Employment Allowance

What you'll get

Employment Allowance allows eligible employers to reduce their annual National Insurance liability by up to £4,000.

You’ll pay less employers’ Class 1 National Insurance each time you run your payroll until the £4,000 has gone or the tax year ends (whichever is sooner).

You can only claim against your employers’ Class 1 National Insurance liability up to a maximum of £4,000 each tax year. You can still claim the allowance (Employment Allowance) if your liability was less than £4,000 a year.

Check if you're eligible

You can claim Employment Allowance if you’re a business or charity (including community amateur sports clubs) and your employers’ Class 1 National Insurance liabilities were less than £100,000 in the previous tax year.

You can also claim if you employ a care or support worker.

You can claim Employment Allowance for the previous 4 tax years dating back to the 2017 to 2018 tax year. Some of the rules for claiming are different.

If you’re part of a group

If you’re part of a group of charities or companies (also known as connected companies), the total employers’ Class 1 National Insurance liabilities for the group (a group) must be less than £100,000.

Only one company in the group (a group) can claim the allowance (Employment Allowance).

If you have more than one payroll

If you have or had more than one employer PAYE reference, the total employers’ Class 1 National Insurance liabilities for your combined payrolls must be less than £100,000 in the previous tax year

You can only claim Employment Allowance against one of the payrolls (more than one payroll).

Off-payroll salary payments

Do not include employers’ Class 1 National Insurance liabilities on payments you make to off-payroll workers in your calculations. These (Off-payroll salary payments) are known as deemed payments. They (Off-payroll salary payments) do not count towards the £100,000 threshold.

Check if de minimis state aid rules apply to you

If you make or sell goods or services, Employment Allowance counts as ‘de minimis state aid’. There’s a limit to how much de minimis state aid you can get.

You must:

check that you’re within the de minimis state aid threshold

work out how much de minimis state aid you’ve received

You must do this (work) even if you do not make a profit.

You do not have to do this (work) if you do not make or sell goods or services, for example you’re a charity, an amateur sports club or if you employ a care worker.

Check you’re within the de minimis state aid threshold

Employment Allowance counts towards the total de minimis state aid you’re allowed to get over a 3 year period.

You must make sure you will not exceed the de minimis state aid threshold for your sector.

De minimis state aid and the relevant thresholds are worked out in euros.

Sector | De minimis state aid threshold over 3 years

Agriculture products sector | €20,000

Fisheries and aquaculture sector | €30,000

Road freight transport sector | €100,000

Industrial sector  / other | €200,000

Work out how much de minimis state aid you’ve received

Check if you’ve received any de minimis state aid - if so, you should have been told in writing.

Add the total amount of de minimis state aid that you’ve received or been allocated for the current and past 2 tax years.

Add this to the full amount of Employment Allowance for the year you’re claiming for. You’ll need to convert this into euros using the exchange rate for the end of the previous tax year. If you’re claiming for 2020 to 2021, you’ll need to use the exchange rate on 30 March 2020: £1 to €1.1249.

If the total is below the threshold for your sector (the de minimis state aid threshold for your sector), you’re eligible to make a claim.

If you’re a connected company, the total de minimis state aid for all of the companies in the group must be below the de minimis state aid threshold for your sector.

The rules are different if your business covers more than one sector.

Who cannot claim Employment Allowance

You cannot claim if you’re a public body or business doing more than half your work in the public sector (such as local councils and NHS services) - unless you’re a charity.

You also cannot claim if both of the following apply:

you’re a company with only one employee paid above the Class 1 National Insurance secondary threshold

the employee (only one employee) is also a director of the company

Certain employees cannot be included in your claim, such as:

someone whose earnings are within IR35 ‘off-payroll working rules’

someone you employ for personal, household or domestic work (like a nanny or gardener) - unless they’re a care or support worker

How to claim

How you claim depends on whether you use your own payroll software or HMRC’s Basic PAYE tools.

If you use your own software

To claim through your payroll software (your own software), put ‘Yes’ in the ‘Employment Allowance indicator’ field next time you send an Employment Payment Summary (EPS) to HM Revenue and Customs (HMRC) (HMRC’s).

If your payroll software does not have an Employment Payment Summary field, you can use Basic PAYE Tools.

Select your business sector under ‘de minimis state aid rules’

You must select the business sectors that apply to you, even if you do not make a profit.

Most businesses will need to select the ‘Industrial/other’ category, for example a hair salon or restaurant.

If you do not make or sell goods or services, choose ‘State aid rules do not apply’. For example if you’re a charity, an amateur sports club or if you employ a care worker.

If you use HMRC’s Basic PAYE Tools (Basic PAYE Tools)

Select the correct name in the ‘Employer’ menu on the home page.

Select ‘Change employer details’.

Select ‘Yes’ in the ‘Employment Allowance indicator’ field.

Answer ‘Yes’ to the ‘Do state aid rules apply?’ question if you sell goods or services. Select the business sectors that apply to you. Otherwise, answer ‘No’ and select ‘State aid rules do not apply’.

Send your EPS as normal.

Stopping your claim

If you stop being eligible, select ‘No’ in the ‘Employment Allowance indicator’ field in your next EPS.

Do not select ‘No’ just because:

you’ve reached the £4,000 limit before the end of the tax year - this does not make you ineligible

you’re no longer employing anyone -  this allowance will stop at the end of the tax year

If you stop your claim before the end of the tax year (5 April) (the end of the tax year), any allowance you’ve been given that year will be removed. You’ll have to pay any employers’ (secondary) Class 1 National Insurance due as a result.

When to claim

You need to claim Employment Allowance every tax year.

You can claim at any time in the tax year, but the earlier you claim the sooner you will get the allowance (Employment Allowance).

If you claim late and do not use your Employment Allowance (this allowance) against your employers’ Class 1 National Insurance liabilities, you’ll have to ask HMRC to do one of the following:

use any unclaimed allowance at the end of the year to pay any tax or National Insurance you owe (including VAT and Corporation Tax if you do not owe anything on your PAYE bill)

give you a refund after the end of the tax year if you do not owe anything

You can see how much Employment Allowance you’ve used in your HMRC online account.

Claiming for past years

You can claim Employment Allowance for the previous 4 tax years, dating back to the 2017 to 2018 tax year.

To claim for past years, it does not matter how much your employers’ Class 1 National Insurance liability was or how much de minimis state aid you received.

The thresholds for employers’ Class 1 National Insurance and de minimis state aid do not apply.

Employment allowance was £3,000 each year between April 2016 and April 2020.

Further information

Read ‘Claiming Employment Allowance: further employer guidance’ for more information.

After you've made a claim

You can begin using your Employment Allowance (this allowance) as soon you submit your claim (a claim).

HMRC will not send you a confirmation letter for your Employment Allowance (this allowance).

If your claim is rejected, you will receive an automated message from HMRC within 5 working days.

You may need to tell HMRC if last year’s employers’ Class 1 National Insurance liabilities included deemed payments, taking you over the £100,000 threshold.

When your Employment Allowance (this allowance) counts as de minimis state aid

If you have selected a business sector in your claim, HMRC will send a letter stating that your Employment Allowance (this allowance) counts as de minimis state aid.

You must keep this letter as you may need it if you apply for other de minimis state aid.


Make child maintenance deductions from an employee's pay

Overview

The Child Maintenance Service can ask you to:

give information about your employee so they can work out the right amount of child maintenance

set up a deduction from earnings order (DEO)

answer enquiries from other organisations who collect payments of child maintenance on their behalf

You may also be given an attachment of earnings order (AEO) by a court.

Your legal obligations when deducting child maintenance

By law, you must:

give information to the Child Maintenance Service if you’re asked to

send payments as soon as possible, to arrive no later than the 19th day of the month following the month you made the deduction

tell the Child Maintenance Service immediately if there are any problems with taking payments from a paying parent’s earnings

make regular payments - if you do not send payments and do not explain why, you could be taken to court

The paying parent (a paying parent’s) is the parent who does not have main day-to-day care of the child.

You must report a change of circumstances to the Child Maintenance Service within 10 days. For example, if:

an employee leaves your business

you’re asked to set up a deduction from earnings order (DEO) for someone who does not work for you

You can report changes online or by phone.

Use the Child Maintenance Service online

If you’ve ever managed a case through the Child Maintenance Service, you can register for the online service (The Child Maintenance Service). The service (The Child Maintenance Service) lets you:

see all deductions

report and make changes

send messages

see important information you’ve been sent

Call the Child Maintenance Service

You can call the Child Maintenance Service if you have questions or need to report a change.

Deduction from earnings orders (DEOs)

Deduction from earnings orders (DEOs) are a way of collecting child maintenance directly from a paying parent’s earnings or pension.

When you’ll get a DEO

You’ll be sent a deduction from earnings order (DEO) if one of your employees is a paying parent who:

chooses to pay child maintenance direct from their (a paying parent’s) earnings

does not pay child maintenance owed

does not pay the correct amount

does not pay on time

What you need to do

You must deduct the amount of child maintenance stated on the DEO (a deduction from earnings order (DEO)) from your employee’s net earnings or their pension and pay it to the Child Maintenance Service. This will include any arrears that are due.

Other court orders against your employee

You could get a DEO from the Child Maintenance Service and an attachment of earnings order (AEO) from a court.

How to calculate deductions

The deduction from earnings order (DEO) (deduct) will show 2 rates.

Rate | What it means

Normal deduction rate (NDR) | The amount your employee owes in child maintenance.  You’ll deduct this from their (your employee’s) pay.

Protected earnings rate (PER) or protected earnings proportion (PEP) | The minimum pay you must make sure your employee takes home after all deductions have been made.

The PER (Protected earnings rate (PER)) applies to cases opened before 3 March 2003. The PEP applies to cases opened from 3 March 2003.

You must make sure that your deduction (deduct) leaves your employee with the amount of their protected earnings, unless the deduction (deduct) is for administrative costs.

How much to deduct

You may not always be able to deduct the full NDR from your employee’s pay.

This depends on how much they (your employee’s) have left in net earnings once you’ve taken in account their (your employee’s) PER or PEP.

You can deduct up to £1 for administration costs.

If you cannot deduct the full NDR

You must:

keep a record of the shortfall

carry forward the shortfall to the next period

send any deduction you’ve been able to make to the court or Child Maintenance Service

You then deduct the full amount of the shortfall plus the NDR owed for the next pay period. You must still leave your employee with the PER or PEP (their (your employee’s) PER or PEP).

If the shortfall is carried forward for several weeks before being repaid, keep a record of the ongoing shortfall (the shortfall).

The Child Maintenance Service or court may need to review an NDR if an employee consistently cannot pay it.

If you pay your employee holiday pay in advance

You’ll have to:

calculate your employee’s total net earnings for the pay period

multiply the PER or PEP (their (your employee’s) PER or PEP) and the NDR (the full NDR) by the number of weeks in the pay period

set aside the combined PER or PEP (their (your employee’s) PER or PEP) and take off the combined NDR in the usual way

If you get more than one DEO or AEO for an employee

Sometimes a paying parent has more than one case and is paying child maintenance for children by different receiving parents.

The receiving parent (a paying parent) has main day-to-day care of the child. The paying parent (a paying parent) does not have main day-to-day care.

You’ll have to pay AEOs in the order of the date of issue, so you might have to finish deducting payments for one before another.

AEOs for maintenance have to be paid before AEOs for civil debts.

What counts as earnings

A deduction from earnings order (DEO) or an attachment of earnings order (AEO) can only be made from the following earnings:

wages, fees, bonus, commission, overtime pay or any payments on top of wages

private or occupational pensions and compensation payments

Statutory Sick Pay

contractual sick pay

contractual maternity pay

contractual paternity pay

contractual adoption pay

contractual redundancy pay

Statutory pay is money that your employees are entitled to by law. Contractual pay is what you agree with your employees over and above statutory pay.

What does not count as earnings

Your employee cannot pay child maintenance by DEO or AEO if their only earnings are in the following categories:

amounts paid by a public department of the government of Northern Ireland or any country outside the UK

any social security pension, allowance or benefit

tax credits

any pension or allowance paid for disability

guaranteed minimum pension within the Social Security Pensions Act 1975

Statutory Maternity Pay

Statutory Paternity Pay

Statutory Adoption Pay

Statutory Redundancy Pay

Make DEO payments

You can be prosecuted if you do not pay the amount on a deduction from earnings order (DEO).

You can make DEO payments by using the Banks Automated Clearing System (BACS). The Child Maintenance Service can help you set it up.

Pay online

You can manage your Child Maintenance Service payments online.

You should send a single bulk BACS payment for all the employees you make a deduction from. You’ll get a monthly schedule.

Pay by other methods

You can also pay by:

internet banking

telephone banking

cheque (made payable to ‘The Child Maintenance Service’ (The Child Maintenance Service))

Account details to use

Sort code | Account number | Account name | Account code | Transaction code

60 70 80 | 10026584 | DWP CMG Employers | 0 | 99

You’ll need to give the employer reference number. It will be a 12 digit number starting with 5.

When to pay

You should send a payment to the Child Maintenance Service so it gets there no later than the 19th day of the month following the month that you took it.

You and your employee  will be sent a letter every year to remind you how much must be paid and when.

Deductions for administrative costs

You can take up to £1 towards administrative costs for each deduction, on top of the amount asked for on the DEO (DEO). You can take it even if it reduces your employee’s income below the protected earnings proportion or protected earnings rate.

Inform your employee

You must inform your employee in writing about each deduction when they are given their pay statement. Include the amount (if any) you deduct towards your expenses.

If pay statements are not usually given, you should inform your employee (your employee’s) in writing. You should do this no later than the employee’s (your employee’s) pay day after the deduction (DEO) was made.

If you pay the wrong amount

Tell the Child Maintenance Service if you find a mistake in the amount you’ve paid. You can either:

use the Child Maintenance Service online

call the employer payment team

Change of circumstances for DEOs

Tell the Child Maintenance Service if your employee’s circumstances change.

You can either:

call the employer helpline

If your business stops trading, or if your employee leaves your employment, you must tell the Child Maintenance Service within 10 days.

You should also tell them (The Child Maintenance Service) if your employee changes their hours.

You and your employee will be sent a revised deduction from earnings order (DEO).

If the Child Maintenance Service cancels a DEO

They (The Child Maintenance Service) will write to you and your employee to tell you (You and your employee) the DEO (a DEO) has been cancelled. They (The Child Maintenance Service) will ask you (You and your employee) to stop taking deductions from the date of the letter.

You must only stop taking deductions if you’re told in writing.

If you do not help with DEOs or AEOs

You can be fined up to £250 or sent to prison for up to 14 days if you do not do what an attachment of earnings order (AEO) says you should do.

If you’ve got a deduction from earnings order (DEO) it’s an offence to:

not provide information when it’s required

make a false statement or representation

knowingly provide false information

delay or obstruct an inspector on purpose

refuse or fail to answer any questions or supply any information or to produce any document when it’s asked for

The Child Maintenance Service sometimes sends inspectors to interview ‘paying parents’ at work. You must let them interview your employee.

The ‘paying parent’ is the parent who does not have main day-to-day care of the child.

You can be fined up to £1,000 if you’re found guilty of any of these offences.


PAYE Online for employers

Using PAYE Online

As an employer, you need to use HM Revenue and Customs’ (HMRC) PAYE Online service to:

check what you owe HMRC (HM Revenue and Customs’)

pay your bill

see your payment history

access tax codes and notices about your employees

appeal a penalty

get alerts from HMRC (HM Revenue and Customs’) when you report or pay late, or do not send the expected number of reports in a month

send expenses and benefits returns such as P46 (car), P11D and P11D(b)

Online services may be slow during busy times. Check if there are any problems with this service.

Sign in

This guide is also available in Welsh (Cymraeg).

Before you start

Most new employers get a login when they register as an employer online. If you do not have a login because you registered in a different way you’ll need to enrol for PAYE Online separately.

Tax codes and notices

HMRC (HM Revenue and Customs’) sends you information about your employees through PAYE Online (PAYE). You can log in to view:

tax code notices (P6 and P9)

student loan notices (SL1 and SL2)

National Insurance verification notices (NVR and NOT)

late reporting and late payment alerts (HMRC (HM Revenue and Customs’) call these ‘generic notifications’)

You can also access these (late reporting and late payment alerts) through some payroll software, or by using the PAYE Desktop Viewer.

Enrol if you did not register online

You only need to enrol separately for HM Revenue and Customs’ (HMRC) PAYE Online service if you did not get a login when you registered as an employer - this is usually because you did not register online.

You’ll need your PAYE reference and Accounts Office reference - these are included in the letter from HMRC (HM Revenue and Customs’) confirming your registration.

Enrol for PAYE Online

How you enrol depends on whether you already have an online account for other taxes, for example Corporation Tax or Self Assessment.

You already have an account

Sign in to your account (an account) and select ‘PAYE for employers’ from the list.

You do not have an account

Enrol as a new business account holder and select ‘Add a tax to your account’ on the ‘Business tax summary’ page. You will then be able to add PAYE for employers.

PAYE Desktop Viewer (the PAYE Desktop Viewer) is an application from HM Revenue and Customs (HMRC) (HM Revenue and Customs’) that allows you to view, search and sort large numbers of employee tax codes and notices.

You can also use it (the PAYE Desktop Viewer) to download notices and view them offline instead of accessing them through HMRC’s (HM Revenue and Customs’) PAYE Online service, or your payroll software if it includes this feature.

Download PAYE Desktop Viewer


Pay employers' Class 1A National Insurance

Overview

You must pay Class 1A National Insurance contributions on work benefits you give to your employees, such as a company mobile phone.

You must also pay them (Class 1A National Insurance contributions) on payments of more than £30,000 that you make to employees when their employment ends, such as a redundancy payment (‘termination awards’).

You only have to pay Class 1A National Insurance contributions on termination awards if you have not already paid Class 1 National Insurance contributions on them.

There’s different guidance on payment of Class 1A National Insurance on sporting testimonials.

When to pay

When you pay Class 1A National Insurance contributions depends on whether they are work benefits or termination awards.

Work benefits

You need to pay contributions on work benefits by 22 July each year for the previous tax year. You’ll need to pay by 19 July if paying by post.

Termination awards

You pay contributions on termination awards through PAYE.

Pay contributions on work benefits online

You can pay online using direct debit (one-off payment), bank transfer, credit card or corporate debit card.

Pay now

Other ways to pay contributions on work benefits

Make sure you pay HM Revenue and Customs (HMRC) by the deadline. You may have to pay interest and penalties if your payment is late.

The time you need to allow depends on how you pay.

Up to 2 days

online or telephone banking (Faster Payments)

CHAPS

3 working days

online by debit or corporate credit card

Bacs

at your bank or building society

Direct Debit (if you’ve set one up with HMRC (HM Revenue and Customs (HMRC)) before)

by cheque through the post

5 working days

Direct Debit (if you have not set one up with HMRC (HM Revenue and Customs (HMRC)) before)

If the deadline falls on a weekend or bank holiday, your payment must arrive in HMRC’s (HM Revenue and Customs (HMRC)) bank account on the last working day of the week (unless you’re using 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) (HM Revenue and Customs (HMRC)) account.

Sort code | Account number | Account name

08 32 10 | 12001039 | HMRC Cumbernauld

Reference number

You’ll need to give a 17-character number as the payment reference. This starts with your 13-character Accounts Office reference number.  Then add the tax year you want to pay for and the digits ‘13’ to make sure your payment is assigned correctly.

Tax year | Add these digits (the digits ‘13’) to your reference number

2013 to 2014 | 1413

2014 to 2015 | 1513

2015 to 2016 | 1613

You can find your Accounts Office reference number on:

the letter HMRC (HM Revenue and Customs (HMRC)) sent you when you first registered as an employer

the front of your payment booklet or the letter from HMRC (HM Revenue and Customs (HMRC)) that replaced it

You must make a separate payment for Class 1A payments. You cannot add them to a standard PAYE payment.

How long it takes

Payments by Faster Payments (online or telephone banking) usually reach HMRC (HM Revenue and Customs (HMRC)) on the same or next day, including weekends and bank holidays.

CHAPS payments usually reach HMRC (HM Revenue and Customs (HMRC)) the same working day if you pay within your bank’s processing times.

Bacs payments usually take 3 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

GB62BARC20114770297690 | BARCGB22 | HMRC Cumbernauld

HMRC’s (HM Revenue and Customs (HMRC)) 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 cannot pay by personal credit card.

Make your payment to ‘HMRC Cumbernauld’ office. You’ll need to give a 17-character payment reference. This starts with your 13-character Accounts Office reference number. You can find this on:

the letter HM Revenue and Customs (HMRC) sent you when you first registered as an employer

Add the tax year you want to pay for and the digits ‘13’. If you do not do this, your payment will be allocated to the current tax year instead.

If you’re unable to pay your Class 1A National Insurance bill in full by card, you should use another payment method like a bank transfer.

How long it takes

Allow 3 working days for your payment to reach HMRC’s (HM Revenue and Customs (HMRC)) bank account.

At your bank or building society

You can pay at a branch by cash or cheque.

Make your cheque payable to ‘HM Revenue and Customs only’.

Write your Class 1A payslip reference number on the back of your cheque. You’ll find the reference number on the payslip provided by HMRC (HM Revenue and Customs (HMRC)).

You must use your Class 1A payslip (the payslip provided by HMRC (HM Revenue and Customs (HMRC))) when paying in. Do not use a standard PAYE payslip from your booklet or your payment will be delayed.

How long it takes

Direct Debit

Set up a new Direct Debit through your business’s HM Revenue and Customs (HMRC (HM Revenue and Customs (HMRC))) online account to make a single payment for Class 1A contributions.

You cannot use an existing Direct Debit for standard PAYE payments.

You’ll need to set up a payment each time you pay HMRC (HM Revenue and Customs (HMRC)) through Direct Debit.

Making the payment (a payment)

Allow 5 working days to process a Direct Debit the first time you set one up. It should take 3 working days the 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 3 working days for your payment to reach HMRC (HM Revenue and Customs (HMRC)).

What to include

Write your Class 1A reference number on the back of the cheque (your cheque). You’ll find this on your payslip.

Include the payslip HMRC (HM Revenue and Customs (HMRC)) sent you. You cannot use a standard PAYE payslip from your booklet. Do not fold the payslip or cheque or fasten them together.

Your payment may be delayed if you do not fill in your cheque properly.

If you want a receipt, include a note asking for one.

If you do not have a payslip

You can print a payslip to use to pay by post. You cannot use this at a bank.

Check your payment has been received

Check your HM Revenue and Customs (HMRC) online account - it should update within 6 working days.

If you’re paying by cheque through the post, you can include a letter with your payment to request a receipt from HMRC (HM Revenue and Customs (HMRC)).

Class 1A contributions on sporting testimonials

A sporting testimonial is an event or series of events to honour a player for their service, such as when the player retires.

The testimonial committee must pay Class 1A National Insurance if the payment to a player is:

more than £100,000

not in the player’s (a player) contract

The payment is usually the profit from the event.

The committee (The testimonial committee) must pay the contributions on the payment through PAYE.


Tell HMRC about a new employee

Overview

You must tell HM Revenue and Customs (HMRC) when you take on a new employee and be registered as an employer.

Before you pay your new starter follow these steps.

Check you need to pay them (your new starter) through PAYE.

Get employee information to work out their (your new starter) tax code - if you do not have their (your new starter) P45, use HMRC’s (HM Revenue and Customs (HMRC)) ‘starter checklist’ (which replaced the P46).

Find out if they (your new starter) need to repay a student loan.

Use these details to set up your new employee in your payroll software.

Register your employee with HMRC (HM Revenue and Customs (HMRC)) using a Full Payment Submission (FPS).

You must also follow the same steps as when you start employing staff for the first time, for example checking they can work in the UK.

Check you need to pay someone through PAYE

You usually have to pay your employees through PAYE if they earn £120 or more a week (£520 a month or £6,240 a year).

You do not need to pay self-employed workers through PAYE.

Working out if someone is an employee or self-employed

As a general rule, someone is:

employed if they (someone) work for you and do not have any of the risks associated with running a business

self-employed if they (someone) run their (someone) own business and are responsible for its success or failure

You must check each worker’s employment status to make sure they (staff)’re not self-employed. If you get it wrong you may have to pay extra tax, National Insurance, interest and a penalty.

Temporary or agency workers

You need to operate PAYE on temporary workers that you pay directly, as long as they’re classed as an employee.

You do not need to operate PAYE if a worker is paid by an agency, unless the agency’s based abroad and does not have a trading address or representative in the UK.

There are special rules for harvest workers or shoot beaters employed for less than 2 weeks.

Employees you only pay once

You operate PAYE differently for employees you only pay once.

Set up a payroll record with their full name and address. If you give them a payroll ID, make sure it’s unique.

When you send your Full Payment Submission (FPS):

use tax code ‘0T’ on a ‘Week 1’ or ‘Month 1’ basis

put ‘IO’ in the ‘Pay frequency’ field

do not put a start or leaving date

Give your employee a statement showing their pay before and after deductions, and the payment date, for example a payslip or a letter. Do not give them a P45.

Volunteers

You do not need to operate PAYE on volunteers if they only get expenses that are not subject to tax or National Insurance - check if their expenses are affected.

Students

Operate PAYE on students in the same way as you do for other employees.

Get employee information

You need to get certain information from your employee so you can set them up with the correct tax code and starter declaration on your payroll software.

You’ll usually get most of this information (employee information) from the employee’s (your employee) P45, but they (your employee)’ll have to fill in a ‘starter checklist’ (which replaced the P46 form) if they (your employee) do not have a recent P45.

You’ll need your employee’s (your employee):

date of birth

gender

full address

start date

From your employee’s (your employee) P45 (the employee’s (your employee) P45), you’ll need their (your employee):

full name

leaving date from their (your employee) last job

total pay and tax paid to date for the current tax year

student loan deduction status

National Insurance number

existing tax code

You must keep this information (employee information) in your payroll records for the current year and the 3 following tax years.

If your employee does not have a P45

Ask your employee for this information if you do not have their (your employee) P45 (the employee’s (your employee) P45), or if they (your employee) left their (your employee) last job before 6 April 2020.

The P46 form is no longer used.

Get the information by asking your new employee to complete HMRC’s new starter checklist.

If your employee has more than one P45

You should use the P45 with the latest date and give the other one back to the employee (your employee).

If they (your employee) have the same leaving date use the P45 with the highest tax free allowance (or least additional pay for a K code) and give the other one back to the employee (your employee).

Work out your employee’s tax code

When you’ve got your employee’s information you can use a tool to:

work out their (your employee’s) tax code and starter declaration

find out what else to do before you pay your employee for the first time

Work out your employee’s (your employee) tax code

Employees you only pay once and secondments from abroad

There’s a different way to work out tax codes for employees who you only pay once or who are seconded from abroad.

Student loan repayments

You should make student loan deductions if any of the following apply:

your new employee’s P45 shows that deductions should continue

your new employee tells you they’re repaying a student loan or a postgraduate loan, for example on a starter checklist

HM Revenue and Customs (HMRC) (HMRC’s) sends you form SL1 or form PGL1 and your employee earns over the income threshold for their (your new employee) loan

What you need to do

You should follow these steps even if your employee (your new employee’s) has a P45 from their (your new employee) last job.

Ask your new employee if they (your new employee) have a student loan or a postgraduate loan - they (your new employee) may have both. If they (your new employee) finished their (your new employee) studies after 6 April in the current tax year, they (your new employee) will not start to repay their (your new employee) loan until the next tax year.

Record their (your new employee) answer in your payroll software. You do not need to calculate their (your new employee) loan recovery repayments - your payroll software will do this for you.

If your employee has a student loan, ask them to sign in to their repayment account and check which plan to use for deductions. They can contact the Student Loans Company if they’re still not sure.

If they (your employee) cannot tell you, use Plan 1 in your payroll software until you get a student loan start notice (SL1).

Where the employee is on more than one plan, start deductions for the plan with the lowest recovery threshold until you get an SL1. Check the student loan recovery thresholds.

Report these deductions (deductions for the plan with the lowest recovery threshold) to HMRC when you pay your employee.

Special rules

In some cases there are special rules for making student loan deductions. Examples include:

you’re sent a court order to collect a debt directly from your employee’s earnings

you change how often you pay your employee, such as from weekly to monthly

the employee has more than one job with you and you need to aggregate earnings

Stopping deductions

HMRC will tell you if you need to stop making loan deductions from your employees’ pay. They (HMRC)’ll send you:

form SL2 for student loans

form PGL2 for postgraduate loans

Do not stop making deductions if an employee asks you to.

Registering your new employee

Register your new employee with HM Revenue and Customs (HMRC) (HMRC) by including their (your new employee) details on a Full Payment Submission (FPS) the first time you pay them (your new employee).

On this FPS (a Full Payment Submission (FPS)), include:

information you’ve collected from them (your new employee)

the tax code and starter declaration that you’ve worked out

pay and deductions (for example tax, National Insurance and student loan deductions) since they (your new employee) started working for you - do not include figures from their (your new employee) previous job

Giving your employee a payroll ID

You can assign payroll IDs to your employees. The ID must be unique - so use a different one if:

you re-employ someone - if you do this within the same tax year restart their year-to-date information from ‘£0.00’

an employee has more than one job in the same PAYE scheme

If you re-use a previous payroll ID, you’ll create a duplicate record and report payroll incorrectly.

Special rules

There are special rules for making deductions for:

female employees entitled to reduced National Insurance

employees you only pay once

harvest workers and casual beaters

certain employees with more than one job

Late P45 or starter checklist

You may need to update your payroll records if your employee gives you a P45 or starter checklist after you’ve registered them with HM Revenue and Customs (HMRC) (HMRC).

You only need a starter checklist from your employee to work out their (someone) tax code if they (someone) do not have a P45, or if they (someone) left their (someone) last job before 6 April 2020.

If HMRC has sent you a tax code

Use the tax code that HMRC has sent you if your employee gives you a P45 or starter checklist after you’ve first paid them. Deduct any student loan repayments from the date your employee started with you.

If HMRC has not sent you a code

Late P45

Use your employee’s P45 to work out their tax code and update their details in your payroll software.

If your employee left their last job after 5 April 2021, you should also update both the ‘Total pay to date’ and ‘Total tax to date’ fields in your payroll software for the first week you included this information. If your software finds errors, update the fields with the correct figures.

Late starter checklist

Use your employee’s starter checklist to update the starter declaration in your payroll records.

Keep using the tax code you used in your first Full Payment Submission (FPS) until HMRC sends you a new one.

When you next pay your employee

Do not enter another start date on the FPS (your first Full Payment Submission (FPS), even if you have not reported a start date before.


Check someone's criminal record as an employer

Checks you can make on someone's record

Employers can check the criminal record of someone applying for a role. This is known as getting a Disclosure and Barring Service (DBS) check.

You can request a more detailed check for certain roles, for example in healthcare or childcare.

There are different rules for getting a criminal record check in Scotland and Northern Ireland.

Types of check

You can request:

a basic check, which shows unspent convictions and conditional cautions

a standard check, which shows spent and unspent convictions, cautions, reprimands and final warnings

an enhanced check, which shows the same as a standard check plus any information held by local police that’s considered relevant to the role

an enhanced check with barred lists, which shows the same as an enhanced check plus whether the applicant is on the list of people barred from doing the role (a role)

If you carry out criminal records checks, you must have a policy on employing ex-offenders and show it to any applicant who asks for it.

Checking your own criminal record

You can only request a basic check for yourself.

If you’re self-employed, an organisation you’re working with can get a standard, enhanced or enhanced with barred lists check for you, where the role is eligible.

Childminders can get a check through Ofsted.

When to repeat a check

A DBS check has no official expiry date. Any information included will be accurate at the time the check was carried out. It’s up to you to decide when a new check is needed.

If the applicant has signed up for the DBS update service you can check whether their certificate is up to date online.

Certificates for previous roles

You can accept a certificate that was requested for a previous role but you must:

check the applicant’s identity matches the details on the certificate (a certificate that was requested for a previous role)

check the certificate (a certificate that was requested for a previous role) is the right level and type for the role applied for

check to see if anything has changed if the applicant (the applicant’s) is signed up for the update service (the DBS update service)

Checks on someone who lived abroad

DBS checks will not cover the time someone lived outside the UK.

Check the rules in the country they (someone) lived in.

Contact DBS

Contact DBS if you’re not sure whether you can request a check.

Get a basic DBS check for an employee

You can request a Disclosure and Barring Service (DBS) check on behalf of an employee.

There’s a different process to request your own basic DBS check.

How to do a check

You’ll need to choose a company from the list of ‘responsible organisations’ registered with DBS to process checks. They (DBS) will carry out the check (a check) and tell you the outcome once it (a check)’s complete.

The applicant will receive their certificate by post. They can also set up a DBS online account to view the certificate online.

How much it costs

A basic check costs £23. The responsible organisation (DBS) may also charge an administration fee.

If you do more than 1,000 basic checks each year, you can become a responsible organisation. Contact DBS to find out what’s involved.

How long it takes

A basic check takes up to 14 days.

If you’re registered with DBS you can use the tracking service (the DBS update service) to track multiple applications.

Get a standard or enhanced DBS check for an employee

How you request a standard or enhanced check depends on how many checks you do a year.

If you do:

fewer than 100 checks a year you must use a company known as an ‘umbrella body’

100 or more checks a year you can choose to register with DBS or use an umbrella body

How to do a check

Ask DBS or your umbrella body for an application form.

Give the form (an application form) to the applicant to fill in.

The applicant will return the completed form to you along with documents proving their (the applicant) identity.

Send the completed application form (the completed form) to DBS or your umbrella body.

DBS will send a certificate to the applicant. You must ask the applicant to show you the certificate so you can check it’s genuine.

How much it costs

How much it costs depends on the type of check.

Type of check | Cost

Standard | £23

Enhanced | £40

Enhanced with barred lists | £40

Checks are free for volunteers.

How long it takes

It usually takes around 8 weeks but it can take longer if:

the details given for the check are incorrect

several police forces need to be involved in the check

You cannot pay more to get a faster check.

If you’re registered with DBS you can use the tracking service to track multiple applications.

Checks on carers

If you provide care services for adults (for example in a care home), you can use a service called DBS Adult First.

This (a service called DBS Adult First) will confirm, usually within 2 days, if the applicant:

can start work, as long as they (the applicant)’re supervised

should wait for the results of an enhanced check

The service (a service called DBS Adult First) costs an extra £6.


Statutory Adoption Pay and Leave: employer guide

Entitlement

When an employee takes time off to adopt a child or have a child through a surrogacy arrangement they might be eligible for Statutory Adoption Pay and Leave.

Statutory Adoption Leave

Employees can take up to 52 weeks’ Statutory Adoption Leave. The first 26 weeks is known as ‘Ordinary Adoption Leave’, the last 26 weeks as ‘Additional Adoption Leave’.

Leave can start:

on the date the child starts living with the employee (an employee) or up to 14 days before the expected placement date (UK adoptions)

when an employee has been matched with a child to be placed with them by a UK adoption agency

when the child (a child) arrives in the UK (UK) or within 28 days of this date (the expected placement date) (overseas adoptions)

the day the child’s born or the day after (parents in surrogacy arrangements)

Statutory Adoption Pay

Statutory Adoption Pay (SAP) for employees is:

90% of their (employees) gross average weekly earnings for the first 6 weeks

£151.97 a week or 90% of their (employees) gross average weekly earnings (whichever is lower) for the next 33 weeks

Tax and National Insurance need to be deducted.

Calculate an employee’s adoption leave and pay using the maternity and paternity calculator.

Some employment types like agency workers, directors and educational workers have different rules for entitlement.

Extra leave or pay

You can offer more than the statutory amounts if you have a company scheme for adoption leave and pay. You must make sure your scheme’s policies are clear and available to staff.

Employment rights

An employee’s employment rights (like the right to pay, holidays and returning to a job) are protected during adoption leave. You still have to pay Statutory Adoption Pay even if you stop trading.

Eligibility

Some employees will not qualify for both leave and pay.

Statutory Adoption Leave

Employees must:

give you the correct notice

be classed as an employee

They (an employee) do not have to give you proof of the adoption or surrogacy unless you ask for it.

Leave for employees adopting a child from overseas

Employee must also sign form SC6 if they’re adopting from overseas with a partner. This confirms they’re not taking paternity leave or pay.

Statutory Adoption Pay

Employees must:

have been continuously employed by you for at least 26 weeks up to any day in the week they (employees) were matched with a child

be on your payroll and earn at least £120 a week in an 8-week period - the ‘relevant period’

give you the correct notice

give you proof of the adoption

If your employee (employees) usually earns an average of £120 or more a week, and they (employees) only earned less in some weeks because they (employees) were paid but not working (‘on furlough’) under the Coronavirus Job Retention Scheme, they (employees) may still be eligible.

Use the adoption pay calculator to check an employee’s eligibility and work out their matching week, relevant period, notice period and adoption pay.

There are special rules for some employee situations, for example if they (an employee) leave, become sick or if they (an employee) or their (an employee) child dies.

Pay for employees adopting a child from overseas

The requirements are the same for employees adopting from overseas, except they must have been continuously employed by you for at least 26 weeks at the start of the week when the pay will begin.

They must also sign form SC6 if they’re adopting with a partner. This confirms they’re not taking paternity leave or pay.

Pay for employees in surrogacy arrangements

The requirements are the same for employees in surrogacy arrangements, except they must have been continuously employed by you for at least 26 weeks up to any day in the 15th week before the baby is due.

If you ask for it, they (employees in surrogacy arrangements) must also give you proof that they (employees in surrogacy arrangements) intend to become the baby’s (the baby) legal parent.

Who cannot qualify

Employees will not qualify for either adoption leave or pay if they:

become a special guardian or kinship carer

adopt a stepchild or family member

adopt privately, for example without permission from a UK authority or adoption agency

Notice period

Notice does not have to be in writing unless you request it.

Statutory Adoption Pay

Employees must give you 28 days’ notice before they want to be paid Statutory Adoption Pay, unless the time between the child being matched and placed is less than that.

Statutory Adoption Leave

Within 7 days of being matched with a child, employees must tell you:

how much leave they (employees) want

their (employees) leave start date

the ‘date of placement’ - the expected or actual date the child is placed with them (employees)

You have 28 days to write to them (employees) confirming their (employees) leave start and end date.

There are different rules for overseas adoptions and surrogacy arrangements.

Within 28 days of getting their ‘official notification’, employees adopting from overseas must tell you the date of the notification and when they expect the child to arrive in the UK.

If they (employees adopting from overseas)’ve worked for you for less than 26 weeks, they (employees adopting from overseas) can tell you within 28 days of the Sunday in their (employees adopting from overseas) 26th week instead.

They (employees adopting from overseas) must also tell you:

the actual date the child arrives in the UK - within 28 days of this date

how much leave they (employees adopting from overseas) want and when they (employees adopting from overseas) want it to start - giving you 28 days’ notice

You have 28 days to write to them (employees adopting from overseas) confirming their (employees adopting from overseas) leave start and end date.

Leave for employees in surrogacy arrangements

At least 15 weeks before the due date, employees in surrogacy arrangements must tell you when the baby is due and when they want to start their leave. You can ask for this in writing.

You have 28 days to write to them (employees in surrogacy arrangements) confirming their (employees in surrogacy arrangements) leave start and end date.

Changes to leave dates

Employees must tell you about changes to leave dates at least 28 days before their original start date or the new start date - whichever is earlier.

You must write to them (Employees) if you have to amend their (Employees) leave start and end dates (their (employees) leave start and end date).

Employees must give 8 weeks’ notice if they want to change the date they return to work.

Proof of adoption

Employees must give you proof of adoption to qualify for Statutory Adoption Pay. Proof is not needed for Statutory Adoption Leave unless you ask for it.

For adoption, the proof (proof of adoption) must show the:

name and address of the agency and employee

date the child was matched, for example the matching certificate

expected or actual date of placement, for example a letter from the agency

relevant UK authority’s ‘official notification’ confirming the parent is allowed to adopt (overseas adoptions only)

date the child arrived in the UK, for example a plane ticket (overseas adoptions only)

You must keep records of the proof (proof of adoption).

Surrogacy arrangements

Proof is not needed for leave or pay unless you ask for it (Proof).

If you ask, employees must give you a written statement (‘statutory declaration’) to confirm that they:

intend to apply for a parental order in the 6 months after the baby’s birth

expect the order (a parental order) to be granted (for example because they (employees) do not have any convictions involving children, and the birth mother or father agree to the arrangement)

Refusing pay or leave

Statutory Adoption Leave

You cannot refuse adoption leave or change the amount of leave employees want to take off.

For adoption, you can delay the start date if the employee does not have a reasonable excuse for giving you the wrong amount of notice. To delay it, write to them within 28 days of their leave request.

Statutory Adoption Pay

You can refuse Statutory Adoption Pay if the employee does not qualify.

To refuse it (Statutory Adoption Pay), give the employee form SAP1 within 7 days of your decision. They must get this form (Statutory Adoption Pay) within 28 days of their request for Statutory Adoption Pay or the date they were matched with the child (whichever is earlier).

Record keeping

You must keep records for HM Revenue and Customs (HMRC), including:

proof of adoption

the date Statutory Adoption Pay started

the payments of Statutory Adoption Pay you’ve made - including dates

the payments you’ve reclaimed

any weeks you did not pay and why

You must keep records for 3 years from the end of the tax year they (employees) relate to (for example by using form SAP2 or keeping your own records).

Help with statutory pay

For financial help with statutory pay, you can:

reclaim payments (usually 92%)

apply for an advance if you cannot afford payments


Statutory Sick Pay (SSP): employer guide

Overview

Your employees may be eligible for Statutory Sick Pay (SSP), which is £96.35 a week for up to 28 weeks.

This guide is also available in Welsh (Cymraeg).

You can offer more if you have a company sick pay scheme (you cannot offer less). Company schemes are also called ‘contractual’ or ‘occupational’ sick pay and must be included in an employment contract.

There’s a separate guide to Statutory Sick Pay if you’re an employee.

If your employee is off work because of coronavirus (COVID-19)

You must pay an employee SSP if they’re self-isolating and off work for at least 4 days and any of the following apply:

they (an employee) or someone they (an employee) live with has COVID-19 symptoms or has tested positive for COVID-19

they (they (an employee) or someone they (an employee) live with)’ve been notified by the NHS or public health authorities that they (they (an employee) or someone they (an employee) live with)’ve been in contact with someone with COVID-19 (coronavirus (COVID-19))

someone in their support bubble (or your ‘extended household’ if you live in Scotland or Wales) has COVID-19 symptoms or has tested positive for COVID-19

they’ve been advised by a doctor or healthcare professional to self-isolate before going into hospital for surgery

You must pay your employee from the first ‘qualifying day’ they (an employee)’re off work. The date will depend on why they (an employee)’re off work.

You must pay them (your employee) on or after one of the following dates:

13 March 2020 - if they (an employee) or someone they (an employee) live with has symptoms or has tested positive for COVID-19

28 May 2020 - if your employee has been notified by the NHS or public health authorities that they’ve come into contact with someone with COVID-19

6 July 2020 - if someone in their support bubble (or extended household in Scotland or Wales) has symptoms or has tested positive for COVID-19

26 August 2020 - if your employee has been advised by a doctor or healthcare professional to self-isolate before going into hospital for surgery

A ‘qualifying day’ is a day an employee usually works on.

Reclaiming SSP

You can reclaim up to 2 weeks’ SSP if all of the following apply:

your employee was off work because they had COVID-19 or were self-isolating

your employee was off work because they were shielding - before 26 April 2021 in Scotland, before 12 April 2021 in Northern Ireland and before 1 April 2021 in England and Wales

your PAYE payroll scheme started on or before 28 February 2020

you had fewer than 250 employees on 28 February 2020

You can reclaim up to £96.35 a week for each employee.

You cannot reclaim SSP if your employee is off sick for any other reason.

Find out what other support you can get if your business is affected by COVID-19.

Holiday (or ‘annual leave’)

Statutory annual leave is accrued while the employee is off work sick (no matter how long they’re off) and can be taken during sick leave.

Entitlement

The weekly rate for Statutory Sick Pay (SSP) is £96.35 for up to 28 weeks. It is paid:

for the days an employee normally works - called ‘qualifying days’

in the same way as wages, for example on the normal payday, deducting tax and National insurance

Use the SSP calculator to work out the actual amount, for example for a daily rate.

Some employment types like agency workers, directors and educational workers have different rules for entitlement. You may still have to pay SSP (Statutory Sick Pay (SSP)) even if you stop trading.

You cannot force your employees to take annual leave when they’re eligible for sick leave.

When to start paying SSP (Statutory Sick Pay (SSP))

SSP (Statutory Sick Pay (SSP)) is paid when the employee is sick for at least 4 days in a row (including non-working days).

You cannot count a day as a sick day if an employee has worked for a minute or more before they go home sick.

If an employee works a shift that ends the day after it started and becomes sick during the shift or after it has finished, the second day will count as a sick day.

If your employee is off sick or self-isolating because of coronavirus (COVID-19) or has tested positive for COVID-19

From 13 March 2020 you start paying SSP (Statutory Sick Pay (SSP)) from the first ‘qualifying day’ an employee is off work, as long as they are off for at least 4 days in a row. This includes non-working days.

If an employee was off sick with COVID-19 symptoms before 13 March (13 March 2020), you start paying SSP (Statutory Sick Pay (SSP)) from the fourth qualifying day.

If an employee was self-isolating before 13 March (13 March 2020) because someone they live with had symptoms, you start paying SSP (Statutory Sick Pay (SSP)) from 13 March (13 March 2020).

If an employee is self-isolating because they’ve been notified by the NHS or public health authorities that they’ve come into contact with someone with COVID-19, you start paying SSP (Statutory Sick Pay (SSP)) from 28 May.

If an employee was self-isolating before 6 July because someone in their support bubble (or extended household in Scotland or Wales) but not their own household had symptoms or tested positive for COVID-19, you start paying SSP (Statutory Sick Pay (SSP)) from 6 July.

If an employee is self-isolating because they’ve been advised to do so by a doctor or healthcare professional before going into hospital for surgery, you start paying SSP (Statutory Sick Pay (SSP)) from 26 August.

When to stop paying SSP (Statutory Sick Pay (SSP))

SSP (Statutory Sick Pay (SSP)) stops when the employee (an employee) comes back to work or no longer qualifies.

Record keeping

You’ll need to keep records of SSP you’ve paid to an employee who was off work because of COVID-19 if you want to reclaim it.

You’ll need to keep the following records for 3 years after the end of the tax year you paid SSP:

the dates the employee (an employee) was off sick

which of those dates (the dates the employee (an employee) was off sick) were qualifying days

the reason they (an employee) said they (an employee) were off work

the employee’s (an employee) National Insurance number

You do not need to keep records of SSP paid to employees who are off sick for another reason.

You can choose how you keep records of your employees’ sickness absence. HMRC may need to see these records if there’s a dispute over payment of SSP (Statutory Sick Pay (SSP)).

Eligibility and form SSP1

To qualify for Statutory Sick Pay (SSP) employees must:

have an employment contract

have done some work under their (an employee) contract (an employment contract)

have been sick for 4 or more days in a row (including non-working days) - known as a ‘period of incapacity for work’

earn an average of at least £120 per week

give you the correct notice

give you proof of their (an employee) illness, only after 7 days off

Employees who have been paid less than 8 weeks of earnings still qualify for SSP (Statutory Sick Pay (SSP). Use the sick pay calculator to work out how much to pay them.

An employee’s period of incapacity for work is not interrupted if they take annual leave during that time.

Employees can qualify for sick pay from more than one job.

They (Employees) could also qualify in one job but be fit for work in another, for example if one job is physical work that they (Employees) cannot do while ill but the other is office-based.

Coronavirus (COVID-19) eligibility

Your employees qualify for SSP (Statutory Sick Pay (SSP) if they (Employees) meet the criteria and cannot work if any of the following apply:

were self-isolating on or after 13 March 2020 because they (Employees) or someone they (Employees) live with had COVID-19 or symptoms of COVID-19

started self-isolating on or after 28 May 2020 because they were notified by the NHS or public health authorities that they’ve come into contact with someone with COVID-19

were self-isolating on or after 6 July 2020 because someone in their support bubble (or extended household in Scotland or Wales) but not their own household had symptoms or tested positive for COVID-19

have tested positive for COVID-19 since 5 August 2020

were self-isolating on or after 26 August because they had been advised to do so by a doctor or healthcare professional before going into hospital for surgery

Employees will not qualify for SSP (Statutory Sick Pay (SSP) if they are self-isolating after entering or returning to the UK, and do not need to self-isolate for any other reason.

Exceptions

Employees do not qualify for SSP (Statutory Sick Pay (SSP) if they:

have received the maximum amount of SSP (28 weeks)

are getting Statutory Maternity Pay or Maternity Allowance - there are special rules for pregnant women and new mothers who do not get these payments

are off work for a pregnancy-related illness in the 4 weeks before the week (Sunday to Saturday) that their baby is due

were in custody or on strike on the first day of sickness (including any linked periods)

are working outside the EU and you’re not liable for their National Insurance contributions

received Employment and Support Allowance within 12 weeks of starting or returning to work for you

Use the SSP calculator to check eligibility.

Linked periods of sickness

If your employee has regular periods of sickness, they may count as ‘linked’. To be linked, the periods must:

last 4 or more days each

be 8 weeks or less apart

Your employee is no longer eligible for SSP (Statutory Sick Pay (SSP) if they have a continuous series of linked periods that lasts more than 3 years.

If an employee is not eligible or their SSP ends

Employees may be able to apply for Universal Credit or Employment and Support Allowance (ESA). They use form SSP1 to support their application.

If your employee’s SSP is ending you must send them form SSP1 either:

within 7 days of their (your employee’s) SSP ending, if it (their SSP) ends unexpectedly while they (your employee’s)’re still sick

on or before the beginning of the 23rd week, if their (your employee’s) SSP is expected to end before their (your employee’s) sickness does

If your employee does not qualify for SSP (Statutory Sick Pay (SSP) you must send them (your employee’s) form SSP1 within 7 days of them (your employee’s) going off sick.

If your employee (your employee’s) thinks this (send) is unfair, they (your employee’s) can appeal to HMRC - the form (form SSP1) tells them (your employee’s) how to do this (send).

Long-term illness

You can complete form SSP1 before the end of SSP (Statutory Sick Pay (SSP) if you know an employee will be off sick for more than 28 weeks. This means they can apply for ESA before their SSP (Statutory Sick Pay (SSP) comes to an end.

Notice and fit notes

Notice

The employee should tell you they’re sick within the time limit set by you, or 7 days if you do not have one. You cannot:

insist they (The employee) tell you in person or on a special form

ask them (The employee) for proof of their (The employee) sickness until they (The employee) have been off for 7 days (including non-working days)

You do not have to pay Statutory Sick Pay (SSP) for any days the employee was late in telling you (unless there’s a good reason for the delay).

If an employee was shielding because of coronavirus (COVID-19)

Shielding has stopped in the UK.

An employee can no longer apply for a new shielding note or a replacement shielding note.

Fit notes and asking for proof

After 7 days off sick (including non-working days) you can ask the employee for proof of their sickness. This could be:

an isolation note from NHS 111 - if they (the employee) are self-isolating and cannot work because of COVID-19

the notification from the NHS or public health authorities if they (the employee) are self-isolating because they (the employee)’ve come into contact with someone with COVID-19

a letter or shielding note that they got from their doctor or health authority, or the government, advising them to shield

a letter from their doctor or healthcare professional confirming the date of their procedure if they’ve been advised to self-isolate before going into hospital for surgery

a fit note from their doctor or a hospital (sometimes called a sick note) - if they have any other illness

If you agree, they can give you a report from a physiotherapist, podiatrist or occupational therapist, (called an Allied Health Professional (AHP) Health and Work report).

You cannot withhold SSP if the employee is late sending you a fit note or isolation note.

If your employee is off sick frequently or for a long time, HMRC has information about getting medical advice.

Help with sick pay

Reclaiming Statutory Sick Pay

You may be able to reclaim Statutory Sick Pay (SSP) (Statutory Sick Pay) if your employee is off work because of coronavirus (COVID-19).

If you’re insolvent

HMRC will pay SSP for any employee who continues to work for you if they were sick when you became insolvent. Tell your employee to contact the Statutory Payment Disputes Team.

If their sickness continues and you terminate their contract, give them a completed SSP1 form so they can claim Employment and Support Allowance instead.


Being monitored at work: workers' rights

Overview

Employers might monitor workers. This could be done in various ways, like:

CCTV

drug testing

bag searches

checking a worker’s emails or the websites they look at

Data protection law covers any monitoring that involves taking data, images or drug testing.

If workers are unhappy about being monitored, they can check their staff handbook or contract to see if the employer (Employers) is allowed to do this (monitor).

If they (Employers)’re not, the worker (workers) might be able to resign and claim unfair (‘constructive’) dismissal. But this is a last resort - they (workers) should try to sort the problem out first - read the advice to help solve a workplace dispute.

Searches

Employers should have a written policy on searching. Searches should:

respect privacy

be done by a member of the same sex

be done with a witness present

If a search or drug test is badly handled, workers might have a claim for discrimination, assault or false imprisonment.

For advice about work issues, talk to Acas (the Advisory, Conciliation and Arbitration Service), Citizens Advice or your trade union representative.

Drug testing

Employers have to have consent if they want to test for drugs. Usually this is when they have a full contractual health and safety policy, which should be in the contract or staff handbook.

Employers should:

limit testing to employees that need to be tested

ensure the tests are random

not single out particular employees for testing unless this is justified by the nature of their jobs

Workers can’t be made to take a drugs test but if they refuse when the employer has good grounds for testing, they may face disciplinary action.

Email, CCTV and other monitoring

Employers must explain the amount of monitoring clearly in the staff handbook or contract. They should tell workers:

if they (workers)’re being monitored

what counts as a reasonable number of personal emails and phone calls

if personal emails and calls are not allowed

Examples of monitoring could include:

looking at which websites workers have visited

CCTV in the building

checking workers’ bags as they leave

Employers are not allowed to monitor workers everywhere (not in the toilet, for example). If they don’t respect this they could be in breach of the Data Protection Act.

Read the advice on workplace disputes or talk to Acas (the Advisory, Conciliation and Arbitration Service), Citizens Advice for more advice. Workers can also contact their trade union representative.


Working with trade unions: employers

Overview

If you recognise a union in your workplace there are certain rules you need to follow.

You must:

give the union (a union) information in advance to help with collective bargaining

inform and consult the union (a union) about major changes in the workplace

follow proper procedures if you’re taking union subscriptions straight from your employees’ pay (the ‘check off’)

let union reps and members have time off for union activities

not discriminate against a worker because they’re in the union

Collective bargaining

You’ll need to work with unions to discuss changes to your employees’ terms and conditions. This is called ‘collective bargaining’.

Collective bargaining covers the terms and conditions of workers in a defined ‘bargaining unit’. This can include all employees in a workplace or just certain groups of workers, eg technicians.

It’s up to you and the union (a union) to agree which terms and conditions are covered but it’s usually things like pay, holiday, working hours etc.

Running collective bargaining

Employers and unions need to work out how to run collective bargaining, eg:

who’ll represent the workers

who’s included in a bargaining unit

when and how often meetings will happen

what to do if more than one union is recognised

what will be discussed

what to do if the union and employer (you and the union (a union)) cannot come to an agreement

Information to help with collective bargaining

Employers must give certain information to the union to help it with the bargaining process, eg the company’s pay and benefits structure or information about its profits, assets and liabilities.

Collective agreements

If collective bargaining leads to an agreement, for example about a pay increase or change in working conditions, it’s called a ‘collective agreement’.

Informing and consulting with unions

Employers must inform and consult with a recognised trade union about:

collective redundancies

transfers of business ownership

certain changes to pension schemes

health and safety

If you fail to consult the union about any of these (pension schemes), you’ll be breaking the law and could be fined - the amount depends on the situation.

There’s more information on the pension scheme changes you have to consult about in the guidance below.

You can also make voluntary agreements with unions to regularly inform and consult them about other business and workplace issues.

Acas has detailed guidance about informing and consulting employees.

Union subscriptions

Some trade union members pay their union subscriptions directly out of their wages.

The employer then gives these payments (their union subscriptions) to the union.

This (pay) is often called the ‘check-off’.

It’s up to you if you want to run the check-off (pay). A union cannot force you to run the check-off (pay) unless you’ve agreed to it in your workers’ employment contracts.

Authorising the check-off (pay)

A worker must give you written permission to take their union subscriptions from their wages.

This (written permission to take their union subscriptions from their wages) must be signed and dated. Their (A worker) permission starts from this date and continues until they (A worker) say otherwise.

If you take the check-off (pay) without proper permission you could be taken to an employment tribunal.

You can pre-print consent forms as long as the worker (A worker) signs and dates the form themselves (A worker). Unions are also allowed to get the written consent from the worker then forward it to you.

Stopping the check-off (pay)

You must stop taking check-off payments if your employee asks you to.

They (your employee) must give you written notice to stop the check-off (pay) and you must be given reasonable time to stop it (pay).

You can stop running the check-off (pay) at any time. If it (written permission to take their union subscriptions from their wages)’s in your workers’ employment contracts, you may have to give them notice.

The role of the union in the check-off (pay)

The union does not have to help run the check-off (pay). However, you can involve it (the union) if you want to. You could, for example, ask the union to help you get initial consent from its (the union) members.

You could also charge the union for the work involved in administering the check off (pay).

Even if you involve the union in the check-off (pay), it’s still your responsibility to make sure you make check-off deductions properly.

Rights of employees in trade unions

If you recognise a union, it will normally name one or more of your workers as its local workplace representatives (‘reps’).

Union reps have certain rights. They’re allowed reasonable time off work:

with pay for union duties and training at appropriate times

without pay to take part in union activities, eg the union’s (a union) annual conference (trade union members are entitled to this as well)

Reasonable time off does not have to be taken as annual leave.

Block lists

You cannot discriminate against anyone because they’re in the union or because of their union activity.

With rare exceptions, it’s also illegal to compile, use, sell or supply a ‘block list’ of union members that will be used to discriminate against them.


Register a boat

Overview

You usually need to register or licence your boat if you want to keep or use it on inland waterways, such as rivers and canals. Contact the navigation authority of the waterway you want to use to find out.

A boat is:

any vessel with or without a motor, for example a sailing boat, river boat, canal boat or houseboat

any ‘open boat’ such as canoe, paddle board, rowing boat or dinghy

To get a boat registration you may need:

insurance

a Boat Safety Scheme (BSS) certificate

You must renew each year for the waterway you want to keep or use your boat on. You can buy a visitor registration or licence for shorter periods.

Carry more than 12 passengers

You must have a passenger-carrying certificate issued by the Maritime and Coastguard Agency if you want to carry more than 12 passengers.

Commercial use

You must apply for a boatmaster’s licence if you want to use your boat commercially.

Use at sea

You can register your boat with the UK Ship Register for use at sea.

Who to contact

Register or license your boat with the navigation authority responsible for the waterway you want to use.

Most canals and some rivers, like the Severn, Trent and Ouse

Register with the Canal & River Trust.

Norfolk and Suffolk Broads, and adjacent waters

Register with the Broads Authority.

River Thames, River Medway, and the rivers of East Anglia

Download the application form for the waterway you want to use and register with the Environment Agency:

River Thames

River Medway

Anglian waterways (Great Ouse System, River Nene, River Stour, River Ancholme, Black Sluice, River Welland and River Glen)

Rye Harbour

River Thames annual registrations run from 1 January to 31 December. Other registrations run from 1 April to 31 March.

The Royal Military Canal

You do not need to register a boat for use between West Hythe Dam in Shorncliffe, Kent and Iden Lock in Cliffe End, East Sussex.

Contact Shepway District Council to register a boat for use between West Hythe Dam (West Hythe Dam in Shorncliffe, Kent) and Seabrook.

Scotland and Northern Ireland

Check if you need to register your boat with Scottish Canals or NI Direct.

Other areas

Check with the Inland Waterways Association to find the navigation authority for other areas.

Using more than one waterway

You can buy a ‘gold licence’ which lets you use all Environment Agency and Canal & River Trust waterways.

Canoe or rowing boat exemptions

You may not need to register a canoe with the navigation authority if you’re a member of British Canoeing.

Rowing clubs or associations can register a rowing boat for use on some waterways through British Rowing.

Penalties

An enforcement officer may put an enforcement notice on your boat if it’s on an inland waterway and:

it (your boat)’s not licensed or registered for the waterway you’re using

your licence or registration is not displayed

it (your boat) breaches the terms and conditions of the licence or registration (your licence or registration)

Check your licence or registration for additional rules that apply to your waterway.

You may be prosecuted and fined up to £1,000 or have your boat removed if you do not display an up-to-date licence or registration.

Questions about a penalty notice

Contact your navigation authority if you have questions about a penalty notice.

The UK Ship Register

You need to register your boat with the UK Ship Register to use it at sea.

Whether you can use the register (The UK Ship Register) depends on your citizenship status. Check the eligibility requirements for each part of the UK Ship Register.

There are 4 different parts of the register (The UK Ship Register). Which part you use depends on what you’re using your boat for:

Part 1 - commercial or pleasure boats

Part 2 - fishing boats

Part 3 - small boats

Part 4 - charter boats

Part 1 registration - commercial or pleasure boats

You can use Part 1 of the register (Part 1 - commercial or pleasure boats) (The UK Ship Register) if you have either:

a commercial boat, unless you plan to use it (your boat) for fishing

a ‘pleasure vessel’ - this means you do not make any money from it

Registering your boat on Part 1 of the register (Part 1 - commercial or pleasure boats) means you’ll be able to:

get a marine mortgage against your boat

spend more than 6 months outside the UK

It costs £153 to register for 5 years.

You’ll be sent a renewal notice when it’s time to renew. It costs £72 to renew your registration for another 5 years.

Part 2 registration - fishing boats

Use Part 2 of the register (Part 2 - fishing boats) (The UK Ship Register) if you’re using your boat to catch and sell fish.

You can choose from ‘simple’ or ‘full’ registration. If you choose full registration you can get a marine mortgage against your boat.

To register for 5 years it costs:

£159 for simple registration

£196 for full registration

Part 3 registration - small boats

Use Part 3 of the register (small ships register) (Part 3 - small boats) if:

your boat is less than 24 metres long

your boat is a pleasure vessel

you live in the UK for at least 185 days of the year

You cannot use Part 3 of the register (Part 3 - small boats) (The UK Ship Register) if you’re a business.

Registering on Part 3 of the register (Part 3 - small boats) (The UK Ship Register) means you’ll be able to prove your boat’s nationality when sailing outside UK waters.

It (Registering) costs £35 for 5 years.

Part 4 registration - charter boats

Use Part 4 of the register (The UK Ship Register) if you plan to hire out (charter) your boat.

It (charter) costs between £35 and £196 for 5 years. The amount you’ll pay depends on the type of boat you’re registering.

How to register

You can register your boat online. You’ll need to create an account if you do not already have one.

If you own the boat (your boat) with other people, all owners must have an account before you can register your boat online.

Start now

You can pay by debit or credit card.

You can also use the online service (Part 3 - small boats) to renew, cancel or change the details of your registration.

Before you start

You’ll need:

the dimensions of your boat

the previous registration details of the boat (your boat) (if it (your boat)’s been registered before)

the bill of sale

the radio signal detail - including your UK radio call sign, Maritime Mobile Service Identity (MMSI) number and International Maritime Organization (IMO) number

the builders certificate

a certificate of survey for tonnage and measurement

an international tonnage certificate (ITC69)

safety certificates

Other ways to register

You can also register by post. Download and fill in the form for the type of boat you want to register.

Contact

You can contact the UK Ship Register by email, phone or post.


Rights of way and accessing land

Overview

You have the right to access some land for walking or certain other leisure activities.

You can:

use public roads and pavements or public rights of way, for example footpaths or bridleways

use your right to roam on open access land including mountains, moors, heaths, downs, common land and some land around the England Coast Path

If neither of these apply, you may still be able to access private land if:

the land was used as a public right of way in the past - check old maps and documents

the land was accessed by the public for at least 20 years and nobody has asked them to stop

the landowner has given permission (‘permissive access’)

Help protect the natural environment by following the Countryside Code.

Use public rights of way

You can walk on all public rights of way.

Some public rights of way are also open to horse riders, cyclists or motorists.

You can use:

footpaths - for walking, running, mobility scooters or powered wheelchairs

bridleways - for walking, horse riding, bicycles, mobility scooters or powered wheelchairs

restricted byways - for any transport without a motor and mobility scooters or powered wheelchairs

byways open to all traffic - for any kind of transport, including cars (but they’re mainly used by walkers, cyclists and horse riders)

Rights of way in England, Wales and Northern Ireland

Public rights of way are marked with signs or coloured arrows, for example yellow for footpaths, blue for bridleways.

You can find the route of public rights of way:

on Ordnance Survey and other maps

on some council websites

Rights of way in Scotland

You can find rights of way through the charity Scotways.

Report problems with a right of way

Contact the local council to report a problem, for example obstructions, poor maintenance or a misleading sign.

Change a public right of way

Contact the local council about adding, changing or removing a public right of way temporarily or permanently.

You can contact the Local Government Ombudsman if you think your council has not dealt with your enquiry properly.

Use your right to roam

You can access some land across England without having to use paths - this land is known as ‘open access land’ or ‘access land’.

Access land (some land across England) includes mountains, moors, heaths and downs that are privately owned. It (some land across England) also includes common land registered with the local council and some land around the England Coast Path.

Your right to access this land (some land across England) is called the ‘right to roam’, or ‘freedom to roam’.

What you can and cannot do

You can use access land for walking, running, watching wildlife and climbing.

There are certain activities you cannot usually do on open access land, including:

horse-riding

cycling

camping

taking animals other than dogs on to the land (some land across England)

driving a vehicle (except mobility scooters and powered wheelchairs)

water sports

But you can use access land for horse-riding and cycling if:

the landowner allows it (access land)

public bridleways or byways cross the land (access land) – horse riders and cyclists can ride along these

there are local traditions, or rights, of access

Dogs on open access land

You must keep your dog on a lead no more than 2 metres long on open access land:

between 1 March and 31 July - to protect ground-nesting birds

at all times around livestock

On land next to the England Coast Path (some land around the England Coast Path) you must keep your dog under close control.

There may be other local or seasonal restrictions. These do not apply to public rights of way or assistance dogs.

Excepted land

On access land some areas remain private (‘excepted land’). You do not have the right to access these areas, even if they appear on a map of open access land.

Excepted land includes:

houses, buildings and the land they’re on (such as courtyards)

land used to grow crops

building sites and land that’s being developed

parks and gardens

golf courses and racecourses

railways and tramways

working quarries

Use public rights of way to cross excepted land.

Find open access land

Search for open access land in England and find out about land that’s currently closed to walkers.

Find open access land in Wales.

Contact the local council to find common land near you.

Report problems with open access land

You can report problems to the local access authority - contact them through the local council.

If the problem is in a national park, you can contact them (the local access authority) directly.

You can also contact the Open Access Contact Centre for information about open access land in England.

Access private land

You may be able to access private land if the landowner has agreed to let people use it, for example for walking, cycling or horse riding (sometimes known as giving ‘permissive access’). Look for signs.

Search for farms and other land with access for schools, families and other groups.

Search for land of outstanding scenic or scientific interest, including land with permissive access, in the HM Revenue and Customs (HMRC) directory.


Prepare for flooding

If you’re about to be flooded

Check the National Flood Forum or speak to a Floodline adviser to find out how to stay safe during a flood.

You can check if there’s currently a flood warning in your area.

Sandbags

Contact your local council to find out where to get sandbags. You can also get them from some DIY or building supplies shops.

If you need to travel

Check flood warnings and road travel information.

Protect yourself from future flooding

Plan how you’ll respond to a flood. Use a template to make a:

personal flood plan

community or group flood plan - if you’re responsible for an organisation such as a school, hospital, care home or community group

business flood plan

Protect your property

You can:

get advice from the National Flood Forum about how to protect your property and how much this (Protect) will cost

find flood protection products and services at Blue Pages

You may need permission to do work that will affect the flow of a river or divert flood water.

If you own a riverside property

If you own property next to a watercourse, for example a river, culvert, brook or mill stream, you must:

maintain river beds and banks

not obstruct the water flow

Read guidance on the rights and responsibilities of owning a riverside property.

Contact the Environment Agency if you have questions about your responsibilities.

If your property’s next to a canal

Contact the Canal and River Trust to check who’s responsible for maintaining the canal (a canal).

If you have a disability or need extra help

Ask your council if you can be put on a list to get extra help during a flood.

Citizens Advice can help make sure you’ll get support if your energy supply is affected.

Ask Floodline to send flood warnings to a friend or relative on your behalf.

Get insurance

You can:

find lower-cost home insurance through Flood Re if you’re in a flood-risk area

get insurance advice from the National Flood Forum

find a broker that specialises in properties that are difficult to insure

Get evidence of flood risk

Contact the Environment Agency if your insurer asks for evidence of your flood risk.

You’ll get a letter within 20 days. It’s free for individuals and businesses.

If you’ve done work on your property

You or a surveyor can complete a Flood Risk Report. This will tell insurers or buyers how the work (work on your property) has reduced the flood risk.


Check your tenant's right to rent

Who you have to check

You must check that a tenant or lodger can legally rent your residential property in England.

Check with the Home Office if the tenant is a Commonwealth citizen but does not have the right documents - they might still have the right to rent in the UK.

Before the start of a new tenancy, you must check all tenants aged 18 and over, even if:

they (all tenants aged 18 and over)’re not named on the tenancy agreement

there’s no tenancy agreement

the tenancy agreement is not in writing

Check all new tenants. It’s against the law to only check people you think are not British citizens. You must not discriminate against anyone because of where they’re from.

Sign up for email updates about the right to rent policy.

If the tenant is only allowed to stay in the UK for a limited time, you need to do the check in the 28 days before the start of the tenancy.

You do not need to check tenants in these types of accommodation:

social housing

a care home, hospice or hospital

a hostel or refuge

a mobile home

student accommodation

You also do not need to check tenants if they live in accommodation that:

is provided by a local authority

is provided as part of their (tenants) job (known as ‘tied accommodation’)

has a lease that’s 7 years or longer

Read the code of practice to find out if you need to do any other checks instead.

How to do a check

Because of coronavirus (COVID-19) there are temporary changes to the way you can check documents. Read guidance about the adjusted process, including asking for documents digitally, making checks on a video call, and what to do if someone cannot provide any accepted documents.

Check which adults will use your property as their (tenants) main home (your ‘tenants’).

Ask them (tenants) for original documents that prove they (tenants) can live in the UK.

Check their (tenants) documents to see if they (tenants) have the right to rent your property.

Check that each tenant’s documents are genuine and belong to them (anyone), with the tenant present.

Make and keep copies of the documents and record the date you made the check.

You can get an unlimited fine or be sent to prison for renting your property to someone who is not allowed to stay in England.

Checking EU, EEA and Swiss citizens

Right to rent checks continue in the same way as now until 30 June 2021 for citizens of the EU, Switzerland, Norway, Iceland and Liechtenstein.

Continue checking their (anyone) passport or national identity card as before. For family members of citizens of the EU, Switzerland, Norway, Iceland and Liechtenstein, follow the usual guidance for documents you can accept for right to rent checks.

You cannot insist that citizens of the EU, Switzerland, Norway, Iceland and Liechtenstein show that they have settled status or pre-settled status when starting a new tenancy before 1 July. You can however ask if they have settled or pre-settled status, and whether they want to use this instead of a passport or identity card.

If the tenancy starts on or after 1 July 2021 but you check their right to rent before this, you can still use their passport or national identity card.

Check if the property is used as the tenant’s main home

A property (the property) would usually be a tenant’s only or main home if:

they (the tenant’s) live there most of the time

they (the tenant’s) keep most of their (the tenant’s) belongings there

their (the tenant’s) partner or children live with them (the tenant’s)

they (the tenant’s)’re registered to vote at the property

they (the tenant’s)’re registered with the doctor using that address

Check their (the tenant’s) original documents

You need to check that:

the documents (their (the tenant’s) original documents) are originals and belong to the tenant (the tenant’s)

their (the tenant’s) permission to stay in the UK has not ended

the photos on the documents (their (the tenant’s) original documents) are of the tenant (the tenant’s)

the dates of birth are the same in all documents (and are believable)

the documents (their (the tenant’s) original documents) are not too damaged or do not look like they (their (the tenant’s) original documents)’ve been changed

if any names are different on documents, there are supporting documents to show why, such as a marriage certificate or divorce decree

If the tenant (a tenant’s) does not have the right documents

You must use the landlord’s checking service to check whether the tenant (the tenant’s)’s allowed to rent without the right documents if:

the Home Office has their (the tenant’s) documents

they (the tenant’s) have an outstanding case or appeal with the Home Office

the Home Office told them (the tenant’s) they (the tenant’s) have ‘permission to rent’

You’ll get an answer within 2 working days.

You’ll need the tenant’s Home Office reference number to use the service (the landlord’s checking service).

Do not rent a property to someone in England if they do not have the right documents and the landlord’s checking service tells you they are not allowed to rent.

Get help with a check

Call the landlord’s helpline to get help with a check.

You must follow the landlord’s code of practice on illegal immigrants and private rented accommodation.

Making copies of the documents

When you copy the documents:

make a copy that cannot be changed, such as a photocopy or a good quality photograph

for passports, copy every page with the expiry date or applicant’s details (such as nationality, date of birth and photograph), including endorsements, for example a work visa or Certificate of Entitlement to the right of abode in the UK

copy both sides of biometric residence permits

make a complete copy of all other documents

record the date you made the copy

Keep copies of the tenant’s documents for the time they’re your tenants and for one year after.

Make sure you follow data protection law.

If your tenant does not have any documents, you must check if they (someone in England)’re allowed to rent your property.

Follow-up checks

You must do a follow-up check to make sure your tenant can still rent property in the UK if there’s a time limit on their permission to stay.

You can get a fine if you do not do a follow-up check and your tenant’s permission to stay (their permission to stay) ends.

Do the follow-up check (a follow-up check) just before the date that’s the later of:

the end of your tenant’s permission to stay in the UK

12 months after your previous check

You do not have to do a follow-up check if there’s no time limit on your tenant’s permission to stay in the UK.

If your tenant fails a follow-up check

You must tell the Home Office if you find out that your tenant can no longer legally rent property in England after doing a follow-up check.

You could be fined or sent to prison for up to 5 years if your tenant fails a follow-up check and you do not report it to the Home Office.

Agents and subletting

You can ask any agents that manage or let your property to carry out the check for you. You should have this agreement in writing.

If a tenant sub-lets the property (your property) without you knowing, they’re responsible for carrying out checks on any sub-tenants. They will be liable for any civil penalties if they do not do the check correctly.