Overview

You

can

not

make

a

new

application

to

the

Child

Maintenance

Service

if

the

child

and

the

parent

with

the

main

day

to

day

care

live

abroad

There

are

circumstances

where

the

service

can

help

if

the

paying

parent

lives

abroad

You

can

make

a

child

maintenance

arrangement

yourself

if

one

or

both

parents

live

abroad

Enforcing

a

child

maintenance

decision

You

can

ask

a

court

for

help

if

the

other

parent

does

not

pay

any

child

maintenance

they

owe

you

This

is

known

as

taking

enforcement

action

You

can

not

enforce

an

arrangement

you

’ve

made

yourself

you

need

to

make

it

legally

binding

first

You

can

also

ask

the

court

to

change

an

existing

child

maintenance

decision

or

make

a

new

one

How

you

enforce

change

or

make

a

decision

depends

on

where

the

other

parent

lives

where

your

original

decision

was

made

The

UK

has

a

Reciprocal

Enforcement

of

Maintenance

Orders

REMO

agreement

with

a

number

of

other

countries

Courts

in

REMO

countries

can

enforce

child

maintenance

decisions

made

by

UK

courts

Child

maintenance

decisions

made

in

Scotland

or

Northern

Ireland

The

process

is

different

if

you

want

to

enforce

a

child

maintenance

decision

that

was

originally

made

in

Scotland

or

Northern

Ireland

If

the

decision

was

made

in

Scotland

Contact

the

Scottish

government

for

advice

If

the

decision

was

made

in

Northern

Ireland

Contact

the

Northern

Ireland

Central

Authority

for

advice

If

the

other

parent

lives

abroad

How

you

get

a

decision

recognised

or

enforced

depends

on

whether

the

other

parent

lives

in

a

Reciprocal

Enforcement

of

Maintenance

Orders

REMO

country

Check

the

list

of

REMO

countries

If

the

other

parent

does

not

live

in

a

REMO

country

get

legal

advice

from

a

solicitor

to

find

out

if

you

can

enforce

the

decision

If

the

other

parent

does

live

in

a

REMO

country

contact

your

nearest

Maintenance

Enforcement

Business

Centre

MEBC

They

’ll

send

you

an

application

form

Complete

the

form

and

send

it

back

to

your

MEBC

with

any

supporting

documents

Your

documents

will

be

translated

if

needed

You

do

not

have

to

pay

for

this

Tell

the

MEBC

if

you

do

not

want

the

other

parent

to

see

certain

information

about

you

such

as

your

address

The

process

is

different

if

you

want

to

enforce

a

child

maintenance

decision

that

was

originally

made

in

Scotland

or

Northern

Ireland

Maintenance

Enforcement

Business

Centres

Greater

London

England

Wales

What

happens

next

The

MEBC

will

send

your

completed

form

and

any

supporting

documents

to

the

REMO

Unit

The

REMO

Unit

will

send

your

documents

to

the

body

responsible

for

REMO

in

the

relevant

country

within

a

month

of

receiving

them

Your

documents

will

then

be

sent

on

to

the

court

in

that

country

The

process

may

change

from

January

The

Maintenance

Enforcement

Business

Centre

or

REMO

Unit

might

tell

you

to

fill

in

another

form

so

your

application

can

continue

after

that

date

You

’ll

be

told

if

you

need

to

do

this

It

can

take

several

months

for

the

court

to

decide

if

your

maintenance

decision

should

be

enforced

If

you

live

abroad

You

can

still

enforce

a

child

maintenance

decision

if

the

other

parent

lives

in

the

UK

but

you

live

in

another

country

Check

if

you

live

in

a

country

which

can

enforce

a

child

maintenance

decision

made

in

the

UK

This

is

called

a

Reciprocal

Enforcement

of

Maintenance

Orders

REMO

country

If

you

live

in

a

REMO

country

ask

the

court

where

you

live

to

enforce

the

decision

If

you

do

not

live

in

a

REMO

country

you

might

still

be

able

to

enforce

a

decision

Get

legal

advice

from

a

solicitor

in

the

country

where

you

live

or

in

the

UK

If

the

other

parent

works

abroad

for

a

British

organisation

You

might

be

able

to

make

a

new

child

maintenance

claim

instead

of

enforcing

an

existing

one

if

the

other

parent

is

working

abroad

for

certain

British

organisations

for

example

as

a

civil

servant

for

Her

Majesty

’s

Diplomatic

Service

as

a

member

of

the

Armed

Forces

for

a

company

based

and

registered

in

the

UK

for

the

NHS

for

a

local

authority

How

to

claim

Contact

Child

Maintenance

Options

to

make

a

new

arrangement

They

’ll

talk

through

the

process

with

you

and

explain

how

to

apply

to

the

Child

Maintenance

Service

There

are

different

contact

details

if

you

live

in

Northern

Ireland

You

must

pay

to

apply

you

do

not

have

to

pay

this

if

you

’re

under

a

victim

of

domestic

violence

or

in

Northern

Ireland

additional

fees

for

paying

and

collecting

child

maintenance

if

you

use

the

Collect

and

Pay

service

If

you

’ve

already

made

a

claim

contact

the

service

that

deals

with

your

case

for

advice


What

is

parental

responsibility

All

mothers

and

most

fathers

have

legal

rights

and

responsibilities

as

a

parent

known

as

parental

responsibility

If

you

have

parental

responsibility

your

most

important

roles

are

to

provide

a

home

for

the

child

protect

and

maintain

the

child

You

’re

also

responsible

for

disciplining

the

child

choosing

and

providing

for

the

child

’s

education

agreeing

to

the

child

’s

medical

treatment

naming

the

child

and

agreeing

to

any

change

of

name

looking

after

the

child

’s

property

Parents

have

to

ensure

that

their

child

is

supported

financially

whether

they

have

parental

responsibility

or

not

Parental

responsibility

for

separated

parents

If

you

have

parental

responsibility

for

a

child

but

you

do

not

live

with

them

it

does

not

mean

you

have

a

right

to

spend

time

with

your

children

However

the

other

parent

must

include

you

when

making

important

decisions

about

their

lives

You

do

not

always

need

to

get

the

consent

of

the

other

parent

for

routine

decisions

even

if

they

also

have

parental

responsibility

If

it

’s

a

major

decision

for

example

one

of

you

wants

to

move

abroad

with

your

children

both

parents

with

responsibility

must

agree

in

writing

You

can

apply

for

a

Specific

Issue

Order

or

Prohibited

Steps

Order

if

you

can

not

agree

A

judge

will

then

make

a

decision

which

is

in

your

children

’s

best

interests

You

must

make

sure

your

children

are

financially

supported

whether

you

have

parental

responsibility

or

not

You

can

get

help

to

arrange

contact

with

your

children

Who

has

parental

responsibility

A

mother

automatically

has

parental

responsibility

for

her

child

from

birth

A

father

usually

has

parental

responsibility

if

he

’s

either

married

to

the

child

’s

mother

listed

on

the

birth

certificate

after

a

certain

date

depending

on

which

part

of

the

UK

the

child

was

born

in

You

can

apply

for

parental

responsibility

if

you

do

not

automatically

have

it

Births

registered

in

England

and

Wales

If

the

parents

of

a

child

are

married

when

the

child

is

born

or

if

they

’ve

jointly

adopted

a

child

both

have

parental

responsibility

They

both

keep

parental

responsibility

if

they

later

divorce

Unmarried

parents

An

unmarried

father

can

get

parental

responsibility

for

his

child

in

of

ways

jointly

registering

the

birth

of

the

child

with

the

mother

from

December

getting

a

parental

responsibility

agreement

with

the

mother

getting

a

parental

responsibility

order

from

a

court

Births

registered

in

Scotland

A

father

has

parental

responsibility

if

he

’s

married

to

the

mother

when

the

child

is

conceived

or

marries

her

at

any

point

afterwards

An

unmarried

father

has

parental

responsibility

if

he

’s

named

on

the

child

’s

birth

certificate

from

May

Births

registered

in

Northern

Ireland

A

father

has

parental

responsibility

if

he

’s

married

to

the

mother

at

the

time

of

the

child

’s

birth

If

a

father

marries

the

mother

after

the

child

’s

birth

he

has

parental

responsibility

if

he

lives

in

Northern

Ireland

at

the

time

of

the

marriage

An

unmarried

father

has

parental

responsibility

if

he

’s

named

or

becomes

named

on

the

child

’s

birth

certificate

from

April

Births

registered

outside

the

UK

If

a

child

is

born

overseas

and

comes

to

live

in

the

UK

parental

responsibility

depends

on

the

UK

country

they

’re

now

living

in

Same

sex

parents

Civil

partners

Same

sex

partners

will

both

have

parental

responsibility

if

they

were

civil

partners

at

the

time

of

the

treatment

eg

donor

insemination

or

fertility

treatment

Non

civil

partners

For

same

sex

partners

who

are

not

civil

partners

the

parent

can

get

parental

responsibility

by

either

applying

for

parental

responsibility

if

a

parental

agreement

was

made

becoming

a

civil

partner

of

the

other

parent

and

making

a

parental

responsibility

agreement

or

jointly

registering

the

birth

Apply

for

parental

responsibility

If

you

’re

not

the

mother

you

can

apply

to

court

to

get

parental

responsibility

You

need

to

be

connected

to

the

child

for

example

as

their

father

step

parent

or

female

parent

More

than

people

can

have

parental

responsibility

for

the

same

child

Scotland

has

its

own

set

of

rules

covered

under

ordinary

cause

procedures

Sign

a

parental

responsibility

agreement

If

you

’re

a

father

who

wants

parental

responsibility

and

the

mother

agrees

fill

in

a

parental

responsibility

agreement

There

’s

a

different

agreement

form

for

step

parents

Take

the

agreement

to

your

local

family

court

where

it

can

be

signed

and

witnessed

Also

take

the

child

’s

birth

certificate

and

proof

of

your

identity

like

a

passport

or

driving

licence

Send

copies

of

the

form

to

the

address

below

Apply

for

a

court

order

If

you

want

parental

responsibility

but

can

not

agree

on

arrangements

with

the

mother

you

can

apply

for

a

court

order

A

court

order

costs

You

may

be

able

to

get

help

with

court

fees

if

you

’re

on

benefits

or

a

low

income

To

apply

fill

in

the

application

for

an

order

Send

this

to

your

local

family

court

If

you

and

your

partner

use

a

surrogate

to

have

a

child

you

’ll

need

to

apply

for

a

parental

order


Overview

You

might

be

eligible

for

a

refund

if

you

were

overcharged

deputyship

fees

by

the

Office

of

the

Public

Guardian

OPG

for

England

and

Wales

The

refunds

are

only

for

deputyship

assessments

and

annual

supervisions

which

took

place

between

April

and

March

This

page

is

also

available

in

Welsh

Cymraeg

To

find

out

if

you

’re

owed

any

money

and

how

much

you

’ll

get

you

’ll

need

to

make

a

claim

to

the

OPG

If

you

’re

a

deputy

acting

under

a

current

court

order

you

do

not

need

to

apply

for

a

refund

Any

overcharged

fees

will

be

refunded

automatically

The

deadline

for

refund

claims

is

October

What

you

’ll

get

How

much

you

get

will

depend

on

how

much

you

paid

and

at

what

rate

how

long

you

paid

for

whether

you

have

unpaid

fees

Most

refunds

will

be

less

than

You

’ll

also

get

interest

Who

can

claim

You

can

make

a

claim

if

you

had

a

deputy

previously

are

acting

on

behalf

of

someone

who

had

a

deputy

and

has

died

The

deputyship

must

have

been

active

between

April

and

March

If

you

’re

still

acting

as

a

deputy

you

do

not

need

to

apply

Any

overcharged

fees

will

be

refunded

automatically

If

you

had

a

deputy

previously

If

you

had

a

deputy

but

you

now

make

your

own

decisions

you

can

apply

for

a

refund

You

can

also

ask

your

property

and

financial

affairs

attorney

to

make

a

claim

on

your

behalf

If

you

’re

acting

on

behalf

of

someone

who

has

died

If

the

person

who

used

to

have

a

deputy

the

client

has

died

the

executor

of

the

will

must

claim

the

refund

If

there

is

no

executor

an

administrator

of

the

estate

can

apply

If

there

is

no

estate

administrator

a

family

member

can

apply

What

you

do

with

the

refund

Any

refund

received

should

be

divided

between

the

beneficiaries

of

the

client

’s

estate

If

the

client

’s

estate

has

already

been

settled

you

can

get

help

from

Citizens

Advice

or

a

solicitor

to

make

sure

you

comply

with

the

law

What

you

'll

need

to

claim

To

claim

you

’ll

need

details

of

the

person

who

had

a

deputy

the

client

This

includes

their

name

date

of

birth

address

when

the

deputyship

ended

date

of

death

if

relevant

You

’ll

also

need

to

provide

details

of

the

bank

account

you

’d

like

the

refund

to

be

paid

in

to

if

you

do

not

want

to

be

refunded

by

cheque

Documents

you

’ll

need

to

provide

You

’ll

need

to

send

proof

of

your

name

address

right

to

apply

if

you

’re

not

the

client

You

can

send

scanned

and

photocopied

documents

You

can

also

send

original

documents

They

will

be

returned

to

you

by

post

You

need

to

send

a

different

piece

of

evidence

for

each

type

of

proof

Proof

of

your

name

This

can

be

current

signed

passport

copy

of

the

page

showing

your

name

and

photograph

original

birth

or

adoption

certificate

current

UK

or

EEA

photocard

driver

’s

licence

not

provisional

licence

full

old

style

driving

licence

EEA

member

state

identity

card

or

national

identity

photo

card

benefit

book

or

original

notification

letter

from

the

benefits

agency

Proof

of

your

address

This

can

be

utility

bill

not

a

mobile

phone

bill

from

the

last

months

current

council

tax

bill

bank

building

society

or

credit

union

statement

or

passbook

dated

within

the

last

months

original

mortgage

statement

issued

for

the

last

full

year

council

or

housing

association

or

rent

card

or

tenancy

agreement

for

the

current

year

Proof

of

your

right

to

apply

Include

a

copy

of

grant

of

probate

executors

letters

of

administration

administrators

death

certificate

family

members

If

you

’re

a

property

and

financial

affairs

attorney

you

’ll

need

to

provide

the

lasting

power

of

attorney

reference

number

How

to

claim

You

will

need

to

complete

a

form

and

send

it

with

your

evidence

Claim

by

email

Send

the

form

and

evidence

as

email

attachments

to

DeputyshipFeeRefunds@justice.gov.uk

You

’ll

need

to

attach

scanned

copies

or

clear

photographs

of

original

documents

The

email

size

limit

is

MB

but

you

can

send

more

than

one

email

Write

Deputyship

fee

refund

application

as

the

email

subject

Claim

by

post

Post

the

form

and

your

evidence

to

Claim

by

phone

If

you

can

not

claim

by

email

or

fill

in

the

form

yourself

contact

the

helpline

You

’ll

still

need

to

send

evidence

After

you

've

claimed

You

’ll

be

told

by

email

or

letter

when

your

application

has

been

received

if

any

information

is

missing

whether

your

claim

is

successful

the

refund

amount

and

when

it

’ll

be

paid

the

reasons

for

any

rejection

When

you

’ll

get

the

refund

It

can

take

up

to

weeks

to

get

a

decision

and

a

further

weeks

to

receive

the

refund

If

your

claim

is

rejected

You

can

appeal

by

contacting

the

Refunds

Helpline


Overview

You

can

help

make

or

make

decisions

about

someone

’s

property

and

money

if

they

appointed

you

using

an

enduring

power

of

attorney

EPA

The

person

who

appointed

you

is

called

the

donor

you

are

their

attorney

Any

decision

you

make

on

the

donor

’s

behalf

must

be

in

their

best

interests

You

’ll

need

to

check

if

the

donor

’s

given

you

specific

instructions

or

guidance

in

the

EPA

document

that

will

affect

your

responsibilities

Only

EPAs

made

and

signed

before

October

can

still

be

used

After

that

date

donors

had

to

make

a

lasting

power

of

attorney

LPA

instead

This

guide

is

also

available

in

Welsh

Using

the

enduring

power

of

attorney

You

can

start

using

an

EPA

at

any

time

if

the

EPA

is

legal

and

the

donor

gives

you

permission

You

’ll

be

responsible

for

helping

the

donor

make

decisions

about

their

finances

Depending

on

their

instructions

you

’ll

help

manage

things

like

their

money

and

bills

bank

and

building

society

accounts

property

and

investments

pensions

and

benefits

There

may

be

other

attorneys

if

there

are

check

how

the

donor

wants

you

to

make

decisions

You

must

register

the

EPA

when

the

donor

starts

to

lose

or

has

lost

their

mental

capacity

This

means

they

can

not

make

a

decision

at

the

time

it

needs

to

be

made

because

of

a

mental

impairment

You

must

still

involve

the

person

in

making

decisions

whenever

possible

and

only

make

decisions

on

their

behalf

which

are

in

their

best

interests

Stop

being

an

attorney

The

EPA

will

end

if

the

donor

cancels

it

or

they

die

You

can

stop

being

an

attorney

by

choice

You

may

be

investigated

if

there

’s

a

complaint

against

you

The

Office

of

the

Public

Guardian

can

apply

to

the

Court

of

Protection

to

have

you

removed

Register

an

enduring

power

of

attorney

You

must

register

the

enduring

power

of

attorney

EPA

as

soon

as

the

donor

starts

to

lose

mental

capacity

Tell

the

donor

their

family

members

and

other

attorneys

you

intend

to

register

the

EPA

Apply

to

register

the

EPA

Pay

the

fee

Telling

people

you

intend

to

register

Download

and

fill

in

form

Send

it

to

the

donor

at

least

of

the

donor

’s

family

members

who

are

eligible

they

must

be

or

over

and

have

mental

capacity

any

attorneys

who

were

appointed

jointly

and

severally

but

are

not

applying

to

register

the

EPA

You

must

tell

the

first

eligible

family

members

from

the

following

list

If

there

’s

no

family

member

in

a

particular

category

move

on

to

the

next

one

You

must

try

to

tell

the

family

members

in

this

order

donor

’s

husband

wife

or

civil

partner

donor

’s

children

including

adopted

children

but

not

including

stepchildren

donor

’s

parents

donor

’s

brothers

and

sisters

including

half

brothers

and

half

sisters

widow

or

widower

or

surviving

civil

partner

of

the

donor

’s

child

donor

’s

grandchildren

donor

’s

nephews

and

nieces

children

of

the

donor

’s

full

brothers

and

sisters

donor

’s

nephews

and

nieces

children

of

the

donor

’s

half

brothers

and

half

sisters

donor

’s

aunts

and

uncles

full

brothers

or

sisters

of

a

parent

of

the

donor

donor

’s

first

cousins

children

of

the

donor

’s

aunts

and

uncles

who

are

full

brothers

and

sisters

of

a

parent

of

the

donor

You

must

tell

all

the

people

in

a

category

if

you

tell

one

of

them

eg

if

of

the

relatives

you

’re

telling

is

a

grandchild

and

the

donor

has

other

grandchildren

you

must

tell

all

of

them

If

you

’re

a

family

member

as

well

as

an

attorney

you

count

as

one

of

the

people

to

be

told

You

’ll

still

have

to

tell

other

people

in

your

category

You

must

do

all

you

can

to

find

the

people

you

’re

telling

If

you

can

not

find

their

address

or

if

there

are

not

relatives

alive

tell

the

Office

of

the

Public

Guardian

when

you

apply

to

register

People

who

you

tell

can

object

to

the

registration

They

have

days

to

object

from

when

they

get

the

form

Apply

to

register

Download

and

fill

in

the

application

form

As

soon

as

you

’ve

officially

told

people

you

intend

to

register

send

the

form

to

the

Office

of

the

Public

Guardian

Use

a

different

address

if

you

’re

a

member

of

the

DX

Exchange

courier

service

Include

the

original

EPA

form

or

a

certified

copy

if

the

original

has

been

lost

You

’ll

also

need

to

pay

the

fee

Fees

It

costs

to

register

an

EPA

unless

you

’re

applying

for

help

with

fees

Send

a

cheque

for

the

fee

payable

to

Office

of

the

Public

Guardian

Write

the

donor

’s

name

on

the

back

of

the

cheque

How

long

registration

takes

The

EPA

will

usually

be

registered

between

and

weeks

after

you

sent

the

application

form

and

told

the

family

members

It

will

take

longer

if

one

or

more

of

the

family

members

object

Check

an

enduring

power

is

legal

You

can

only

use

an

enduring

power

of

attorney

EPA

if

it

was

made

correctly

Check

that

the

EPA

form

was

made

when

the

donor

was

at

least

and

had

the

ability

to

make

their

own

decisions

they

had

not

lost

mental

capacity

signed

by

the

donor

and

a

witness

who

was

not

one

of

the

attorneys

for

the

EPA

signed

by

all

the

attorneys

When

the

EPA

was

made

you

and

any

other

attorneys

had

to

be

or

over

not

bankrupt

and

have

not

been

bankrupt

since

Only

EPAs

made

and

signed

before

October

can

still

be

used

After

that

date

donors

had

to

make

a

lasting

power

of

attorney

LPA

instead

When

there

's

more

than

one

attorney

Check

the

enduring

power

of

attorney

EPA

form

to

find

out

how

many

attorneys

have

been

appointed

If

there

’s

more

than

one

attorney

check

whether

you

must

make

decisions

separately

or

together

sometimes

called

jointly

and

severally

which

means

you

can

make

decisions

on

your

own

or

with

other

attorneys

together

sometimes

called

jointly

which

means

you

and

all

the

other

attorneys

have

to

agree

on

a

decision

The

donor

may

give

instructions

for

you

to

make

some

decisions

jointly

and

others

jointly

and

severally

Attorneys

who

are

appointed

jointly

must

all

agree

or

they

can

not

make

the

decision

Joint

attorneys

If

you

’re

appointed

jointly

with

another

attorney

or

attorneys

and

one

of

you

stops

being

an

attorney

the

enduring

power

of

attorney

ends

automatically

You

’ll

need

to

find

another

way

to

help

the

donor

make

decisions

Your

duties

You

’re

responsible

for

helping

the

donor

to

make

decisions

for

things

like

their

money

and

bills

bank

and

building

society

accounts

property

and

investments

pensions

and

benefits

Check

the

enduring

power

of

attorney

EPA

form

to

see

if

the

donor

has

listed

restrictions

on

what

you

can

do

guidance

on

how

they

want

decisions

to

be

made

How

to

manage

the

donor

’s

finances

You

must

manage

the

donor

’s

finances

in

their

best

interests

Keep

the

donor

’s

finances

separate

from

your

own

unless

you

’ve

got

a

joint

bank

account

or

own

a

home

together

If

you

do

tell

the

bank

or

mortgage

company

you

’re

acting

as

the

other

person

’s

attorney

You

must

keep

accounts

of

the

donor

’s

assets

income

spending

and

outgoings

The

Office

of

the

Public

Guardian

OPG

and

the

Court

of

Protection

can

ask

to

check

these

You

may

be

prosecuted

if

you

misuse

the

donor

’s

money

Gifts

You

can

buy

gifts

or

give

gifts

of

money

on

behalf

of

the

donor

including

donations

to

charities

You

must

only

make

gifts

to

people

who

normally

receive

gifts

from

the

person

on

suitable

occasions

eg

birthdays

weddings

to

charities

that

normally

receive

donations

from

the

person

Gifts

must

be

reasonable

read

the

guidance

on

suitable

gifts

Buying

or

selling

property

You

can

buy

or

sell

property

on

the

donor

’s

behalf

if

it

’s

in

their

best

interests

Contact

OPG

if

the

sale

is

below

the

market

value

you

or

your

family

want

to

buy

the

property

you

’re

giving

it

to

someone

else

They

can

advise

you

on

whether

you

need

to

apply

to

the

Court

of

Protection

about

this

If

you

’re

selling

the

donor

’s

home

and

the

donor

has

a

health

and

welfare

lasting

power

of

attorney

LPA

you

may

need

to

discuss

where

the

donor

is

going

to

live

with

the

relevant

attorney

Wills

You

can

not

make

a

will

on

behalf

of

the

donor

You

can

apply

to

the

Court

of

Protection

for

a

statutory

will

if

the

donor

needs

to

make

a

will

but

lacks

capacity

to

do

it

themselves

Payment

and

expenses

Unless

you

’re

a

professional

attorney

you

will

not

normally

be

paid

for

being

someone

’s

attorney

Expenses

You

can

claim

expenses

you

’ve

had

while

carrying

out

your

duties

as

an

attorney

for

example

travel

costs

stationery

postage

phone

calls

Keep

your

receipts

and

invoice

the

donor

for

your

expenses

Stop

acting

as

an

attorney

You

’ll

stop

acting

as

the

donor

’s

attorney

if

the

donor

dies

the

enduring

power

of

attorney

EPA

ends

automatically

you

choose

to

stop

being

an

attorney

sometimes

called

revoking

or

disclaiming

an

attorneyship

you

declare

yourself

bankrupt

If

you

stop

you

’ll

need

to

fill

in

the

relevant

forms

and

provide

the

relevant

documents

If

you

had

to

make

decisions

jointly

with

other

attorneys

and

any

of

you

stop

the

enduring

power

ends

automatically

You

’ll

need

to

find

another

way

to

help

the

donor

make

decisions

If

the

donor

dies

You

’ll

stop

being

an

attorney

as

soon

as

the

donor

dies

If

the

EPA

was

registered

you

must

contact

the

Office

of

the

Public

Guardian

OPG

You

must

send

them

a

copy

of

the

death

certificate

the

original

EPA

If

you

want

to

stop

being

an

attorney

If

you

decide

to

give

up

the

role

of

attorney

fill

in

and

send

a

notification

form

Send

it

to

the

donor

if

the

EPA

has

not

been

registered

the

donor

and

OPG

if

the

EPA

has

been

registered

You

should

also

tell

any

other

attorneys

appointed

on

the

EPA


Overview

You

can

apply

to

be

a

guardian

and

manage

the

finances

or

property

of

someone

who

is

missing

is

in

prison

abroad

and

can

not

communicate

has

been

taken

hostage

or

kidnapped

The

person

must

be

missing

from

home

and

their

usual

activities

One

of

the

following

must

also

apply

you

do

not

know

where

they

are

they

can

not

contact

you

to

let

you

know

their

decisions

You

must

apply

to

the

High

Court

for

a

guardianship

order

You

can

apply

when

the

person

has

been

missing

for

the

previous

days

You

can

apply

earlier

if

it

’s

urgent

for

example

the

person

’s

house

is

being

repossessed

The

Office

of

the

Public

Guardian

will

supervise

you

while

you

are

acting

as

a

guardian

You

’ll

need

to

keep

records

of

the

activities

you

carry

out

and

decisions

you

make

You

must

send

reports

to

the

Office

of

the

Public

Guardian

when

they

ask

you

for

them

They

will

tell

you

when

it

’s

time

to

send

your

report

The

Office

of

the

Public

Guardian

might

visit

you

Who

can

apply

You

can

apply

if

you

’re

the

missing

person

’s

husband

wife

or

civil

partner

parent

child

brother

or

sister

guardian

already

and

you

’re

renewing

the

order

You

can

also

apply

if

you

can

give

the

court

evidence

that

you

have

a

sufficient

interest

in

the

person

’s

finances

or

property

This

might

be

for

example

because

you

have

been

in

a

relationship

for

a

long

time

with

the

person

and

you

live

with

them

the

person

is

your

business

partner

and

you

need

to

continue

to

run

the

business

you

are

the

person

’s

step

parent

step

sibling

or

step

child

The

longer

you

’ve

known

the

person

and

the

better

you

know

them

the

easier

it

will

be

for

you

to

convince

the

court

that

you

have

sufficient

interest

You

must

be

over

to

apply

Apply

to

be

a

guardian

You

can

make

a

claim

yourself

or

use

a

legal

representative

Fill

in

the

form

Download

and

fill

in

a

part

claim

form

Include

your

name

and

address

under

claimant

the

missing

person

’s

name

under

defendant

your

relationship

to

the

missing

person

the

last

known

address

of

the

person

when

the

person

went

missing

how

long

the

person

has

been

missing

If

you

’re

applying

with

other

people

complete

one

form

with

everyone

’s

details

in

it

You

’ll

need

to

write

a

witness

statement

to

help

the

court

decide

if

you

’re

a

suitable

guardian

Witness

statement

Confirm

that

the

missing

person

normally

lives

in

England

or

Wales

If

you

’re

not

the

person

’s

husband

wife

civil

partner

parent

child

brother

or

sister

explain

why

you

’re

interested

in

the

person

’s

property

or

financial

affairs

If

it

’s

less

than

days

since

the

person

went

missing

explain

you

need

the

guardianship

order

urgently

for

example

because

the

person

is

going

to

lose

their

house

In

the

statement

include

the

person

’s

usual

day

to

day

activities

and

when

they

stopped

doing

them

evidence

that

the

person

has

been

missing

for

at

least

the

last

days

information

about

the

property

and

finances

of

the

person

what

you

know

about

their

disappearance

and

where

they

might

be

details

of

any

police

investigation

or

report

the

names

and

addresses

of

the

missing

person

’s

family

if

they

have

any

the

proposed

news

advert

whether

you

’ve

been

convicted

of

a

criminal

offence

whether

you

’ve

been

refused

credit

whether

you

’ve

ever

been

bankrupt

whether

you

’ve

run

a

company

that

became

insolvent

or

went

bankrupt

confirmation

that

you

believe

the

facts

in

the

document

are

true

and

accurate

a

truth

statement

Send

the

form

to

the

High

Court

Apply

to

one

of

the

following

the

Chancery

Division

of

the

High

Court

if

there

are

complicated

issues

with

a

property

or

trust

the

Family

Division

of

the

High

Court

if

it

’s

likely

that

family

disagreements

and

issues

will

happen

Your

local

High

Court

District

Registry

The

High

Court

can

transfer

your

hearing

from

one

division

to

another

This

will

not

change

what

you

have

to

pay

Send

one

identical

copy

for

each

person

you

need

to

tell

plus

a

copy

for

the

court

the

form

and

witness

statement

any

documents

you

have

as

supporting

evidence

for

example

police

reports

a

cheque

for

the

court

fee

made

payable

to

HM

Courts

and

Tribunals

Service

Find

your

local

High

Court

District

Registry

After

you

apply

you

’ll

need

to

advertise

your

claim

in

a

newspaper

The

High

Court

will

ask

you

to

go

to

a

hearing

How

much

it

costs

You

must

pay

either

a

application

fee

if

you

apply

to

the

Chancery

Division

of

the

High

Court

a

application

fee

if

you

apply

to

the

Family

Division

of

the

High

Court

Send

a

cheque

for

HM

Courts

and

Tribunals

with

your

application

You

might

also

have

to

pay

a

security

bond

Once

you

’re

appointed

as

a

guardian

you

must

pay

a

set

up

fee

a

supervision

fee

every

year

of

your

guardianship

The

Office

of

the

Public

Guardian

will

tell

you

how

and

when

to

pay

your

set

up

and

supervision

fees

If

you

want

to

get

the

money

back

for

the

fees

from

the

missing

person

’s

account

ask

the

court

to

give

you

permission

in

the

guardianship

order

Pay

the

security

bond

You

might

have

to

pay

a

security

bond

before

you

can

use

the

guardianship

order

The

High

Court

will

tell

you

if

you

need

to

pay

a

bond

If

the

guardianship

order

gives

you

permission

either

pay

the

bond

from

the

person

’s

funds

pay

the

bond

yourself

then

pay

yourself

back

once

you

have

access

to

the

person

’s

finances

You

can

not

start

acting

for

the

person

until

you

’ve

paid

the

security

bond

Get

help

with

your

fees

You

might

also

be

able

to

get

help

paying

court

fees

After

you

've

applied

The

court

will

send

copies

of

your

form

back

to

you

with

acknowledgement

of

service

forms

and

a

case

number

It

will

keep

a

copy

of

the

form

The

High

Court

will

let

you

know

the

hearing

date

The

hearing

will

take

place

at

least

weeks

after

the

High

Court

sends

you

the

claim

forms

back

When

you

have

a

hearing

date

from

the

court

you

need

to

tell

other

people

that

you

’ve

applied

before

the

hearing

in

case

they

object

You

must

also

advertise

your

claim

in

a

newspaper

Tell

the

person

’s

family

that

you

’ve

applied

to

be

their

guardian

You

’ll

need

to

tell

the

missing

person

’s

husband

wife

or

civil

partner

parents

brothers

and

sisters

children

Send

a

copy

of

the

claim

form

the

acknowledgement

of

service

form

that

the

court

has

sent

you

copies

of

the

supporting

evidence

you

sent

with

your

application

a

letter

telling

them

the

date

of

the

first

hearing

Advertise

your

claim

in

the

news

You

must

advertise

your

claim

within

days

from

the

day

you

get

a

date

for

the

first

court

hearing

The

advert

must

appear

in

a

print

or

online

newspaper

that

covers

the

missing

person

’s

last

known

usual

address

How

to

write

the

advert

You

can

use

this

template

for

the

advert

Add

your

own

information

where

there

are

square

brackets

In

the

High

Court

of

Justice

Family

or

Chancery

Division

Case

number

In

the

matter

of

an

application

made

under

the

Guardianship

Missing

Persons

Act

for

a

guardianship

order

in

respect

of

insert

missing

person

name

A

claim

has

been

issued

in

the

High

Court

of

Justice

Family

or

Chancery

Division

case

no

case

number

by

your

name

for

an

order

that

your

name

be

appointed

guardian

in

respect

of

missing

person

the

missing

person

whose

last

usual

place

of

residence

was

missing

person

’s

address

The

date

and

venue

for

the

first

hearing

of

the

claim

application

is

date

at

court

address

Any

spouse

civil

partner

parent

child

or

sibling

of

the

missing

person

is

entitled

to

intervene

in

the

matter

Any

other

person

having

an

interest

may

apply

to

the

court

for

permission

to

intervene

in

the

matter

If

you

wish

to

give

notice

of

intention

to

intervene

or

to

apply

to

the

court

for

permission

to

intervene

you

should

do

so

at

court

address

as

soon

as

possible

and

no

later

than

days

before

the

date

of

the

first

hearing

and

serve

a

copy

of

that

notice

or

application

on

the

claimant

at

the

address

given

below

Delay

may

harm

your

prospects

of

obtaining

permission

to

intervene

if

you

are

not

entitled

to

intervene

and

in

any

event

may

be

taken

into

account

on

any

question

relating

to

costs

your

name

Name

and

address

of

your

legal

representative

if

you

have

one

Your

address

if

you

do

not

have

a

legal

representative

Tell

the

court

about

the

advert

At

least

days

before

the

first

court

hearing

send

evidence

to

the

High

Court

that

you

advertised

the

claim

Include

the

case

number

the

court

has

sent

you

Evidence

could

be

a

copy

of

the

printed

page

a

working

link

to

a

website

confirmation

from

the

news

organisation

At

the

hearing

Bring

any

supporting

documents

you

have

to

the

hearing

At

the

hearing

the

judge

might

consider

your

relationship

with

the

missing

person

the

missing

person

’s

opinion

of

you

for

example

if

there

is

evidence

in

writing

from

before

they

disappeared

whether

you

have

the

right

skills

and

knowledge

to

be

a

guardian

any

conflict

of

interest

between

you

and

the

missing

person

You

might

be

asked

for

more

information

told

there

has

to

be

another

hearing

The

court

will

tell

you

how

to

get

a

court

order

if

someone

’s

refusing

to

give

you

information

you

need

There

might

be

several

hearings

before

the

High

Court

makes

a

decision

It

depends

on

how

complicated

the

case

is

If

the

High

Court

approves

your

claim

The

judge

might

tell

you

at

the

hearing

that

you

have

been

successful

or

there

could

be

a

short

wait

before

you

find

out

It

depends

on

how

complicated

your

case

is

and

how

much

the

missing

person

owns

Once

the

High

Court

has

given

you

a

guardianship

order

they

will

send

you

several

copies

of

it

and

a

copy

to

the

Office

of

the

Public

Guardian

The

Office

of

the

Public

Guardian

will

register

your

guardianship

and

supervise

you

You

might

have

to

pay

a

security

bond

The

High

Court

will

tell

you

if

you

do

When

you

’re

appointed

as

a

guardian

The

guardianship

order

will

tell

you

when

you

can

start

to

make

decisions

for

the

person

and

what

kinds

of

decision

you

can

make

The

order

will

also

say

how

long

you

are

guardian

for

Contact

the

High

Court

if

there

are

mistakes

on

the

order

You

’ll

need

apply

again

to

make

a

decision

on

anything

that

’s

not

covered

by

the

order

Let

people

know

you

’re

a

guardian

The

court

might

give

you

the

right

to

find

out

where

the

person

has

bank

or

building

society

accounts

if

you

do

not

know

already

You

’ll

need

to

write

to

banks

and

building

societies

to

find

out

If

the

order

mentions

people

or

organisations

tell

them

that

you

’re

the

guardian

Some

examples

are

Department

for

Work

and

Pensions

banks

or

building

societies

life

assurance

companies

the

payer

of

any

private

pensions

the

solicitor

who

holds

the

person

’s

will

or

property

deeds

utility

providers

the

company

where

the

person

has

a

mortgage

Send

the

guardianship

order

proof

of

your

name

and

address

proof

of

the

name

and

address

of

the

person

you

are

guardian

for

Proof

of

name

and

address

could

be

a

driving

licence

or

utility

bill

Check

with

the

organisation

what

proof

of

name

and

address

they

accept

whether

they

’ll

accept

a

photocopy

of

the

guardianship

order

or

only

the

original

Ask

organisations

to

return

your

guardianship

order

when

you

send

it

out

or

you

may

run

out

of

copies

Pay

bills

and

cancel

payments

Once

you

have

access

to

the

person

’s

accounts

and

know

where

their

income

comes

from

and

their

assets

you

can

make

a

full

list

of

what

’s

in

their

estate

so

you

know

what

you

’re

responsible

for

If

the

guardianship

order

gives

you

permission

pay

any

outstanding

bills

and

cancel

any

payments

if

they

no

longer

apply

Make

decisions

The

Office

of

the

Public

Guardian

will

supervise

you

while

you

act

as

a

guardian

You

’ll

need

to

keep

a

record

of

the

decisions

you

make

The

kinds

of

decision

the

guardianship

order

might

let

you

make

include

making

an

investment

for

the

person

selling

some

of

the

person

’s

assets

cancelling

direct

debits

Any

decisions

you

make

for

someone

must

be

right

for

them

in

their

best

interests

Making

decisions

in

someone

’s

best

interests

Take

into

account

what

they

would

have

decided

if

they

could

their

feelings

and

wishes

their

values

and

beliefs

including

moral

political

and

religious

views

the

views

of

other

people

who

have

an

interest

in

the

missing

person

’s

property

Do

not

make

assumptions

based

on

their

age

gender

ethnic

background

sexuality

or

health

It

can

help

to

write

down

what

the

person

has

told

you

is

important

to

them

look

at

other

things

they

wrote

down

or

recorded

such

as

household

budgets

or

home

videos

speak

to

friends

family

or

colleagues

who

know

them

well

You

’ll

need

to

send

a

report

to

the

Office

for

the

Public

Guardian

explaining

what

decisions

you

took

Difficult

decisions

and

disagreements

Consult

the

person

’s

family

and

friends

Including

everyone

in

a

meeting

can

help

you

reach

agreement

If

you

can

not

agree

you

can

get

advice

about

how

to

reach

agreement

from

the

Office

of

the

Public

Guardian

You

must

apply

again

to

the

High

Court

to

make

a

decision

not

covered

by

the

guardianship

order

Keeping

records

giving

gifts

and

claiming

expenses

You

must

keep

financial

records

and

accounts

Follow

the

rules

for

gifts

and

expenses

You

must

also

record

the

transactions

in

your

guardianship

report

Keeping

records

Keep

a

record

if

you

make

an

investment

for

the

person

sell

the

person

’s

home

car

or

other

valuables

use

the

person

’s

money

to

buy

someone

a

gift

ask

someone

for

advice

and

any

disagreements

close

an

account

pay

a

bill

You

must

keep

copies

of

bank

statements

and

receipts

invoices

contracts

for

services

or

tradespeople

letters

and

emails

about

your

activities

as

a

guardian

The

Office

of

the

Public

Guardian

might

ask

you

to

send

these

in

when

it

reviews

your

guardian

report

Giving

gifts

Your

guardianship

order

will

say

if

you

can

buy

gifts

or

give

gifts

of

money

on

behalf

of

the

person

including

donations

to

charities

It

will

also

say

if

there

’s

a

limit

on

what

you

can

spend

You

must

be

sure

the

person

can

afford

the

gift

Expenses

Check

your

guardianship

order

to

find

out

whether

or

not

you

can

claim

expenses

You

can

only

claim

expenses

if

the

order

gives

you

permission

and

for

things

you

must

do

to

carry

out

your

role

as

a

guardian

for

example

hiring

a

professional

to

do

things

like

fill

in

the

person

’s

tax

return

travel

costs

stationery

postage

phone

calls

You

can

be

ordered

to

repay

the

person

’s

money

if

you

misuse

it

or

make

decisions

to

benefit

yourself

Keep

your

receipts

and

invoice

the

person

for

your

expenses

Complete

your

report

You

must

write

a

report

for

the

Office

of

the

Public

Guardian

each

year

explaining

the

decisions

you

’ve

made

as

a

guardian

It

must

include

the

reasons

for

your

decisions

and

why

they

were

in

the

person

’s

best

interests

who

you

spoke

to

and

what

they

said

was

in

the

person

’s

best

interests

the

opening

and

closing

balances

and

bank

statements

payments

and

transfers

in

and

out

of

their

accounts

details

of

the

person

’s

assets

any

assets

you

bought

or

sold

The

Office

of

the

Public

Guardian

will

tell

you

when

to

send

your

report

and

how

to

send

it

If

you

do

not

send

the

report

the

Office

of

the

Public

Guardian

might

increase

the

amount

of

supervision

you

get

ask

the

court

to

replace

you

with

a

different

guardian

Make

a

decision

that

's

not

covered

by

the

order

You

must

apply

to

the

High

Court

if

you

need

to

change

your

guardianship

for

example

to

make

decisions

not

covered

by

the

original

order

How

to

apply

Apply

to

the

High

Court

to

change

the

guardianship

order

Download

and

fill

in

form

Include

your

case

number

and

select

that

you

are

the

claimant

When

the

guardianship

ends

Your

guardianship

ends

automatically

if

one

of

the

following

things

happens

your

guardianship

order

expires

the

person

dies

someone

makes

a

declaration

of

presumed

death

you

die

If

the

person

returns

or

you

decide

to

step

down

You

’ll

need

to

apply

to

the

High

Court

to

end

revoke

the

guardianship

order

Download

and

fill

in

form

Include

your

case

number

and

select

that

you

are

the

claimant

Explain

in

the

details

section

that

you

want

to

revoke

the

guardianship

because

the

missing

person

has

returned

or

you

’ve

decided

to

step

down

Renew

your

guardianship

The

guardianship

order

will

make

you

a

guardian

for

a

maximum

of

years

You

can

apply

for

another

guardianship

order

when

it

expires

The

process

is

the

same

as

applying

for

guardianship


Check

you

can

end

your

civil

partnership

You

can

apply

to

end

dissolve

your

civil

partnership

if

you

’ve

been

in

the

partnership

for

over

a

year

If

you

do

not

want

to

end

the

civil

partnership

you

can

get

a

legal

separation

so

you

can

live

apart

You

can

apply

for

separation

during

the

first

year

of

your

civil

partnership

Ending

your

civil

partnership

is

different

in

Scotland

and

Northern

Ireland

How

to

end

your

civil

partnership

You

must

send

paperwork

to

a

court

to

ask

for

permission

to

end

your

civil

partnership

Separate

from

the

paperwork

you

and

your

ex

partner

may

need

to

work

out

arrangements

for

looking

after

any

children

child

maintenance

payments

for

any

children

You

also

need

to

divide

your

money

and

property

There

’s

a

deadline

if

you

want

to

make

this

legally

binding

You

can

usually

avoid

going

to

court

hearings

if

you

agree

about

children

money

and

property

and

the

reasons

for

ending

your

civil

partnership

Get

help

agreeing

on

issues

You

can

use

a

mediator

Check

if

you

can

get

legal

aid

to

help

pay

for

mediation

You

can

also

get

advice

on

making

agreements

from

Citizens

Advice

Advicenow

Grounds

for

ending

a

civil

partnership

When

you

apply

to

end

your

civil

partnership

dissolution

you

’ll

need

to

prove

your

relationship

has

broken

down

and

can

not

be

saved

You

’ll

need

to

give

one

or

more

of

the

following

reasons

also

known

as

facts

Unreasonable

behaviour

Your

civil

partner

has

behaved

in

a

way

that

means

you

can

not

reasonably

be

expected

to

live

with

them

This

could

include

physical

or

mental

cruelty

verbal

or

physical

abuse

being

irresponsible

with

money

being

sexually

unfaithful

Desertion

Your

civil

partner

has

intentionally

left

you

for

at

least

years

You

can

still

claim

desertion

if

you

have

lived

together

for

up

to

a

total

of

months

in

this

period

This

will

not

count

towards

the

years

You

’ve

been

separated

for

at

least

years

You

can

apply

to

end

your

civil

partnership

if

you

’ve

been

separated

for

at

least

years

before

applying

and

you

both

agree

to

end

the

civil

partnership

Your

civil

partner

must

agree

in

writing

to

end

the

civil

partnership

It

may

be

possible

for

you

to

show

that

you

’ve

been

separated

while

living

in

the

same

home

as

your

civil

partner

as

long

as

you

’re

not

living

together

as

a

couple

for

example

you

sleep

and

eat

apart

You

’ve

been

separated

for

at

least

years

You

can

apply

to

end

your

civil

partnership

if

you

’ve

been

separated

for

at

least

years

even

if

your

civil

partner

disagrees

How

to

apply

To

end

a

civil

partnership

you

first

need

to

fill

in

a

dissolution

application

You

must

include

your

full

name

and

address

civil

partner

’s

full

name

and

address

civil

partnership

certificate

send

the

original

certificate

or

get

a

copy

from

a

register

office

Include

the

names

and

dates

of

birth

of

any

children

no

matter

how

old

they

are

You

must

try

to

find

your

civil

partner

’s

current

address

if

you

do

not

know

it

The

court

will

need

it

to

send

them

a

copy

of

the

dissolution

application

Pay

the

court

fee

You

will

have

to

pay

a

court

fee

to

file

the

dissolution

application

You

may

be

able

to

get

help

with

court

fees

if

you

’re

on

benefits

or

a

low

income

By

phone

with

a

debit

or

credit

card

The

court

calls

you

to

take

your

payment

Include

a

letter

with

your

petition

to

request

the

call

and

give

them

your

phone

number

By

post

with

a

cheque

Make

out

the

cheque

to

HM

Courts

and

Tribunals

Service

and

send

it

with

your

application

Send

the

forms

Once

you

have

filled

in

the

forms

send

copies

to

the

court

keep

copies

for

yourself

include

your

cheque

or

your

letter

asking

to

pay

by

phone

Where

to

send

the

forms

Send

the

forms

to

your

nearest

court

dealing

with

civil

partnership

dissolution

Apply

for

a

conditional

order

You

can

get

a

conditional

order

if

your

partner

agrees

to

end

the

civil

partnership

A

conditional

order

is

a

document

that

says

the

court

does

not

see

any

reason

why

you

can

not

end

the

civil

partnership

It

is

the

first

of

stages

to

getting

the

civil

partnership

dissolved

the

second

stage

is

getting

a

final

order

If

your

partner

does

not

agree

to

end

the

civil

partnership

you

can

still

apply

for

a

conditional

order

You

’ll

have

to

go

to

a

hearing

at

the

court

to

discuss

the

case

where

a

judge

will

decide

whether

to

grant

you

the

conditional

order

You

must

wait

at

least

days

after

your

civil

partner

has

received

their

copy

of

the

dissolution

application

Fill

in

the

application

form

To

apply

for

a

conditional

order

fill

in

the

application

for

a

conditional

order

If

your

partner

is

defending

the

case

fill

in

section

B

of

the

form

saying

you

want

a

case

management

hearing

before

the

judge

You

also

need

to

fill

in

a

statement

confirming

that

what

you

said

in

your

dissolution

application

is

true

There

are

statement

forms

use

the

one

that

covers

the

reason

you

’ve

given

for

ending

the

civil

partnership

unreasonable

behaviour

statement

desertion

statement

years

separation

statement

years

separation

statement

The

forms

will

need

to

show

your

civil

partner

has

received

the

dissolution

application

agrees

to

the

dissolution

if

you

’re

using

the

fact

that

you

’ve

been

living

apart

for

years

as

your

reason

agrees

with

any

arrangement

proposed

for

children

Attach

your

civil

partner

’s

response

to

the

dissolution

application

and

send

it

to

the

court

Keep

your

own

copy

You

’ll

still

be

civil

partners

at

this

stage

the

final

order

actually

ends

your

civil

partnership

Apply

for

a

final

order

The

final

order

is

the

legal

document

that

ends

your

civil

partnership

You

have

to

wait

weeks

after

the

date

of

the

conditional

order

to

apply

for

a

final

order

If

your

civil

partner

applied

for

a

conditional

order

you

have

to

wait

months

and

weeks

after

the

date

of

the

conditional

order

Apply

within

months

of

getting

the

conditional

order

otherwise

you

will

have

to

explain

the

delay

to

the

court

If

you

want

a

legally

binding

arrangement

for

dividing

money

and

property

you

must

apply

to

the

court

for

this

before

you

apply

for

a

final

order

To

apply

for

a

final

order

fill

in

the

application

for

a

conditional

order

to

be

made

final

Return

the

form

to

the

court

This

will

usually

be

the

same

court

that

dealt

with

your

conditional

order

Getting

the

final

order

The

court

will

check

that

there

are

no

reasons

why

the

civil

partnership

can

not

be

ended

You

must

provide

all

details

the

court

asks

for

within

the

time

limits

If

the

court

is

happy

with

all

the

information

it

will

send

you

and

your

civil

partner

a

final

order

Once

you

get

your

final

order

your

civil

partnership

has

ended

and

you

can

marry

or

enter

into

another

civil

partnership

You

must

keep

your

final

order

safe

you

will

need

to

show

it

if

you

enter

into

another

civil

partnership

or

to

prove

your

status

If

your

partner

lacks

mental

capacity

You

can

apply

to

end

your

civil

partnership

if

your

partner

lacks

mental

capacity

and

can

not

agree

to

end

the

civil

partnership

or

take

part

in

the

process

Your

partner

will

need

someone

to

make

decisions

for

them

during

the

process

The

person

who

acts

on

their

behalf

is

called

a

litigation

friend

It

can

be

a

family

member

close

friend

or

someone

else

who

can

represent

them

Your

partner

does

not

have

a

litigation

friend

If

there

’s

no

one

suitable

and

willing

to

be

their

litigation

friend

you

can

apply

to

the

court

to

appoint

a

litigation

friend

The

Official

Solicitor

may

agree

to

act

as

your

partner

’s

litigation

friend

when

there

’s

no

one

else

to

do

this

litigation

friend

of

last

resort

How

to

apply

Check

there

’s

nobody

else

suitable

or

willing

to

act

as

your

civil

partner

’s

litigation

friend

Check

that

there

’s

money

available

for

any

costs

the

Official

Solicitor

has

to

pay

Your

civil

partner

may

be

able

to

get

legal

aid

Give

the

details

of

your

civil

partner

’s

doctor

or

other

medical

professional

to

the

court

so

it

can

ask

for

a

certificate

of

capacity

After

you

apply

If

the

Official

Solicitor

agrees

to

act

as

litigation

friend

for

your

civil

partner

you

’ll

be

able

to

end

your

civil

partnership

Contact

the

Official

Solicitor

’s

staff

Email

or

call

the

private

family

law

team

if

you

have

an

enquiry


Overview

You

can

appeal

to

the

First

tier

Tribunal

Tax

if

you

want

to

challenge

some

decisions

by

HM

Revenue

and

Customs

HMRC

Border

Force

the

National

Crime

Agency

NCA

the

Welsh

Revenue

Authority

WRA

The

tribunal

is

independent

of

government

and

will

listen

to

both

sides

of

the

argument

before

making

a

decision

This

guide

is

also

available

in

Welsh

Cymraeg

Appeal

an

HMRC

decision

You

can

appeal

some

decisions

about

direct

tax

for

example

Income

Tax

PAYE

tax

Corporation

Tax

Capital

Gains

Tax

National

Insurance

contributions

Statutory

Sick

Pay

Statutory

Maternity

Pay

Inheritance

Tax

you

must

appeal

to

HMRC

first

indirect

tax

for

example

VAT

excise

duty

customs

duty

you

can

usually

appeal

straight

to

the

tribunal

You

must

appeal

within

the

time

limit

it

’ll

usually

be

on

your

decision

letter

You

can

apply

for

alternative

dispute

resolution

ADR

after

you

’ve

appealed

an

HMRC

decision

There

’s

a

different

way

to

appeal

decisions

about

tax

credits

and

Council

Tax

If

you

can

not

pay

You

must

usually

pay

upfront

what

HMRC

says

you

owe

Make

a

hardship

application

if

you

can

not

Appeal

to

the

tribunal

if

HMRC

will

not

let

you

delay

payment

You

do

not

have

to

pay

upfront

if

you

’re

appealing

about

a

penalty

Appeal

about

seized

goods

You

must

ask

HMRC

or

Border

Force

to

take

your

case

to

the

magistrates

court

this

is

known

as

starting

condemnation

proceedings

if

you

think

they

should

not

have

taken

or

seized

your

goods

The

tribunal

can

not

decide

whether

your

goods

were

seized

with

good

reason

You

may

be

able

to

appeal

to

the

tribunal

if

HMRC

or

Border

Force

refuses

to

return

your

seized

goods

says

you

need

to

pay

to

get

your

seized

goods

back

sends

you

an

assessment

for

duty

tries

to

charge

you

a

penalty

You

must

ask

HMRC

or

Border

Force

to

reconsider

their

decision

before

you

can

appeal

Closure

applications

You

can

apply

for

a

closure

notice

if

HMRC

opens

an

enquiry

to

check

your

tax

return

for

direct

tax

for

example

Income

Tax

Capital

Gains

Tax

or

Corporation

Tax

and

you

want

it

to

be

closed

The

tribunal

will

decide

when

HMRC

should

close

the

enquiry

You

can

not

apply

for

a

closure

notice

if

your

tax

return

is

being

checked

for

indirect

tax

Appeal

an

NCA

decision

The

National

Crime

Agency

NCA

can

check

your

tax

return

instead

of

HMRC

in

some

cases

for

example

if

they

suspect

you

’ve

been

laundering

money

You

can

make

an

appeal

if

you

do

not

agree

with

the

decision

by

writing

to

the

NCA

Appeal

a

WRA

decision

You

can

appeal

some

decisions

about

Land

Transaction

Tax

and

Landfill

Disposals

Tax

You

can

also

apply

to

close

an

enquiry

into

your

tax

return

You

must

appeal

within

the

time

limit

it

’ll

usually

be

on

your

decision

letter

You

must

usually

pay

upfront

what

WRA

says

you

owe

You

can

request

to

delay

paying

until

you

get

a

decision

about

your

appeal

Before

you

appeal

you

can

ask

WRA

to

change

their

decision

Help

you

can

get

You

may

want

to

get

help

and

advice

before

you

appeal

You

can

represent

yourself

or

get

legal

advice

to

help

with

your

appeal

You

can

get

free

advice

from

Citizens

Advice

TaxAid

TaxHelp

for

Older

People

if

you

’re

over

Read

more

detailed

information

about

appealing

to

the

tribunal

Appeal

to

the

tribunal

You

can

appeal

to

the

tax

tribunal

online

You

’ll

need

a

scan

or

photo

of

your

original

notice

or

review

conclusion

letter

reasons

for

your

appeal

so

the

judge

can

understand

your

side

of

the

argument

You

can

also

use

this

service

to

apply

to

close

an

enquiry

Start

now

If

you

want

someone

to

represent

you

You

need

to

download

and

fill

in

an

authorisation

form

if

the

person

representing

you

is

not

a

practising

solicitor

or

barrister

Appeal

by

post

Download

and

fill

in

a

notice

of

appeal

form

If

you

’re

applying

to

close

an

existing

enquiry

download

and

fill

in

application

form

Send

your

completed

form

to

the

tribunal

The

address

is

on

the

form

If

you

need

help

Contact

the

tax

tribunal

helpline

if

you

have

any

questions

about

your

appeal

The

helpline

can

not

give

you

legal

advice

What

happens

next

You

’ll

get

a

letter

from

the

tribunal

explaining

what

happens

next

You

might

be

asked

to

provide

more

documents

to

support

your

case

Not

all

cases

will

have

a

hearing

but

you

can

ask

for

one

You

’ll

usually

get

at

least

days

notice

of

the

date

of

the

hearing

The

tribunal

will

write

to

you

with

details

of

what

you

need

to

do

If

you

have

a

hearing

You

’ll

be

told

when

and

how

the

hearing

will

be

held

Your

hearing

may

take

place

by

phone

by

video

or

in

person

Read

how

to

take

part

in

a

phone

or

video

hearing

You

can

watch

a

video

about

what

happens

at

a

video

hearing

Documents

you

’ll

need

You

’ll

be

asked

for

copies

of

all

documents

relevant

to

your

appeal

such

as

letters

invoices

and

accounts

together

with

your

notice

of

appeal

You

must

also

give

the

tribunal

your

decision

letter

and

any

response

you

made

You

might

get

sent

a

bundle

of

documents

before

the

hearing

You

must

have

this

with

you

if

your

case

is

standard

or

complex

Who

’ll

be

at

the

hearing

The

tribunal

is

made

up

of

a

tribunal

panel

including

a

judge

and

in

some

cases

a

tax

expert

a

tribunal

clerk

You

can

also

ask

any

of

the

following

people

to

the

hearing

a

representative

to

act

on

your

behalf

for

example

a

lawyer

tax

adviser

or

accountant

a

friend

family

member

or

colleague

a

witness

if

you

need

one

You

will

need

to

ask

the

permission

of

the

court

or

tribunal

for

them

to

join

What

happens

at

the

hearing

You

or

your

representative

will

present

your

case

to

the

tribunal

You

must

explain

what

has

been

agreed

what

you

think

is

wrong

what

evidence

you

have

to

support

you

like

any

documents

or

witnesses

Representatives

from

the

other

party

will

present

the

case

against

you

The

tribunal

and

the

other

party

may

also

ask

questions

during

the

hearing

The

tribunal

's

decision

You

’ll

usually

get

the

tribunal

’s

decision

in

writing

if

you

did

not

have

a

hearing

the

decision

will

be

based

on

the

appeal

form

and

other

paperwork

in

writing

within

month

if

you

’ve

had

a

basic

case

you

’ll

sometimes

get

a

decision

on

the

day

in

writing

within

months

if

you

’ve

had

a

standard

or

complex

hearing

If

you

lose

your

case

If

you

lose

your

case

you

may

be

able

to

get

a

decision

set

aside

ask

for

permission

to

appeal

Get

a

decision

set

aside

You

can

ask

for

a

decision

to

be

set

aside

cancelled

but

only

if

you

think

there

was

a

mistake

in

the

process

The

letter

you

get

with

the

decision

will

tell

you

how

to

do

this

Contact

Citizens

Advice

if

you

need

help

Ask

for

permission

to

appeal

You

may

be

able

to

appeal

against

the

decision

if

the

tribunal

made

a

legal

mistake

for

example

if

it

did

not

apply

the

law

correctly

fully

explain

its

decision

Ask

for

full

written

reasons

if

you

’ve

not

had

them

already

You

must

do

this

within

days

of

the

date

on

the

decision

notice

the

decision

notice

will

tell

you

how

Ask

for

permission

to

appeal

download

the

appeal

form

and

read

the

guidance

notes

You

must

do

this

within

days

of

the

date

given

on

the

full

written

reasons

Send

the

appeal

form

to

After

you

send

the

form

A

judge

will

decide

if

you

can

take

your

case

to

a

higher

tribunal

called

the

Upper

Tribunal

Tax

and

Chancery

Appeal

to

the

Upper

Tribunal

if

you

get

permission

If

you

’re

refused

permission

to

appeal

You

can

apply

to

the

Upper

Tribunal

for

permission

to

appeal

if

the

First

tier

Tribunal

refuses

or

only

gives

you

permission

to

appeal

on

limited

grounds

Legislation

and

previous

decisions

Read

the

rules

the

tribunal

must

follow

and

its

decisions

on

previous

cases

Previous

decisions

Search

the

decisions

database

to

see

how

and

why

previous

decisions

have

been

made

Legislation

The

tribunal

must

follow

the

Tribunal

Procedure

First

tier

Tribunal

Tax

Chamber

Rules

Read

the

practice

direction

and

practice

statements

for

more

detailed

guidance

The

tribunal

was

set

up

by

the

Tribunals

Courts

and

Enforcement

Act

and

Transfer

of

Tribunal

Functions

and

Revenue

and

Customs

Appeals

Order


Overview

As

a

charity

you

can

get

certain

tax

reliefs

To

benefit

you

must

be

recognised

by

HM

Revenue

and

Customs

HMRC

Charities

do

not

pay

tax

on

most

types

of

income

as

long

as

they

use

the

money

for

charitable

purposes

You

can

claim

back

tax

that

’s

been

deducted

for

example

on

bank

interest

and

donations

this

is

known

as

Gift

Aid

This

guide

is

also

available

in

Welsh

Cymraeg

When

you

need

to

pay

tax

Your

charity

may

need

to

pay

tax

if

you

’ve

received

income

that

does

not

qualify

for

tax

relief

spent

any

of

your

income

on

non

charitable

purposes

You

need

to

complete

a

tax

return

if

your

charity

has

tax

to

pay

Community

amateur

sports

clubs

CASCs

get

different

tax

reliefs

Tax

reliefs

for

charities

As

a

charity

you

do

not

pay

tax

on

most

of

your

income

and

gains

if

you

use

it

for

charitable

purposes

this

is

known

as

charitable

expenditure

This

includes

tax

on

donations

on

profits

from

trading

on

rental

or

investment

income

for

example

bank

interest

on

profits

when

you

sell

or

dispose

of

an

asset

like

property

or

shares

when

you

buy

property

To

get

tax

relief

you

must

be

recognised

by

HM

Revenue

and

Customs

HMRC

Community

amateur

sports

clubs

CASCs

get

different

tax

reliefs

When

you

do

pay

tax

Charities

pay

tax

on

dividends

received

from

UK

companies

before

April

profits

from

developing

land

or

property

purchases

but

there

are

special

VAT

rules

for

charities

Charities

pay

business

rates

on

non

domestic

buildings

but

they

get

an

discount

You

must

pay

tax

on

any

money

you

do

not

use

for

charitable

purposes

This

is

known

as

non

charitable

expenditure

Pay

tax

You

must

complete

a

tax

return

if

your

charity

needs

to

pay

tax

or

if

HMRC

asks

you

to

Reclaim

tax

You

can

claim

back

tax

that

’s

been

deducted

for

example

on

donations

this

is

known

as

Gift

Aid

bank

interest

Get

recognition

for

tax

purposes

To

get

tax

relief

your

charity

must

be

based

in

the

UK

EU

Iceland

Liechtenstein

or

Norway

established

for

charitable

purposes

only

registered

with

the

Charity

Commission

or

another

regulator

if

this

applies

to

you

run

by

fit

and

proper

persons

recognised

by

HM

Revenue

and

Customs

HMRC

Apply

for

recognition

Register

your

charity

’s

details

using

HMRC

’s

online

service

Reclaim

tax

If

you

receive

income

with

tax

deducted

for

example

donations

you

can

claim

Gift

Aid

on

you

can

claim

it

back

online

using

the

Charities

Online

service

through

software

that

works

with

Charities

Online

by

post

using

form

call

the

helpline

to

order

it

Bank

interest

You

can

arrange

to

receive

interest

without

tax

deducted

Show

your

bank

your

letter

of

recognition

from

HM

Revenue

and

Customs

HMRC

If

tax

has

already

been

taken

from

your

interest

you

can

claim

it

back

for

the

current

tax

year

by

asking

your

bank

previous

tax

years

by

claiming

it

from

HMRC

Pay

tax

If

your

charity

has

income

that

does

not

qualify

for

tax

relief

you

must

complete

a

tax

return

If

you

have

no

tax

to

pay

complete

a

tax

return

only

if

HM

Revenue

and

Customs

HMRC

asks

you

to

If

your

charity

’s

income

is

over

you

must

submit

an

annual

return

to

the

Charity

Commission

Company

Tax

Returns

Complete

a

Company

Tax

Return

if

your

charity

is

a

limited

company

or

unincorporated

association

Include

the

supplementary

pages

for

charities

and

community

amateur

sports

clubs

CASCs

A

charity

is

a

limited

company

if

it

was

set

up

by

a

constitution

memorandum

and

articles

of

association

royal

charter

or

Act

of

Parliament

Limited

companies

must

also

send

annual

accounts

to

Companies

House

Trusts

Complete

a

Trust

and

Estate

Self

Assessment

tax

return

if

your

charity

is

a

trust

A

charity

is

a

trust

if

it

was

set

up

by

a

trust

deed

or

will

Penalties

and

deadlines

You

must

complete

a

tax

return

when

HMRC

asks

you

to

even

if

no

tax

is

due

You

may

have

to

pay

a

penalty

if

your

tax

return

is

late

or

you

do

not

complete

one

when

you

should

The

deadline

depends

on

whether

you

complete

a

Company

Tax

Return

or

a

Self

Assessment

tax

return


Overview

Your

company

or

association

may

be

dormant

if

it

’s

not

doing

business

trading

and

does

n’t

have

any

other

income

for

example

investments

Dormant

means

different

things

for

Corporation

Tax

and

Company

Tax

Returns

annual

accounts

and

returns

for

Companies

House

if

you

have

a

limited

company

Dormant

for

Corporation

Tax

Your

company

is

usually

dormant

for

Corporation

Tax

if

it

has

stopped

trading

and

has

no

other

income

for

example

investments

is

a

new

limited

company

that

has

n’t

started

trading

is

an

unincorporated

association

or

club

owing

less

than

Corporation

Tax

is

a

flat

management

company

Trading

includes

buying

selling

renting

property

advertising

employing

someone

or

getting

interest

HMRC

has

detailed

guidance

on

what

counts

as

dormant

for

Corporation

Tax

When

HMRC

thinks

your

company

is

dormant

You

may

get

a

letter

from

HMRC

telling

you

they

’ve

decided

to

treat

your

company

or

association

as

dormant

that

you

do

n’t

have

to

pay

Corporation

Tax

or

file

Company

Tax

Returns

When

you

think

your

company

is

dormant

If

your

company

has

stopped

trading

and

has

no

other

income

you

can

tell

HMRC

that

it

’s

dormant

for

Corporation

Tax

If

you

’ve

never

had

a

notice

to

deliver

a

Company

Tax

Return

You

can

tell

HMRC

your

company

’s

dormant

over

the

phone

or

by

post

If

you

’ve

filed

a

Company

Tax

Return

or

had

a

notice

to

deliver

a

Company

Tax

Return

You

’ll

still

need

to

file

a

Company

Tax

Return

online

this

will

show

HMRC

that

your

company

is

dormant

for

this

period

Limited

companies

You

do

n’t

need

to

pay

Corporation

Tax

or

file

another

Company

Tax

Return

once

you

’ve

told

HMRC

your

company

is

dormant

unless

you

receive

a

further

notice

to

deliver

a

Company

Tax

Return

You

must

still

file

annual

accounts

and

a

confirmation

statement

previously

annual

return

exactly

what

you

must

do

depends

on

if

you

’re

dormant

for

Companies

House

Find

out

how

to

restart

your

company

If

you

’re

registered

for

VAT

If

you

do

not

intend

to

trade

again

you

must

deregister

for

VAT

within

days

of

your

company

becoming

dormant

However

if

you

plan

to

restart

trading

you

must

send

empty

VAT

returns

while

your

company

is

dormant

If

you

employ

people

If

you

do

not

plan

to

restart

trading

in

this

tax

year

you

should

close

your

PAYE

scheme

Dormant

for

Companies

House

You

must

file

your

confirmation

statement

previously

annual

return

and

annual

accounts

with

Companies

House

even

if

your

limited

company

is

dormant

for

Corporation

Tax

dormant

according

to

Companies

House

But

if

your

company

is

dormant

according

to

Companies

House

and

also

qualifies

as

small

you

can

file

dormant

accounts

instead

do

n’t

have

to

include

an

auditor

’s

report

with

your

accounts

Check

what

to

include

in

your

accounts

if

your

company

is

small

and

dormant

for

Companies

House

Dormant

according

to

Companies

House

Your

company

is

called

dormant

by

Companies

House

if

it

’s

had

no

significant

transactions

in

the

financial

year

Significant

transactions

do

n’t

include

filing

fees

paid

to

Companies

House

penalties

for

late

filing

of

accounts

money

paid

for

shares

when

the

company

was

incorporated

You

do

not

need

to

tell

Companies

House

if

you

restart

trading

The

next

set

of

non

dormant

accounts

that

you

file

will

show

that

your

company

is

no

longer

dormant


Overview

HM

Revenue

and

Customs

HMRC

will

send

you

a

late

filing

penalty

notice

telling

you

how

much

to

pay

if

you

’ve

filed

your

monthly

return

late

You

must

pay

within

days

of

receiving

the

notice

or

you

can

appeal

through

HMRC

’s

online

service

by

writing

to

HMRC

quote

your

Unique

Taxpayer

Reference

UTR

and

the

payment

reference

shown

on

the

notice

Pay

now

Ways

to

pay

Make

sure

you

pay

by

the

deadline

The

time

you

need

to

allow

depends

on

how

you

pay

You

can

no

longer

pay

at

the

Post

Office

Same

or

next

day

online

or

telephone

banking

Faster

Payments

CHAPS

online

by

debit

or

corporate

credit

card

at

your

bank

or

building

society

working

days

Bacs

Direct

Debit

if

you

’ve

set

up

one

for

HMRC

before

by

cheque

through

the

post

working

days

Direct

Debit

if

you

have

not

set

up

one

for

HMRC

before

If

the

deadline

falls

on

a

weekend

or

bank

holiday

make

sure

your

payment

reaches

HMRC

on

the

last

working

day

before

it

unless

you

’re

paying

by

Faster

Payments

Bank

details

for

online

or

telephone

banking

CHAPS

Bacs

You

can

pay

by

Faster

Payments

CHAPS

or

Bacs

to

HM

Revenue

and

Customs

HMRC

account

Sort

code

Account

number

Account

name

HMRC

Shipley

Reference

number

You

’ll

need

to

use

the

character

Construction

Industry

Scheme

CIS

late

filing

penalty

reference

number

from

your

late

filing

penalty

notice

This

number

always

starts

with

an

X.

Do

not

use

your

Accounts

Office

reference

number

Your

payment

may

be

delayed

if

you

use

the

wrong

reference

How

long

it

takes

Payments

made

by

Faster

Payments

online

or

telephone

banking

will

usually

reach

HMRC

on

the

same

or

next

day

including

weekends

and

bank

holidays

CHAPS

payments

usually

reach

HMRC

the

same

working

day

if

you

pay

within

your

bank

’s

processing

times

Bacs

payments

usually

take

working

days

Check

your

bank

’s

transaction

limits

and

processing

times

before

making

a

payment

Overseas

payments

Use

these

details

to

pay

from

an

overseas

account

Account

number

IBAN

Bank

identifier

code

BIC

Account

name

HMRC

Shipley

HMRC

’s

banking

address

is

By

debit

or

corporate

credit

card

online

You

can

pay

online

There

’s

a

fee

if

you

pay

by

corporate

credit

card

or

corporate

debit

card

The

fee

is

not

refundable

There

’s

no

fee

if

you

pay

by

personal

debit

card

You

can

not

pay

by

personal

credit

card

You

’ll

need

the

character

Construction

Industry

Scheme

CIS

late

filing

penalty

reference

number

from

your

late

filing

penalty

notice

This

number

always

starts

with

an

X.

Do

not

use

your

Accounts

Office

reference

number

Your

payment

may

be

delayed

if

you

use

the

wrong

reference

HM

Revenue

and

Customs

HMRC

will

accept

your

payment

on

the

date

you

make

it

even

on

bank

holidays

and

weekends

not

the

date

it

reaches

their

account

If

you

’re

unable

to

pay

your

late

filing

penalty

in

full

by

card

you

should

use

another

payment

method

like

a

bank

transfer

At

your

bank

or

building

society

Use

the

payslip

HM

Revenue

and

Customs

HMRC

sent

with

your

late

filing

penalty

notice

Do

not

use

a

payslip

from

your

payment

booklet

because

your

payment

will

be

credited

to

the

wrong

account

and

you

may

receive

reminders

to

pay

Make

your

cheque

payable

to

HM

Revenue

and

Customs

only

Write

your

character

Construction

Industry

Scheme

CIS

late

filing

penalty

reference

number

on

the

back

of

your

cheque

You

will

find

the

reference

number

on

your

penalty

notice

It

always

starts

with

an

X.

Do

not

use

your

Accounts

Office

reference

number

Your

payment

may

be

delayed

if

you

use

the

wrong

reference

HMRC

will

accept

your

payment

on

the

date

you

make

it

and

not

the

date

it

reaches

their

account

Direct

Debit

You

’ll

need

to

set

up

a

new

Direct

Debit

through

your

business

’s

HM

Revenue

and

Customs

HMRC

online

account

to

make

a

single

payment

You

can

not

use

your

existing

Construction

Industry

Scheme

CIS

monthly

or

quarterly

Direct

Debit

You

’ll

need

the

character

CIS

late

filing

penalty

reference

number

from

your

late

filing

penalty

notice

This

number

always

starts

with

an

X.

Do

not

use

your

Accounts

Office

reference

number

Your

payment

may

be

delayed

if

you

use

the

wrong

reference

How

much

time

to

allow

Allow

working

days

to

process

a

Direct

Debit

the

first

time

you

set

one

up

It

should

take

working

days

next

time

if

you

’re

using

the

same

bank

details

By

cheque

through

the

post

You

can

send

a

cheque

by

post

to

HM

Revenue

and

Customs

HMRC

You

do

not

need

to

include

a

street

name

city

name

or

PO

box

with

this

address

Allow

working

days

for

your

payment

to

reach

HMRC

What

to

include

Make

your

cheque

payable

to

HM

Revenue

and

Customs

only

Write

your

character

Construction

Industry

Scheme

CIS

late

filing

penalty

reference

number

on

the

back

of

the

cheque

This

always

starts

with

the

letter

X

Do

not

use

your

Accounts

Office

reference

number

Your

payment

may

be

delayed

if

you

do

not

fill

in

your

cheque

properly

Include

the

payslip

HMRC

sent

you

with

the

late

filing

penalty

notice

Do

not

fold

the

payslip

or

cheque

or

fasten

them

together

You

can

include

a

letter

with

your

payment

to

request

a

receipt

from

HMRC

If

you

do

not

have

a

payslip

Send

your

cheque

with

a

letter

with

these

details

company

name

address

telephone

number

penalty

reference

number

how

much

you

’re

paying

Check

your

payment

has

been

received

You

can

check

your

bank

or

building

society

statement

to

confirm

the

payment

has

left

your

account

If

paying

by

cheque

through

the

post

you

can

include

a

letter

with

your

payment

to

request

a

receipt

from

HM

Revenue

and

Customs

HMRC


Overview

Simplified

expenses

are

a

way

of

calculating

some

of

your

business

expenses

using

flat

rates

instead

of

working

out

your

actual

business

costs

You

do

not

have

to

use

simplified

expenses

You

can

decide

if

it

suits

your

business

Who

can

use

simplified

expenses

Simplified

expenses

can

be

used

by

sole

traders

business

partnerships

that

have

no

companies

as

partners

Simplified

expenses

can

not

be

used

by

limited

companies

or

business

partnerships

involving

a

limited

company

Types

of

expenses

You

can

use

flat

rates

for

business

costs

for

some

vehicles

working

from

home

living

in

your

business

premises

You

must

calculate

all

other

expenses

by

working

out

the

actual

costs

How

to

use

simplified

expenses

Keep

records

your

business

miles

for

vehicles

hours

you

work

at

home

and

how

many

people

live

at

your

business

premises

over

the

year

At

the

end

of

the

tax

year

use

the

flat

rates

for

vehicle

mileage

working

from

home

and

living

at

your

business

premises

to

work

out

your

expenses

Include

these

amounts

in

the

total

for

your

expenses

in

your

Self

Assessment

tax

return

Use

the

simplified

expenses

checker

to

compare

what

you

can

claim

using

simplified

expenses

with

what

you

can

claim

by

working

out

the

actual

costs

This

will

help

you

work

out

if

simplified

expenses

suits

your

business

Vehicles

Calculate

your

vehicle

expenses

using

a

flat

rate

for

mileage

instead

of

the

actual

costs

of

buying

and

running

your

vehicle

for

example

insurance

repairs

servicing

fuel

You

can

use

simplified

expenses

for

cars

except

cars

designed

for

commercial

use

for

example

black

cabs

or

dual

control

driving

instructors

cars

goods

vehicles

for

example

vans

motorcycles

You

can

not

claim

simplified

expenses

for

a

vehicle

you

’ve

already

claimed

capital

allowances

for

or

you

’ve

included

as

an

expense

when

you

worked

out

your

business

profits

Vehicle

Flat

rate

per

mile

with

simplified

expenses

Cars

and

goods

vehicles

first

miles

Cars

and

goods

vehicles

after

miles

Motorcycles

You

do

not

have

to

use

flat

rates

for

all

your

vehicles

Once

you

use

the

flat

rates

for

a

vehicle

you

must

continue

to

do

so

as

long

as

you

use

that

vehicle

for

your

business

You

can

claim

all

other

travel

expenses

for

example

train

journeys

and

parking

on

top

of

your

vehicle

expenses

Use

the

simplified

expenses

checker

to

compare

what

you

can

claim

using

simplified

expenses

with

what

you

can

claim

by

working

out

the

actual

costs

Working

from

home

Calculate

your

allowable

expenses

using

a

flat

rate

based

on

the

hours

you

work

from

home

each

month

This

means

you

do

not

have

to

work

out

the

proportion

of

personal

and

business

use

for

your

home

for

example

how

much

of

your

utility

bills

are

for

business

The

flat

rate

does

not

include

telephone

or

internet

expenses

You

can

claim

the

business

proportion

of

these

bills

by

working

out

the

actual

costs

You

can

only

use

simplified

expenses

if

you

work

for

hours

or

more

a

month

from

home

Hours

of

business

use

per

month

Flat

rate

per

month

to

to

and

more

Use

the

simplified

expenses

checker

to

compare

what

you

can

claim

using

simplified

expenses

with

what

you

can

claim

by

working

out

the

actual

costs

Living

at

your

business

premises

A

small

number

of

businesses

use

their

business

premises

as

their

home

for

example

a

guesthouse

bed

and

breakfast

or

small

care

home

You

can

use

simplified

expenses

instead

of

working

out

the

split

between

what

you

spend

for

your

private

and

business

use

of

the

premises

With

simplified

expenses

you

calculate

the

total

expenses

for

the

premises

Then

use

the

flat

rates

to

subtract

an

amount

for

your

personal

use

of

the

premises

based

on

the

number

of

people

living

on

the

premises

and

claim

the

rest

as

your

business

expenses

Number

of

people

Flat

rate

per

month

If

someone

lives

at

your

business

premises

for

part

of

the

year

you

can

deduct

only

the

relevant

flat

rate

for

the

months

they

live

there

Use

the

simplified

expenses

checker

to

compare

what

you

can

claim

using

simplified

expenses

with

what

you

can

claim

by

working

out

the

actual

costs