Rent a room in your home

Becoming a resident landlord

You’re a resident landlord if you let out part of a property which is your only or main home.

If you only occasionally rent out part of your home (a property which is your only or main home) (for example through short-term rental apps), check if you need to tell HMRC about this income.

If so, you’ll have certain rights and responsibilities:

you’re responsible for keeping the property (a property which is your only or main home) safe and in good repair

a tenant or lodger doesn’t have the right to challenge the agreed rent

you may be able to earn £7,500 per year tax-free under the Rent a Room Scheme

you can give less notice to end a letting than if you rented out the property as a whole (a property which is your only or main home)

Ask potential tenants or lodgers for references and follow them up before signing any agreement. Read the guide about letting rooms in your home for more information.

Coronavirus (COVID-19) and your responsibilities

Your responsibilities as a resident landlord have not changed because of coronavirus (Coronavirus (COVID-19)). You can read more coronavirus (Coronavirus (COVID-19)) and renting guidance for tenants and landlords.

The Rent a Room Scheme

The Rent a Room Scheme lets you earn up to a threshold of £7,500 per year tax-free from letting out furnished accommodation in your home. This (£7,500 per year tax-free) is halved if you share the income with your partner or someone else.

You can let out as much of your home as you want.

How it works

The tax exemption is automatic if you earn less than £7,500. This means you do not need to do anything.

If you earn more than this (The tax exemption) you must complete a tax return.

You can then opt into the scheme (the Rent a Room Scheme) and claim your tax-free allowance. You do this on your tax return.

You can choose not to opt into the scheme (the Rent a Room Scheme) and instead record your income and expenses on the property pages of your tax return.

More information

Read the Rent a Room helpsheet for more detailed information on how to complete the form, and when it makes sense to opt out of the scheme (the Rent a Room Scheme).

Eligibility

You can opt in to the scheme (the Rent a Room Scheme) at any time if:

you’re a resident landlord, whether or not you own your home

you run a bed and breakfast or a guest house

You cannot use the scheme for homes converted into separate flats.

Your lodger's tenancy type

The way you share your home with a lodger affects what kind of tenancy they have. This in turn affects their rights and how you can end the tenancy.

Your lodger is an excluded occupier

Your lodger is likely to be an excluded occupier if:

they (a lodger) live in your home

you or a member of your family share a kitchen, bathroom or living room with them (a lodger)

In this case, you only have to give them (a lodger) ‘reasonable notice’ to end the letting - and you will not have to go to court to evict them (a lodger).

Reasonable notice usually means the length of the rental payment period. For example, if rent is paid monthly, you should give one month’s notice.

Your lodger has basic protection

Your lodger is likely to be an occupier with basic protection if:

they (Your lodger) live in your home

they (Your lodger) do not share any living space with you or your family

If your lodger will not leave when you ask them (a lodger), you’ll need to get a court order to evict them (a lodger).

The charity Shelter has advice on excluded occupiers and occupiers with basic protection.

The length of the let

A tenancy or a licence can be either:

periodic - run indefinitely from 1 rent period to the next

fixed term - last a set number of weeks, months or years

If you do not agree the length of a let, it will automatically become a periodic let.

Licences can be open-ended for informal arrangements, like allowing a friend to stay on an as-and-when basis.

Rent, bills and tax

Rent

You can charge what you want for rent but should agree the amount with your tenant beforehand. You can also ask for a deposit and you can accept Housing Benefit for rent.

You must provide a rent book for tenants who pay weekly.

Coronavirus (COVID-19) and rent

Tenant responsibilities to pay rent have not changed because of coronavirus (COVID-19). Your tenant should continue to pay rent if they can. You can read coronavirus and renting guidance for tenants and landlords.

You and your tenant can get advice from Shelter (The charity Shelter), Citizens Advice and The Money Advice Service.

Council Tax

You will be responsible for Council Tax and can include part of the cost in the rent you charge. You must tell your council if having a tenant means you’re no longer entitled to a single person discount.

If you’re unsure who should pay Council Tax, check with your local council.

Utility bills

If you pay the utility bills for the entire house, you can include a charge in the rent or install pre-paid meters.

You can only charge the amount you’ve paid for gas and electricity plus VAT or you could face civil proceedings. Read Ofgem’s rules on the resale of gas and electricity for more information.

Income Tax

Income Tax is payable on rental income you receive.

If you’re not in the Rent a Room scheme, you’ll be charged Income Tax on any rental income you get after business letting expenses. Examples of business expenses include:

insurance

maintenance

repairs (but not improvements)

utility bills

If you’re in the Rent a Room Scheme, you’ll pay Income Tax differently.

Capital Gains Tax

You may have to pay Capital Gains Tax when you sell your home if:

you let out all or part of it (your home)

you’ve taken in more than 1 tenant or lodger at a time

However, you may be entitled to Private Residence Relief and Letting Relief.

Deposits

Resident landlords are not legally required to protect tenants’ deposit with one of the government-approved schemes.

Your local council may guarantee rent for a potential tenant who can’t afford a deposit.

You may have to pay other taxes if you run a bed and breakfast, or provide meals or cleaning services for guests. Contact HM Revenue and Customs for more information.

Ending a letting

How to end an excluded tenancy or licence

If your lodger is an excluded occupier, you only need to give them ‘reasonable notice’ to quit.

Usually this (‘reasonable notice’ to quit) means the length of the rental payment period – so if your lodger pays rent weekly, you need to give 1 week’s notice. The notice (‘reasonable notice’ to quit) does not have to be in writing.

You can then change the locks on your lodger’s rooms, even if they’ve left their belongings there. You must give their belongings back to them.

How to end a non-excluded tenancy or licence

If your lodger is an occupier with basic protection, you must serve them a written ‘notice to quit’. The notice period will depend on the tenancy or agreement, but is often at least 4 weeks.

If your lodger does not leave, you’ll need to get a court order to evict them.

Your lodger ends the tenancy

Your lodger can end the tenancy by giving you notice. They (Your lodger) cannot do this during the fixed term of the tenancy, unless there’s a break clause.

The amount of notice they (Your lodger) need to give depends on the tenancy agreement, if there is one. Otherwise, it (a written ‘notice to quit’)’s usually at least 4 weeks (if they (Your lodger) pay weekly) or 1 month (if they (Your lodger) pay monthly).

You and your tenant can end a tenancy at any time if you both agree.

Change of ownership

If you stop living in your home, the tenants can still stay there, but their tenancy type may change to reflect that you no longer live there.

If you sell your home and the new owner plans to live in the property as a resident landlord, they must:

give notice to a tenant within 28 days that they (the new owner) intend to live there

move in within 6 months of the sale (sell)

Until the new owner moves in, tenants will have more protection through tenancy laws, because during this time there’s no resident landlord. Their rights will depend on when they moved in. Find out about tenants’ rights in ‘Private renting: tenancy agreements’.

If you die, a tenancy will usually continue as though you were still resident, until someone else takes ownership.

Houses in Multiple Occupation

Your property may be classed as an House in Multiple Occupation (HMO) if you let rooms to more than 2 people.

There are extra safety requirements and standards for HMOs and you’ll often need a licence.

If someone in an HMO becomes ill with coronavirus (COVID-19), you do not have to find alternative accommodation for the other tenants. You also cannot make someone leave their home because they have coronavirus. Read the coronavirus and renting guidance for tenants and landlords.


Challenge your Council Tax band

Challenging your band

Council Tax bands are based on how much a property was worth on:

1 April 1991, for England and Scotland

1 April 2003, for Wales

You might be able to challenge your Council Tax band if you have evidence that suggests the band is wrong.

When you can challenge your band

You can challenge your band (your Council Tax band) if you have been paying Council Tax on your property for less than 6 months.

If you’ve been paying Council Tax on your property for more than 6 months you can only challenge your band (your Council Tax band) in specific circumstances. These include if:

your property has changed - for example, it’s been demolished, split into multiple properties or merged into one

your property’s (your property) use has changed - for example, part of your property is now used for business

your local area has changed - for example, a new supermarket has been built

Before you challenge your band

Contact the Valuation Office Agency (VOA) to explain why you think your band (your Council Tax band) is wrong. You must be able to provide evidence that supports your opinion. The VOA may be able to review and change your band without you needing to challenge it (your property).

There’s currently a reduced telephone service because of coronavirus (COVID-19). Only contact the VOA (the Valuation Office Agency (VOA)) by telephone if you cannot email them (the Valuation Office Agency (VOA)).

How to challenge your band

If the VOA (the Valuation Office Agency (VOA)) has reviewed your band and you do not agree with their (the Valuation Office Agency (VOA)) decision, you can then formally challenge your band.

Find your property’s Council Tax band on the valuation list.

Select your property (your property’s). From ‘Council Tax band details’ choose ‘Do you think this Council Tax band (your Council Tax band) is wrong?’

From ‘If you think your Council Tax band is wrong’ choose ‘Check if you can formally challenge your Council Tax band’.

Answer the questions on the checklist to find out if you can make a challenge.

Select ‘Make a formal challenge against your Council Tax band online’ to fill in the challenge form.

Provide evidence that supports your challenge in the ‘Formal challenge details’ section.

You must continue paying your Council Tax while the challenge (a formal challenge against your Council Tax band) is happening.

You can also appoint someone else to challenge on your behalf.

If you’re in Scotland use the Scottish Assessors website to check your Council Tax band, then follow the link ‘Make a proposal’.

Evidence that supports your challenge

You must send evidence that your council tax band is wrong to the Valuation Office Agency (VOA) if you’re in England or Wales.

If you’re in Scotland, use the Scottish Assessors website to check what evidence you need.

Evidence you can send

Send the addresses of up to 5 similar properties in a lower Council Tax band than yours.

They must be the same as your property in:

age

style and design

size (the VOA (the Valuation Office Agency (VOA)) will also consider properties that are larger than yours)

type (for example, they must be semi-detached houses if you live in a semi-detached house)

They must also be either:

in the same street or estate - if you live in a town or city

in the same village - if you live in the countryside

Evidence from house prices

You can also use the price that your property or similar properties sold for as evidence, if the sales were between:

1 April 1989 and 31 March 1993 - if your property is in England

1 April 2001 and 31 March 2005 - if your property is in Wales

You can look up property sale prices online from 1995 onwards.

Compare the sale prices to what the properties were valued at:

Council Tax band | Properties is in England - value in April 1991 | Properties in Wales - value in April 2003

A | Up to £40,000 | Up to £44,000

B | More than £40,000 and up to £52,000 | More than £44,000 and up to £65,000

C | More than £52,000 and up to £68,000 | More than £65,000 and up to £91,000

D | More than £68,000 and up to £88,000 | More than £91,000 and up to £123,000

E | More than £88,000 and up to £120,000 | More than £123,000 and up to £162,000

F | More than £120,000 and up to £160,000 | More than £162,000 and up to £223,000

G | More than £160,000 and up to £320,000 | More than £223,000 and up to £324,000

H | More than £320,000 | More than £324,000 and up to £424,000

I | - | More than £424,000

If the sale prices are different from the Council Tax bands the properties are in, send:

the addresses of the properties

the sale prices

the dates the properties were sold

If your property is in England, you’ll also need to send proof of the sale prices, such as:

a letter from a solicitor

the contract for the sale

Do not send data about average house prices in your area from websites such as Nationwide House Price Index, Nethouseprices, Rightmove or Zoopla.

After you make a challenge

You’ll get a decision from the Valuation Office Agency (VOA) within 4 months. They’ll either:

change your Council Tax band - your local council will revise your bill and adjust your payments

tell you why your band (your Council Tax band) cannot be changed

If you disagree with the VOA’s (the Valuation Office Agency (VOA)) decision

In England, if you make a formal challenge and disagree with the VOA’s (the Valuation Office Agency (VOA)) decision, you can appeal to the Valuation Tribunal.

If you’re in Wales, send it (a formal challenge) to the Welsh Tribunal.

The Valuation Tribunal is independent of the VOA (the Valuation Office Agency (VOA)). It (the Valuation Tribunal)’s free, but you have to pay your own costs.

You must appeal within 3 months of getting the VOA’s (the Valuation Office Agency (VOA)) decision. You may be able to get the time limit extended if you cannot apply in time.

If the tribunal (the Valuation Tribunal) agrees with you, the VOA (the Valuation Office Agency (VOA)) will change your band (your Council Tax band) and the council (your local council) will update your bill.

Get help

The Valuation Tribunal has guidance on:

what you need to do for the hearing

preparing for the hearing

You can also contact the tribunal (the Valuation Tribunal) for help.


Right to Acquire: buying your housing association home

Overview

Right to Acquire allows most housing association tenants to buy their home at a discount. You apply using the Right to Acquire application form.

You can apply to buy your housing association home if you’ve had a public sector landlord for 3 years. These landlords include:

housing associations

councils

the armed services

NHS trusts and foundation trusts

Eligible properties

Your property must either have been:

built or bought by a housing association after 31 March 1997 (and funded through a social housing grant provided by the Housing Corporation or local council)

transferred from a local council to a housing association after 31 March 1997

Your landlord must be registered with the Regulator of Social Housing.

The home you want to buy (your housing association home) must also be:

a self-contained property

your only or main home

Joint applications

You can make a joint application with:

someone who shares your tenancy

up to 3 family members who’ve lived with you for the past 12 months (even if they don’t share your tenancy)

Who doesn’t qualify

You can’t use Right to Acquire if:

you’re being made bankrupt

a court has ordered you to leave your home

you’re a council tenant – you may be able to use Right to Buy (Right to Acquire) instead

you have ‘Preserved Right to Buy’

Discounts

You can get a discount of between £9,000 and £16,000 on the price of your property.

The amount of discount you’ll get depends on where you live in the UK.

Your landlord will tell you what discount you’ll get when you apply to buy your home. You can also download a table of discounts, broken down by location.

Your discount might be reduced if you’ve used Right to Acquire or Right to Buy in the past.

Applying

Fill in the Right to Acquire application form

Send it (the Right to Acquire application form) to your landlord.

Your landlord must say yes or no within 4 weeks of getting your application (8 weeks if they’ve been your landlord for less than 3 years). If your landlord says no, they must say why. You can’t appeal against the landlord’s decision.

If your landlord agrees to sell, they (Your landlord)’ll send you an offer. They (Your landlord) must do this within 8 weeks of saying yes if you’re buying a freehold property, or 12 weeks if you’re buying a leasehold property.

Your landlord might offer you the choice of buying your home, or another empty one that they (Your landlord) own. You don’t have to accept the other property and your landlord doesn’t have to offer you one.

Your landlord’s offer

If your landlord agrees to sell, their (Your landlord) offer will tell you:

the price they (Your landlord) think you should pay for the property (your home) and how it was worked out

your discount and how it was worked out

a description of the property (your home) and any land included in the price

estimates of any service charge (for a flat or maisonette) for the first 5 years

any known problems with the property’s (your home) structure, eg subsidence

Deciding to buy

Once you get your landlord’s offer (their (Your landlord) offer), you have 12 weeks to tell them (Your landlord) that you still want to buy.

If you don’t reply, the landlord (Your landlord) will send you a reminder (called an ‘RTA4’). You’ll have a reasonable time (at least 28 days) to reply. If you don’t, your landlord will send a final reminder (called an ‘RTA5’). If you don’t reply to that, your landlord can drop your application.

You can pull out of the sale and continue to rent at any time.

If you disagree with the landlord’s (Your landlord) offer (their (Your landlord) offer)

Contact your landlord and tell them why.

If you think your landlord has set your home’s market value too high, you must write to them within 3 months of getting the offer (their (Your landlord) offer) and ask for an independent valuation.

A district valuer from HM Revenue & Customs will visit your home (your home’s) and decide how much it (your home’s)’s worth. You have 12 weeks to accept their valuation or pull out of the sale.

Selling your home

If you sell your home within 10 years of buying it (your home) through Right to Acquire, you must first offer it (your home) to your old landlord.

The property (your home) should be sold at the full market price agreed between you and the landlord (Your landlord).

If you can’t agree, a district valuer will say how much your home is worth and set the price. You won’t have to pay for their valuation.

If the landlord doesn’t agree to buy your home (your home’s) within 8 weeks, you can sell it (your home’s) to anyone.

Paying back your discount

If you sell your home within 5 years of buying it, you’ll have to pay back some or all of the discount you got (your discount).

If you sell within the first year, you’ll have to pay back all of the discount. On top of this, the amount you pay back depends on the value of your home when you sell it (your home). So, if you got a 10% discount, you’ll have to pay back 10% of the selling price.

If you sell after the first year, the total amount you pay back reduces. You pay back:

80% of the discount in the second year

60% of the discount in the third year

40% of the discount in the fourth year

20% of the discount in the fifth year

Help and advice

The Money Advice Service offers free, impartial advice about money, including buying a home and taking out a mortgage.

You can also get advice on Right to Acquire from:

Citizens Advice

Shelter

your local Law Centre


Appeal a high hedges decision

When you can appeal

Your council makes decisions about high hedges.

You can appeal against a high hedge remedial notice or the council’s (Your council) decision not to issue one if you either:

complained to the council (Your council) about the hedge

own, rent or occupy the land that the hedge is on

There’s no fee for appealing.

Deadline for appealing

You must appeal within 28 days of:

the remedial notice

your council’s (Your council) decision either to take no action, or to change an existing remedial notice (withdraw, waive or relax)

When you can expect a decision

Once your appeal is validated, you’ll normally get a decision within 34 weeks.

How to appeal

Fill in a high hedges appeal form.

You also need:

a copy of the council’s (Your council) decision

the remedial notice (if the council have issued one)

Email these documents (any other documents that directly support your appeal) with your completed appeal form to the council who made the decision (Your council) and the Planning Inspectorate.

Because of coronavirus (COVID-19), you cannot currently appeal by post.

After you appeal

The Planning Inspectorate will check your appeal to make sure it (your appeal)’s valid. They (the Planning Inspectorate)’ll tell you what happens next and how long your appeal may take.

Your appeal will be decided based on the information you send and a site visit. Your case officer will write to you if they require additional information.

You’ll normally get a decision within 34 weeks.

You can complain about how the Planning Inspectorate handled your appeal. There’s no time limit for complaints.

If you disagree with the appeal decision

You can challenge the decision (the appeal decision) in the High Court if you think the Planning Inspectorate made a legal mistake.

Get advice from a lawyer if you’re unsure about this.


Appeal a planning decision

When you can appeal

Your local planning authority makes decisions on planning applications.

You can appeal a planning decision if either:

you disagree with it (a planning decision)

the decision (a planning decision) was not made within 8 weeks (13 weeks for a major development, such as 10 or more dwellings or a building of more than 1,000 square metres)

There’s a different process to appeal a householder planning decision for a smaller project like an extension, conservatory or loft conversion.

There’s no fee for appealing.

Only the person who made the application can appeal. If you did not apply, you can comment on an appeal instead.

Deadline for appealing

If you disagree with a decision, you must appeal within 6 months of the date on the decision notice from your local planning authority.

If they (Your local planning authority) did not make a decision within 8 weeks, you can appeal up to 6 months after the decision (a planning decision) was due.

The deadline’s earlier if you’ve received an enforcement notice - you must appeal within 28 days of the notice.

When you can expect a decision

You’ll get a decision once your appeal is validated.

How to appeal

Because of coronavirus (COVID-19), you cannot currently appeal by post. You can still  appeal to the Planning Inspectorate online.

If you want to appeal more than one decision you must make a separate appeal for each.

You need to send a copy of your appeal, including all the supporting documents, to your local planning authority. The Planning Inspectorate will tell you how to do this.

Documents you must provide

You’ll need to submit copies of:

your original application

the site ownership certificate

the local planning authority’s (Your local planning authority) decision notice - if they (Your local planning authority) did not make a decision, submit a copy of the letter acknowledging your application

all plans, drawings and documents you sent to the local planning authority (Your local planning authority)

You’ll also need to submit:

a map of the surrounding area

any other documents that directly support your appeal, for example your full statement of case

You can upload these documents when you appeal.

Comment on an appeal

Anyone can comment on a planning appeal. Find the case on the appeals casework portal.

The deadline for comments is 5 weeks after the start date of the appeal (a planning appeal), or 6 weeks after the date on the local planning authority’s (Your local planning authority) enforcement notice.

Your local planning authority must tell anyone who has commented on the original application (‘interested parties’) that there’s an appeal.

They (Your local planning authority) have to do this (tell) within 5 working days of the appeal (a planning appeal) being started by the Planning Inspectorate.

Read the detailed guidance about taking part in an appeal.

After you appeal

The Planning Inspectorate will check your appeal (a planning appeal) to make sure it (a planning appeal)’s valid. They (the Planning Inspectorate)’ll tell you what happens next and how long your appeal (a planning appeal) may take.

The Planning Inspectorate will then consider your appeal (a planning appeal). Check how long planning appeal decisions normally take.

If anyone behaves unreasonably

You can apply for an ‘award of costs’ if anyone involved in your appeal (a planning appeal) has cost you money by behaving unreasonably, for example missing deadlines. You can have costs awarded against you too.

You can complain about how the Planning Inspectorate handled your appeal (a planning appeal). There’s no time limit for complaints.

If you disagree with the appeal decision

You can challenge the decision (the appeal decision) in the High Court if you think the Planning Inspectorate made a legal mistake.

Get advice from a lawyer if you’re unsure about this (challenge).


Controlling your dog in public

Overview

It’s against the law to let a dog be dangerously out of control anywhere, such as:

in a public place

in a private place, for example a neighbour’s house or garden

in the owner’s home

The law applies to all dogs.

Some types of dogs are banned.

Out of control

Your dog is considered dangerously out of control if it:

injures someone

makes someone worried that it (Your dog) might injure them (someone)

A court could also decide that your dog is dangerously out of control if either of the following apply:

it (your dog) attacks someone’s animal

the owner of an animal thinks they could be injured if they tried to stop your dog attacking their animal

A farmer is allowed to kill your dog if it’s worrying their livestock.

Penalties

You can get an unlimited fine or be sent to prison for up to 6 months (or both) if your dog is dangerously out of control. You may not be allowed to own a dog in the future and your dog may be destroyed.

If you let your dog injure someone you can be sent to prison for up to 5 years or fined (or both). If you deliberately use your dog to injure someone you could be charged with ‘malicious wounding’.

If you allow your dog to kill someone you can be sent to prison for up to 14 years or get an unlimited fine (or both).

If you allow your dog to injure an assistance dog (for example a guide dog) you can be sent to prison for up to 3 years or fined (or both).

Banned dogs

In the UK, it’s against the law to own certain types of dog. These are the:

Pit Bull Terrier

Japanese Tosa

Dogo Argentino

Fila Brasileiro

It’s also against the law to:

sell a banned dog

abandon a banned dog

give away a banned dog

breed from a banned dog

Whether your dog is a banned type depends on what it looks like, rather than its breed or name.

If you have a banned dog

If you have a banned dog, the police or local council dog warden can take it away and keep it, even if:

it (a banned dog) is not acting dangerously

there has not been a complaint

The police may need permission from a court to do this (take).

If your dog is in:

a public place, the police do not need a warrant

a private place, the police must get a warrant

a private place and the police have a warrant for something else (like a drugs search), they (the police) can seize your dog

A police or council dog expert will judge what type of dog you have and whether it (a banned dog) is (or could be) a danger to the public. Your dog will then either be:

released

kept in kennels while the police (or council) apply to a court

You’re not allowed to visit your dog while you wait for the court decision.

You can give up ownership of your dog but you cannot be forced to. If you do, your dog could be destroyed without you even going to court.

Going to court

It’s your responsibility to prove your dog is not a banned type.

If you prove this, the court (court) will order the dog (Your dog) to be returned to you. If you cannot prove it (or you plead guilty), you’ll be convicted of a crime.

You can get an unlimited fine or be sent to prison for up to 6 months (or both) for having a banned dog against the law. Your dog will also be destroyed.

Index of Exempted Dogs (IED)

If your dog is banned but the court thinks it’s not a danger to the public, it may put it on the IED (Index of Exempted Dogs (IED)) and let you keep it.

You’ll be given a Certificate of Exemption. This is valid for the life of the dog (your dog).

Your dog must be:

neutered

microchipped

kept on a lead and muzzled at all times when in public

kept in a secure place so it (your dog) cannot escape

As the owner, you must:

take out insurance against your dog injuring other people

be aged over 16

show the Certificate of Exemption (a Certificate of Exemption) when asked by a police officer or council dog warden, either at the time or within 5 days

let the IED (Index of Exempted Dogs (IED)) know if you change address, or your dog dies

Public Spaces Protection Orders

Some public areas in England and Wales are covered by Public Spaces Protection Orders (PSPOs) - previously called Dog Control Orders (DCOs).

In public areas with PSPOs, you may have to:

keep your dog on a lead

put your dog on a lead if told to by a police officer, police community support officer or someone from the council

stop your dog going to certain places - like farmland or parts of a park

limit the number of dogs you have with you (this applies to professional dog walkers too)

clear up after your dog

carry a poop scoop and disposable bags

You can report dog fouling to your local council.

Penalties

If you ignore a PSPO, you can be fined:

£100 on the spot (a ‘Fixed Penalty Notice’)

up to £1,000 if it (a PSPO) goes to court

PSPOs in your area

Local councils must let the public know where PSPOs are in place.

If the council plans to put a new PSPO in place, it must put up a notice and publish it on its website.

The notice (a notice) must tell you:

where the new PSPO (a new PSPO) will apply

if there’s a map and where you can see it (a notice)

Report a dog

Anyone can report a dog and their owner to the police.

You can report a dangerous dog to your council’s dog warden service.

You can also report dog fouling to your local council.


Affordable home ownership schemes

Overview

You may be able to get financial help from the government to buy a home.

You could get:

a loan to help with the cost of a new-build home if you’re a first-time buyer (in England and Wales)

a home through shared ownership (UK wide)

The Help to Buy ISA scheme closed to new accounts on 30 November 2019. You can still open a Lifetime ISA to save for a first home.

Buying your council or housing association property

There are also schemes for council tenants and
housing association tenants.

Help to Buy: Equity Loan

You can get an equity loan towards the cost of buying a new-build home as a first-time buyer.

This guidance applies to England. There’s different guidance on how to apply for an equity loan in Scotland and how to apply for an equity loan in Wales.

Eligibility

You must be:

18 or over

a first-time buyer

able to afford the fees and interest payments

You cannot get the equity loan if you have ever:

owned a home or residential land in the UK or abroad

had any form of sharia mortgage finance

You can apply on your own or with other people. All applicants must meet the eligibility criteria.

If you’re married, in a civil partnership, or cohabiting with your partner (and you plan on continuing to live together), you must make a joint application.

The property you buy with your equity loan

The property (The property you buy with your equity loan) must be:

a new-build

sold by a Help to Buy registered homebuilder

the only home you own and live in

It (The property you buy with your equity loan) must not have been lived in by anyone before you buy it (The property you buy with your equity loan).

There’s also a ‘maximum property purchase price’ limit for the home you buy depending on which region it (The property you buy with your equity loan)’s in. You can buy a home up to and including the maximum property purchase price limit.

Region | Maximum property purchase price

North East | £186,100

North West | £224,400

Yorkshire and the Humber | £228,100

East Midlands | £261,900

West Midlands | £255,600

East of England | £407,400

London | £600,000

South East | £437,600

South West | £349,000

How it works

You’ll need to:

pay a minimum deposit of 5% of the property purchase price

arrange a repayment mortgage of at least 25% of the property purchase price

You can then borrow an equity loan to cover from 5% and up to 20% of the property purchase price of your newly built home. If the property is in London, you can borrow up to 40%.

The equity loan percentage you borrow is used to calculate your interest and equity loan repayments.

Interest payments

You do not have to pay interest for the first 5 years. In the sixth year, you’ll be charged interest at a rate of 1.75%. This will be applied to the equity loan amount you originally borrowed (the equity loan percentage of the property purchase price). This annual interest is spread over the year in monthly payments.

The interest rate (interest at a rate of 1.75%) increases every year in April, by adding the Consumer Price Index (CPI) plus 2%.

Your interest payments will decrease if you make a part repayment of the equity loan. This is because the amount the interest rate (interest at a rate of 1.75%) is applied to will reduce.

Fees

You’ll need to pay a monthly management fee of £1 when you take out the equity loan until you pay it (the equity loan) off.

If you change your equity loan, including if you remortgage or make an equity loan repayment, you’ll need to pay administration fees.

You’ll also have to pay other fees associated with buying and owning a home, for example, legal and mortgage arrangement fees and for market value reports.

Paying interest and fees does not count towards paying back the equity loan. If you do not keep up with payments, you may need to pay recovery costs or interest on the amount you owe.

Paying back the equity loan

You can pay back part or all of your equity loan (the equity loan) at any time.

Repayments are based on your equity loan percentage and the market value of your home at the time you want to make a repayment.

You’ll need to get a market valuation report from a chartered surveyor when you make a repayment.

Read more detailed guidance on repaying your equity loan (the equity loan).

Paying back part of your equity loan

The smallest repayment you can make is 10% of the market value of your home.

Paying back part of your equity loan will reduce the monthly interest payments you’ll need to pay from the sixth year of taking out the equity loan.

Paying back all your equity loan

You must repay all your equity loan when you:

reach the end of the equity loan term (normally 25 years)

pay off your repayment mortgage

sell your home

You may also be asked to repay the equity loan in full if you do not keep to the terms and conditions.

If you sell your home, you’ll pay the equity loan percentage of the market value or agreed sale price if it (your home)’s higher.

If you want to pay off your equity loan and you’ve previously made part repayments, you’ll pay the equity loan percentage you still owe of the market value.

How to apply

You need to apply through the Help to Buy agent in the area where you want to buy your home.

North

Find out how to apply for an equity loan in the north.

Midlands and London

Find out how to apply for an equity loan in the Midlands and London (Midlands and London).

South (excluding London)

Find out how to apply for an equity loan in the south (South (excluding London)).

Read the Homebuyers’ guide to Help to Buy: Equity Loan (2021-2023).

Help to Buy: Equity Loan (2013-2021)

Applications for the 2013 to 2021 scheme are now closed. Read the Homebuyers’ guide to Help to Buy: Equity Loan (2013-2021) for more information.

Manage your Help to Buy loan

Read guidance on how to:

remortgage your Help to Buy home

make structural alterations to your Help to Buy home

sublet your Help to Buy home

change ownership of your Help to Buy home

Buying through shared ownership

When you buy a home through a shared ownership scheme you buy a share of the property and pay rent on the rest.

The share you can buy (a share of the property) is usually between 25% and 75%. You can buy a 10% share on some homes.

There are different rules on:

shared ownership in Scotland

shared ownership in Wales

shared ownership in Northern Ireland (North)

Eligibility

You can buy a home through shared ownership if both of the following apply:

your household earns £80,000 a year or less (£90,000 a year or less in London)

you cannot afford all of the deposit and mortgage payments for a home that meets your needs

One of the following must also be true:

you’re a first-time buyer

you used to own a home, but cannot afford to buy one now

you own a home and want to move but cannot afford a new home suitable for your needs

you’re forming a new household - for example, after a relationship breakdown

you’re an existing shared owner and want to move

Some shared ownership homes in a ‘designated protected area’ are only available to buy if you have a connection to the area. If you buy one of these homes, you:

may only be able to buy a share of up to 80%

must sell it (a home) back to the landlord or a buyer nominated by the landlord - you cannot sell your home on the open market

If you own a home

When you apply for shared ownership you must have:

accepted an offer for the sale of your current home (called ‘sold subject to contract’ or ‘STC’)

written confirmation of the sale agreed (called a ‘memorandum of sale’) including the price and your intention to sell

You must have completed the sale of your home (the sale) (your current home) on or before the date you complete your shared ownership purchase.

How it works

Shared ownership properties are always leasehold properties.

Older people

If you’re aged 55 or over you can buy up to 75% of your home through the Older People’s Shared Ownership (OPSO) scheme. Once you own 75% you will not pay rent on the rest.

Disabled people

You can apply for a scheme called home ownership for people with a long-term disability (HOLD) if other Help to Buy scheme properties do not meet your needs, for example you need a ground-floor property.

Buying more shares

You can buy more of your home after you become the owner. This is known as ‘staircasing’.

You can buy shares of 5% or more at any time.

If you bought your house in 2021 you may also be able to buy shares of 1% each year for the first 15 years. Ask your landlord if this applies to you. You cannot buy shares of 2%, 3% or 4%.

The cost of your new share will depend on how much your home is worth when you want to buy the share.

It (your new share) will cost:

more than your first share if property prices in your area have gone up

less than your first share if property prices in your area have gone down

If you want to buy a share of 5% or more, you’ll need to pay for a valuation by a surveyor. Your landlord will let you know whether they’ll arrange the valuation or you need to arrange it yourself. The surveyor must be registered with the Royal Institution of Chartered Surveyors (RICS). Your landlord will tell you the price of the share after the valuation.

If you want to buy a 1% share, the price will be based on the original price of your house, increased or decreased in line with the House Price Index (HPI). Your landlord will give you a HPI valuation at least once a year and whenever you ask to buy a 1% share.

Selling your home

If you own a share of your home, the landlord has the right to find a buyer for your home (your house). The landlord also has the right to buy it (your house) first (known as ‘first option to buy’ or ‘pre-emption’).

You can sell your share yourself if the landlord does not find a buyer and they (the landlord) do not want to buy it themselves (the landlord).

If you own 100% of your home, you can sell it yourself.

How to apply

To buy a shared ownership home, you need to register with the Help to Buy agent in the area where you want to live.

North

Find out how to register and apply for shared ownership in the north (North).

Midlands and London

Find out how to register and apply for shared ownership in the Midlands and London (Midlands and London).

South (excluding London)

Find out how to register and apply for shared ownership in the south (South (excluding London)).

Help to Buy ISA

You can no longer open a Help to Buy ISA.

If you already have a Help to Buy ISA

You can pay in up to £200 each month.

The government will top up your savings by 25% (up to £3,000) when you buy your first home.

If you are buying with someone who also has a Help to Buy ISA, both of you will get the 25% bonus.

You can pay into the ISA (ISA) until November 2029. You can claim the 25% bonus until November 2030.

When you buy your property

The home you buy (your property) must:

have a purchase price of up to £250,000 (or up to £450,000 in London)

be the only home you own

be where you intend to live

Your solicitor or conveyancer will apply for the extra 25% (the 25% bonus).

You do not have to pay it (the 25% bonus) back.

You can use the scheme with an equity loan.


Get information about property and land

Overview

You can get information about registered property or land in England and Wales, even if you do not own it.

The type of information you can get includes the:

title register - who owns the property or land (registered property or land in England and Wales), and any rights of way

title number - the unique number given to a property or piece of land

title plan - the property or land’s (registered property or land in England and Wales) location and boundaries

This guide is also available in Welsh (Cymraeg).

Search the land and property register

Get copies of title register and title plan by searching the register (the land and property register).

Search the land and property index map

Ask for a search of the index map (the land and property index map) if a property doesn’t come up on a search of the register (the land and property register).

Get a copy of the deeds

You may be able to find out current and past information about a registered property, such as its previous owners by requesting a copy of the deeds.

Search property prices

Get information about property prices by searching the house price index and the price paid data service.

HM Land Registry holds records about most property or land sold in England or Wales (England and Wales) since 1993, including the title register (the land and property register), title plan and title summary.

Search the online register (the land and property register)

Search the register (the land and property register) by address or location.

If a property does not appear in a search, it may be filed under the wrong address. Ask for a search of the index map (the land and property index map) instead.

Title register

The title register (title register) has details about the property or land (registered property or land in England and Wales) (in a PDF). It (title register) includes:

the title number

who owns it (registered property or land in England and Wales)

what they paid for it (registered property or land in England and Wales) (properties only, if available)

any rights of way

whether a mortgage on it (registered property or land in England and Wales) has been ‘discharged’, for example paid off

Title summary

The title summary (viewable online) (title summary) includes:

the title number

whether the property (registered property or land in England and Wales) is freehold or leasehold (known as ‘tenure’)

the lender’s name and address (if there is a mortgage on the property (registered property or land in England and Wales))

The lease will have more information if the property (registered property or land in England and Wales) is a leasehold.

Title plan

The title plan (title plan) is a map showing:

the property’s (registered property or land in England and Wales) location

the general boundaries - there’s usually no record of exact boundaries

Buy copies of the information

You can download online copies of the information for a fee but you cannot use them as proof of ownership.

To get copies to use as proof of ownership (for example, in a court case) order official copies.

Ordering official copies

Download and fill in an application for official copies of documents and send it to HM Land Registry (the land and property register) with your fee.

Your copies will arrive in less than a week.

Fees

Document | Fee

Title register (online copy) | £3

Title plan (online copy) | £2.50 (£3 with VAT)

Title register (official copy) | £7

Title plan (official copy) | £7

Rights over adjoining land and property boundaries

The title register (Title register) may give you details about rights over adjoining land. Apply for a copy of the deeds if you need more information.

Title plans only give general boundary information. There’s usually no record of exact boundaries.

Get historical title registers

You may be able to find out who owned the property before the current owner from a historical title register. It (historical title registers) can also be useful if you’re trying to find out how old a property is.

Ask HM Land Registry (the land and property register) to search who owned the property (a property) for a specific date or multiple dates.

For properties registered before 1993

Contact HM Land Registry (the land and property register) with the:

title number or address of the property

date or dates you’re applying for

They (the land and property register)’ll search their (the land and property register) records and tell you if they (the land and property register) have a copy, and how to apply for it.

For properties registered after 1993

Download and fill in form HC1. Send the form to HM Land Registry (the land and property register) along with £7 for each date you’re applying for.

The results of your search will arrive in less than a week.

If you do not know the date you’re searching for, contact HM Land Registry (the land and property register).

Search the index map

The index map contains information on all land and property that’s registered or being registered with HM Land Registry (the land and property register).

Use it (the index map) to find the title number of a property that does not appear in a search of the register.

Some properties do not appear in a search of the register because the property boundaries have changed since it was registered, or the property address has been spelled incorrectly, for example.

How to search

You cannot search the map (the index map) yourself.

You should provide the address of the land or property (if it has one). If the land or property cannot be identified by the address you can provide:

a plan which clearly identifies the land or property

an Ordnance Survey map reference for the land or property

Download and fill in the application form and send it to HM Land Registry (the land and property register).

HM Land Registry (the land and property register) will send you the search results, including the title number or numbers under which the land or property is registered. You can use them to search the register.

The search will also confirm if the property or land (the land or property) is unregistered.

How much it costs

It costs £4 to search an area covering up to 5 registered titles.

If your search covers more than 5 titles, HM Land Registry (the land and property register) will contact you with an updated fee. You’ll be charged £2 for groups of 10 additional titles.

How long it takes

If you’re searching the index map to apply for home rights

You must write ‘This search (The search) is being made solely for the purposes of the Family Law Act 1996’ across the top of the application form.

Get a copy of the deeds

You may be able to find out current and past information about a registered property, such as its previous owners in the deeds.

The register may give more details about rights over adjoining land.

HM Land Registry (the land and property register) does not store original paper deeds.

How to request a copy of the deeds

Find out if the property or land (the land or property) is registered.

Pay £3 to download a copy of the title register. If the deeds are marked as ‘filed’ in the register then HM Land Registry (the land and property register) has a scanned copy.

Fill in the deeds request form using the property’s (the land or property) title number from the title register.

Your search may return no results if HM Land Registry (the land and property register) does not hold a scanned copy of the deeds.

The deeds could be made up of several documents. Each official copy of a document costs £7.

Send your completed form and payment to HM Land Registry (the land and property register).

Copies of deeds cannot be used to prove ownership, for example in a court case. Get official copies of the title register instead.

If you’re a business

Register for business e-services if you’re a business that needs to manage multiple searches and download multiple copies of documents.

Search for property prices

You can search for how much a property sold for in England or Wales.

You can correct information about the sale price if you find any incorrect records.

You can also search UK house price averages by region, county or local authority on the house price index.


Private renting for tenants: tenancy agreements

Overview

A tenancy agreement is a contract between you and a landlord.

It (A tenancy agreement) lets you live in a property as long as you pay rent and follow the rules. It (A tenancy agreement) also sets out the legal terms and conditions of your tenancy. It (A tenancy agreement) can be written down or oral (a spoken agreement).

A tenancy can either be:

fixed-term (running for a set period of time)

periodic (running on a week-by-week or month-by-month basis)

Rights and responsibilities

Both you and your landlord have certain rights and responsibilities, whether or not you have a tenancy agreement.

Tenancy types

Assured shorthold tenancies (ASTs)

The most common form of tenancy is an AST. Most new tenancies are automatically this type.

A tenancy can be an AST if all of the following apply:

the property you rent is private

your tenancy started on or after 15 January 1989

the property (the property you rent) is your main accommodation

your landlord does not live in the property (the property you rent)

A tenancy cannot be an AST if:

it (A tenancy) began or was agreed before 15 January 1989

the rent is more than £100,000 a year

the rent is less than £250 a year (less than £1,000 in London)

it (A tenancy)’s a business tenancy or tenancy of licensed premises

the property is a holiday let

your landlord is a local council

Other tenancies

There are other tenancies that are not as common as ASTs, including:

Excluded tenancies or licences

You may have an excluded tenancy or licence if you lodge with your landlord and share rooms with them, like a kitchen or bathroom. You’ll usually have less protection from eviction with this type of agreement.

Assured tenancies

Tenancies starting between 15 January 1989 and 27 February 1997 may be assured. You’ll have increased protection from eviction with this type of agreement (Assured tenancies).

Regulated tenancies

Tenancies starting before 15 January 1989 may be regulated. You’ll have increased protection from eviction and can apply for a ‘fair rent’.

Shelter has information on the different types of private tenancies and a tenancy checker so you can check which tenancy you have.

What should be in a tenancy agreement

A tenancy agreement should include:

the names of all people involved

the rental price and how it’s paid

information on how and when the rent will be reviewed

the deposit amount and how it will be protected

details of when the deposit can be fully or partly withheld (for example to repair damage you’ve caused)

the property address

the start and end date of the tenancy

any tenant or landlord obligations

an outline of bills you’re responsible for

It can also include information on:

whether the tenancy can be ended early and how this can be done

who’s responsible for minor repairs (other than those that the landlord (your landlord) is legally responsible for)

whether the property can be let to someone else (sublet) or have lodgers

The terms of the tenancy must be fair and comply with the law.

Your tenancy agreement cannot have anything in it that may indirectly discriminate against you.

Get legal advice before signing an agreement if you’re unsure of any terms. Once you’re happy with it, sign the agreement and get a copy of it.

Citizens Advice has a guide on tenancy agreements.

Changes to tenancy agreements

Both you and your landlord must agree in order to change the terms of the tenancy agreement (Your tenancy agreement).

Preventing discrimination

You cannot be discriminated against or harassed by your landlord because of:

age

gender

sexual orientation

disability (or because of something connected with your disability)

religion or belief

race

being a transgender person

being pregnant or having a baby

How to end your tenancy

Tenancies

You can read the guidance on moving house during the coronavirus outbreak.

Your tenancy agreement should say how much notice you need to give your landlord before you leave the property.

You’re responsible for paying rent for your entire fixed-term tenancy. You can move out early without paying rent for the full tenancy if:

there is a break clause in your tenancy agreement

your landlord agrees to end the tenancy early

Shelter has information about ending a tenancy.

Licence agreements

If your licence automatically runs out after a specific date and you want to end the agreement, you should let your landlord know this before your licence runs out.

If your landlord wants to end your tenancy

If your landlord wants you to leave, they must give you notice in a particular way, including certain information and warnings. This depends on the type of tenancy agreement and its (Your tenancy agreement) terms.

Some rules about length of notice have changed because of coronavirus (COVID-19).

Assured shorthold tenancies (ASTs)

Your landlord can take back their property without giving any reason if you have either:

a periodic tenancy

a fixed-term tenancy that has ended

To do this (take), both of the following must apply:

they (Your landlord)’ve protected your deposit in a deposit protection scheme

the date you must leave is at least 6 months after your original tenancy began (the one you had on first moving in)

How much notice your landlord must give

They (Your landlord) must give you written notice that they (Your landlord) want the property (their property) back (‘notice to quit’). They (Your landlord) must give you:

2 months if they (Your landlord) gave you notice before 26 March 2020

3 months if they (Your landlord) gave you notice between 26 March 2020 and 28 August 2020

6 months if they (Your landlord) gave you notice on or after 29 August 2020 (28 August 2020)

This change is because of coronavirus.

The notice must tell you the date you have to leave.

If your tenancy (your original tenancy) started or was renewed after 1 October 2015

Your landlord cannot evict you if they (Your landlord)’ve been served notice by the council because of a complaint you made to the council about the living conditions in the property (their property).

Your landlord must also have given you:

a copy of the leaflet ‘How to rent: the checklist for renting in England’

an energy performance certificate

a gas safety certificate

In England, they (Your landlord) must use ‘form 6a’ to give you notice. This is also known as ‘Notice seeking possession of a property let on an Assured Shorthold Tenancy’. In Wales, they (Your landlord) do not need to use form 6a but must give you notice in writing.

If you’re asked to leave during the fixed term

Your landlord can only ask you to leave during the fixed term if they (Your landlord) have certain reasons (‘grounds’). For example, if:

you’re behind with your rent payments (‘in arrears’)

you’ve used the property for illegal purposes, like selling drugs

you’ve damaged the property

Usually, the notice period they (Your landlord) must give varies up to 2 months.

If you were given notice between 26 March 2020 and 28 August 2020, your landlord must give you 3 months to leave the property.

If you’ve been given notice since 29 August 2020 (28 August 2020), your landlord must give you 6 months to leave. You might have to leave much sooner if you’re evicted using a section 8 notice, depending on the reason for eviction.

In Wales, the notice period must be:

at least 6 months for any notice given on or after 24 July 2020

at least 3 months for notices relating to antisocial behaviour

This is because of coronavirus.

Assured tenancies

Your landlord will need to use one of the reasons or ‘grounds’ for possession in the Housing Act 1988.

Excluded tenancies or licences

You’ll often have an excluded tenancy or licence if you live with your landlord as a lodger and share rooms with them.

Your landlord only needs to give ‘reasonable notice’ to quit. Usually this means the length of the rental payment period – so if you pay rent monthly, you’ll get one month’s notice.

The notice (‘reasonable notice’ to quit) does not have to be in writing.

Non-excluded tenancy or licence

Your landlord can end the let at any time by serving a written ‘notice to quit’. The notice period will depend on the tenancy or agreement, but is often at least 4 weeks.

Break clauses

If there’s a break clause in the tenancy agreement, your landlord can give you notice after this. However, your landlord does not have a guaranteed right to possession during the first 6 months of the tenancy.

If you do not leave the property

Your landlord cannot remove you by force. If the notice period (a written ‘notice to quit’) expires and you do not leave the property, your landlord may start the process of eviction through the courts.


Tax when you sell property

What you pay it on

You may have to pay Capital Gains Tax if you make a profit (‘gain’) when you sell (or ‘dispose of’) property that’s not your home, for example:

buy-to-let properties

business premises

land

inherited property

There are different rules if you:

sell your home

live abroad

are a company registered abroad

You’ll need to work out your gain to find out whether you need to pay tax.

This guide is also available in Welsh (Cymraeg).

When you do not pay

You do not usually need to pay tax on gifts to your husband, wife, civil partner or a charity.

You may get tax relief if the property is a business asset.

If the property was occupied by a dependent relative you may not have to pay. Find out more in the guidance on Private Residence Relief.

If you need to pay

You must report and pay any Capital Gains Tax on most sales of UK property within 30 days.

Work out your gain

Your gain is usually the difference between what you paid for your property and the amount you got when you sold (or ‘disposed of’) it.

If your combined capital gains are over your allowance for the year you’ll have to report and pay Capital Gains Tax.

Market value

In some situations you should use the market value of the property (Market value) when working out your gain. Do this if:

it (the property (Market value)) was a gift (there are different rules if it (the property (Market value)) was to your spouse, civil partner or a charity)

you sold it (the property (Market value)) for less than it (the property (Market value)) was worth to help the buyer

you inherited it (the property (Market value)) (and do not know the Inheritance Tax value)

you owned it (the property (Market value)) before April 1982

Selling in special circumstances

There are special rules for calculating your gain if:

you live abroad

you sell a lease or part of your land

your property is compulsorily purchased

Jointly owned property

If you own property jointly with other people, work out the gain for the share that you own.

Deduct costs

You can deduct costs of buying, selling or improving your property (the property (Market value)) from your gain. These include:

estate agents’ and solicitors’ fees

costs of improvement works, for example for an extension (normal maintenance costs, such as decorating, do not count)

Reliefs

You may get tax relief if the property was:

your home

a business asset

occupied by a dependent relative - find out more in the guidance on Private Residence Relief

Work out if you need to pay

Once you know what your gain on the property is, you can calculate if you need to report and pay Capital Gains Tax.

You cannot use the calculator if you:

sold land

sold business premises

sold other chargeable assets in the tax year, for example shares

reduced your share of a property that you still jointly own

claim any reliefs other than Private Residence Relief or Letting Relief

are a company, agent, trustee or personal representative

Calculate Capital Gains Tax on property

If you have Capital Gains Tax to pay

Reporting a loss

The rules are different if you need to report a loss.

Businesses

You may get tax relief if you sell property that you use for business. This may reduce or delay the amount of Capital Gains Tax you pay.

If the purpose of your business is to buy and sell property (you’re a property developer, for example) you do not pay Capital Gains Tax when you sell a property. Instead, you pay:

Income Tax - if you’re a sole trader or partner

Corporation Tax - if you’re a limited company

There are special rules for limited companies that dispose of a single residential property worth more than £2 million.

Selling overseas property

You pay Capital Gains Tax when you ‘dispose of’ overseas property if you’re resident in the UK (UK).

There are special rules if you’re resident in the UK (UK) but your permanent home (‘domicile’) is abroad.

You may also have to pay tax in the country you made the gain. If you’re taxed twice, you may be able to claim relief.

If you’re non-resident

Non-residents may have to pay UK tax on overseas property if they return to the UK (UK) within 5 years of leaving.


Claim planning appeal costs

Overview

You can claim costs if someone involved in your planning appeal behaves unreasonably and costs you money.

You make a claim for an ‘award of costs’ to the Planning Inspectorate. If you’re successful, you’ll have to reach an agreement with the other party about how much they pay.

You can be asked to pay costs if you behave unreasonably during your own appeal. The Planning Inspectorate can do this even if nobody’s claiming costs against you.

Deadline to claim for costs

The deadline (Deadline to claim for costs) depends on whether your appeal will be decided:

at a hearing or inquiry - apply before it closes

in writing - apply when you appeal for householder, commercial and tree preservation orders, or before the final comments stage for anything else

The deadline (Deadline to claim for costs) is different for claims about:

a site visit (eg someone didn’t attend) - apply within 7 days

a withdrawn appeal or enforcement notice - apply within 4 weeks

When to claim

You may be able to claim costs if someone involved in your appeal (your planning appeal) behaves unreasonably and costs you money. This includes if they:

fail to co-operate with you or others

miss deadlines

fail to turn up to a site visit, hearing or inquiry

gave information that was wrong or declared after the deadline (Deadline to claim for costs)

What costs you can claim

You can claim for costs directly related to your appeal (your planning appeal), for example:

time preparing for an appeal

attending a hearing or inquiry

the use of consultants to provide detailed technical advice

witnesses if you need to pay them (consultants)

You can’t claim for costs relating to your original planning application.

How to claim

Claim for costs by filling in the claim form. Return it to the address on the form.

Alternatively, you can send a letter to the Planning Inspectorate. Include why you think someone has behaved unreasonably and how this has cost you money.

After you claim

The Planning Inspectorate will consider your claim. The party being asked to pay will have an opportunity to respond in writing.

If you’re successful, you’ll be given either:

a full award - you can recover all your costs including the cost of claiming

a partial award - you can only recover some costs

The award doesn’t tell you how much you should get. It’s your responsibility to prove to the other party how much you’ve spent on the appeal (your planning appeal).

If they (the other party) won’t pay

You can make a court claim for money if the other party won’t pay.


Repossession

Get advice

You may be able to postpone or stop your home being repossessed.

Check if you can get legal aid to help with your legal costs. You can get advice from Civil Legal Advice if you’re eligible.

Find a solicitor.

You can also get free advice from:

Citizens Advice

National Debtline

Shelter

your local council

The law for repossession in Scotland is different.

Before it goes to court

What your mortgage lender must do

Before a mortgage lender can repossess your home, they must:

tell you how much you owe

consider a request from you to change the way you pay your mortgage

respond to any offer of payment you make

give you reasons for turning down your offer of payment within 10 days

give you a reasonable amount of time to consider any proposal they (a mortgage lender) make

give you 15 days’ written warning if they (a mortgage lender) plan to start court action

tell you the date and time of a repossession hearing

let your council (your local council) know within 5 days of getting notification of the date of the court hearing (a repossession hearing), in case you need to apply to the council (your local council) as homeless

Finding a solution

Even if your mortgage lender starts a court action, you may still be able to reach an agreement with them.

You’ll still need to attend court to tell the judge about the agreement, unless the court tells you the hearing (a repossession hearing)’s been cancelled or postponed.

Defence form

If your lender starts a repossession action against you, the court will send you a blank defence form and guidance on how to fill it in.

You can use the form (a blank defence form) to explain why you think the lender (your lender) should not repossess your home. You need to return it (a blank defence form) within 14 days.

The court will also send you:

copies of the claim forms for possessing your home, filled in by your lender

a court hearing date

the court’s contact details

Help with legal costs

Legal aid

If you’re on a low income you may be able to get legal aid.

Free legal advice on the day

If you have not got help before, you can get last-minute legal help under the Housing Possession Court Duty scheme.

The scheme (the Housing Possession Court Duty scheme) runs in county courts in England and Wales. It (the Housing Possession Court Duty scheme) provides you with a specialist adviser on the day of your hearing who can:

represent you

help you come to an arrangement with your mortgage lender (your lender) to pay off your debts

To find out about the scheme in your area, contact your local council or the court where your case is being heard.

The hearing

Repossession hearings normally take place in a judge’s chambers, not in a court room (although it’s treated as a court).

You can bring an adviser or friend to the hearing (your hearing), although they must be an adult.

If you do not attend the court hearing (your hearing), it’s likely the judge (a judge’s) will give your mortgage lender (your lender) the right to evict you.

You must keep to any agreement you make in court to pay off arrears. If you do not, you may still risk losing your home.

What to bring with you

You’ll likely be asked for proof of your finances. This can include:

payslips

bank statements

job offers

letters about benefits

estate agent letter, for example if you’re trying to sell your home to pay off the mortgage

Repossession orders

The lender (your lender) can only repossess your home if the court grants permission.

The judge (a judge’s) could decide to:

adjourn (delay) the hearing (your hearing)

set aside the case, which means no order will be made and the hearing is finished

make a repossession order

Outright possession order

This gives the lender (your lender) a legal right to own your home on the date given in the order and is sometimes called an ‘order for possession’. This is usually 28 days after your court hearing.

If you do not leave your home by the date given in the order, your lender can ask the court to evict you.

Suspended possession order

This (Suspended possession order) means that if you make regular payments as set out in the order, you can stay in your home.

If you do not make the payments, your lender can ask the court to evict you.

Money order

This (Money order) means that you have to pay the lender (your lender) the amount set out in the order (Money order).

If you do not make these payments:

money could be deducted from your wages or bank account

bailiffs may take away things you own

Your lender cannot use a money order to evict you from your home. If you do not make payments set out in a money order on time, your lender could go to court again. As a result, the judge could decide to give them (your lender) a possession order.

Possession order with money judgment

A money judgment is usually added to a possession order. It means you owe a specific amount of money usually made up of:

your mortgage arrears

court fees

your lender’s (your lender) legal costs

A money judgment will not apply if:

you pay your mortgage arrears and any amount set out in a suspended order

your lender sells your home and the sale price is more than the amount set out in the money judgment

If you do not pay the amount set out in the money judgment, the lender (your lender) may ask the court to carry out the instructions in the possession order and the judgment.

Time order

This means that the judge changes the amount you pay on your mortgage for a set time by:

changing the regular amount you pay

changing the interest rate on your mortgage

delaying the next time you have to make a payment

A time order is usually only made on some types of loan like a second mortgage.

Delaying eviction

You can ask a judge to ‘suspend the warrant for possession’. This means delaying the eviction or allowing you to stay in your home if you are able to make payments again.

A new hearing will be held but the judge (a judge) will not automatically agree to suspend the possession warrant (the warrant for possession) – it depends what happens in court.

If you want to get a warrant suspended, get advice immediately.

Applying for a suspension

If you want to apply for a suspension, you should fill out the application notice and either send it or deliver it to the court.

You must tell the court that you need a hearing at short notice (before your eviction date). You’ll have to pay a court fee.

You may not have to pay the fee (otherwise known as ‘fee remission’) if you’re on benefits or low pay.

Appealing a judge's decision

If you think the judge (a judge's) made mistakes about the law or the facts of your case in the original hearing, you may be able to appeal.

Get legal advice if you want to appeal.

Normally the appeal will be heard by a more senior judge.

Permission to appeal

You can ask the judge at the end of your original possession hearing (the original hearing) if you can appeal.

If the judge refuses to give permission to appeal, you can ask a more senior judge.

If you get permission, make an application as soon as possible after your original possession hearing (the original hearing). You’ll have to pay a court fee.

You may not have to pay the fee (a court fee) if you’re on benefits or low pay.

What could happen

At the appeal, the judge can make a number of decisions including:

keeping the original decision (a judge's decision)

dismissing the previous decision or changing it (a judge's decision)

ordering a new hearing

The judge can also decide who pays the legal costs of the appeal.

If your home is repossessed

Help from your council

Your local council must give you advice to help you find a new home.

Depending on your circumstances, they (the judge) may also be able to provide you with emergency accommodation or a more permanent home.

Buying another property

You must tell any new mortgage lender that your previous home was repossessed. This could make getting a new mortgage hard.

Your previous lender may be able to claim some of the proceeds of your new home if you still owe them money when you sell it.


What you pay it on

You may have to pay Capital Gains Tax if you make a profit (‘gain’) when you sell (or ‘dispose of’) a personal possession for £6,000 or more.

Possessions you may need to pay tax on include:

jewellery

paintings

antiques

coins and stamps

sets of things, eg matching vases or chessmen

You’ll need to work out your gain to find out whether you need to pay tax.

When you don’t pay it (your gain)

You don’t usually need to pay tax on gifts to your husband, wife, civil partner or a charity.

You don’t pay Capital Gains Tax on:

your car - unless you’ve used it for business

anything with a limited lifespan, eg clocks - unless used for business

Jointly owned possessions

You’re exempt from paying tax on the first £6,000 of your share if you own a possession with other people.

Work out your gain

Your gain is usually the difference between what you paid for your personal possession (a personal possession) and what you sold it (a personal possession) for.

Use the market value instead if:

it (a personal possession) was a gift (there are different rules if it (a personal possession) was to your spouse, civil partner or a charity)

you sold it (a personal possession) for less than it was worth to help the buyer

you inherited it (a personal possession) (and don’t know the Inheritance Tax value)

you owned it (a personal possession) before April 1982

Deduct costs

You can deduct certain costs of buying, selling or improving your personal possession (a personal possession) from your gain.

Costs you can deduct include:

fees, eg for valuing or advertising

costs to improve your possession (a personal possession) (but not repairs)

VAT (unless you can reclaim it (a personal possession))

You can’t deduct certain costs, including:

interest on a loan to buy your possession

costs you can claim as expenses, if you’ve used your possession (a personal possession) for business

Contact HM Revenue and Customs (HMRC) if you’re not sure whether you can deduct a certain cost.

If you sold it (a personal possession) for between £6,000 and £15,000

You may be able to reduce your gain if you got between £6,000 and £15,000 for your possession (a personal possession) when you sold or disposed of it (a personal possession).

Subtract £6,000 from the amount you’ve received.

Multiply this by 1.667.

Compare this with the actual gain - use the lower amount as your capital gain.

Work out if you need to pay

When you know your gain, you can work out if you need to report and pay Capital Gains Tax.

If you’ve used your possession for business, you can reduce or delay the tax you pay if you’re eligible for tax relief.

Reporting a loss

The rules are different if you need to report a loss.

You can claim losses for possessions sold for less than £6,000.  Work out your loss by using £6,000 as the amount you sold your possession for, and report it in your tax return.

Possessions with a limited lifespan

You don’t have to pay Capital Gains Tax on personal possessions with a lifespan of less than 50 years. This covers all machinery, and includes things like antique clocks or watches.

Different rules apply if you’ve used the possession for business. You don’t have to pay Capital Gains Tax if it doesn’t qualify for capital allowances. If it qualifies, you may need to pay Capital Gains Tax, but you can’t claim losses.

Possessions that are part of a set

If you sell all or part of a set to the same person for less than £6,000, you won’t pay tax.

If you sell parts of a set to different people, you won’t pay tax on each part sold for less than £6,000.

Sets include things like chessmen, books by the same author, matching vases and sets of china.