

cheque

for

to

the

address

on

the

form

or

for

the

same

day

service

If

you

’re

registering

with

permission

from

the

articles

of

association

Download

and

fill

in

form

Send

your

form

and

a

cheque

for

to

the

address

on

the

form

or

for

the

same

day

service

Company

address

You

must

tell

Companies

House

if

you

want

to

change

your

registered

office

address

the

address

where

you

keep

your

records

and

which

records

you

’ll

keep

there

Your

address

will

not

officially

change

until

it

’s

registered

at

Companies

House

Your

company

’s

new

addresses

must

be

in

the

same

part

of

the

UK

that

the

company

was

registered

incorporated

For

example

if

your

company

was

registered

in

Scotland

the

new

registered

office

address

must

be

in

Scotland

You

must

re

incorporate

your

company

if

you

move

to

another

part

of

the

UK

for

example

from

England

to

Scotland

Companies

House

will

tell

HM

Revenue

and

Customs

HMRC

that

you

’ve

changed

your

registered

office

address

Register

online

You

can

use

the

Companies

House

online

service

Register

by

post

Download

and

fill

in

a

change

of

address

form

Send

your

completed

form

to

the

Companies

House

address

on

the

form

Directors

and

company

secretaries

You

must

tell

Companies

House

about

changes

to

your

company

’s

directors

and

secretaries

such

as

new

appointments

resignations

changes

to

personal

details

for

example

residential

addresses

Register

online

You

can

use

the

Companies

House

online

service

Register

by

post

You

can

send

your

changes

by

post

Download

and

fill

in

the

change

forms

you

need

and

send

them

to

the

address

on

the

forms

Shares

You

must

tell

Companies

House

about

any

changes

to

your

company

’s

share

structure

that

you

make

outside

your

annual

return

You

may

need

a

special

resolution

to

change

your

company

’s

share

structure

This

includes

if

you

change

the

number

of

shares

the

company

has

and

their

total

value

this

is

your

share

capital

the

part

of

your

company

’s

money

that

comes

from

shares

change

how

your

shares

are

distributed

cancel

any

of

your

shares

change

denominate

your

shares

into

other

currencies

You

must

tell

Companies

House

within

a

month

if

you

issue

more

shares

in

your

company

You

must

report

all

other

changes

to

your

share

structure

within

days

Documents

you

must

provide

You

must

include

a

notice

about

the

change

you

’ve

made

and

a

statement

declaring

the

company

’s

total

number

of

shares

the

total

value

of

those

shares

how

many

shares

have

been

paid

for

or

not

paid

for

This

is

sometimes

known

as

a

statement

of

capital

Your

shares

may

be

normal

ordinary

or

have

special

rights

or

restrictions

For

each

type

of

share

your

company

has

you

must

declare

the

rights

that

come

with

it

how

many

of

the

shares

are

issued

their

total

value

before

any

additional

costs

are

added

An

accountant

can

help

you

prepare

your

statement

of

capital

Register

online

You

can

register

changes

to

the

shares

your

company

issues

online

You

must

register

all

other

changes

to

your

shares

by

post

Register

by

post

You

can

send

your

changes

by

post

Download

and

fill

in

the

share

change

forms

depending

on

the

changes

you

’re

making

Send

your

completed

forms

a

copy

of

your

resolution

if

needed

and

your

statement

of

capital

to

the

address

on

the

forms

Constitution

and

articles

of

association

You

’ll

need

agreement

from

your

shareholders

before

changing

your

company

’s

articles

of

association

the

rules

about

how

your

company

is

run

This

can

include

changes

to

your

company

’s

objects

what

your

company

does

as

a

business

When

you

must

change

your

constitution

You

can

change

your

constitution

whenever

your

shareholders

agree

to

the

change

in

a

resolution

You

must

also

change

your

constitution

if

a

change

in

the

law

means

your

constitution

would

be

illegal

ordered

to

by

the

courts

or

a

regulating

authority

for

example

the

Charity

Commission

tells

you

to

change

it

Sending

your

changes

You

must

include

a

copy

of

both

the

resolution

you

passed

and

the

new

articles

of

association

when

you

make

any

changes

to

your

company

’s

constitution

Depending

on

why

you

’re

making

the

change

you

may

also

need

to

fill

in

one

of

the

following

a

statement

of

company

objects

if

your

company

is

changing

the

objects

in

its

articles

change

of

constitution

by

enactment

if

your

change

is

because

of

a

change

in

the

law

change

of

constitution

by

order

of

court

or

other

authority

if

your

change

has

been

ordered

Send

the

copy

of

the

resolution

the

copy

of

your

new

articles

and

completed

form

if

any

to

Companies

House

If

a

special

enactment

makes

the

change

you

must

include

a

copy

of

the

enactment

Deadline

You

must

send

a

copy

of

the

resolution

within

days

of

it

being

agreed

a

copy

of

the

amended

articles

of

association

within

days

of

them

taking

effect

any

forms

if

needed

within

days

of

the

changes

Mortgages

and

loan

guarantees

You

can

use

your

company

’s

assets

as

a

security

for

a

loan

or

overdraft

sometimes

known

as

charges

for

example

a

mortgage

for

a

property

You

must

register

details

about

any

company

charges

with

Companies

House

including

information

about

property

or

projects

that

are

being

backed

by

the

charge

You

must

also

register

changes

to

charges

you

’ve

previously

registered

for

example

when

a

charge

’s

been

paid

in

part

or

in

full

You

must

register

charges

within

days

from

when

they

’re

set

up

you

will

need

a

court

order

to

register

them

later

Register

online

You

can

use

the

Companies

House

online

service

It

costs

to

register

online

Register

by

post

You

can

send

changes

to

your

charges

by

post

Download

and

fill

in

the

forms

you

need

and

send

them

to

the

address

on

the

forms

It

costs

to

register

by

post

Companies

House

will

reject

your

application

if

it

’s

wrong

or

incomplete

You

can

register

for

informal

correction

if

you

want

Companies

House

to

be

able

to

correct

certain

types

of

information

required

to

your

form

Once

you

’re

registered

Companies

House

will

contact

you

if

they

need

more

information

or

for

permission

to

make

a

correction


About

the

awards

The

Queen

’s

Awards

for

Enterprise

are

for

outstanding

achievement

by

UK

businesses

in

the

categories

of

innovation

international

trade

sustainable

development

promoting

opportunity

through

social

mobility

Find

out

if

your

business

is

eligible

What

happens

if

your

company

wins

If

you

win

you

’ll

be

invited

to

a

Royal

reception

presented

with

the

award

at

your

company

by

one

of

The

Queen

’s

representatives

a

Lord

Lieutenant

able

to

fly

The

Queen

’s

Awards

flag

at

your

main

office

and

use

the

emblem

on

your

marketing

materials

for

example

on

your

packaging

advertisements

stationery

and

website

given

a

Grant

of

Appointment

an

official

certificate

and

a

commemorative

crystal

trophy

The

awards

are

valid

for

years

Winners

have

reported

benefiting

from

worldwide

recognition

increased

commercial

value

greater

press

coverage

and

a

boost

to

staff

morale

Find

out

when

winners

are

announced

Previous

winners

View

details

of

previous

Queen

’s

Awards

winners

Eligibility

To

apply

for

the

Queen

’s

Award

for

Enterprise

your

organisation

must

be

based

in

the

UK

including

the

Channel

Islands

and

the

Isle

of

Man

file

its

Company

Tax

Returns

with

HM

Revenue

and

Customs

HMRC

be

a

self

contained

enterprise

that

markets

its

own

products

or

services

and

is

under

its

own

management

have

at

least

full

time

UK

employees

or

part

time

equivalents

demonstrate

strong

corporate

social

responsibility

Your

organisation

can

be

a

business

or

non

profit

Each

of

the

award

categories

has

additional

entry

criteria

International

Trade

To

apply

for

the

International

Trade

award

you

must

also

have

made

a

minimum

of

in

overseas

sales

in

the

first

year

of

your

entry

and

show

year

on

year

growth

prove

that

your

organisation

has

achieved

outstanding

growth

in

overseas

earnings

relative

to

your

business

size

and

sector

prove

steep

year

on

year

growth

without

dips

in

overseas

sales

over

years

or

substantial

year

on

year

growth

without

dips

over

years

Innovation

To

apply

for

the

Innovation

award

you

must

also

have

an

innovation

that

has

not

been

sold

before

have

had

your

innovation

available

on

the

market

for

at

least

years

have

recovered

all

the

investments

made

in

your

innovation

or

show

that

the

innovation

will

recover

its

full

costs

in

future

show

outstanding

commercial

success

as

a

result

of

innovation

over

years

or

continuous

commercial

success

over

years

Your

innovation

should

be

in

one

of

the

following

categories

invention

design

or

production

of

goods

performance

of

services

marketing

and

distribution

after

sale

support

of

goods

or

services

Sustainable

Development

To

apply

for

the

Sustainable

Development

award

you

must

also

show

how

you

have

achieved

outstanding

sustainable

development

for

more

than

years

provide

evidence

of

the

benefits

or

positive

outcomes

of

your

actions

or

interventions

Promoting

Opportunity

through

social

mobility

To

apply

for

this

award

your

organisation

must

also

have

supported

people

from

disadvantaged

backgrounds

in

improving

their

job

skills

and

their

chances

of

finding

work

This

includes

doing

one

or

more

of

the

following

for

at

least

years

providing

work

experience

or

careers

advice

mentoring

offering

interview

and

job

related

training

making

sure

your

recruitment

process

is

open

to

everyone

You

’ll

need

to

prove

the

benefits

for

the

people

you

’ve

supported

your

organisation

your

employees

the

wider

community

Apply

The

Queen

’s

Awards

for

Enterprise

are

free

to

enter

You

can

apply

for

more

than

one

award

You

’ll

need

to

create

an

account

and

register

your

details

answer

questions

about

your

eligibility

this

should

take

less

than

minutes

submit

your

application

by

midday

on

September

Apply

now

Queen

’s

Awards

Helpline

Contact

the

Queen

’s

Awards

Helpline

if

you

need

help

After

you

've

applied

awards

Winners

have

been

announced

in

the

London

Gazette

The

date

of

the

royal

reception

is

to

be

confirmed

awards

Time

Step

May

New

application

period

opens

for

awards

Midday

September

Application

period

closes

October

Shortlisted

organisations

notified

November

Shortlisted

organisations

asked

to

provide

verified

commercial

figures

April

Winning

organisations

notified

April

Unsuccessful

organisations

receive

feedback

on

their

applications

April

Winners

officially

announced

in

the

London

Gazette

To

be

confirmed

Representatives

from

the

winning

organisations

invited

to

attend

a

royal

reception


Overview

When

a

company

is

dissolved

all

of

its

assets

pass

to

the

Crown

and

are

legally

known

as

bona

vacantia

ownerless

property

Assets

include

property

and

land

mortgages

shares

intellectual

property

for

example

trademarks

registered

designs

and

patents

Claiming

or

buying

assets

You

may

be

able

to

claim

money

back

or

buy

assets

from

the

dissolved

company

by

getting

a

court

order

to

restore

the

company

if

they

owe

you

money

buying

or

claiming

some

of

their

assets

if

you

’re

affected

by

the

company

closing

applying

for

a

discretionary

grant

if

you

were

a

shareholder

You

can

get

legal

advice

about

the

best

way

to

claim

back

your

money

Get

a

court

order

to

restore

a

company

You

may

be

able

to

apply

for

a

court

order

to

restore

a

company

if

you

did

business

with

them

you

worked

for

them

they

owed

you

money

when

they

were

dissolved

you

’re

responsible

for

their

employee

pension

fund

you

have

a

shared

or

competing

interest

in

land

you

were

a

shareholder

or

director

when

it

was

dissolved

You

may

be

able

to

restore

the

company

without

a

court

order

if

you

were

a

director

or

shareholder

of

a

dissolved

company

How

to

apply

Download

and

fill

in

a

claim

to

restore

by

court

order

form

to

apply

for

court

order

restoration

in

England

and

Wales

HM

Courts

and

Tribunals

service

has

guidance

notes

on

filling

in

form

if

you

need

help

Find

the

company

’s

registered

office

and

send

your

completed

form

to

their

nearest

county

court

that

deals

with

bankruptcy

If

you

’re

not

sure

where

to

send

the

form

then

contact

the

Royal

Courts

of

Justice

You

’ll

also

need

to

include

the

court

fee

cash

postal

order

or

cheque

made

payable

to

Her

Majesty

’s

Courts

and

Tribunals

Service

a

witness

statement

containing

the

supporting

information

outlined

in

section

of

the

Treasury

Solicitor

’s

guide

to

company

restoration

In

Scotland

Apply

to

the

Court

of

Session

if

the

initial

value

of

the

company

’s

shares

that

have

been

paid

for

paid

up

capital

is

more

than

Apply

to

the

local

sheriff

court

for

other

companies

You

’ll

then

have

to

serve

a

petition

to

restore

on

the

Registrar

of

Companies

in

Scotland

and

any

other

bodies

the

court

asks

you

to

In

Northern

Ireland

Apply

by

serving

an

originating

summons

on

the

Royal

Courts

of

Justice

You

also

need

to

send

this

to

the

Registrar

of

Companies

in

Northern

Ireland

along

with

a

witness

statement

in

support

of

the

application

What

happens

next

If

your

claim

is

accepted

the

court

will

issue

an

order

to

restore

a

company

you

’ll

be

sent

this

and

you

must

send

it

on

to

the

Registrar

of

Companies

Once

they

have

it

they

will

restore

the

company

You

’ll

then

need

to

take

further

action

to

try

and

get

your

money

get

a

judgment

from

court

for

the

amount

of

the

money

you

’re

owed

together

with

interest

and

costs

issue

a

statutory

demand

take

out

a

winding

up

petition

Buy

a

dissolved

company

's

assets

You

may

be

able

to

claim

or

buy

an

asset

belonging

to

a

dissolved

company

by

asking

the

body

representing

the

Crown

This

is

known

as

referring

an

asset

Who

you

ask

depends

on

where

the

company

was

registered

Anybody

can

refer

an

asset

for

example

if

you

’re

the

leaseholder

of

a

property

where

the

company

owned

the

freehold

you

want

to

buy

or

are

affected

by

land

owned

by

the

company

you

want

to

buy

other

assets

of

the

company

like

shares

trade

marks

or

copyrights

you

’re

a

shareholder

trying

to

get

cash

held

by

the

company

How

to

refer

an

asset

The

Treasury

Solicitor

looks

after

dissolved

company

assets

in

England

and

Wales

but

not

Cornwall

or

Lancashire

Find

out

how

to

refer

an

asset

to

the

Treasury

Solicitor

You

can

also

write

to

Other

bodies

that

represent

the

Crown

Elsewhere

dissolved

companies

assets

are

dealt

with

by

in

Cornwall

and

Lancashire

Farrer

and

Co

in

Scotland

The

Queen

’s

and

Lord

Treasurer

’s

Remembrancer

in

Northern

Ireland

phone

or

write

to

the

Crown

Solicitor

’s

Office

for

Northern

Ireland

Apply

for

a

discretionary

grant

You

may

be

able

to

get

back

a

dissolved

company

’s

assets

if

you

were

one

of

its

shareholders

How

to

apply

In

England

and

Wales

but

not

Cornwall

or

Lancashire

you

must

apply

to

the

Treasury

Solicitor

How

you

apply

depends

on

whether

the

company

can

be

restored

or

not

The

Treasury

Solicitor

has

guidance

on

what

you

should

do

if

the

company

can

be

restored

the

company

can

not

be

restored

Companies

in

Scotland

Northern

Ireland

Cornwall

and

Lancashire

Property

owned

by

dissolved

companies

is

dealt

with

in

Cornwall

and

Lancashire

Farrer

and

Co

in

Scotland

The

Queen

’s

and

Lord

Treasurer

’s

Remembrancer

in

Northern

Ireland

the

Crown

Solicitor

’s

Office

for

Northern

Ireland


How

to

make

a

claim

You

can

apply

to

a

county

court

to

claim

money

you

’re

owed

by

a

person

or

business

This

is

known

as

making

a

court

claim

It

often

used

to

be

known

as

taking

someone

to

a

small

claims

court

A

mediation

service

could

be

quicker

and

cheaper

than

going

to

court

Mediation

is

when

an

impartial

person

helps

both

sides

work

out

an

agreement

The

process

is

different

in

Scotland

and

Northern

Ireland

Make

a

claim

Make

your

claim

online

if

you

’re

claiming

for

a

fixed

specified

amount

of

money

Download

and

fill

in

a

paper

claim

form

if

you

’re

claiming

for

an

unspecified

amount

of

money

You

can

also

use

the

paper

claim

form

to

claim

for

a

fixed

amount

Send

the

paper

form

to

the

County

Court

Money

Claims

Centre

You

must

pay

a

court

fee

when

you

make

a

claim

What

happens

next

You

might

have

to

go

to

a

court

hearing

if

the

other

person

or

business

the

defendant

denies

owing

the

money

and

you

disagree

with

their

response

You

can

get

the

court

to

order

them

to

pay

if

they

do

not

respond

to

your

claim

admit

they

owe

you

but

do

not

pay

If

they

still

do

not

pay

you

can

ask

the

court

to

take

further

steps

to

collect

the

money

for

example

by

using

bailiffs

Court

fees

You

must

pay

a

court

fee

when

you

make

your

claim

If

you

know

the

claim

amount

The

court

fee

is

based

on

the

amount

you

’re

claiming

plus

interest

Claim

amount

Fees

Up

to

to

to

to

to

to

to

to

of

the

claim

More

than

To

calculate

of

the

value

of

the

claim

take

the

amount

you

’re

claiming

and

multiply

it

by

If

necessary

round

down

the

result

to

the

nearest

The

fee

will

be

calculated

for

you

if

you

make

your

claim

online

If

you

do

not

know

the

claim

amount

Use

the

paper

claim

form

if

you

do

not

know

the

exact

amount

you

can

not

make

a

claim

online

You

’ll

need

to

estimate

the

amount

you

’re

claiming

and

pay

the

fee

for

that

amount

For

example

if

you

estimate

you

’re

claiming

between

and

you

’d

have

to

pay

If

you

leave

the

amount

claimed

blank

the

fee

is

Pay

the

court

fee

Pay

by

credit

or

debit

card

if

you

’re

making

a

claim

online

If

you

use

the

paper

claim

form

pay

by

credit

or

debit

card

by

sending

a

letter

with

your

form

asking

to

pay

by

card

Include

your

telephone

number

and

a

suitable

time

for

the

court

to

call

you

and

take

the

payment

You

can

also

pay

by

postal

order

or

cheque

payable

to

HM

Courts

and

Tribunals

Service

if

you

use

the

paper

claim

form

You

may

have

to

pay

more

fees

later

on

for

example

if

there

’s

a

court

hearing

or

you

need

to

get

a

judgment

enforced

You

may

be

able

to

claim

the

fees

back

if

you

win

the

case

Find

out

more

about

court

fees

Claim

the

interest

You

can

claim

interest

on

the

money

you

’re

owed

The

interest

will

be

calculated

for

you

if

you

claim

for

an

unspecified

amount

You

need

to

work

out

the

interest

yourself

if

you

’re

claiming

for

a

fixed

specified

amount

of

money

Work

out

the

interest

If

you

’re

owed

money

by

another

business

you

can

charge

interest

on

a

late

commercial

payment

For

other

types

of

debt

the

rate

is

usually

To

calculate

this

use

the

steps

below

Work

out

the

yearly

interest

take

the

amount

you

’re

claiming

and

multiply

it

by

which

is

Work

out

the

daily

interest

divide

your

yearly

interest

from

step

by

the

number

of

days

in

a

year

Work

out

the

total

amount

of

interest

multiply

the

daily

interest

from

step

by

the

number

of

days

the

debt

has

been

overdue

After

you

make

your

claim

The

person

or

business

who

owes

you

money

the

defendant

must

respond

to

your

claim

You

’ll

be

sent

a

letter

or

email

telling

you

the

date

they

need

to

respond

by

What

to

do

if

you

get

paid

Tell

the

defendant

when

you

’ve

received

their

payment

How

you

do

this

depends

on

how

you

made

the

claim

If

you

used

a

paper

claim

form

Contact

the

court

where

you

sent

your

claim

If

you

claimed

online

You

can

either

update

your

claim

in

the

Money

Claim

Online

service

call

or

email

the

contact

details

you

use

depends

on

how

much

money

you

’re

claiming

If

your

claim

is

less

than

contact

Civil

Money

Claims

If

your

claim

is

between

and

contact

Money

Claim

Online

If

you

do

not

get

a

response

You

can

ask

the

court

to

order

the

defendant

to

pay

if

they

do

not

respond

to

your

claim

You

need

to

request

a

judgment

if

you

made

your

claim

online

use

request

for

judgment

form

if

you

claimed

a

fixed

specified

amount

using

a

claim

form

use

request

for

judgment

form

if

you

claimed

an

unspecified

amount

using

a

claim

form

If

you

disagree

with

the

response

You

might

have

to

go

to

a

court

hearing

if

the

defendant

says

they

do

not

owe

you

any

money

they

disagree

with

the

amount

you

’ve

claimed

you

do

not

agree

with

how

they

’ve

offered

to

repay

you

The

court

may

send

you

a

questionnaire

asking

for

more

information

on

the

case

If

your

claim

is

under

you

’ll

be

asked

if

you

’d

like

to

use

the

court

’s

small

claims

mediation

service

to

reach

an

agreement

with

the

defendant

Fill

in

the

questionnaire

and

return

it

to

the

court

You

’ll

have

to

pay

an

extra

court

fee

The

judge

might

not

award

you

costs

if

they

think

you

’ve

made

no

effort

to

agree

out

of

court

What

happens

at

the

hearing

Do

not

go

to

court

if

you

have

coronavirus

symptoms

or

if

you

’re

self

isolating

or

in

quarantine

Tell

the

court

if

you

can

not

attend

If

there

’s

a

hearing

you

can

represent

yourself

pay

for

a

barrister

or

solicitor

to

represent

you

ask

someone

to

advise

you

in

court

they

do

not

have

to

be

a

lawyer

ask

someone

to

speak

on

your

behalf

you

might

need

to

get

the

court

’s

permission

Your

hearing

can

be

held

in

the

judge

’s

room

or

a

courtroom

in

a

county

court

if

your

claim

is

for

less

than

There

might

be

a

more

formal

hearing

if

you

’re

claiming

for

more

After

the

hearing

You

’ll

get

a

decision

on

the

day

of

the

hearing

The

court

will

also

send

you

a

copy

of

the

decision

by

post

If

you

win

your

case

the

court

will

order

the

person

or

business

who

owes

you

money

the

debtor

to

pay

you

There

are

ways

the

court

can

collect

your

payment

if

they

ignore

the

court

order

Appeal

the

decision

You

can

appeal

the

decision

if

you

think

the

judge

made

a

mistake

during

the

hearing

You

must

do

this

within

days

of

getting

the

decision

Find

out

which

court

or

tribunal

to

appeal

to

Contact

Citizens

Advice

to

get

advice

on

appealing

Enforce

a

judgment

You

can

ask

the

court

to

collect

payment

from

the

person

or

business

who

owes

you

money

the

debtor

if

they

do

not

pay

you

after

receiving

the

court

order

You

must

pay

a

court

fee

when

you

ask

the

court

to

collect

the

payment

Find

out

what

the

debtor

can

afford

to

pay

Ask

the

court

to

order

the

debtor

to

attend

court

to

provide

evidence

of

their

income

or

spending

for

example

bills

and

statements

If

the

money

is

owed

by

a

business

you

can

ask

for

an

officer

from

the

company

to

attend

court

and

give

details

of

its

accounts

You

can

then

decide

if

you

want

the

court

to

take

further

action

to

collect

your

payment

Send

bailiffs

to

collect

payment

You

can

ask

the

court

to

send

bailiffs

to

collect

the

money

The

bailiff

will

ask

for

payment

within

days

If

the

debt

is

not

paid

the

bailiff

will

visit

the

debtor

’s

home

or

business

to

see

if

anything

can

be

sold

to

pay

the

debt

You

can

apply

to

either

a

county

court

or

the

High

Court

if

you

’re

owed

between

and

You

may

need

legal

advice

if

you

apply

at

the

High

Court

How

you

apply

to

the

court

depends

on

how

you

made

your

claim

You

claimed

online

If

your

reference

number

has

MC

in

it

download

and

fill

in

either

form

to

apply

at

a

county

court

you

must

be

owed

or

less

form

to

apply

at

the

High

Court

you

must

be

owed

at

least

Otherwise

enforce

a

judgment

using

Money

Claim

Online

You

used

a

paper

claim

form

Download

and

fill

in

either

form

to

apply

at

a

county

court

you

must

be

owed

or

less

form

to

apply

at

the

High

Court

you

must

be

owed

at

least

Get

money

deducted

from

wages

You

can

ask

the

court

to

take

money

from

the

debtor

’s

wages

to

pay

the

debt

They

do

this

by

sending

an

order

to

the

debtor

’s

employer

Download

and

fill

in

a

request

for

an

attachment

of

earnings

order

form

Freeze

assets

or

money

in

an

account

The

court

can

freeze

money

in

the

debtor

’s

bank

building

society

or

business

account

Download

and

fill

in

a

request

for

a

third

party

debt

order

form

The

court

will

decide

if

money

from

the

account

can

be

used

to

pay

the

debt

Charge

the

debtor

’s

land

or

property

You

can

ask

the

court

to

charge

the

debtor

’s

land

or

property

Download

and

fill

in

a

request

for

a

charging

order

form

If

the

land

or

property

is

sold

the

debtor

must

pay

this

charge

before

they

get

their

money


Overview

Business

rates

are

charged

on

most

non

domestic

properties

like

shops

offices

pubs

warehouses

factories

holiday

rental

homes

or

guest

houses

You

’ll

probably

have

to

pay

business

rates

if

you

use

a

building

or

part

of

a

building

for

non

domestic

purposes

Business

rates

are

handled

differently

in

Scotland

and

Northern

Ireland

What

to

pay

and

when

Your

local

council

will

send

you

a

business

rates

bill

in

February

or

March

each

year

This

is

for

the

following

tax

year

You

can

also

estimate

your

business

rates

bill

You

can

get

help

with

business

rates

from

your

council

if

you

have

questions

about

your

bill

the

Valuation

Office

Agency

VOA

if

you

think

your

rateable

value

is

wrong

Relief

schemes

You

may

be

able

to

get

business

rates

relief

from

your

local

council

to

reduce

your

bill

This

is

sometimes

automatic

but

you

may

need

to

apply

The

process

depends

on

whether

you

’re

in

England

or

Wales

Who

does

not

need

to

pay

Certain

properties

are

exempt

from

business

rates

for

example

farm

buildings

or

places

used

for

the

welfare

of

disabled

people

If

you

own

a

stable

You

usually

need

to

pay

business

rates

on

your

stables

unless

you

use

your

horses

for

farming

You

may

pay

Council

Tax

instead

if

your

stables

are

in

your

garden

Contact

VOA

to

check

if

you

’re

not

sure

which

you

should

pay

How

your

rates

are

calculated

Business

rates

are

worked

out

based

on

your

property

’s

rateable

value

This

is

its

open

market

rental

value

on

April

based

on

an

estimate

by

the

Valuation

Office

Agency

VOA

You

can

estimate

your

business

rates

by

multiplying

the

rateable

value

by

the

correct

multiplier

an

amount

set

by

central

government

Your

bill

will

be

reduced

if

your

property

’s

eligible

for

business

rates

relief

Business

rates

are

handled

differently

in

Scotland

and

Northern

Ireland

If

you

think

your

rates

are

wrong

You

can

ask

for

your

property

’s

rateable

value

to

be

corrected

if

you

think

it

’s

wrong

If

you

’re

asked

to

provide

rental

information

The

VOA

may

ask

you

to

provide

rental

information

about

your

property

so

they

can

work

out

its

rateable

value

Contact

the

VOA

if

you

need

more

time

to

send

in

your

rental

information

Revaluation

At

revaluation

the

Valuation

Office

Agency

VOA

adjusts

the

rateable

value

of

business

properties

to

reflect

changes

in

the

property

market

It

usually

happens

every

years

The

most

recent

revaluation

came

into

effect

in

England

and

Wales

on

April

based

on

rateable

values

from

April

You

can

check

your

valuation

when

you

estimate

your

business

rates

Business

rates

are

handled

differently

in

Scotland

and

Northern

Ireland

What

happens

at

revaluation

At

revaluation

all

properties

are

given

a

new

rateable

value

multipliers

are

revised

This

means

that

a

change

in

your

rateable

value

does

not

always

mean

a

change

in

your

bill

To

make

sure

your

valuations

are

accurate

you

may

need

to

give

VOA

up

to

date

rental

evidence

for

your

property

at

revaluation

Get

business

rates

relief

You

may

be

able

to

get

a

discount

from

your

local

council

if

you

’re

eligible

for

business

rates

relief

For

example

you

may

be

able

to

get

transitional

relief

so

that

changes

to

your

bill

as

a

result

of

revaluation

are

phased

in

gradually

small

business

relief

so

that

you

pay

no

business

rates

if

your

rateable

value

is

below

Get

help

with

business

rates

You

may

be

able

to

get

a

discount

from

your

local

council

on

your

business

rates

if

you

’re

eligible

for

one

or

more

business

rates

relief

schemes

For

help

with

your

property

’s

rateable

value

contact

the

Valuation

Office

Agency

VOA

For

help

with

your

business

rates

bill

for

example

to

pay

in

instalments

or

rate

relief

contact

your

council

Get

professional

advice

You

can

also

get

help

from

a

qualified

rating

surveyor

through

one

of

the

following

organisations

Royal

Institution

of

Chartered

Surveyors

RICS

Institute

of

Revenues

Rating

and

Valuation

IRRV

Rating

Surveyors

Association

You

may

be

charged

for

any

advice

you

get

from

a

rating

surveyor

right

from

the

start

You

can

call

the

RICS

enquiry

line

for

advice

The

first

minutes

are

free

If

your

business

or

premises

change

Your

business

rates

could

change

if

you

move

or

make

changes

to

your

premises

the

nature

of

your

business

changes

you

sublet

part

of

your

property

you

merge

or

more

properties

into

You

must

report

any

changes

to

ensure

you

’re

paying

the

right

amount

and

do

not

get

a

backdated

increase

in

your

bill

Report

changes

using

the

Valuation

Office

Agency

VOA

service

in

England

or

Wales

Business

rates

are

handled

differently

in

Scotland

and

Northern

Ireland

If

your

premises

are

affected

by

local

disruption

You

may

get

a

temporary

reduction

in

your

business

rates

if

your

premises

are

affected

by

severe

local

disruption

like

flooding

building

or

roadworks

Report

changes

using

the

VOA

service

Working

at

home

You

do

not

usually

have

to

pay

business

rates

for

home

based

businesses

if

you

use

a

small

part

of

your

home

for

your

business

for

example

if

you

use

a

bedroom

as

an

office

sell

goods

by

post

You

may

need

to

pay

business

rates

as

well

as

Council

Tax

if

your

property

is

part

business

and

part

domestic

for

example

if

you

live

above

your

shop

you

sell

goods

or

services

to

people

who

visit

your

property

you

employ

other

people

to

work

at

your

property

you

’ve

made

changes

to

your

home

for

your

business

for

example

converted

a

garage

to

a

hairdresser

’s

Contact

the

Valuation

Office

Agency

VOA

to

find

out

if

you

should

be

paying

business

rates

In

Scotland

contact

your

local

assessor

Pubs

and

licensed

trade

In

England

and

Wales

the

Valuation

Office

Agency

VOA

works

out

your

rateable

value

based

on

the

annual

level

of

trade

excluding

VAT

that

a

pub

is

expected

to

achieve

if

operated

in

a

reasonably

efficient

way

This

is

called

fair

maintainable

trade

and

it

’s

based

on

the

type

of

pub

or

licensed

premises

the

area

it

’s

in

the

services

it

offers

for

example

food

gaming

or

sports

screenings

The

VOA

also

looks

at

rents

and

turnovers

to

work

out

the

fair

maintainable

trade

figure

then

applies

a

percentage

to

work

out

the

rateable

value

The

percentages

are

agreed

with

the

British

Beer

and

Pub

Association

and

they

’re

in

the

VOA

’s

pub

guide

You

can

read

more

about

how

the

VOA

values

pubs

and

other

licensed

premises

for

business

rates

Contact

the

VOA

if

you

want

to

check

the

figures

they

’re

using

or

do

not

agree

with

the

figures

being

used

You

can

also

find

and

check

your

business

rates

valuation

online

You

’ll

need

to

provide

details

of

turnover

excluding

VAT

for

all

sources

such

as

liquor

food

and

gaming

You

can

also

use

the

online

contact

VOA

service

Scotland

In

Scotland

your

local

assessor

works

out

your

rateable

value

If

you

want

to

check

the

figures

they

’re

using

or

do

not

agree

with

the

figures

being

used

contact

your

local

assessor

Self

catering

and

holiday

let

accommodation

If

your

property

is

in

England

and

available

to

let

for

short

periods

that

total

days

or

more

per

year

it

will

be

rated

as

a

self

catering

property

and

valued

for

business

rates

If

your

property

is

in

Wales

it

will

be

rated

as

a

self

catering

property

and

valued

for

business

rates

if

it

’s

both

available

to

let

for

short

periods

that

total

days

or

more

per

year

actually

let

for

days

There

are

different

rules

in

Scotland

The

Valuation

Office

will

work

out

the

rateable

value

of

your

property

based

on

its

type

size

location

quality

and

how

much

income

you

’re

likely

to

make

from

letting

it

If

you

only

let

one

property

and

its

rateable

value

is

less

than

you

may

be

eligible

for

small

business

rate

relief


When

you

need

it

You

’ll

probably

need

planning

permission

if

you

want

to

build

something

new

make

a

major

change

to

your

building

such

as

building

an

extension

change

the

use

of

your

building

To

find

out

if

your

project

will

need

planning

permission

contact

your

local

planning

authority

LPA

through

your

local

council

Find

out

about

the

planning

system

in

Scotland

Wales

and

Northern

Ireland

Applying

for

planning

permission

To

apply

for

planning

permission

contact

your

LPA

through

your

local

council

If

your

project

needs

planning

permission

and

you

do

the

work

without

getting

it

you

can

be

served

an

enforcement

notice

ordering

you

to

undo

all

the

changes

you

have

made

It

’s

illegal

to

ignore

an

enforcement

notice

but

you

can

appeal

against

it

When

you

do

not

need

it

Some

building

projects

do

not

need

planning

permission

This

is

known

as

permitted

development

rights

Building

projects

that

normally

have

permitted

development

rights

include

industrial

premises

and

warehouses

some

outdoor

signs

and

advertisements

though

there

are

special

rules

around

adverts

demolition

but

before

you

begin

you

must

get

approval

to

demolish

from

your

local

planning

authority

LPA

through

your

local

council

There

are

other

projects

that

might

not

need

planning

permission

for

example

projects

that

will

have

no

impact

on

your

neighbours

or

the

environment

If

you

think

this

could

apply

to

your

project

check

with

your

LPA

through

your

local

council

Community

Rights

in

England

If

your

building

project

benefits

the

local

community

and

the

community

supports

it

you

may

not

have

to

go

through

the

normal

planning

permission

process

Neighbourhood

planning

lets

your

community

grant

planning

permission

directly

under

certain

circumstances

After

you

apply

Your

local

planning

authority

LPA

will

decide

whether

to

grant

planning

permission

for

your

project

based

on

its

development

plan

It

will

not

take

into

account

whether

local

people

want

it

To

decide

whether

a

planning

application

fits

with

its

development

plan

an

LPA

will

look

at

the

number

size

layout

siting

and

external

appearance

of

buildings

the

infrastructure

available

such

as

roads

and

water

supply

any

landscaping

needs

what

you

want

to

use

the

development

for

how

your

development

would

affect

the

surrounding

area

for

example

if

it

would

create

lots

more

traffic

In

most

cases

planning

applications

are

decided

within

weeks

In

England

for

unusually

large

or

complex

applications

the

time

limit

is

weeks

If

the

decision

takes

longer

you

can

appeal

Appeals

If

your

application

is

refused

try

to

come

to

an

agreement

with

the

local

planning

authority

LPA

by

adjusting

your

plans

If

you

can

not

reach

an

agreement

you

can

appeal

Appeals

can

take

several

months

to

be

decided

What

you

can

appeal

against

You

can

only

appeal

against

a

decision

if

the

LPA

refuses

your

application

grants

permission

but

with

conditions

you

object

to

refuses

to

change

or

remove

a

condition

of

planning

permission

that

has

been

granted

with

conditions

refuses

to

approve

something

reserved

under

an

outline

permission

planning

permission

for

a

general

idea

not

of

a

specific

plan

refuses

to

approve

something

that

you

were

told

to

build

by

your

LPA

as

part

of

a

previous

planning

permission

the

current

development

was

one

of

the

conditions

stated

in

the

previous

planning

permission

does

not

make

a

decision

on

the

application

within

the

deadline

and

does

not

get

your

written

consent

to

change

the

deadline

serves

you

with

an

enforcement

notice

because

it

thinks

you

have

broken

planning

permission

and

you

do

not

agree

Read

the

guidance

on

the

appeals

process


Who

needs

an

EORI

You

may

need

an

Economic

Operators

Registration

and

Identification

number

EORI

number

if

you

move

goods

between

Great

Britain

England

Scotland

and

Wales

or

the

Isle

of

Man

and

any

other

country

including

the

EU

between

Great

Britain

and

Northern

Ireland

between

Great

Britain

and

the

Channel

Islands

between

Northern

Ireland

and

countries

outside

the

EU

This

guide

is

also

available

in

Welsh

Cymraeg

To

get

an

EORI

number

your

business

usually

needs

to

have

premises

based

in

the

country

you

want

to

import

to

or

export

from

this

is

called

being

established

Your

premises

will

need

to

be

either

a

registered

office

central

headquarters

permanent

business

establishment

premises

where

some

of

your

customs

related

activities

are

taking

place

and

your

HR

and

technical

resources

are

permanently

located

You

do

not

need

an

EORI

number

if

you

’re

moving

goods

for

personal

use

only

If

your

business

is

not

based

in

the

country

you

’re

moving

goods

to

or

from

You

should

still

get

an

EORI

number

if

you

’re

making

a

customs

declaration

check

if

you

’re

eligible

to

make

a

customs

declaration

making

an

entry

summary

declaration

making

an

exit

summary

declaration

making

a

temporary

storage

declaration

making

a

customs

declaration

for

temporary

admission

or

re

export

declaration

where

you

have

a

guarantee

acting

as

a

carrier

for

transporting

goods

by

sea

inland

waterway

or

air

acting

as

a

carrier

connected

to

the

customs

system

and

you

want

to

get

notifications

regarding

the

lodging

or

amendment

of

entry

summary

declarations

established

in

a

common

transit

country

where

the

declaration

is

lodged

instead

of

an

entry

summary

declaration

or

is

used

as

a

pre

departure

declaration

If

you

’re

not

eligible

to

apply

for

an

EORI

number

yourself

you

’ll

need

to

appoint

someone

to

deal

with

customs

on

your

behalf

The

person

you

appoint

will

need

to

get

the

EORI

number

instead

of

you

If

you

’re

based

in

the

Channel

Islands

and

you

move

goods

to

or

from

the

UK

you

do

not

need

an

EORI

number

You

’ll

need

an

EORI

number

if

you

use

HMRC

’s

customs

systems

like

Customs

Handling

of

Import

and

Export

Freight

CHIEF

When

you

’ll

need

your

EORI

number

You

’ll

need

your

EORI

number

if

you

appoint

someone

to

deal

with

customs

for

you

and

are

established

in

the

country

you

’re

importing

to

or

exporting

from

make

customs

declarations

use

customs

systems

such

as

the

CHIEF

system

and

the

Import

Control

System

Northern

Ireland

ICS

NI

apply

for

a

customs

decision

Check

which

EORI

number

you

need

Which

type

of

EORI

number

you

need

and

where

you

get

it

from

depends

on

where

you

’re

moving

goods

to

and

from

You

may

need

more

than

one

If

you

do

not

have

the

right

EORI

number

you

may

have

delays

at

customs

and

increased

costs

for

example

your

goods

may

have

to

be

stored

until

you

get

an

EORI

If

you

’re

moving

goods

to

or

from

Great

Britain

If

you

move

goods

to

or

from

Great

Britain

you

must

get

an

EORI

number

that

starts

with

GB

If

you

already

have

an

EORI

number

and

it

does

not

start

with

GB

you

must

apply

for

a

GB

EORI

number

If

you

’re

moving

goods

to

or

from

Northern

Ireland

You

may

also

need

an

EORI

number

starting

with

XI

if

you

move

goods

to

or

from

Northern

Ireland

You

do

not

need

an

EORI

number

starting

with

XI

if

you

already

have

an

EORI

number

from

an

EU

country

If

your

business

will

be

making

declarations

or

getting

a

customs

decision

in

the

EU

You

may

need

an

EU

EORI

number

from

an

EU

country

Contact

the

customs

authority

in

an

EU

country

to

get

an

EORI

number

You

do

not

need

an

EORI

number

from

an

EU

country

if

you

already

have

an

EORI

number

starting

with

XI

If

you

move

goods

to

or

from

Northern

Ireland

You

must

have

an

Economic

Operators

Registration

and

Identification

number

EORI

number

that

starts

with

XI

if

you

move

goods

into

Northern

Ireland

from

Great

Britain

England

Scotland

and

Wales

move

goods

from

Northern

Ireland

to

another

non

EU

country

make

a

declaration

in

Northern

Ireland

apply

for

a

customs

decision

in

Northern

Ireland

You

only

need

to

declare

certain

goods

you

move

from

Northern

Ireland

to

Great

Britain

Check

if

you

need

to

make

an

export

declaration

and

will

need

an

EORI

number

that

starts

with

XI

Only

people

or

organisations

based

in

Northern

Ireland

or

the

EU

can

be

named

as

the

declarant

on

import

and

export

declarations

made

in

Northern

Ireland

You

do

not

need

an

EORI

number

if

you

only

move

goods

on

the

island

of

Ireland

or

between

an

EU

country

and

Northern

Ireland

If

you

already

have

an

EU

EORI

number

you

do

not

need

to

apply

for

an

XI

EORI

number

Find

out

how

to

apply

for

an

XI

EORI

number

Get

help

and

advice

if

you

move

goods

between

Great

Britain

and

Northern

Ireland

Sign

up

for

the

Trader

Support

Service

to

get

advice

on

EORI

numbers

and

moving

goods

between

Great

Britain

and

Northern

Ireland

Find

more

guidance

on

moving

goods

to

and

from

Northern

Ireland

Apply

for

an

EORI

number

Apply

for

an

EORI

number

that

starts

with

GB

To

apply

for

an

Economic

Operators

Registration

and

Identification

number

EORI

number

you

need

your

Unique

Taxpayer

Reference

UTR

find

your

UTR

if

you

do

not

know

it

business

start

date

and

Standard

Industrial

Classification

SIC

code

these

are

in

the

Companies

House

register

Government

Gateway

user

ID

and

password

VAT

number

and

effective

date

of

registration

if

you

’re

VAT

registered

these

are

on

your

VAT

registration

certificate

National

Insurance

number

if

you

’re

an

individual

or

a

sole

trader

If

you

do

not

already

have

a

Government

Gateway

user

ID

you

’ll

be

able

to

create

one

when

you

apply

Apply

for

a

GB

EORI

number

You

’ll

get

your

GB

EORI

number

immediately

unless

HMRC

needs

to

make

any

checks

on

your

application

If

they

do

it

can

take

up

to

working

days

Apply

for

an

EORI

number

that

starts

with

XI

Before

you

apply

check

you

’re

eligible

for

an

XI

EORI

number

You

must

have

applied

for

a

GB

EORI

number

before

you

can

get

an

XI

EORI

number

Once

you

have

your

GB

EORI

number

then

fill

in

an

enquiry

form

making

sure

you

tick

the

box

to

say

you

will

be

trading

with

Northern

Ireland

or

are

based

in

Northern

Ireland

tick

the

box

saying

your

enquiry

is

a

Query

regarding

a

current

EORI

number

application

You

’ll

get

your

XI

EORI

within

days

Get

help

with

an

EORI

number

You

can

check

the

status

of

an

application

you

have

already

made

Fill

in

an

enquiry

form

if

you

have

forgotten

your

EORI

number

your

details

have

changed

or

you

have

a

question

about

your

application


Eligibility

You

may

be

able

to

pay

less

Capital

Gains

Tax

when

you

sell

or

dispose

of

all

or

part

of

your

business

Business

Asset

Disposal

Relief

means

you

’ll

pay

tax

at

on

all

gains

on

qualifying

assets

Business

Asset

Disposal

Relief

was

known

as

Entrepreneurs

Relief

before

April

If

you

’re

selling

all

or

part

of

your

business

To

qualify

for

relief

both

of

the

following

must

apply

for

at

least

years

up

to

the

date

you

sell

your

business

you

’re

a

sole

trader

or

business

partner

you

’ve

owned

the

business

for

at

least

years

The

same

conditions

apply

if

you

’re

closing

your

business

instead

You

must

also

dispose

of

your

business

assets

within

years

to

qualify

for

relief

If

you

’re

selling

shares

or

securities

To

qualify

both

of

the

following

must

apply

for

at

least

years

up

to

the

date

you

sell

your

shares

you

’re

an

employee

or

office

holder

of

the

company

or

one

in

the

same

group

the

company

’s

main

activities

are

in

trading

rather

than

non

trading

activities

like

investment

or

it

’s

the

holding

company

of

a

trading

group

There

are

also

other

rules

depending

on

whether

or

not

the

shares

are

from

an

Enterprise

Management

Incentive

EMI

If

the

shares

are

from

an

EMI

You

must

have

both

bought

the

shares

after

April

been

given

the

option

to

buy

them

at

least

years

before

selling

them

If

the

shares

are

not

from

an

EMI

For

at

least

years

before

you

sell

your

shares

the

business

must

be

a

personal

company

This

means

that

you

have

at

least

of

both

the

shares

voting

rights

You

must

also

be

entitled

to

at

least

of

either

profits

that

are

available

for

distribution

and

assets

on

winding

up

the

company

disposal

proceeds

if

the

company

is

sold

If

the

number

of

shares

you

hold

falls

below

because

the

company

has

issued

more

shares

you

may

still

be

able

to

claim

Business

Asset

Disposal

Relief

You

need

to

choose

or

elect

to

be

treated

as

if

you

had

sold

and

re

bought

your

shares

immediately

before

the

new

shares

were

issued

This

will

create

a

gain

on

which

you

can

claim

Business

Asset

Disposal

Relief

You

can

also

choose

or

elect

to

postpone

paying

tax

on

that

gain

until

you

come

to

sell

your

shares

You

can

do

this

by

completing

the

additional

information

section

of

the

Capital

Gains

summary

form

of

your

tax

return

writing

to

HMRC

if

you

do

not

have

to

complete

a

tax

return

for

the

year

If

the

company

stops

being

a

trading

company

If

the

company

stops

being

a

trading

company

you

can

still

qualify

for

relief

if

you

sell

your

shares

within

years

If

you

’re

selling

assets

you

lent

to

the

business

To

qualify

both

of

the

following

must

apply

you

’ve

sold

at

least

of

your

part

of

a

business

partnership

or

your

shares

in

a

personal

company

you

owned

the

assets

but

let

your

business

partnership

or

personal

company

use

them

for

at

least

one

year

up

to

the

date

you

sold

your

business

or

shares

or

the

date

the

business

closed

If

you

’re

a

trustee

You

may

also

qualify

if

you

’re

a

trustee

selling

assets

held

in

the

trust

Work

out

your

tax

How

you

work

out

your

tax

depends

on

whether

all

your

gains

are

eligible

for

Business

Asset

Disposal

Relief

If

all

your

gains

qualify

for

Business

Asset

Disposal

Relief

Work

out

the

gain

for

all

qualifying

assets

Add

together

the

gains

and

deduct

qualifying

losses

to

work

out

the

total

taxable

gain

that

’s

eligible

for

Business

Asset

Disposal

Relief

Deduct

your

tax

free

allowance

You

’ll

pay

tax

on

what

’s

left

If

you

have

other

gains

How

much

tax

you

pay

on

your

other

gains

depends

on

what

Income

Tax

rate

you

pay

Higher

rate

Income

Tax

payers

For

gains

that

do

not

qualify

for

Business

Asset

Disposal

Relief

you

’ll

pay

on

gains

from

residential

property

on

gains

made

from

other

chargeable

assets

You

can

use

your

tax

free

allowance

against

the

gains

that

would

be

charged

at

the

highest

rates

for

example

where

you

would

pay

tax

Basic

rate

Income

Tax

payers

If

you

’re

a

basic

rate

taxpayer

you

need

to

work

out

the

tax

rate

you

’ll

pay

on

gains

that

are

not

eligible

for

Business

Asset

Disposal

Relief

Work

out

how

much

taxable

income

you

have

deduct

your

Personal

Allowance

and

any

other

Income

Tax

reliefs

you

’re

entitled

to

Deduct

this

amount

from

the

basic

rate

tax

band

for

the

year

you

made

the

gains

for

the

to

tax

year

This

gives

you

the

amount

of

basic

rate

band

you

can

use

against

your

gains

Work

out

your

total

taxable

gain

Use

your

basic

rate

band

first

against

any

gains

eligible

for

Business

Asset

Disposal

Relief

You

’ll

pay

tax

on

these

Use

any

remaining

basic

rate

band

against

your

other

gains

You

’ll

pay

on

gains

made

on

residential

property

and

on

gains

from

all

other

chargeable

assets

For

gains

above

the

basic

rate

band

you

’ll

pay

on

gains

made

on

residential

property

and

on

gains

from

all

other

chargeable

assets

You

can

use

your

tax

free

allowance

against

the

gains

that

would

be

charged

at

the

highest

rates

for

example

where

you

would

pay

tax

Get

help

Contact

HM

Revenue

and

Customs

HMRC

or

get

professional

tax

help

if

you

need

advice

How

to

claim

You

can

claim

Business

Asset

Disposal

Relief

either

through

your

Self

Assessment

tax

return

by

filling

in

Section

A

of

the

Business

Asset

Disposal

Relief

helpsheet

There

’s

no

limit

to

how

many

times

you

can

claim

Business

Asset

Disposal

Relief

You

can

claim

a

total

of

million

in

Business

Asset

Disposal

Relief

over

your

lifetime

You

may

be

able

to

claim

more

if

you

sold

your

assets

before

March

Contact

HMRC

to

find

out

Deadline

Tax

year

when

you

sold

or

closed

your

business

Deadline

to

claim

Business

Asset

Disposal

Relief

to

January

to

January

to

January


Overview

You

can

charge

fees

as

an

entertainment

and

modelling

agency

for

finding

someone

work

The

fees

you

charge

depend

on

if

the

person

is

a

performer

or

worker

a

model

Workers

performers

and

models

need

to

agree

to

your

terms

and

conditions

before

you

can

charge

fees

Terms

and

conditions

Terms

and

conditions

of

your

service

and

your

fees

must

be

agreed

in

writing

for

example

in

a

contract

with

the

worker

performer

or

model

These

must

include

details

of

the

work

finding

services

that

you

’ll

provide

them

any

authority

you

have

to

act

on

behalf

of

them

any

authorisations

to

receive

any

money

on

behalf

of

them

any

fees

or

commissions

you

’ll

charge

for

finding

work

how

your

fee

or

commission

will

be

paid

how

any

commissions

or

fees

will

be

refunded

the

length

of

time

the

worker

performer

or

model

needs

to

give

to

end

the

contract

the

length

of

time

you

need

to

give

to

end

a

worker

performer

or

models

’s

contract

Fees

for

performers

and

workers

You

ca

n’t

charge

fees

or

deduct

money

from

an

entertainment

worker

or

performer

’s

earnings

until

they

agree

to

your

terms

and

conditions

Promotional

fees

for

performers

and

entertainment

workers

not

models

You

can

only

charge

upfront

fees

for

listing

the

worker

or

performer

’s

details

in

promotional

publications

or

on

websites

to

help

them

find

work

Promotional

publication

includes

listing

information

in

publications

or

on

websites

and

photographs

or

audio

or

video

recordings

You

must

give

the

worker

or

performer

a

chance

to

see

any

copies

Other

fees

or

commission

for

finding

work

normally

come

out

of

the

worker

or

performer

’s

earnings

from

the

employment

that

you

found

Fees

for

promoting

performers

You

can

only

charge

fees

days

after

the

start

of

the

contract

if

there

is

a

fee

for

promoting

a

performer

In

that

day

period

the

performer

can

cancel

or

withdraw

from

the

contract

without

penalty

and

wo

n’t

have

to

make

any

payment

You

need

to

show

the

performer

any

promotional

photographs

audio

or

video

before

its

published

They

then

have

days

to

object

to

anything

being

used

You

ca

n’t

charge

the

performer

until

the

days

is

over

or

you

’ve

dealt

with

any

reasonable

requirement

from

the

performer

whichever

is

later

You

can

charge

fees

for

the

following

performers

actors

background

artists

dancers

extras

musicians

singers

other

performers

Fees

for

entertainment

workers

except

models

If

there

is

a

fee

for

promoting

a

worker

you

can

only

charge

this

days

after

the

start

of

the

contract

In

that

day

period

the

worker

can

cancel

or

withdraw

from

the

contract

without

penalty

the

worker

does

n’t

have

to

make

any

payment

under

the

contract

the

worker

can

say

what

information

should

n’t

be

included

in

the

publication

This

covers

the

following

types

of

workers

composer

writer

artist

director

or

producer

production

manager

lighting

cameraman

camera

operator

make

up

artist

clothes

hair

or

make

up

stylist

film

editor

action

arranger

or

co

ordinator

stunt

arranger

costume

or

production

designer

recording

engineer

property

master

film

continuity

person

sound

mixer

photographer

stage

manager

choreographer

or

theatre

designer

Refunds

for

promotional

services

Work

seekers

have

the

right

to

a

refund

if

the

promotional

information

is

n’t

made

available

to

potential

hirers

within

days

of

a

fee

being

paid

Fees

for

fashion

and

photographic

models

You

ca

n’t

charge

fees

or

deduct

money

from

a

model

’s

earnings

until

they

agree

to

your

terms

and

conditions

You

ca

n’t

charge

any

upfront

fees

for

finding

work

for

photographic

and

fashion

models

This

includes

putting

information

about

the

models

in

a

publication

or

website

However

after

you

’ve

found

work

for

a

model

you

can

charge

fees

for

including

information

about

them

in

a

publication

or

website

providing

a

service

to

find

the

model

work

these

fees

must

have

been

agreed

with

the

model

before

you

started

looking

for

work

for

them

Fees

for

other

services

You

can

charge

fees

for

other

services

such

as

producing

a

photo

or

show

reel

You

have

to

put

the

terms

and

conditions

for

these

in

a

separate

document

You

need

to

give

this

to

the

performer

model

or

entertainment

worker

before

providing

these

services

You

ca

n’t

make

using

other

services

you

provide

a

condition

of

you

finding

work

for

someone

You

ca

n’t

charge

fees

until

days

after

the

start

of

the

contract

for

these

services

The

performer

model

or

entertainment

worker

can

cancel

within

these

days

and

wo

n’t

have

to

pay

you

anything


Units

of

measurement

You

must

use

metric

measurements

grams

kilograms

millilitres

or

litres

when

selling

packaged

or

loose

goods

in

England

Scotland

or

Wales

There

are

different

rules

in

Northern

Ireland

The

only

products

you

can

sell

in

imperial

measures

are

draught

beer

or

cider

by

pint

milk

in

returnable

containers

by

pint

precious

metals

by

troy

ounce

You

can

display

an

imperial

measurement

alongside

the

metric

measurement

but

it

can

not

stand

out

more

than

the

metric

measurement

Specified

quantities

Some

goods

must

be

sold

in

fixed

sizes

known

as

specified

quantities

Alcohol

There

are

different

rules

depending

on

whether

you

’re

selling

by

the

glass

or

bottle

By

the

glass

Measures

Still

wine

multiples

of

and

Port

sherry

or

other

fortified

wine

multiples

of

or

Gin

rum

vodka

and

whisky

Either

and

multiples

of

or

and

multiples

of

not

both

on

the

same

premises

Draught

beer

and

cider

Third

half

two

thirds

of

a

pint

and

multiples

of

half

a

pint

There

are

no

specified

quantities

for

sparkling

wine

or

yellow

wine

by

the

glass

or

spirits

other

than

gin

rum

vodka

and

whisky

Packaged

in

bottles

boxes

or

similar

Volume

by

millilitre

ml

Still

wine

Yellow

wine

Sparkling

wine

Fortified

wine

Spirit

drinks

You

can

sell

packaged

alcohol

in

any

volume

if

it

’s

below

the

minimum

or

above

the

maximum

allowed

for

specified

quantities

Minimum

ml

Maximum

ml

Still

wine

Yellow

wine

Sparkling

wine

Fortified

wine

Spirit

drinks

There

are

no

specified

quantities

for

packaged

beer

or

cider

Solid

fuel

You

can

sell

sealed

bags

of

solid

fuel

in

any

size

you

wish

but

if

you

’re

selling

it

loose

you

can

only

sell

it

in

quantities

of

kg

kg

multiples

of

kg

Packaged

goods

Packaged

goods

are

products

that

are

all

of

these

sold

sealed

between

g

and

kg

or

and

litres

the

same

weight

or

volume

as

other

products

of

the

same

type

There

are

ways

to

pack

your

products

Minimum

system

You

can

pack

your

products

so

that

they

contain

at

least

the

quantity

displayed

on

the

label

The

packages

can

contain

more

than

the

label

says

but

not

less

Average

system

You

can

pack

your

products

to

an

average

measurement

that

is

on

the

label

You

must

check

your

packages

to

make

sure

a

random

sample

is

packed

to

meet

all

these

rules

known

as

the

three

packers

rules

the

contents

of

the

packages

must

not

be

less

on

average

than

the

weight

on

the

label

only

a

small

number

can

fall

below

a

certain

margin

of

error

known

as

the

tolerable

negative

error

TNE

no

package

can

be

underweight

by

more

than

twice

the

TNE

Quantity

in

grams

and

millilitres

TNE

as

of

quantity

TNE

in

grams

or

millilitres

to

n

a

to

n

a

to

n

a

to

n

a

to

n

a

to

n

a

to

n

a

to

n

a

more

than

n

a

If

you

’re

calculating

the

TNE

as

a

percentage

of

the

quantity

you

must

round

up

the

weight

or

volume

to

the

nearest

of

a

gram

or

millilitre

Contact

your

local

Trading

Standards

office

for

help

with

packing

to

the

average

system

Read

the

Weights

and

Measures

Packaged

Goods

guidance

for

business

for

more

information

You

must

make

sure

packaged

goods

you

’re

producing

or

importing

are

packed

and

labelled

correctly

You

can

be

fined

or

sent

to

prison

if

you

break

the

rules

Equipment

and

records

Equipment

for

packaged

goods

The

equipment

you

use

to

weigh

or

measure

your

packaged

goods

has

to

be

suitable

There

are

no

hard

and

fast

rules

about

what

equipment

you

should

use

but

you

can

not

use

domestic

scales

to

weigh

goods

you

intend

to

sell

Your

local

Trading

Standards

office

will

tell

you

what

is

suitable

equipment

for

your

business

sector

Trading

Standards

will

check

the

weights

and

measures

of

your

goods

on

your

production

line

to

make

sure

the

equipment

is

accurate

Records

You

must

keep

records

if

you

pack

your

products

using

the

average

system

You

must

record

the

results

of

your

sample

batches

and

show

that

they

meet

the

three

packers

rules

You

do

not

have

to

keep

records

if

you

measure

every

package

or

you

use

the

minimum

system

to

pack

your

products

You

must

keep

your

records

for

at

least

one

year

from

either

the

date

you

ship

the

packages

or

the

use

by

date

on

the

package

whichever

is

shorter

Your

local

Trading

Standards

office

can

advise

you

about

how

to

keep

records

Labelling

packaged

goods

You

must

put

the

weight

or

volume

of

your

packaged

goods

on

the

label

The

quantity

marking

must

be

permanent

easy

to

see

meet

a

minimum

height

requirement

You

can

display

an

imperial

measurement

alongside

the

metric

measurement

but

it

can

not

stand

out

more

than

the

metric

measurement

Food

Read

the

rules

about

what

you

must

show

on

packaged

food

labels

Exporting

packaged

goods

You

must

meet

the

rules

for

packaged

goods

in

the

country

you

’re

exporting

to