Overview

You

must

pay

Stamp

Duty

Land

Tax

SDLT

if

you

buy

a

property

or

land

over

a

certain

price

in

England

and

Northern

Ireland

The

tax

is

different

if

the

property

or

land

is

in

Scotland

pay

Land

and

Buildings

Transaction

Tax

Wales

pay

Land

Transaction

Tax

if

the

sale

was

completed

on

or

after

April

You

pay

the

tax

when

you

buy

a

freehold

property

buy

a

new

or

existing

leasehold

buy

a

property

through

a

shared

ownership

scheme

are

transferred

land

or

property

in

exchange

for

payment

for

example

you

take

on

a

mortgage

or

buy

a

share

in

a

house

Thresholds

The

threshold

is

where

SDLT

starts

to

apply

If

you

buy

a

property

for

less

than

the

threshold

there

’s

no

SDLT

to

pay

The

current

SDLT

threshold

for

residential

properties

is

This

changes

on

July

The

threshold

for

non

residential

land

and

properties

is

Property

purchases

from

July

to

September

The

SDLT

thresholds

will

be

for

residential

properties

for

non

residential

land

and

properties

The

threshold

for

residential

properties

will

change

on

October

Property

purchases

from

October

The

SDLT

thresholds

will

be

for

residential

properties

for

non

residential

land

and

properties

These

thresholds

are

the

same

as

they

were

before

July

First

time

buyers

From

July

you

’ll

get

a

discount

relief

that

means

you

’ll

pay

less

or

no

tax

if

both

the

following

apply

you

and

anyone

else

you

’re

buying

with

are

first

time

buyers

the

purchase

price

is

or

less

You

’ll

also

be

eligible

for

this

discount

if

you

bought

your

first

home

before

July

How

much

you

pay

How

much

you

pay

depends

on

whether

the

land

or

property

is

residential

or

non

residential

or

mixed

use

If

you

’re

buying

a

residential

property

there

are

different

rates

of

SDLT

if

you

’re

a

first

time

buyer

you

already

own

a

property

and

you

’re

buying

an

additional

property

you

’re

not

a

UK

resident

You

can

use

HM

Revenue

and

Customs

HMRC

Stamp

Duty

Land

Tax

calculator

to

work

out

how

much

tax

you

’ll

pay

You

may

be

able

to

reduce

the

amount

of

tax

you

pay

by

claiming

relief

such

as

if

you

’re

a

first

time

buyer

or

purchasing

more

than

one

property

multiple

dwellings

The

value

you

pay

SDLT

on

the

consideration

The

total

value

you

pay

SDLT

on

sometimes

called

the

consideration

is

usually

the

price

you

pay

for

the

property

or

land

Sometimes

it

might

include

another

type

of

payment

like

goods

works

or

services

release

from

a

debt

transfer

of

a

debt

including

the

value

of

any

outstanding

mortgage

Find

out

how

to

work

out

the

consideration

if

your

situation

is

complicated

How

and

when

to

pay

You

must

send

an

SDLT

return

to

HMRC

and

pay

the

tax

within

days

of

completion

If

you

have

a

solicitor

agent

or

conveyancer

they

’ll

usually

file

your

return

and

pay

the

tax

on

your

behalf

on

the

day

of

completion

and

add

the

amount

to

their

fees

They

’ll

also

claim

any

relief

you

’re

eligible

for

such

as

if

you

’re

a

first

time

buyer

If

they

do

not

do

this

for

you

you

can

file

a

return

and

pay

the

tax

yourself

There

are

certain

situations

where

you

do

not

need

to

send

a

return

You

may

be

charged

penalties

and

interest

if

you

do

not

file

your

return

and

make

your

payment

within

days

of

completion

Residential

property

rates

You

usually

pay

Stamp

Duty

Land

Tax

SDLT

on

increasing

portions

of

the

property

price

when

you

buy

residential

property

for

example

a

house

or

flat

SDLT

only

applies

to

properties

over

a

certain

value

The

amount

you

pay

depends

on

when

you

bought

the

property

how

much

you

paid

for

it

Use

the

SDLT

calculator

to

work

out

how

much

tax

you

’ll

pay

You

must

send

an

SDLT

return

if

you

pay

more

than

for

a

property

even

if

there

’s

no

SDLT

due

There

are

some

exemptions

Rates

from

July

to

June

You

can

also

use

this

table

to

work

out

the

SDLT

for

the

purchase

price

of

a

lease

the

lease

premium

Property

or

lease

premium

or

transfer

value

SDLT

rate

Up

to

Zero

The

next

the

portion

from

to

The

next

the

portion

from

to

million

The

remaining

amount

the

portion

above

million

Use

the

SDLT

calculator

to

work

out

how

much

tax

you

’ll

pay

Rates

from

July

to

September

You

can

also

use

this

table

to

work

out

the

SDLT

for

the

purchase

price

of

a

lease

the

lease

premium

Property

or

lease

premium

or

transfer

value

SDLT

rate

Up

to

Zero

The

next

the

portion

from

to

The

next

the

portion

from

to

million

The

remaining

amount

the

portion

above

million

Use

the

SDLT

calculator

to

work

out

how

much

tax

you

’ll

pay

Rates

from

October

These

rates

also

apply

if

you

bought

a

property

before

July

You

can

also

use

this

table

to

work

out

the

SDLT

for

the

purchase

price

of

a

lease

the

lease

premium

Property

or

lease

premium

or

transfer

value

SDLT

rate

Up

to

Zero

The

next

the

portion

from

to

The

next

the

portion

from

to

The

next

the

portion

from

to

million

The

remaining

amount

the

portion

above

million

Use

the

SDLT

calculator

to

work

out

how

much

tax

you

’ll

pay

If

you

’re

buying

your

first

home

You

can

claim

a

discount

relief

if

you

buy

your

first

home

before

July

or

from

July

This

means

you

’ll

pay

no

SDLT

up

to

SDLT

on

the

portion

from

to

You

’re

eligible

if

you

and

anyone

else

you

’re

buying

with

are

first

time

buyers

If

the

price

is

over

you

follow

the

rules

for

people

who

’ve

bought

a

home

before

New

leasehold

sales

and

transfers

When

you

buy

a

new

residential

leasehold

property

you

pay

SDLT

on

the

purchase

price

of

the

lease

the

lease

premium

using

the

rates

above

If

the

total

rent

over

the

life

of

the

lease

known

as

the

net

present

value

is

more

than

the

SDLT

threshold

you

’ll

pay

SDLT

at

on

the

portion

of

net

present

value

over

for

purchases

from

July

to

June

for

purchases

from

July

to

September

for

purchases

from

October

This

does

not

apply

to

existing

assigned

leases

You

can

work

out

how

much

SDLT

you

’ll

pay

for

your

new

residential

lease

using

HMRC

’s

SDLT

calculator

guidance

on

leasehold

purchases

Higher

rates

for

additional

properties

You

’ll

usually

have

to

pay

on

top

of

SDLT

rates

if

buying

a

new

residential

property

means

you

’ll

own

more

than

one

Use

the

SDLT

calculator

to

work

out

how

much

tax

you

’ll

pay

You

may

not

have

to

pay

the

higher

rates

if

you

exchanged

contracts

before

November

If

you

’re

replacing

your

main

residence

You

will

not

pay

the

extra

SDLT

if

the

property

you

’re

buying

is

replacing

your

main

residence

and

that

has

already

been

sold

If

you

have

not

sold

your

main

residence

on

the

day

you

complete

your

new

purchase

you

’ll

have

to

pay

higher

rates

This

is

because

you

own

properties

You

can

apply

for

a

refund

if

you

sell

your

previous

main

home

within

months

There

are

special

rules

if

you

own

property

with

someone

else

or

already

own

a

property

outside

England

Wales

and

Northern

Ireland

If

it

takes

longer

than

months

to

sell

your

previous

main

home

You

may

still

be

able

to

get

a

refund

of

the

extra

SDLT

if

you

purchased

your

new

home

on

or

after

January

the

delay

was

outside

your

control

for

example

because

of

coronavirus

or

a

public

authority

blocking

the

sale

you

have

now

sold

your

old

home

To

claim

a

refund

write

to

HMRC

and

explain

why

the

sale

took

longer

than

months

Include

your

details

details

of

the

main

buyer

if

different

to

your

own

details

of

the

property

where

higher

rate

SDLT

was

paid

including

the

address

date

of

purchase

and

SDLT

unique

transaction

reference

number

details

of

the

previous

main

residence

including

the

address

date

of

sale

and

SDLT

unique

transaction

reference

number

the

amount

of

higher

rate

SDLT

paid

the

amount

of

tax

you

’re

asking

for

a

repayment

of

a

bank

account

and

sort

code

for

the

person

receiving

the

payment

Rates

if

you

’re

not

a

UK

resident

If

you

’re

not

present

in

the

UK

for

at

least

days

months

during

the

months

before

your

purchase

you

are

not

a

UK

resident

for

the

purposes

of

SDLT

You

’ll

usually

pay

a

surcharge

if

you

’re

buying

a

residential

property

in

England

or

Northern

Ireland

on

or

after

April

You

may

not

have

to

pay

a

surcharge

on

certain

properties

transactions

or

if

you

’re

a

particular

type

of

buyer

Check

the

rules

on

who

has

to

pay

the

surcharge

when

you

do

not

have

to

pay

and

if

you

can

claim

relief

If

you

have

to

pay

the

surcharge

you

’ll

also

have

to

pay

any

other

rates

of

SDLT

that

apply

for

example

if

you

already

own

a

property

and

you

’re

buying

an

additional

property

if

you

’re

a

first

time

buyer

Use

the

SDLT

calculator

to

work

out

how

much

tax

you

’ll

pay

Special

rates

There

are

different

SDLT

rules

and

rate

calculations

for

corporate

bodies

people

buying

or

more

residential

properties

in

one

transaction

shared

ownership

properties

multiple

purchases

or

transfers

between

the

same

buyer

and

seller

linked

purchases

purchases

that

mean

you

own

more

than

one

property

companies

and

trusts

buying

residential

property

Rates

for

non

residential

and

mixed

land

and

property

You

pay

SDLT

on

increasing

portions

of

the

property

price

or

consideration

when

you

pay

or

more

for

non

residential

or

mixed

also

known

as

mixed

use

land

or

property

You

must

still

send

an

SDLT

return

for

most

transactions

under

Non

residential

property

includes

commercial

property

for

example

shops

or

offices

property

that

is

n’t

suitable

to

be

lived

in

forests

agricultural

land

that

’s

part

of

a

working

farm

or

used

for

agricultural

reasons

any

other

land

or

property

that

is

not

part

of

a

dwelling

’s

garden

or

grounds

or

more

residential

properties

bought

in

a

single

transaction

You

pay

residential

SDLT

rates

on

agricultural

land

if

it

’s

sold

as

part

of

the

garden

or

grounds

of

a

dwelling

for

example

a

cottage

with

fields

A

mixed

property

is

one

that

has

both

residential

and

non

residential

elements

for

example

a

flat

connected

to

a

shop

doctor

’s

surgery

or

office

Use

the

SDLT

calculator

to

work

out

how

much

tax

you

’ll

pay

Freehold

sales

and

transfers

You

can

also

use

this

table

to

work

out

the

SDLT

rate

for

a

lease

premium

Property

or

lease

premium

or

transfer

value

SDLT

rate

Up

to

Zero

The

next

the

portion

from

to

The

remaining

amount

the

portion

above

New

leasehold

sales

and

transfers

When

you

buy

a

new

non

residential

or

mixed

leasehold

you

pay

SDLT

on

both

the

purchase

price

of

the

lease

the

lease

premium

using

the

rates

above

value

of

the

annual

rent

you

pay

the

net

present

value

These

are

calculated

separately

then

added

together

If

you

buy

an

existing

assigned

lease

you

only

pay

SDLT

on

the

lease

price

or

consideration

The

net

present

value

NPV

is

based

on

the

total

rent

over

the

life

of

the

lease

You

do

not

pay

SDLT

on

the

rent

if

the

NPV

is

less

than

Net

present

value

of

rent

SDLT

rate

to

Zero

The

portion

from

to

The

portion

above

How

much

you

’ll

pay

You

can

work

out

how

much

SDLT

you

’ll

pay

for

your

non

residential

lease

using

HM

Revenue

and

Customs

HMRC

SDLT

calculator

guidance

on

buying

leasehold

properties

You

may

pay

a

higher

rate

of

SDLT

for

multiple

purchases

or

transfers

from

the

same

seller

Using

previous

SDLT

rates

You

may

qualify

for

previous

SDLT

rates

if

you

exchanged

contracts

before

March

but

completed

on

or

after

that

date

If

you

qualify

for

the

previous

rates

you

can

choose

to

pay

SDLT

using

the

current

or

previous

rates

Use

HMRC

’s

SDLT

calculator

to

work

out

if

you

qualify

and

how

much

you

’ll

pay

using

both

rates

Enter

the

figure

for

the

rate

you

choose

in

your

SDLT

return

Land

and

property

transfers

You

may

have

to

pay

Stamp

Duty

Land

Tax

SDLT

if

the

ownership

of

land

or

property

is

transferred

to

you

in

exchange

for

any

payment

or

consideration

The

rules

around

SDLT

depend

on

the

specific

circumstances

surrounding

the

transfer

HM

Revenue

and

Customs

HMRC

has

guidance

on

transfers

as

a

result

of

marriage

civil

partnerships

or

moving

in

together

on

divorce

separation

or

the

end

of

a

civil

partnership

of

jointly

owned

property

or

land

if

the

larger

share

is

given

as

a

gift

given

as

a

gift

or

left

in

a

will

to

or

from

a

company

Shared

ownership

property

You

may

have

to

pay

Stamp

Duty

Land

Tax

SDLT

when

you

buy

a

property

through

a

shared

ownership

scheme

run

by

an

approved

public

body

This

includes

local

housing

authorities

housing

associations

housing

action

trusts

the

Northern

Ireland

Housing

Executive

the

Commission

for

the

New

Towns

development

corporations

You

can

choose

to

either

make

a

one

off

payment

based

on

the

market

value

of

the

property

market

value

election

pay

SDLT

in

stages

Market

value

election

Submit

a

return

and

pay

SDLT

at

the

residential

rate

Use

the

total

market

value

of

the

property

to

calculate

how

much

to

pay

even

if

you

’re

only

buying

a

share

You

do

not

pay

any

more

SDLT

after

this

even

if

you

buy

a

bigger

share

in

the

property

later

on

HM

Revenue

and

Customs

HMRC

has

guidance

on

SDLT

if

you

do

not

have

the

right

to

the

freehold

Paying

in

stages

You

make

your

first

SDLT

payment

on

the

price

you

pay

for

the

lease

the

lease

premium

if

it

’s

above

the

SDLT

threshold

If

the

lease

premium

is

below

the

threshold

you

do

not

pay

SDLT

at

this

point

but

you

still

have

to

submit

a

return

You

may

have

to

pay

extra

SDLT

if

the

total

rent

over

the

life

of

the

lease

known

as

the

net

present

value

is

more

than

the

SDLT

threshold

Work

this

out

on

HMRC

’s

SDLT

calculator

You

pay

SDLT

of

on

the

amount

over

the

threshold

add

this

to

any

SDLT

you

’re

paying

on

the

lease

premium

SDLT

if

you

buy

more

shares

If

you

buy

any

more

shares

in

the

property

you

do

not

have

to

pay

any

more

SDLT

or

send

a

return

to

HMRC

until

you

own

more

than

an

share

Once

your

share

of

the

property

goes

over

you

must

send

a

return

and

pay

SDLT

on

the

transaction

that

took

you

over

any

transactions

after

that

Calculating

your

SDLT

To

work

out

the

SDLT

if

you

buy

more

shares

that

take

you

over

Work

out

the

SDLT

due

on

the

total

you

’ve

paid

for

the

property

to

date

include

any

amounts

you

did

not

pay

tax

on

Use

the

SDLT

rate

that

applies

at

the

time

you

bought

the

new

share

For

example

if

your

total

purchases

before

July

were

the

SDLT

due

would

be

Divide

the

amount

you

’re

paying

for

this

share

by

the

total

amount

you

’ve

paid

for

the

property

to

date

For

example

if

you

’re

paying

for

this

share

divide

by

Multiply

the

two

figures

for

example

SDLT

of

multiplied

by

This

is

the

amount

you

would

need

to

pay

in

SDLT

for

this

share

If

you

’ve

paid

less

than

for

your

property

between

July

and

June

or

less

than

between

July

and

September

the

amount

of

SDLT

you

’d

need

to

pay

on

any

additional

shares

would

be

zero

This

is

because

of

the

temporary

SDLT

rate

Additional

tax

if

payments

are

linked

You

may

have

to

pay

extra

SDLT

on

previous

shares

if

they

become

linked

to

later

shares

Shares

only

become

linked

once

you

own

over

of

the

property

You

can

read

more

about

paying

SDLT

when

you

buy

more

shares

Reliefs

and

exemptions

You

may

be

eligible

for

Stamp

Duty

Land

Tax

SDLT

reliefs

if

you

’re

buying

your

first

home

and

in

certain

other

situations

These

reliefs

can

reduce

the

amount

of

tax

you

pay

You

must

complete

an

SDLT

return

to

claim

relief

even

if

no

tax

is

due

HM

Revenue

and

Customs

HMRC

has

guidance

on

SDLT

reliefs

for

first

time

buyers

multiple

dwellings

building

companies

buying

an

individual

’s

home

employers

buying

an

employee

’s

house

local

authorities

making

compulsory

purchases

property

developers

providing

amenities

to

communities

companies

transferring

property

to

another

company

charities

right

to

buy

properties

registered

social

landlords

Crown

employees

Exemptions

You

do

not

have

to

pay

SDLT

or

file

a

return

if

no

money

or

other

payment

changes

hands

for

a

land

or

property

transfer

property

is

left

to

you

in

a

will

property

is

transferred

because

of

divorce

or

dissolution

of

a

civil

partnership

you

buy

a

freehold

property

for

less

than

you

buy

a

new

or

assigned

lease

of

years

or

more

as

long

as

the

premium

is

less

than

and

the

annual

rent

is

less

than

you

buy

a

new

or

assigned

lease

of

less

than

years

as

long

as

the

amount

you

pay

is

less

than

the

residential

or

non

residential

SDLT

threshold

you

use

alternative

property

financial

arrangements

for

example

to

comply

with

Sharia

law

Read

HMRC

’s

guidance

on

transactions

that

do

not

need

a

return


Overview

If

you

live

in

England

or

Wales

there

’s

usually

no

record

of

the

exact

boundary

between

two

properties

who

owns

the

hedge

wall

tree

or

fence

between

properties

This

guide

is

also

available

in

Welsh

Cymraeg

You

can

get

an

idea

of

where

the

boundaries

for

your

property

are

by

looking

at

its

title

plan

Most

title

plans

do

n’t

show

exact

boundaries

you

usually

do

n’t

need

to

have

the

exact

boundaries

recorded

anywhere

The

rules

are

different

in

Scotland

and

Northern

Ireland

You

can

apply

to

get

the

title

plan

corrected

if

you

think

there

’s

a

mistake

on

it

Record

the

boundary

more

precisely

You

can

do

this

by

making

a

boundary

agreement

with

your

neighbour

applying

for

a

determined

boundary

Make

a

boundary

agreement

with

your

neighbour

You

can

usually

avoid

having

to

create

a

boundary

agreement

by

having

an

informal

discussion

with

your

neighbour

Get

help

in

solving

disagreements

Use

the

Royal

Institution

of

Chartered

Surveyors

Helpline

Scheme

to

get

advice

on

solving

disagreements

over

boundaries

What

a

boundary

agreement

can

do

You

and

your

neighbour

can

create

a

boundary

agreement

to

record

the

boundary

between

properties

who

’s

responsible

for

maintaining

a

hedge

wall

tree

or

fence

between

properties

Get

legal

advice

if

you

’re

thinking

about

making

a

boundary

agreement

What

a

boundary

agreement

ca

n’t

do

You

ca

n’t

use

a

boundary

agreement

to

sell

or

give

away

part

of

your

land

to

your

neighbour

Get

legal

advice

if

you

want

to

make

sure

the

boundary

agreement

is

still

valid

after

you

or

your

neighbour

sell

your

property

What

to

include

in

a

boundary

agreement

Your

boundary

agreement

must

include

your

name

and

address

your

neighbour

’s

name

and

address

the

date

the

agreement

begins

the

boundary

you

’ve

agreed

You

can

include

the

boundary

using

a

written

description

a

copy

of

an

Ordnance

Survey

map

you

can

draw

or

write

on

it

to

show

the

boundary

a

map

you

’ve

drawn

yourself

Example

of

a

boundary

agreement

Boundary

Agreement

This

agreement

is

made

on

July

between

John

Smith

of

Acacia

Avenue

title

to

which

is

registered

under

title

number

and

Mary

Brown

of

Acacia

Avenue

title

to

which

is

registered

under

title

number

The

parties

agree

that

the

legal

boundary

between

the

land

within

their

respective

registered

titles

and

running

from

the

point

marked

A

to

the

point

marked

B

on

the

plan

attached

is

as

shown

by

the

red

line

drawn

between

those

points

Signed

Witness

Signature

name

and

address

Signed

Witness

Signature

name

and

address

Record

your

boundary

agreement

Fill

in

an

application

to

change

the

register

In

section

under

Applications

in

priority

order

write

To

note

a

boundary

agreement

Under

Fees

paid

write

You

do

n’t

need

to

fill

in

sections

to

You

’ll

need

to

send

the

completed

form

a

copy

of

the

boundary

agreement

a

cheque

or

postal

order

for

payable

to

HMLR

or

HM

Land

Registry

Send

the

documents

and

fee

to

HM

Land

Registry

will

update

the

register

for

your

property

and

send

a

copy

of

the

updated

register

back

to

you

They

’ll

do

the

same

for

your

neighbour

Apply

to

record

the

exact

boundary

You

can

apply

to

have

the

exact

boundary

between

your

property

and

your

neighbour

’s

recorded

This

is

known

as

applying

for

a

determined

boundary

You

can

only

do

this

if

your

property

is

registered

A

determined

boundary

will

still

be

valid

if

you

or

your

neighbour

sell

your

property

Your

application

may

be

referred

to

a

tribunal

if

your

neighbour

does

n’t

agree

with

it

Get

legal

advice

before

making

an

application

Check

your

property

’s

title

plan

and

register

to

see

if

it

already

has

a

determined

boundary

Apply

for

a

determined

boundary

You

’ll

need

to

send

a

plan

showing

the

determined

boundary

ask

a

chartered

land

surveyor

to

make

this

evidence

that

supports

your

application

a

completed

exact

line

of

boundary

DB

form

Evidence

that

supports

your

application

Send

any

evidence

you

have

that

justifies

the

surveyor

’s

boundary

This

could

include

certified

copies

of

the

deeds

to

your

property

from

before

the

property

was

registered

an

expert

’s

report

a

written

statement

signed

in

front

of

a

solicitor

a

magistrate

or

a

commissioner

of

oaths

Send

your

application

The

application

costs

You

’ll

also

need

to

pay

the

surveyor

and

the

solicitor

a

fee

If

your

neighbour

agrees

with

your

application

they

’ll

need

to

sign

the

form

and

the

plan

as

well

Send

everything

to

If

your

application

is

successful

HM

Land

Registry

HMLR

will

send

you

a

copy

of

your

updated

title

plan

and

register

They

’ll

also

send

your

neighbour

a

copy

of

their

updated

title

plan

and

register

If

your

neighbour

objects

to

your

application

HMLR

will

decide

whether

the

objection

is

valid

If

it

is

they

’ll

give

you

and

your

neighbour

the

chance

to

come

to

an

agreement

If

you

ca

n’t

they

’ll

pass

your

application

to

a

tribunal

You

may

need

to

pay

for

legal

advice

and

advice

from

a

surveyor

if

this

happens

If

the

tribunal

approves

your

application

HMLR

will

send

you

a

copy

of

your

updated

title

plan

and

register

They

’ll

record

the

determined

boundary

in

the

register

If

the

tribunal

rejects

your

application

The

tribunal

will

either

decide

where

the

exact

boundary

should

be

or

decide

not

to

set

the

exact

boundary

You

may

need

to

pay

your

neighbour

’s

costs

Correct

a

boundary

mistake

on

a

title

plan

Write

to

HM

Land

Registry

HMLR

if

you

think

there

’s

a

boundary

mistake

on

a

property

’s

title

plan

You

’ll

need

to

explain

why

you

think

there

’s

a

mistake

include

any

evidence

that

supports

your

argument

such

as

certified

copies

of

the

deeds

to

the

property

Send

everything

to

If

HMLR

finds

that

there

’s

a

mistake

they

’ll

tell

you

how

to

correct

it


Overview

You

may

be

able

to

stop

or

delay

the

eviction

You

can

get

advice

from

charities

like

Citizens

Advice

or

Shelter

Check

if

you

can

get

legal

aid

If

you

’re

eligible

you

can

get

advice

from

Civil

Legal

Advice

or

you

can

search

for

a

legal

aid

adviser

If

your

case

goes

to

court

you

might

be

able

to

get

help

on

the

day

from

an

adviser

in

the

court

building

Eviction

means

your

landlord

ends

your

tenancy

and

you

have

to

leave

your

property

The

steps

that

your

council

or

housing

association

must

take

to

evict

you

depends

on

the

type

of

tenancy

you

have

But

the

basic

steps

are

You

get

written

notice

that

the

council

or

housing

association

plans

to

evict

you

If

you

do

not

leave

or

can

not

come

to

an

agreement

the

council

or

housing

association

can

apply

to

the

court

for

a

possession

order

The

court

decides

whether

you

can

be

evicted

If

you

still

do

not

leave

bailiffs

can

remove

you

and

your

belongings

Written

notice

Your

council

or

housing

association

must

give

you

a

written

warning

notice

that

they

plan

to

evict

you

The

notice

is

normally

either

at

least

weeks

or

months

depending

on

the

type

of

tenancy

you

have

However

they

can

start

eviction

proceedings

immediately

if

you

’re

responsible

for

serious

antisocial

behaviour

like

drug

dealing

For

most

types

of

tenancy

your

council

or

housing

association

must

also

tell

you

why

they

’re

planning

to

evict

you

The

quicker

you

reply

to

the

written

notice

the

better

chance

you

have

of

keeping

your

home

If

you

ignore

it

and

stay

in

the

property

or

the

council

or

housing

association

is

not

satisfied

with

your

response

they

may

apply

to

the

court

for

permission

to

evict

you

Rent

arrears

If

you

’re

facing

eviction

over

unpaid

rent

before

taking

you

to

court

the

council

or

housing

association

must

try

to

talk

to

you

about

the

arrears

as

early

as

possible

give

you

detailed

information

about

the

arrears

offer

help

if

you

need

it

to

make

a

housing

benefit

claim

agree

to

delay

taking

you

to

court

if

you

make

a

reasonable

offer

to

pay

off

your

rent

arrears

These

steps

are

known

as

the

pre

action

protocol

The

court

hearing

Your

council

or

housing

association

will

need

permission

from

a

court

to

evict

you

You

’ll

get

papers

confirming

the

date

of

the

hearing

At

the

hearing

you

have

the

chance

to

tell

your

side

of

the

story

The

court

can

issue

a

possession

order

giving

the

council

or

housing

association

permission

to

evict

you

decide

evicting

you

is

not

justified

eviction

proceedings

will

then

stop

issue

a

suspended

or

postponed

possession

order

giving

you

a

final

chance

to

avoid

eviction

After

the

hearing

The

possession

order

will

state

the

date

you

must

leave

the

property

by

If

you

do

not

leave

your

council

or

housing

association

can

ask

the

court

to

send

a

bailiff

to

remove

you

and

your

belongings

The

court

will

tell

you

the

date

they

’ll

arrive

In

certain

situations

your

local

council

may

offer

you

temporary

housing

to

give

you

a

chance

to

find

another

property

While

it

’s

looking

into

your

case

the

council

may

offer

you

emergency

accommodation

such

as

a

hostel

or

B&B

Shelter

has

an

emergency

housing

rights

checker

tool

that

shows

whether

you

may

be

entitled

to

this


Vehicle

noise

limits

There

are

limits

to

the

amount

of

noise

that

vehicles

can

make

on

public

roads

This

applies

to

all

types

of

vehicles

In

general

larger

vehicles

with

bigger

engines

are

able

to

make

more

noise

Noise

limits

on

tyres

There

are

noise

limits

on

tyres

and

since

November

all

new

tyres

are

graded

and

labelled

to

show

how

noisy

they

are

Modified

exhaust

systems

It

’s

illegal

to

modify

the

exhaust

system

to

make

a

vehicle

noisier

after

it

has

been

type

approved

checked

it

meets

environmental

and

safety

standards

The

police

can

also

take

action

if

your

vehicle

’s

silencer

does

n’t

work

in

the

way

it

was

designed

or

if

you

’re

driving

in

a

way

that

creates

too

much

noise

Noise

from

roads

There

’s

no

legal

limit

to

road

noise

although

noise

levels

might

be

taken

into

account

when

new

roads

or

houses

and

offices

near

roads

are

planned

Planned

new

roads

When

planning

a

new

road

local

highway

authorities

assess

how

the

noise

at

your

property

will

change

when

the

road

opens

If

noise

from

a

new

road

exceeds

certain

levels

at

your

home

you

might

be

able

to

get

sound

insulation

Contact

your

highway

authority

to

apply

or

if

you

’re

worried

about

the

noise

from

a

planned

road

scheme

get

their

details

from

your

local

council

Compulsory

purchase

and

road

noise

When

a

new

road

is

built

it

often

involves

the

compulsory

purchase

of

land

to

make

way

for

the

road

You

might

be

able

to

get

compensation

if

a

compulsory

purchase

means

you

become

affected

by

road

noise

Find

out

more

in

the

guide

Your

property

and

compulsory

purchase

After

roads

open

to

traffic

You

can

apply

for

compensation

if

your

property

value

goes

down

because

of

road

noise

from

the

use

of

a

new

or

altered

road

Railway

noise

There

are

no

legal

limits

to

noise

from

existing

railways

If

you

think

that

noise

levels

are

affecting

your

health

contact

your

local

council

who

will

investigate

on

your

behalf

If

noise

from

a

new

railway

affects

your

property

you

might

be

able

to

get

sound

insulation

for

your

home

Contact

the

relevant

rail

authority

ask

your

local

council

for

their

details

If

particular

trains

are

causing

you

a

problem

speak

to

the

company

running

those

trains

Find

information

on

train

operators

on

the

National

Rail

website

or

call

Network

Rail

Aircraft

noise

Noise

is

regulated

to

some

extent

at

all

UK

airports

This

can

include

noise

limits

and

restrictions

on

night

flights

Aircraft

paths

are

generally

designed

to

fly

over

the

least

populated

areas

Some

airports

operate

grant

schemes

to

install

sound

insulation

in

affected

homes

Contact

the

airport

that

affects

you

to

find

out

if

they

run

one

The

Civil

Aviation

Authority

CAA

has

more

information

on

aircraft

noise

and

emissions

Complaining

about

aircraft

noise

To

complain

about

noise

or

aircraft

activities

in

general

get

in

touch

with

the

relevant

airport

Military

aircraft

Military

aircraft

are

covered

by

different

rules

You

can

complain

about

military

aircraft

noise

or

low

flying

military

aircraft

Further

information

There

are

strategic

noise

maps

for

England

provided

by

the

Department

for

Environment

Food

and

Rural

Affairs

Defra

These

estimate

noise

from

major

roads

those

with

more

than

million

vehicle

passages

annually

major

railways

those

with

more

than

train

passages

annually

major

airports

those

with

more

than

aircraft

movements

annually

except

for

training

on

light

aircraft

They

also

estimate

noise

in

urban

areas

with

populations

greater

than

and

a

certain

population

density


What

you

pay

it

on

You

may

have

to

pay

Capital

Gains

Tax

if

you

make

a

profit

gain

when

you

sell

or

dispose

of

shares

or

other

investments

Shares

and

investments

you

may

need

to

pay

tax

on

include

shares

that

are

not

in

an

ISA

or

PEP

units

in

a

unit

trust

certain

bonds

not

including

Premium

Bonds

and

Qualifying

Corporate

Bonds

You

’ll

need

to

work

out

your

gain

to

find

out

whether

you

need

to

pay

tax

This

will

depend

on

if

your

total

gains

are

above

your

Capital

Gains

Tax

allowance

for

the

tax

year

When

you

do

not

pay

it

You

do

not

usually

need

to

pay

tax

if

you

give

shares

as

a

gift

to

your

husband

wife

civil

partner

or

a

charity

You

also

do

not

pay

Capital

Gains

Tax

when

you

dispose

of

shares

you

’ve

put

into

an

ISA

or

PEP

shares

in

employer

Share

Incentive

Plans

SIPs

UK

government

gilts

including

Premium

Bonds

Qualifying

Corporate

Bonds

employee

shareholder

shares

depending

on

when

you

got

them

Work

out

your

gain

You

’ll

need

to

work

out

your

gain

to

find

out

whether

you

need

to

pay

Capital

Gains

Tax

Your

gain

is

usually

the

difference

between

what

you

paid

for

your

shares

and

what

you

sold

them

for

Market

value

In

some

situations

you

should

use

the

market

value

of

the

shares

when

working

out

your

gain

Do

this

if

you

gave

them

away

as

a

gift

to

someone

other

than

your

spouse

civil

partner

or

a

charity

you

sold

them

for

less

than

they

were

worth

you

inherited

them

and

do

not

know

the

Inheritance

Tax

value

you

owned

them

before

April

you

acquired

them

through

certain

Employee

Share

Schemes

If

the

shares

were

given

or

sold

to

you

by

someone

who

claimed

Gift

Hold

Over

Relief

use

the

amount

that

person

paid

for

them

to

work

out

your

gain

If

you

paid

less

than

they

were

worth

use

the

amount

you

paid

for

them

Selling

in

special

circumstances

There

are

special

rules

for

working

out

the

cost

of

your

shares

if

you

sell

shares

you

bought

at

different

times

and

prices

in

one

company

shares

through

an

investment

club

shares

after

a

company

merger

or

takeover

employee

share

scheme

shares

Jointly

owned

shares

and

investments

If

you

sell

shares

or

investments

that

you

own

jointly

with

other

people

work

out

the

gain

for

the

portion

that

you

own

instead

of

the

whole

value

There

are

different

rules

for

investment

clubs

What

to

do

next

Deduct

costs

You

can

deduct

certain

costs

of

buying

or

selling

your

shares

from

your

gain

These

include

fees

for

example

stockbrokers

fees

Stamp

Duty

Reserve

Tax

SDRT

when

you

bought

the

shares

Contact

HM

Revenue

and

Customs

HMRC

if

you

’re

not

sure

whether

you

can

deduct

a

certain

cost

Apply

reliefs

You

may

be

able

to

reduce

or

delay

paying

Capital

Gains

Tax

if

you

’re

eligible

for

tax

relief

Work

out

if

you

need

to

pay

When

you

know

your

gain

you

need

to

work

out

if

you

need

to

report

and

pay

Capital

Gains

Tax

You

may

be

able

to

work

out

how

much

tax

to

pay

on

your

shares

You

can

use

the

calculator

if

you

sold

shares

that

were

the

same

type

acquired

in

the

same

company

on

the

same

date

sold

at

the

same

time

You

can

not

use

the

calculator

if

you

sold

other

shares

in

the

tax

year

sold

other

chargeable

assets

in

the

tax

year

such

as

a

property

you

let

out

claim

any

reliefs

are

a

company

agent

trustee

or

personal

representative

Calculate

Capital

Gains

Tax

Reporting

a

loss

The

rules

are

different

if

you

need

to

report

a

loss

You

can

claim

losses

on

shares

you

own

if

they

become

worthless

or

of

negligible

value

for

example

because

the

company

goes

into

liquidation

HMRC

has

guidance

on

making

a

negligible

value

claim

Selling

shares

in

the

same

company

There

’s

a

different

way

of

working

out

your

cost

if

you

’ve

sold

the

same

type

of

shares

in

a

company

that

you

bought

at

different

times

You

’ll

usually

need

to

work

out

the

average

cost

of

your

shares

and

deduct

this

from

what

you

got

for

them

to

work

out

your

gain

If

you

bought

new

shares

of

the

same

type

in

the

same

company

within

days

of

selling

your

old

ones

there

are

special

rules

for

working

out

the

cost

to

use

in

your

tax

calculations

Contact

HM

Revenue

and

Customs

HMRC

or

get

professional

tax

help

if

you

need

advice

Investment

clubs

You

work

out

your

gain

differently

if

you

’ve

bought

and

sold

shares

through

an

investment

club

An

investment

club

is

a

group

of

people

that

buys

and

sells

shares

together

on

the

stock

market

Work

out

your

gain

You

’ll

get

a

written

statement

of

your

gains

and

losses

an

investment

club

certificate

PDF

KB

at

the

end

of

each

tax

year

from

the

person

who

runs

the

club

for

example

its

treasurer

When

you

know

your

gain

work

out

if

you

need

to

report

and

pay

Capital

Gains

Tax

There

are

special

rules

if

you

make

any

losses

Leaving

an

investment

club

The

club

buys

back

your

shares

if

you

leave

and

you

need

to

include

any

gain

or

loss

when

you

’re

working

out

if

you

need

to

pay

tax

Take

your

share

of

any

gains

during

your

membership

of

the

club

and

deduct

your

share

of

any

losses

Add

any

income

from

dividends

you

received

after

tax

Add

any

other

money

you

received

from

the

club

and

deduct

anything

you

paid

into

it

for

example

a

monthly

amount

to

invest

Deduct

the

total

from

what

you

received

from

the

club

for

your

shares

Contact

HM

Revenue

and

Customs

HMRC

or

get

professional

help

for

example

from

an

accountant

if

you

need

advice

Transferring

shares

into

the

club

If

you

transfer

shares

you

already

own

into

the

club

you

’re

treated

as

selling

them

and

you

need

to

work

out

your

gain

If

you

run

an

investment

club

The

investment

club

treasurer

or

secretary

should

divide

any

income

gains

and

losses

between

its

members

according

to

the

club

’s

rules

give

every

member

a

written

statement

at

the

end

of

each

tax

year

you

can

use

HMRC

’s

investment

club

certificate

PDF

KB

keep

records

including

members

income

and

gains

arrange

to

buy

shares

from

members

who

want

to

leave

the

club

If

you

’re

starting

a

new

investment

club

make

sure

it

has

a

constitution

and

rules

Get

legal

advice

from

a

professional

if

you

need

help

Tax

relief

You

may

be

able

to

reduce

or

delay

the

amount

of

Capital

Gains

Tax

you

have

to

pay

if

you

’re

eligible

for

tax

relief

Relief

Description

Entrepreneurs

Relief

Pay

Capital

Gains

Tax

instead

of

the

normal

rates

if

you

sell

shares

in

a

trading

company

that

you

work

for

and

have

at

least

of

the

shares

and

voting

rights

known

as

a

personal

company

Gift

Hold

Over

Relief

Pay

no

Capital

Gains

Tax

if

you

give

away

shares

in

a

personal

company

or

unlisted

company

the

person

you

gave

them

to

pays

tax

when

they

sell

them

Enterprise

Investment

Scheme

EIS

Delay

or

reduce

your

Capital

Gains

Tax

if

you

use

a

gain

to

buy

unlisted

shares

in

companies

approved

for

EIS

Seed

Enterprise

Investment

Scheme

SEIS

Pay

no

Capital

Gains

Tax

on

a

gain

of

up

to

if

you

use

a

gain

to

buy

new

shares

in

small

early

stage

companies

approved

for

SEIS

Rollover

relief

Delay

paying

Capital

Gains

Tax

if

you

sell

unlisted

shares

to

the

trustees

of

a

Share

Incentive

Plan

SIP

and

use

the

proceeds

to

buy

new

assets

Shares

are

unlisted

if

they

’re

in

a

company

that

is

not

listed

on

the

London

Stock

Exchange

or

a

recognised

stock

exchange

abroad


Overview

You

can

apply

to

make

yourself

bankrupt

if

you

can

not

pay

your

debts

Check

if

there

are

other

ways

you

can

deal

with

your

debts

before

you

apply

for

bankruptcy

Your

application

will

be

looked

at

by

someone

who

works

for

the

Insolvency

Service

called

an

adjudicator

They

’ll

decide

if

you

should

be

made

bankrupt

The

process

is

different

if

someone

else

is

applying

to

make

you

bankrupt

How

to

apply

You

can

only

apply

for

bankruptcy

online

It

costs

What

happens

when

you

go

bankrupt

If

the

adjudicator

makes

you

bankrupt

you

’ll

receive

a

copy

of

the

bankruptcy

order

and

may

be

interviewed

about

your

situation

your

assets

can

be

used

to

pay

your

debts

you

’ll

have

to

follow

the

bankruptcy

restrictions

your

name

and

details

will

be

published

in

the

Individual

Insolvency

Register

You

can

apply

to

have

your

address

removed

from

the

Individual

Insolvency

Register

if

publishing

it

will

put

you

at

risk

of

violence

This

will

not

affect

your

bankruptcy

After

months

you

’re

usually

released

discharged

from

your

bankruptcy

restrictions

and

debts

Assets

that

were

part

of

your

estate

during

the

bankruptcy

period

can

still

be

used

to

pay

your

debts

You

might

be

able

to

cancel

annul

your

bankruptcy

before

you

’re

discharged

Bankruptcy

only

applies

to

individuals

Find

out

what

your

options

are

if

your

limited

company

can

not

pay

its

creditors

Get

help

and

information

Read

the

following

the

Citizens

Advice

bankruptcy

advice

guide

the

Money

Advice

Service

’s

guide

on

options

for

writing

off

your

debt

You

can

also

contact

the

National

Debtline

for

bankruptcy

advice

You

can

get

free

advice

from

a

debt

adviser

to

help

you

decide

how

to

deal

with

your

debts

If

you

do

not

live

in

England

or

Wales

The

process

to

become

bankrupt

is

different

if

you

live

in

Scotland

or

Northern

Ireland

You

can

not

apply

to

become

bankrupt

in

England

or

Wales

You

might

be

able

to

apply

if

you

live

anywhere

else

talk

to

a

debt

adviser

You

must

not

break

the

bankruptcy

restrictions

in

England

or

Wales

These

might

also

apply

outside

England

and

Wales

check

the

laws

of

the

country

you

live

in

Get

a

person

at

risk

of

violence

PARV

order

When

you

’re

made

bankrupt

your

name

and

address

will

be

published

in

the

Individual

Insolvency

Register

the

London

Gazette

If

having

your

address

published

will

put

you

at

risk

of

violence

you

can

apply

to

the

court

for

a

person

at

risk

of

violence

PARV

order

Your

name

will

still

be

published

but

your

address

will

not

be

You

can

only

apply

for

a

PARV

if

you

’ve

already

started

a

bankruptcy

application

How

to

apply

Download

and

fill

in

the

application

form

Take

your

completed

form

to

your

nearest

court

that

deals

with

bankruptcy

They

’ll

tell

you

if

you

need

to

pay

a

fee

to

apply

You

’ll

have

to

go

to

a

hearing

to

present

your

application

to

a

judge

the

court

will

tell

you

when

and

where

this

will

take

place

You

’ll

usually

get

a

decision

on

the

same

day

Submit

your

bankruptcy

application

once

you

have

your

PARV

order

After

you

apply

You

’ll

usually

get

an

email

or

letter

from

the

adjudicator

within

days

of

submitting

your

application

to

say

if

you

’ve

been

made

bankrupt

This

can

take

longer

if

the

adjudicator

needs

to

ask

more

questions

about

your

application

They

’ll

then

issue

a

bankruptcy

order

After

you

get

your

bankruptcy

order

You

’ll

get

a

letter

from

the

official

receiver

within

weeks

of

getting

your

bankruptcy

order

The

official

receiver

is

an

officer

of

the

court

who

manages

your

bankruptcy

You

’ll

also

get

an

information

pack

that

explains

what

you

need

to

know

and

what

you

must

do

You

might

be

asked

to

fill

in

a

questionnaire

attend

an

interview

with

the

official

receiver

give

the

official

receiver

more

information

about

your

debts

creditors

assets

and

income

If

you

’re

asked

to

attend

an

interview

The

interview

can

be

in

person

or

over

the

phone

The

official

receiver

will

check

the

information

they

have

about

your

debts

and

assets

ask

for

more

details

for

example

about

your

pension

or

savings

ask

how

and

why

you

became

bankrupt

answer

any

questions

you

have

about

the

bankruptcy

process

Your

release

discharge

from

bankruptcy

may

be

delayed

if

you

do

not

provide

the

information

you

’re

asked

for

Restrictions

You

have

to

follow

bankruptcy

restrictions

when

you

’re

bankrupt

This

means

you

can

not

borrow

more

than

without

telling

the

lender

you

’re

bankrupt

act

as

a

director

of

a

company

without

the

court

’s

permission

create

manage

or

promote

a

company

without

the

court

’s

permission

manage

a

business

with

a

different

name

without

telling

people

you

do

business

with

that

you

’re

bankrupt

work

as

an

insolvency

practitioner

an

authorised

debt

specialist

It

’s

a

criminal

offence

to

break

the

restrictions

you

might

be

prosecuted

if

you

do

You

must

co

operate

with

the

people

managing

your

bankruptcy

for

example

by

providing

them

with

the

information

they

ask

for

How

long

the

restrictions

last

Restrictions

last

until

your

bankruptcy

ends

This

will

happen

sooner

if

you

cancel

your

bankruptcy

When

the

restrictions

can

be

extended

Bankruptcy

restrictions

can

be

extended

if

you

do

not

carry

out

your

duties

under

the

bankruptcy

proceedings

or

if

you

’re

found

to

have

acted

carelessly

or

dishonestly

The

official

receiver

will

tell

you

if

the

restrictions

will

be

extended

You

’ll

be

asked

to

agree

to

a

Bankruptcy

Restrictions

Undertaking

to

extend

the

restrictions

If

you

do

not

agree

they

’ll

ask

the

court

to

issue

a

Bankruptcy

Restrictions

Order

Your

assets

Your

assets

might

be

sold

to

pay

your

bankruptcy

debts

You

have

to

hand

over

your

assets

to

the

person

appointed

to

manage

your

bankruptcy

your

trustee

They

can

be

an

official

receiver

an

officer

of

the

court

an

insolvency

practitioner

an

authorised

debt

specialist

The

official

receiver

will

usually

act

as

your

trustee

to

begin

with

Assets

you

can

keep

You

can

usually

keep

items

needed

for

your

job

such

as

tools

or

a

vehicle

household

items

such

as

clothing

bedding

or

furniture

You

might

have

to

give

these

items

up

if

they

’re

worth

more

than

a

reasonable

replacement

Your

bank

accounts

You

must

give

the

official

receiver

your

bank

cards

cheque

books

and

credit

cards

for

any

accounts

you

’re

no

longer

allowed

to

use

This

includes

any

account

that

was

overdrawn

on

the

date

you

were

made

bankrupt

Your

accounts

will

be

frozen

but

your

trustee

may

release

any

money

you

need

urgently

for

example

to

buy

food

your

partner

’s

share

of

any

money

in

a

joint

account

Your

bank

will

decide

whether

to

allow

you

to

continue

using

your

accounts

Your

pension

You

usually

keep

any

money

you

’ve

put

into

a

pension

If

you

’re

getting

pension

payments

when

you

’re

made

bankrupt

those

payments

usually

count

as

income

Speak

to

your

trustee

or

read

the

guidance

to

find

out

how

bankruptcy

will

affect

your

pension

You

can

get

free

advice

on

managing

your

money

and

how

bankruptcy

affects

your

credit

rating

from

Citizens

Advice

or

National

Debtline

Your

home

Your

home

might

be

sold

depending

on

your

equity

your

share

after

any

secured

debts

like

a

mortgage

have

been

paid

You

might

have

to

give

up

your

equity

legal

ownership

of

the

property

if

your

equity

is

or

more

If

your

trustee

has

not

put

your

home

up

for

sale

within

years

it

will

be

transferred

back

to

you

Sole

owners

The

equity

and

legal

ownership

are

transferred

to

your

trustee

This

means

you

can

not

sell

the

property

or

claim

any

money

from

a

sale

A

bankruptcy

restriction

or

notice

is

added

to

your

property

’s

entry

in

the

land

register

to

say

this

It

can

only

be

removed

if

it

’s

been

added

to

your

property

by

mistake

Send

HM

Land

Registry

a

signed

statement

saying

you

are

not

bankrupt

and

an

application

to

change

the

register

for

a

property

Joint

owners

The

equity

is

transferred

to

your

trustee

A

Form

J

restriction

is

added

to

your

property

’s

entry

in

the

land

register

This

means

your

trustee

will

be

told

of

any

dealings

connected

with

your

home

for

example

if

you

try

to

sell

it

It

can

be

removed

if

you

can

prove

you

as

the

bankrupt

do

not

have

a

share

in

the

property

for

example

if

your

partner

owns

the

property

The

owner

has

to

send

HM

Land

Registry

a

signed

statement

saying

they

are

not

the

bankrupt

person

and

an

application

for

the

cancellation

of

a

Form

J

restriction

Stop

the

sale

of

your

home

You

might

be

able

to

stop

or

delay

the

sale

of

your

home

if

for

example

the

value

of

your

equity

is

less

than

the

equity

or

legal

title

can

be

sold

to

someone

else

such

as

a

partner

you

need

to

organise

somewhere

for

children

or

a

partner

to

live

the

sale

can

be

delayed

for

up

to

year

You

may

want

to

get

legal

advice

to

find

out

if

you

can

stop

or

delay

the

sale

of

your

home

Check

if

you

can

get

legal

aid

to

help

with

your

legal

costs

You

can

get

advice

from

Civil

Legal

Advice

if

you

’re

eligible

Rented

property

Your

landlord

may

be

told

that

you

’re

bankrupt

and

your

rental

situation

may

be

affected

Your

income

Your

trustee

will

tell

you

if

you

have

to

make

monthly

payments

from

your

spare

income

you

’ll

only

have

to

do

this

if

you

can

afford

it

The

arrangement

can

last

for

up

to

years

and

is

called

an

Income

Payments

Agreement

IPA

If

you

’re

getting

pension

payments

when

you

’re

made

bankrupt

those

payments

usually

count

as

income

If

you

do

not

agree

to

the

IPA

your

trustee

can

ask

the

court

to

order

you

to

make

monthly

payments

This

is

called

an

Income

Payments

Order

IPO

Your

official

receiver

will

set

up

your

IPA

or

IPO

and

charge

a

fee

The

fee

can

be

up

to

and

is

taken

out

of

your

first

payment

How

much

you

pay

The

monthly

amount

you

pay

depends

on

how

much

you

can

afford

after

essential

expenses

like

food

and

bills

are

paid

Cancel

a

bankruptcy

You

can

apply

to

cancel

annul

your

bankruptcy

if

the

bankruptcy

order

should

not

have

been

made

all

your

debts

and

bankruptcy

fees

have

been

paid

or

secured

guaranteed

by

a

third

party

you‘ve

made

an

Individual

Voluntary

Arrangement

with

your

creditors

to

pay

all

or

part

of

your

debts

If

your

circumstances

change

and

you

can

pay

off

all

your

debts

then

you

must

pay

it

through

your

official

receiver

or

a

solicitor

This

means

you

will

not

have

to

follow

the

bankruptcy

restrictions

How

to

apply

Download

and

fill

in

the

application

form

Send

or

take

your

completed

form

to

your

nearest

court

that

deals

with

bankruptcy

You

must

tell

the

court

if

you

want

details

of

your

bankruptcy

removed

from

the

Land

Charges

register

You

’ll

be

given

a

date

for

a

court

hearing

of

your

application

which

you

must

attend

You

’ll

still

need

to

attend

your

interview

with

the

official

receiver

if

you

’ve

been

asked

to

If

the

court

agrees

with

your

application

they

’ll

make

an

annulment

order

which

cancels

your

bankruptcy

Advertise

your

cancellation

order

You

can

ask

the

official

receiver

to

advertise

your

annulment

order

within

days

of

getting

it

You

can

not

do

this

if

your

bankruptcy

order

has

not

been

advertised

yet

Your

annulment

order

will

be

advertised

wherever

your

bankruptcy

order

was

When

bankruptcy

ends

Your

bankruptcy

and

the

restrictions

generally

end

when

you

’re

discharged

which

is

usually

automatic

This

is

usually

months

after

the

adjudicator

made

you

bankrupt

It

can

be

longer

in

some

circumstances

for

example

if

you

do

not

co

operate

with

your

trustee

Check

your

discharge

date

online

using

the

Individual

Insolvency

Register

If

you

cancel

your

bankruptcy

all

restrictions

will

end

immediately

and

your

details

will

be

removed

from

the

Individual

Insolvency

Register

Proof

of

discharge

Email

the

Insolvency

Service

and

ask

for

a

confirmation

letter

to

prove

your

bankruptcy

has

ended

There

’s

no

fee

If

you

’re

applying

for

a

mortgage

you

’ll

need

a

Certificate

of

Discharge

How

you

get

it

depends

on

how

you

applied

for

your

bankruptcy

If

you

applied

at

a

court

contact

the

court

and

pay

the

fee

for

each

copy

online

email

the

Insolvency

Service

there

’s

no

fee

Bankruptcy

registers

The

Individual

Insolvency

Register

is

updated

within

months

of

your

discharge

You

must

apply

to

both

Land

Charges

and

HM

Land

Registry

to

have

your

bankruptcy

entry

removed

from

any

properties

you

still

own

after

paying

your

debts

Bankruptcy

entries

are

automatically

removed

from

the

Land

Charges

register

after

years

if

they

’re

not

renewed

Apply

to

Land

Charges

Send

an

application

to

cancel

an

entry

in

the

Land

Register

to

the

Land

Charges

Department

You

need

to

include

a

copy

of

your

court

order

permitting

the

cancellation

or

vacation

of

the

entry

for

each

entry

you

want

to

cancel

Apply

to

HM

Land

Registry

You

need

to

send

HM

Land

Registry

either

an

application

to

change

the

register

for

a

property

if

you

’re

the

sole

owner

of

your

property

an

application

for

the

cancellation

of

a

Form

J

restriction

if

you

own

your

property

with

someone

else

You

must

include

a

copy

of

your

court

order

All

forms

sent

will

be

destroyed

once

the

registers

are

updated

You

can

send

copies

if

you

write

I

certify

that

this

is

a

true

copy

of

the

original

together

with

your

signature

on

the

first

page

Your

credit

record

Credit

reference

agencies

will

not

be

told

directly

when

your

bankruptcy

ends

they

’ll

get

this

information

from

public

records

Get

a

copy

of

your

credit

reference

report

contact

a

credit

reference

agency

if

it

needs

updating

Your

bankruptcy

can

stay

on

your

credit

reference

file

for

years

from

the

date

of

your

bankruptcy

Debts

that

will

not

be

written

off

When

you

’re

discharged

you

’ll

be

released

from

most

but

not

all

of

the

debts

you

owed

at

the

date

of

the

bankruptcy

Debts

you

will

not

be

released

from

include

debts

arising

from

fraud

anything

you

owe

under

family

proceedings

unless

the

court

decides

otherwise

damages

for

personal

injuries

to

anyone

unless

the

court

decides

otherwise

debts

which

were

not

included

in

the

bankruptcy

itself

for

example

a

debt

to

the

Student

Loans

Company


Overview

You

can

contact

HM

Revenue

and

Customs

HMRC

if

you

have

a

query

about

a

tax

decision

If

you

do

not

understand

the

decision

you

can

also

get

advice

from

HMRC

or

professional

help

This

guide

is

also

available

in

Welsh

Cymraeg

HMRC

will

send

you

a

decision

letter

that

will

tell

you

if

you

can

appeal

against

a

tax

decision

You

can

appeal

against

some

decisions

about

your

tax

bill

for

example

Self

Assessment

Corporation

Tax

VAT

a

claim

for

tax

relief

a

request

for

information

or

to

check

your

business

records

a

penalty

for

example

if

you

paid

your

tax

late

or

filed

your

tax

return

late

Your

appeal

can

be

made

by

someone

who

deals

with

your

taxes

for

example

an

accountant

You

’ll

usually

have

to

pay

your

own

costs

if

you

appeal

a

tax

decision

You

may

be

able

to

delay

the

payment

of

a

penalty

or

any

tax

you

owe

until

your

appeal

’s

been

resolved

If

HMRC

did

not

act

on

information

You

may

be

able

to

ask

HMRC

to

cancel

tax

you

owe

if

they

did

not

act

on

information

that

you

your

employer

or

the

Department

for

Work

and

Pensions

DWP

gave

them

You

can

do

this

if

you

owe

Income

Tax

for

example

because

you

were

on

the

wrong

tax

code

Capital

Gains

Tax

Class

National

Insurance

contributions

Appeal

against

a

tax

decision

HM

Revenue

and

Customs

HMRC

will

write

to

tell

you

if

you

can

appeal

You

can

use

the

appeal

form

you

got

with

your

decision

letter

or

write

to

HMRC

at

the

address

on

the

letter

You

usually

have

days

to

appeal

If

you

or

your

business

have

been

affected

by

coronavirus

HMRC

will

give

you

an

extra

months

to

appeal

any

decision

dated

February

or

later

Send

your

appeal

as

soon

as

you

can

and

explain

the

delay

is

because

of

coronavirus

You

must

include

your

name

or

business

name

your

tax

reference

number

this

will

be

on

the

decision

letter

what

you

disagree

with

and

why

what

you

think

the

correct

figures

are

and

how

you

’ve

calculated

them

your

signature

You

should

also

tell

HMRC

if

you

have

any

extra

information

or

if

you

think

they

’ve

missed

something

If

you

do

not

have

a

letter

you

can

write

to

the

HMRC

office

related

to

your

return

If

you

want

to

appeal

a

decision

about

indirect

tax

for

example

VAT

excise

duty

customs

duty

you

can

request

a

review

by

HMRC

or

appeal

straight

to

the

tax

tribunal

If

customs

has

seized

your

things

because

you

have

not

paid

duty

or

VAT

you

can

ask

for

your

things

back

What

happens

next

When

you

appeal

you

can

accept

HMRC

’s

offer

of

a

review

or

request

one

if

it

’s

for

direct

tax

HMRC

will

tell

you

what

to

do

next

A

review

will

be

carried

out

by

someone

who

was

not

involved

in

the

original

decision

This

usually

takes

days

but

HMRC

will

contact

you

if

it

will

take

longer

If

you

disagree

with

HMRC

’s

review

You

can

ask

the

tax

tribunal

to

hear

your

appeal

you

must

usually

do

this

within

days

of

the

review

decision

consider

alternative

dispute

resolution

ADR

Because

of

coronavirus

HMRC

will

not

object

if

you

ask

the

tribunal

to

hear

your

appeal

after

days

if

both

your

review

decision

is

dated

February

or

later

you

ask

within

months

of

the

normal

deadline

Appeal

against

a

penalty

You

can

appeal

to

HM

Revenue

and

Customs

HMRC

against

a

penalty

for

example

for

an

inaccurate

return

sending

in

your

tax

return

late

paying

tax

late

failing

to

keep

adequate

records

A

HMRC

officer

who

was

not

previously

involved

with

your

penalty

decision

will

carry

out

a

review

if

you

appeal

If

you

want

to

appeal

a

penalty

about

indirect

tax

for

example

VAT

excise

duty

customs

duty

you

can

either

request

a

review

from

HMRC

appeal

straight

to

the

tax

tribunal

Your

penalty

may

be

cancelled

or

amended

if

you

have

a

reasonable

excuse

How

to

appeal

If

HMRC

sends

you

a

penalty

letter

by

post

use

the

appeal

form

that

comes

with

it

or

follow

the

instructions

on

the

letter

For

Self

Assessment

PAYE

VAT

and

Corporation

Tax

there

are

extra

documents

you

can

use

or

alternative

ways

to

appeal

If

you

’re

appealing

a

Self

Assessment

penalty

You

can

get

your

penalty

cancelled

if

you

did

not

send

a

tax

return

because

you

no

longer

needed

to

Tell

HMRC

online

you

do

not

need

to

be

self

assessed

or

call

the

helpline

Otherwise

to

appeal

you

’ll

need

the

date

the

penalty

was

issued

the

date

you

filed

your

Self

Assessment

tax

return

details

of

your

reasonable

excuse

for

late

filing

If

you

’re

appealing

a

late

filing

penalty

from

tax

year

to

onwards

you

can

appeal

online

or

by

post

You

’ll

need

to

set

up

a

Government

Gateway

account

if

you

do

not

have

one

to

appeal

online

For

other

penalties

you

need

to

appeal

by

post

Send

a

completed

form

or

a

letter

explaining

your

appeal

to

HMRC

Self

Assessment

If

you

’re

appealing

a

penalty

to

a

partnership

for

a

late

tax

return

appeal

by

post

using

form

Only

the

nominated

partner

can

appeal

If

you

’re

an

employer

appealing

a

PAYE

penalty

You

can

appeal

online

if

you

’re

registered

for

HMRC

’s

PAYE

for

employers

service

Once

you

’ve

logged

in

select

Appeal

a

penalty

You

’ll

get

an

immediate

acknowledgment

when

you

submit

your

appeal

If

you

filed

a

late

VAT

or

Corporation

Tax

return

You

can

also

use

these

specific

forms

for

VAT

if

you

had

a

reasonable

excuse

for

filing

late

Corporation

Tax

if

you

filed

late

because

of

computer

problems

If

you

do

not

have

an

appeal

form

You

can

send

a

signed

letter

to

HMRC

instead

Your

letter

must

include

your

name

your

reference

number

for

example

your

Self

Assessment

Unique

Taxpayer

Reference

UTR

or

VAT

registration

number

a

full

explanation

of

why

your

return

or

payment

was

late

including

dates

If

you

could

not

file

or

pay

because

of

computer

problems

you

should

include

the

date

you

tried

to

file

or

pay

online

with

details

of

any

system

error

message

Send

your

claim

to

the

HMRC

office

related

to

your

return

Deadlines

You

must

usually

appeal

within

days

of

the

date

of

the

penalty

notice

If

you

miss

this

deadline

you

must

explain

the

reason

for

the

delay

so

that

HMRC

can

decide

if

they

’ll

consider

your

appeal

If

you

or

your

business

have

been

affected

by

coronavirus

HMRC

will

give

you

an

extra

months

to

appeal

any

penalty

dated

February

or

later

Send

your

appeal

as

soon

as

you

can

and

explain

the

delay

is

because

of

coronavirus

If

you

disagree

with

HMRC

’s

review

You

can

ask

the

tax

tribunal

to

hear

your

appeal

you

must

usually

do

this

within

days

of

the

review

decision

consider

alternative

dispute

resolution

ADR

Because

of

coronavirus

HMRC

will

not

object

if

you

ask

the

tribunal

to

hear

your

appeal

after

days

if

both

your

review

decision

is

dated

February

or

later

you

ask

within

months

of

the

normal

deadline

Delay

payment

while

appealing

You

may

be

able

to

delay

paying

a

tax

bill

or

penalty

if

you

disagree

with

the

amount

Direct

tax

If

you

’ve

appealed

to

HM

Revenue

and

Customs

HMRC

against

a

direct

tax

decision

such

as

Income

Tax

Corporation

Tax

or

Capital

Gains

Tax

write

to

the

HMRC

office

that

sent

you

the

decision

telling

them

why

you

think

the

amount

you

’ve

been

asked

to

pay

is

too

much

what

you

think

the

correct

amount

is

and

when

you

’ll

pay

it

HMRC

will

tell

you

in

writing

if

they

agree

Penalty

If

you

’ve

appealed

against

a

penalty

you

will

not

have

to

pay

until

your

appeal

has

been

settled

Indirect

tax

If

you

’ve

asked

HMRC

to

review

an

indirect

tax

decision

for

example

VAT

or

Insurance

Premium

Tax

you

will

not

need

to

pay

until

the

review

has

finished

If

you

appeal

to

the

tax

tribunal

you

’ll

usually

have

to

pay

the

tax

before

they

will

hear

your

appeal

You

can

ask

to

delay

paying

the

tax

if

it

would

cause

you

extreme

financial

difficulty

for

example

bankruptcy

or

liquidation

Once

a

final

decision

has

been

reached

you

must

pay

any

money

that

you

owe

in

full

including

interest

Penalty

If

you

’ve

asked

for

a

review

or

appealed

to

the

tribunal

about

a

penalty

HMRC

will

not

ask

you

to

pay

it

until

your

appeal

has

been

settled

If

you

disagree

with

HMRC

’s

decision

You

can

ask

for

the

decision

to

be

reviewed

if

you

do

not

agree

with

the

outcome

Reasonable

excuses

You

can

appeal

against

some

penalties

if

you

have

a

reasonable

excuse

for

example

for

your

return

or

payment

being

late

What

may

count

as

a

reasonable

excuse

A

reasonable

excuse

is

something

that

stopped

you

meeting

a

tax

obligation

that

you

took

reasonable

care

to

meet

for

example

your

partner

or

another

close

relative

died

shortly

before

the

tax

return

or

payment

deadline

you

had

an

unexpected

stay

in

hospital

that

prevented

you

from

dealing

with

your

tax

affairs

you

had

a

serious

or

life

threatening

illness

your

computer

or

software

failed

just

before

or

while

you

were

preparing

your

online

return

service

issues

with

HM

Revenue

and

Customs

HMRC

online

services

a

fire

flood

or

theft

prevented

you

from

completing

your

tax

return

postal

delays

that

you

could

not

have

predicted

delays

related

to

a

disability

you

have

You

must

send

your

return

or

payment

as

soon

as

possible

after

your

reasonable

excuse

is

resolved

If

you

’re

affected

by

coronavirus

HMRC

will

consider

coronavirus

as

a

reasonable

excuse

for

missing

some

tax

obligations

such

as

payments

or

filing

dates

Explain

how

you

were

affected

by

coronavirus

in

your

appeal

You

must

still

make

the

return

or

payment

as

soon

as

you

can

What

will

not

count

as

a

reasonable

excuse

The

following

will

not

be

accepted

as

a

reasonable

excuse

you

relied

on

someone

else

to

send

your

return

and

they

did

not

your

cheque

bounced

or

payment

failed

because

you

did

not

have

enough

money

you

found

the

HMRC

online

system

too

difficult

to

use

you

did

not

get

a

reminder

from

HMRC

you

made

a

mistake

on

your

tax

return


Change

of

name

or

address

How

you

contact

HM

Revenue

and

Customs

HMRC

to

update

your

name

or

address

depends

on

your

situation

You

’ll

also

need

to

change

your

business

records

if

you

run

a

business

This

guide

is

also

available

in

Welsh

Cymraeg

You

need

to

wait

until

you

’ve

moved

or

changed

your

name

before

telling

HMRC

If

you

’ve

changed

your

address

Tell

HMRC

you

’ve

changed

your

address

If

you

submit

a

Self

Assessment

tax

return

as

well

your

details

will

be

updated

for

both

There

are

different

ways

to

tell

HMRC

if

you

only

pay

tax

through

Self

Assessment

are

a

tax

agent

for

example

an

accountant

If

you

’ve

changed

your

name

Tell

HMRC

your

name

has

changed

If

you

submit

a

Self

Assessment

tax

return

as

well

your

details

will

be

updated

for

both

You

’ll

need

a

Government

Gateway

user

ID

and

password

If

you

do

not

have

a

user

ID

you

can

create

one

when

you

update

your

name

There

are

different

ways

to

tell

HMRC

if

you

only

pay

tax

through

Self

Assessment

are

a

tax

agent

for

example

an

accountant

Your

name

will

be

updated

automatically

if

you

change

gender

What

happens

next

HMRC

will

update

your

personal

records

for

Income

Tax

and

National

Insurance

tax

credits

and

benefits

including

Child

Benefit

services

including

the

Pension

Service

You

’ll

get

an

email

to

either

confirm

your

change

of

details

ask

for

more

information

for

example

legal

documents

for

your

name

change

Income

changes

You

must

tell

HM

Revenue

and

Customs

HMRC

about

changes

to

your

taxable

income

To

do

this

you

can

either

check

your

Income

Tax

and

go

to

Tell

us

about

a

change

call

HMRC

If

you

do

not

you

could

pay

too

much

tax

or

get

a

tax

bill

at

the

end

of

the

year

What

you

must

tell

HMRC

Your

employer

or

pension

provider

tells

HMRC

when

you

start

or

finish

your

job

there

’s

a

change

in

the

money

you

earn

from

your

job

or

get

from

your

pension

But

you

must

tell

HMRC

about

any

other

changes

for

example

when

you

start

or

stop

getting

income

from

a

new

source

such

as

money

from

self

employment

or

rent

from

property

taxable

benefits

such

as

State

Pension

Jobseeker

’s

Allowance

and

Carer

’s

Allowance

benefits

from

your

job

such

as

a

company

car

income

above

your

Personal

Allowance

money

over

from

self

employment

you

must

register

for

VAT

over

this

amount

lump

sums

from

selling

things

you

pay

Capital

Gains

Tax

on

such

as

shares

or

property

that

’s

not

your

main

home

income

from

property

money

or

shares

you

inherit

such

as

dividends

from

shares

or

rent

from

property

If

you

get

tax

credits

Tell

HMRC

separately

about

changes

that

affect

your

tax

credits

If

your

spouse

or

civil

partner

dies

Tell

HMRC

about

changes

to

your

income

after

the

death

of

your

husband

wife

or

civil

partner

If

you

make

Self

Assessment

payments

on

account

Tell

HMRC

if

you

expect

a

big

decrease

in

income

and

you

pay

your

Self

Assessment

tax

bill

in

advance

payments

on

account

HMRC

may

decide

to

reduce

your

payments

After

you

tell

HMRC

HMRC

may

change

your

tax

code

and

send

you

a

PAYE

Coding

notice

tell

you

to

send

a

Self

Assessment

tax

return

so

they

can

bill

you

for

tax

you

owe

send

you

a

refund

if

you

paid

too

much

tax

Relationship

or

family

changes

Tell

HM

Revenue

and

Customs

HMRC

if

you

get

married

or

form

a

civil

partnership

you

divorce

separate

or

stop

living

with

your

husband

wife

or

partner

You

can

tell

HMRC

online

if

you

’re

paid

a

salary

or

pension

through

PAYE

If

you

submit

a

Self

Assessment

tax

return

as

well

your

details

will

be

updated

for

both

You

’ll

need

a

Government

Gateway

user

ID

and

password

if

you

do

not

have

a

Government

Gateway

user

ID

you

can

create

one

when

you

tell

HMRC

online

a

National

Insurance

number

a

temporary

reference

number

will

not

work

Tell

HMRC

straight

away

if

you

do

not

you

could

pay

too

much

tax

or

get

a

tax

bill

at

the

end

of

the

year

If

you

get

tax

credits

or

Child

Benefit

Tell

HMRC

separately

about

changes

to

your

relationship

or

family

if

you

get

tax

credits

Child

Benefit

If

your

spouse

or

civil

partner

dies

Contact

HMRC

to

report

the

death

of

your

husband

wife

or

civil

partner

changes

to

your

income

after

their

death

Gender

change

HM

Revenue

and

Customs

HMRC

is

usually

told

automatically

when

you

change

gender

legally

by

applying

for

a

Gender

Recognition

Certificate

Tell

your

employer

at

the

same

time

they

must

update

your

payroll

records

and

National

Insurance

contributions

HMRC

will

update

its

records

with

your

gender

and

any

name

change

tell

the

Department

for

Work

and

Pensions

DWP

restrict

your

records

so

only

specialist

staff

at

HMRC

and

DWP

can

access

them

hand

your

tax

affairs

to

HMRC

’s

Public

Department

Once

you

get

a

letter

confirming

your

records

have

moved

you

can

contact

Public

Department

with

questions

about

your

tax

or

National

Insurance

Tell

HMRC

yourself

You

can

write

to

Special

Section

D

to

tell

HMRC

about

your

legal

gender

change

about

your

name

change

only

if

you

did

not

change

gender

legally

if

you

do

not

want

them

to

restrict

your

records

Include

your

National

Insurance

number

and

your

original

Gender

Recognition

Certificate

if

you

’ve

changed

gender

legally


Current

rates

You

pay

Scottish

Income

Tax

if

you

live

in

Scotland

It

’s

paid

to

the

Scottish

Government

Scottish

Income

Tax

applies

to

your

wages

pension

and

most

other

taxable

income

You

’ll

pay

the

same

tax

as

the

rest

of

the

UK

on

dividends

and

savings

interest

What

you

’ll

pay

The

table

shows

the

to

Scottish

Income

Tax

rates

you

pay

in

each

band

if

you

have

a

standard

Personal

Allowance

of

You

do

not

get

a

Personal

Allowance

if

you

earn

over

Band

Taxable

income

Scottish

tax

rate

Personal

Allowance

Up

to

Starter

rate

to

Basic

rate

to

Intermediate

rate

to

Higher

rate

to

Top

rate

over

Who

pays

You

pay

Scottish

Income

Tax

if

you

live

in

Scotland

You

may

also

pay

Scottish

Income

Tax

if

you

move

to

or

from

Scotland

live

in

a

home

in

Scotland

and

one

elsewhere

in

the

UK

for

example

for

work

do

not

have

a

home

and

stay

in

Scotland

regularly

for

example

you

stay

offshore

or

in

hotels

How

you

pay

If

you

’re

employed

or

get

a

pension

your

tax

code

will

start

with

an

‘S

This

tells

your

employer

or

pension

provider

to

deduct

tax

at

the

Scottish

rate

Your

tax

code

will

be

if

you

pay

Scottish

Income

Tax

and

get

the

standard

Personal

Allowance

of

If

you

fill

in

an

online

Self

Assessment

tax

return

there

’s

a

box

for

you

to

tell

HMRC

that

you

pay

Scottish

Income

Tax

The

tax

year

is

from

April

to

April

the

following

year

If

you

move

to

or

from

Scotland

You

pay

Scottish

Income

Tax

if

you

move

to

Scotland

and

live

there

for

a

longer

period

than

anywhere

else

in

the

UK

during

a

tax

year

April

to

April

the

following

year

You

must

tell

HMRC

of

your

new

address

if

you

move

to

or

from

Scotland

You

may

pay

tax

at

the

wrong

rate

if

you

do

not

If

HMRC

changes

your

tax

rate

The

new

rate

you

pay

will

be

backdated

to

the

start

of

the

tax

year

April

in

which

you

moved

The

tax

taken

from

your

wages

or

pension

will

be

adjusted

automatically

so

you

pay

the

right

amount

across

the

whole

year

If

you

live

in

more

than

one

home

You

need

to

know

which

is

your

main

home

if

you

have

one

in

Scotland

and

one

somewhere

else

in

the

UK

What

counts

as

your

main

home

Your

main

home

is

usually

where

you

live

and

spend

most

of

your

time

It

does

not

matter

whether

you

own

it

rent

it

or

live

in

it

for

free

Your

main

home

may

be

the

home

where

you

spend

less

time

if

that

’s

where

most

of

your

possessions

are

your

family

lives

if

you

’re

married

or

in

a

civil

partnership

you

’re

registered

for

things

like

your

bank

account

GP

or

car

insurance

you

’re

a

member

of

clubs

or

societies

This

might

apply

to

you

if

you

live

away

because

of

your

work

for

example

you

’re

a

lorry

driver

an

offshore

worker

or

in

the

armed

forces

You

can

contact

HMRC

to

change

which

home

counts

as

your

main

one

If

you

’re

not

sure

which

is

your

main

home

HMRC

has

detailed

information

about

working

out

which

is

your

main

home

including

if

you

’re

a

mobile

worker

for

example

your

job

means

you

travel

most

of

the

time

you

’re

a

student

you

do

not

have

a

permanent

home

to

tax

year

You

pay

a

different

rate

of

tax

for

income

from

the

tax

year

April

to

April

Band

Taxable

income

Scottish

tax

rate

Personal

Allowance

Up

to

Starter

rate

to

Basic

rate

to

Intermediate

rate

to

Higher

rate

to

Top

rate

over

It

applies

to

your

wages

pension

and

most

other

taxable

income

You

pay

the

same

tax

as

the

rest

of

the

UK

on

dividends

and

savings

interest


Overview

Married

Couple

’s

Allowance

could

reduce

your

tax

bill

by

between

and

a

year

You

can

claim

Married

Couple

’s

Allowance

if

all

the

following

apply

you

’re

married

or

in

a

civil

partnership

you

’re

living

with

your

spouse

or

civil

partner

one

of

you

was

born

before

April

For

marriages

before

December

the

husband

’s

income

is

used

to

work

out

Married

Couple

’s

Allowance

For

marriage

and

civil

partnerships

after

this

date

it

’s

the

income

of

the

highest

earner

If

you

and

your

partner

were

born

on

or

after

April

you

may

be

able

to

claim

Marriage

Allowance

instead

What

you

'll

get

Married

Couple

’s

Allowance

could

reduce

your

tax

bill

each

year

if

you

’re

married

or

in

a

civil

partnership

For

the

to

tax

year

it

could

cut

your

tax

bill

by

between

and

a

year

Use

the

Married

Couple

’s

Allowance

calculator

to

work

out

what

you

could

get

If

you

marry

or

register

a

civil

partnership

you

’ll

get

the

allowance

on

a

pro

rata

basis

for

the

rest

of

that

tax

year

If

one

of

you

dies

or

you

divorce

or

separate

the

allowance

continues

until

the

end

of

the

tax

year

You

can

transfer

your

Married

Couple

’s

Allowance

to

your

spouse

or

civil

partner

If

you

and

your

spouse

or

civil

partner

are

separated

through

circumstance

rather

than

through

a

decision

to

formally

separate

you

can

still

claim

Married

Couple

’s

Allowance

Eligibility

You

can

claim

Married

Couple

’s

Allowance

if

all

the

following

apply

you

’re

married

or

in

a

civil

partnership

you

’re

living

with

your

spouse

or

civil

partner

one

of

you

was

born

before

April

You

can

still

claim

Married

Couple

’s

Allowance

if

you

’re

unable

to

live

with

your

spouse

or

civil

partner

because

of

illness

or

old

age

for

example

where

your

spouse

or

partner

is

in

residential

care

working

away

from

home

an

armed

forces

posting

being

in

prison

training

or

education

Use

the

Married

Couple

’s

Allowance

calculator

to

work

out

what

you

could

get

How

to

claim

If

you

fill

in

a

Self

Assessment

tax

return

each

year

Claim

by

completing

the

Married

Couple

’s

Allowance

section

of

the

tax

return

If

you

do

not

fill

in

a

Self

Assessment

tax

return

each

year

Contact

HM

Revenue

Customs

HMRC

with

details

of

your

marriage

or

civil

partnership

ceremony

spouse

or

civil

partner

including

their

date

of

birth

Further

information

Transfer

unused

Married

Couple

’s

Allowance

after

the

tax

year

ends

If

your

spouse

or

civil

partner

pays

tax

you

can

transfer

any

Married

Couple

’s

Allowance

that

you

have

not

used

because

you

do

not

pay

tax

your

tax

bill

is

not

high

enough

Fill

in

form

or

ask

HM

Revenue

and

Customs

HMRC

to

post

you

a

copy

Share

or

transfer

your

Married

Couple

’s

Allowance

before

the

tax

year

starts

You

and

your

spouse

or

civil

partner

can

share

the

minimum

Married

Couple

’s

Allowance

transfer

the

whole

of

the

minimum

Married

Couple

’s

Allowance

from

one

to

the

other

Fill

in

form

before

the

start

of

the

tax

year

You

can

also

contact

HMRC

to

get

a

copy

in

the

post

Tax

allowances

and

giving

to

charity

If

you

pay

tax

and

give

money

to

a

UK

charity

using

Gift

Aid

contact

HMRC

It

can

increase

the

tax

allowances

if

you

were

born

before

April


Overview

If

your

employer

offers

you

company

shares

you

could

get

tax

advantages

like

not

paying

Income

Tax

or

National

Insurance

on

their

value

Tax

advantages

only

apply

if

the

shares

are

offered

through

the

following

schemes

Share

Incentive

Plans

Save

As

You

Earn

SAYE

Company

Share

Option

Plans

Enterprise

Management

Incentives

EMIs

You

may

be

offered

shares

outside

of

these

schemes

However

these

will

not

have

the

same

tax

advantages

You

can

also

get

tax

advantages

if

you

’re

an

employee

shareholder

Share

Incentive

Plans

SIPs

If

you

get

shares

through

a

Share

Incentive

Plan

SIP

and

keep

them

in

the

plan

for

years

you

will

not

pay

Income

Tax

or

National

Insurance

on

their

value

You

will

not

pay

Capital

Gains

Tax

on

shares

you

sell

if

you

keep

them

in

the

plan

until

you

sell

them

If

you

take

them

out

of

the

plan

keep

them

and

then

sell

them

later

on

you

might

have

to

pay

Capital

Gains

Tax

if

their

value

has

increased

There

are

ways

you

can

get

shares

under

SIPs

Free

shares

Your

employer

can

give

you

up

to

of

free

shares

in

any

tax

year

Partnership

shares

You

can

buy

shares

out

of

your

salary

before

tax

deductions

There

’s

a

limit

to

how

much

you

can

spend

either

or

of

your

income

for

the

tax

year

whichever

is

lower

Matching

shares

Your

employer

can

give

you

up

to

free

matching

shares

for

each

partnership

share

you

buy

Dividend

shares

You

may

be

able

to

buy

more

shares

with

the

dividends

you

get

from

free

partnership

or

matching

shares

but

only

if

your

employer

’s

scheme

allows

it

You

will

not

pay

Income

Tax

if

you

keep

the

dividend

shares

for

at

least

years

You

’ll

have

to

pay

Income

Tax

and

National

Insurance

on

any

shares

you

take

out

of

a

SIP

early

Save

As

You

Earn

SAYE

This

is

a

savings

related

share

scheme

where

you

can

buy

shares

with

your

savings

for

a

fixed

price

You

can

save

up

to

a

month

under

the

scheme

At

the

end

of

your

savings

contract

or

years

you

can

use

the

savings

to

buy

shares

The

tax

advantages

are

the

interest

and

any

bonus

at

the

end

of

the

scheme

is

tax

free

you

do

not

pay

Income

Tax

or

National

Insurance

on

the

difference

between

what

you

pay

for

the

shares

and

what

they

’re

worth

You

might

have

to

pay

Capital

Gains

Tax

if

you

sell

the

shares

You

’ll

not

pay

Capital

Gains

Tax

if

you

transfer

the

shares

to

an

Individual

Savings

Account

ISA

within

days

of

the

scheme

ending

to

a

pension

directly

from

the

scheme

when

it

ends

If

you

do

not

transfer

your

shares

to

a

pension

immediately

when

the

scheme

ends

you

can

still

transfer

them

up

to

days

later

You

may

have

to

pay

Capital

Gains

Tax

if

they

go

up

in

value

between

when

you

buy

them

and

when

you

transfer

them

Company

Share

Option

Plan

This

gives

you

the

option

to

buy

up

to

worth

of

shares

at

a

fixed

price

You

will

not

pay

Income

Tax

or

National

Insurance

contributions

on

the

difference

between

what

you

pay

for

the

shares

and

what

they

’re

actually

worth

You

may

have

to

pay

Capital

Gains

Tax

if

you

sell

the

shares

Enterprise

Management

Incentives

EMIs

If

you

work

for

a

company

with

assets

of

million

or

less

it

may

be

able

to

offer

Enterprise

Management

Incentives

EMIs

Your

company

can

grant

you

share

options

up

to

the

value

of

in

a

year

period

You

will

not

have

to

pay

Income

Tax

or

National

Insurance

if

you

buy

the

shares

for

at

least

the

market

value

they

had

when

you

were

granted

the

option

If

you

were

given

a

discount

on

the

market

value

you

’ll

have

to

pay

Income

Tax

or

National

Insurance

on

the

difference

between

what

you

pay

and

what

the

shares

were

worth

You

may

have

to

pay

Capital

Gains

Tax

if

you

sell

the

shares

Excluded

activities

Companies

that

work

in

excluded

activities

are

not

allowed

to

offer

EMIs

Excluded

activities

include

banking

farming

property

development

provision

of

legal

services

ship

building

Employee

shareholder

shares

To

be

an

employee

shareholder

you

must

own

shares

in

your

employer

’s

company

that

were

worth

at

least

when

you

got

them

You

will

not

usually

pay

Income

Tax

or

National

Insurance

on

the

first

worth

of

employee

shareholder

shares

you

get

before

December

You

will

not

get

tax

relief

if

you

or

someone

you

’re

connected

with

like

a

business

partner

spouse

or

family

member

have

or

more

voting

rights

in

the

company

When

you

become

an

employee

shareholder

your

employer

must

pay

for

an

independent

expert

to

give

advice

about

the

terms

and

effects

of

the

employee

shareholder

agreement

This

advice

not

count

as

a

taxable

benefit

Selling

your

shares

You

might

not

pay

Capital

Gains

Tax

when

you

sell

shares

It

depends

on

when

you

signed

your

employee

shareholder

agreement

Before

March

You

only

pay

Capital

Gains

Tax

on

shares

that

were

worth

over

when

you

got

them

From

March

You

only

pay

Capital

Gains

Tax

on

gains

over

that

you

make

during

your

lifetime

The

gain

is

the

profit

you

make

when

you

sell

shares

that

have

increased

in

value

Transferring

your

shares

to

an

ISA

You

can

transfer

up

to

of

employee

shares

into

a

stocks

and

shares

Individual

Savings

Account

ISA

if

you

have

shares

in

a

Save

As

You

Earn

SAYE

scheme

Share

Incentive

Plan

SIP

Your

ISA

provider

must

agree

to

the

transfer

You

will

not

have

to

pay

Capital

Gains

Tax

on

any

gains

you

make

on

your

shares

if

you

move

them

to

an

ISA

You

must

transfer

your

shares

to

your

ISA

within

days

of

when

you

took

out

your

SIP

or

SAYE

shares

These

shares

will

count

towards

your

ISA

limit

They

can

not

be

in

addition

to

the

limit

Ask

your

employer

or

ISA

provider

for

more

information

on

how

to

transfer