Vaccine Damage Payment

Overview

If you’re severely disabled as a result of a vaccination against certain diseases, you could get a one-off tax-free payment of £120,000. This is called a Vaccine Damage Payment.

Effect on benefits you receive

A Vaccine Damage Payment can affect benefits and entitlements like:

Income Support

Income-based Jobseeker’s Allowance

Working Tax Credit

Child Tax Credit

Universal Credit

Pension Credit

Housing Benefit

Council Tax Reduction

Employment and Support Allowance

The effect the payment (A Vaccine Damage Payment) will have depends on a number of things. This includes the payment (A Vaccine Damage Payment) being put into a trust and the payments being made from it.

You should let the office that deals with your benefit or tax credit claim know if you’ve got a Vaccine Damage Payment. You can get contact details from letters they have sent you.

What you'll get

A Vaccine Damage Payment is a tax free one-off payment of £120,000.

How you’re paid

You’ll get payment direct to you or, if you’re under 18 or cannot manage your own affairs, payment will be made to trustees.

If you live with your family, your parents may be appointed as trustees.

All benefits, pensions and allowances are paid into an account, for example your bank account.

Eligibility

You could get a payment if you’re severely disabled and your disability was caused by vaccination against any of the following diseases:

coronavirus (COVID-19)

diphtheria

haemophilus influenzae type b (Hib)

human papillomavirus

influenza, except for influenza caused by a pandemic influenza virus

measles

meningococcal group B (meningitis B)

meningococcal group C (meningitis C)

meningococcal group W (meningitis W)

mumps

pandemic influenza A (H1N1) 2009 (swine flu) - up to 31 August 2010

pertussis (whooping cough)

pneumococcal infection

poliomyelitis

rotavirus

rubella (German measles)

smallpox - up to 1 August 1971

tetanus

tuberculosis (TB)

You may have had a combined vaccination against a number of the diseases listed. For example, you might have been vaccinated against DTP (diphtheria, tetanus and pertussis) or MMR (measles, mumps and rubella).

You may also be able to get a payment if you’re severely disabled because either:

your mother was vaccinated against one of the diseases in the list (the diseases listed) while she was pregnant

you’ve been in close physical contact with someone who’s had an oral vaccine against poliomyelitis

What counts as ‘severely disabled’

Disablement is worked out as a percentage, and ‘severe disablement’ means at least 60% disabled.

This could be a mental or physical disablement and will be based on medical evidence from the doctors or hospitals involved in your treatment.

When and where the vaccination must have taken place

You must normally have been vaccinated before your 18th birthday, unless the vaccination was during an outbreak of disease in the UK or the Isle of Man, or it (the vaccination) was against:

coronavirus (COVID-19)

poliomyelitis

rubella

meningococcal group C

human papillomavirus

meningococcal group W before your 26th birthday

influenza

The vaccination must have been given in the UK or the Isle of Man, unless you were vaccinated as part of your armed forces medical treatment.

How to claim

Apply by filling out a claim form. If you’re under 16, your parent or guardian should claim on your behalf.

Send it (a claim form) to:

You can also contact the Vaccine Damage Payments Unit to ask for a claim form:

Time limits on making a claim

You can only claim for a child once they are 2 years old.

To claim for an adult, apply by whichever is the latest of the following dates:

on or before their (an adult) 21st birthday (or if they (an adult)’ve died, the date they (an adult) would have reached 21)

within 6 years of the vaccination

If you disagree with a decision

You can challenge a decision about your claim. This is called asking for ‘mandatory reversal’

If the decision (a decision) was made after 27 October 2013

Write to the Vaccine Damage Payments Unit. You must:

explain why you think the decision (a decision) is wrong

include any new evidence to support your application - only include evidence you have not already sent

You need to include:

the date of the original payment decision

your name and address

your date of birth

your National Insurance number

If the decision (a decision) was made on or before 27 October 2013

Contact the Vaccine Damage Payments Unit for advice on challenging the decision (a decision).

What happens next

The original decision (a decision) will be reviewed. The Department for Work and Pensions will send you a new decision if they think it (a decision) should be changed.

If they (The Department for Work and Pensions) do not think the decision (a decision) should be changed, you’ll get a ‘mandatory reversal notice’ that will explain the reasons why. This will include the information you need to be able to appeal.

If you disagree with the outcome

You can ask for mandatory reversal again - there’s no limit on the number of times you can make this request, and no time limit.

You can also appeal to the Social Security and Child Support Tribunal. The tribunal is impartial and independent of government.

There is no time limit for requesting an appeal.

Download and fill in form SSCS1 and send it to the address on the form.

You’ll need to choose whether you want to go to the tribunal hearing to explain your case. If you do not attend, your appeal will be decided on your appeal form (form SSCS1) and any supporting evidence.

After you submit your appeal, you can provide evidence. Your appeal and the evidence will be discussed at a hearing by a judge and one or two experts, for example a doctor. The judge will then make a decision.

It usually takes around 6 months for for your appeal to be heard by the tribunal (the Social Security and Child Support Tribunal).


Housing Benefit

Eligibility

Housing Benefit can help you pay your rent if you’re unemployed, on a low income or claiming benefits. It’s being replaced by Universal Credit.

You can only make a new claim for Housing Benefit if either of the following apply:

you have reached State Pension age

you’re in supported, sheltered or temporary housing

You’ve reached State Pension age

If you’re single you can make a new claim for Housing Benefit.

If you’re over State Pension age and live with your partner

You can make a new claim for Housing Benefit if any of the following apply:

you and your partner have both reached State Pension age

one of you (you and your partner) has reached State Pension age and started claiming Pension Credit (for you as a couple) before 15 May 2019

If you’re over State Pension age and have an existing claim

Your existing claim (an existing claim) will not be affected if, before 15 May 2019, you:

were getting Housing Benefit

had reached State Pension age

It does not matter if your partner is under State Pension age.

If your circumstances change and your Housing Benefit is stopped, you cannot start getting it again unless you and your partner are eligible to make a new claim.

You can apply for Universal Credit if you’re not eligible.

If you’re in supported, sheltered or temporary housing

You can make a new claim if:

you’re living in temporary accommodation, such as a B&B arranged by your council

you’re living in a refuge for survivors of domestic abuse

you’re living in sheltered or supported housing (such as a hostel) which provides you with ‘care, support or supervision’

If you do not get ‘care, support or supervision’ through your supported or sheltered housing, you can apply for Universal Credit to help with housing costs.

If you’re in supported, sheltered or temporary housing, you can apply for Universal Credit to help with other living costs.

When you may not be able to claim

Usually, you will not get Housing Benefit if:

your savings are over £16,000 - unless you get Guarantee Credit of Pension Credit

you’re paying a mortgage on your own home - you may be able to get Support for Mortgage Interest (SMI)

you live in the home of a close relative

you’re already claiming Universal Credit (unless you’re in temporary or supported housing)

you live with your partner and they (you and your partner) are already claiming Housing Benefit

you’re a full-time student

you’re residing in the UK as a European Economic Area jobseeker

you’re an asylum seeker or sponsored to be in the UK

you’re subject to immigration control and your granted leave states that you cannot claim public funds

you’re a Crown Tenant

you’ve reached State Pension age but your live-in partner has not - unless you had an existing claim as a couple before 15 May 2019

You may be able to get other help with housing costs.

If not, you’ll need to claim Universal Credit instead.

Use a benefits calculator to check if you can get Housing Benefit before you apply

What you'll get

You may get help with all or part of your rent. There’s no set amount of Housing Benefit and what you get will depend on whether you rent privately or from a council.

Use a benefits calculator to work out what you could get or check what extra help is available.

Council and social housing rent

How much you get depends on:

your ‘eligible’ rent

if you have a spare room

your household income - including benefits, pensions and savings (over £6,000)

your circumstances, for example the age of people in the house or if someone has a disability

Eligible rent

Your eligible rent (your ‘eligible’ rent) is the amount used to calculate your Housing Benefit claim. It (your ‘eligible’ rent)’s your actual rent plus any service charges you have to pay (such as for lift maintenance or a communal laundry) but not things like heating or water costs for your home.

Spare bedrooms

Your Housing Benefit could be reduced if you live in council or social housing and have a spare  bedroom. The reduction is:

14% of the ‘eligible rent’ for 1 spare bedroom

25% of the ‘eligible rent’ for 2 or more spare bedrooms

Sharing bedrooms

The following are expected to share:

an adult couple

2 children under 16 of the same sex

2 children under 10 (regardless of sex)

The following can have their own bedroom:

a single adult (16 or over)

a child that would normally share but shared bedrooms are already taken, for example you have 3 children and 2 already share

a couple or children who cannot share because of a disability or medical condition

an overnight carer for you, your partner, your child or another adult - this is only if the carer does not live with you but sometimes has to stay overnight

One spare bedroom is allowed for:

an approved foster carer who is between placements but only for up to 52 weeks from the end of the last placement

a newly approved foster carer for up to 52 weeks from the date of approval if no child is placed with them during that time

Rooms used by students and members of the armed or reserve forces will not be counted as ‘spare’ if they’re away and intend to return home.

Private rent

If you rent privately, your eligible rent amount is either your Local Housing Allowance (LHA) rate or your actual rent, whichever is lower. The LHA rate is based on:

where you live

your household size - find out how many bedrooms you’re eligible for

How much you can get

How much you get depends on:

the lower figure of your ‘eligible’ rent or LHA rate

your household income including benefits, pensions and savings (over £6,000)

your circumstances (for example your age or whether you have a disability)

Contact your local council if you’re living in:

a houseboat or a mooring

a caravan site

a room with any meals included in the rent (sometimes known as a boarding home)

a hostel

a Rent Act protected property

Exception

If you’ve been getting Housing Benefit since before 7 April 2008, these limits only apply if you:

change address

have a break in your claim for Housing Benefit

How you’re paid

The way you get paid Housing Benefit by your council depends on the type of tenant you are.

If you’re a:

council tenant, it (Housing Benefit)’s paid into your rent account (you will not receive the money)

private or housing association tenant, it (Housing Benefit)’s paid into your bank or building society account (rarely by cheque)

The benefit cap

The benefit cap limits the total amount of benefit you can get. It (The benefit cap) applies to most people aged 16 or over who have not reached State Pension age.

If you’re affected, your Housing Benefit will go down to make sure that the total amount of benefit you get is not more than the cap level. Use the benefit cap calculator to find out how the benefit cap affects you.

Appeal a Housing Benefit decision

Contact your local council to appeal a Housing Benefit decision.

Supporting your claim

You’ll need to provide some information and evidence to support your claim for Housing Benefit (your claim).

You’ll get Housing Benefit faster if you have this available when you make your claim.

You’ll need to know:

how much rent you pay

whether anything else is included in the rent, such as water, gas or electricity charges

if you pay any service charges, including building maintenance or insurance

your landlord or agent’s details

Special types of tenancy

If your current tenancy started in 1997 or earlier and you rent from a private landlord, you’ll need to know if you have an ‘assured tenancy’. You can check your tenancy on the Shelter website.

If you live in and pay rent for a government property (a ‘Crown Tenant’), you’re not entitled to Housing Benefit. This includes armed forces living in service family accommodation (SFA).

Evidence you’ll have to provide

You’ll need to provide original documents, not copies. The supporting evidence you’ll need (Evidence you’ll have to provide) includes:

your most recent payslips (5 if paid weekly, or 2 if paid monthly)

bank or building society statements for the last 2 full months

proof of other income or investments, including shares, ISAs or Premium Bonds

proof of income for any non-dependants living with you, such as adult relatives or friends

You’ll also need proof of your partner’s name and address. You cannot use the same document to prove both their name and address.

Provide any 2 of the following:

UK photocard driving licence

current passport

birth or marriage certificate

biometric residence permit

certificate of registration or naturalisation

permanent residence card

letter from HMRC or the Home Office

recent utility bill

recent bank or building society statement

recent benefit award statements

If you rent from a private landlord

You’ll also need to provide one of the following:

a tenancy agreement or rent book

a letter from your landlord confirming your tenancy - this is usually supplied at the start of your tenancy

How to claim

Housing Benefit is being replaced by Universal Credit. Most people will need to claim Universal Credit instead.

Check if you’re eligible for Housing Benefit before you apply.

You can either apply:

through your local council

as part of a Pension Credit claim, if you’re eligible for this

You’ll need to provide evidence to support your Housing Benefit claim.

If you’re applying for Pension Credit

You can apply for Housing Benefit as part of your Pension Credit application.

Apply for Pension Credit online or contact the Pension Service to claim.

The Pension Service will send details of your claim for Housing Benefit to your council.

Claiming in advance and backdating

You can claim in advance by up to 13 weeks (or 17 weeks if you’re aged 60 or over), for example if you’re moving. You will not usually get any money before you move.

You might also be able to get your claim backdated - ask your council.

Appeal a decision

You can ask your council for a Housing Benefit decision (a decision) to be reconsidered.

If you’re unhappy with the response you can appeal the decision (a decision).

Report a change of circumstances

You need to report a change of circumstances for you and anyone else in your house.

Your claim might be stopped or reduced if you do not report a change of circumstances straight away.

Changes can include:

starting or stopping work, education, training or an apprenticeship

changes to the benefits you or anyone else in your house gets

changes to your personal or workplace pension

changes to your savings, investments or property

your income going up or down

moving house

your rent going up or down

going abroad for any length of time

going into hospital, a care home or sheltered accommodation

people moving into or out of your house (for example your partner, a child or lodger)

having a baby

your partner or someone you live with dying

your child turning 18

changes to your immigration status, if you’re not a British citizen

Contact your council if you’re not sure whether you need to report a change.

How to report

Report a change of circumstances to your council.

If you receive other benefits

You need to report a change of circumstances for all benefits you receive.

If your other benefits (other benefits) stop

Some benefits stop if you go back to work, work more hours or earn more money.

If this (stop) happens, your council might:

give you an extra 4 weeks of housing benefit (‘Extended Payment of Housing Benefit’)

start paying you an ‘in-work Housing Benefit’

You do not have to claim - your council will decide if you’re eligible for help and write to let you know.

If you’ve been paid too much

You may have to repay the money if you:

did not report a change straight away

gave wrong information

were overpaid by mistake

Find out how to repay the money you owe from benefit overpayment.

Other help with housing costs

Housing Benefit will not cover heating, hot water, energy or food. If you need help, use a benefits calculator to see what else you might be entitled to.

Extra help to pay the rent

You could also apply for extra help from your council if your Housing Benefit (Housing Benefit) does not cover your rent (the rent). This is called a Discretionary Housing Payment.

Help with heating costs

Check what help you can get with heating and energy costs.


National Concessionary Fuel Scheme

Overview

You could get free solid fuel or a cash allowance for fuel if you’re an ex-employee of the National Coal Board (NCB) or British Coal Corporation (BCC).

You need to qualify to get the fuel allowance (free solid fuel) through the National Concessionary Fuel Scheme (NCFS), and you can only get the cash allowance (a cash allowance for fuel) if you’re already getting fuel through the scheme.

You might be eligible for the allowance (free solid fuel) if you’re the widow or widower of an ex-employee, if the employee qualified for the NCFS (the National Concessionary Fuel Scheme (NCFS)).

What you'll get

Solid fuel

If you qualify for the allowance (free solid fuel) you’ll get a delivery of solid fuel every 4 or 5 weeks, depending on where you live.

You might be able to change to ‘cash in lieu’ (or a cash allowance) if you already get fuel through the scheme (the National Concessionary Fuel Scheme (NCFS)) and your circumstances have not changed.

You will need to return a Certificate of Continued Entitlement each year to keep your allowance.

How you’re paid

The cash allowance (a cash allowance for fuel) is paid every 3 months into your bank or building society account.

Eligibility

Contact the National Concessionary Fuel Office (NCFO) to check if you’re eligible.

You might be eligible for the National Concessionary Fuel Scheme (NCFS) if you’re:

an ex-employee of the National Coal Board (NCB) or British Coal Corporation (BCC (BCC))

a widow or widower of an ex-employee who would have been eligible

Change of circumstances

Your allowance might be affected if your circumstances change, including:

who owns or rents your property changes

you change your heating arrangements

you remarry, marry or move in with a partner (widows, widowers and dependents only)

who lives in your home changes (family or lodgers moving in)

you take up employment or self-employment

You need to inform the NCFO (the National Concessionary Fuel Office (NCFO)) of any changes in circumstances as your allowance can change. If your allowance goes down, any overpayments must be repaid in full.

How to claim

Contact the National Concessionary Fuel Office (NCFO) to apply.

Applying on behalf of someone else

You can apply for the fuel allowance (free solid fuel) on behalf of someone else if they’re unable to.

You’ll need to get authorisation by having one of:

a letter from the Department of Work and Pensions (DWP) stating that you are authorised to act on their (someone else) behalf

a photocopy of your Power of Attorney

a letter signed by the person you are applying for stating that you are looking after their (someone else) affairs

If payments are paid into a different account from the person getting the allowance (free solid fuel), you need:

a photocopy of your Power of Attorney

a letter from DWP stating that you are looking after their (someone else) financial affairs

a form from the NFCO (the National Concessionary Fuel Office (NCFO)) signed by the person you are applying for (someone else)

You need to contact the NFCO (the National Concessionary Fuel Office (NCFO)) for the form or ‘mandate’.

Changing your delivery

Contact CPL Distribution on 0345 521 5214 to change your fuel delivery date and/or the amount of fuel you want delivered.

Find out about call charges.

Contact the NCFO (the National Concessionary Fuel Office (NCFO)) to change the type of fuel you get. You can only get 1 type of fuel delivered at a time. Get advice about the types of fuel to use from the Solid Fuel Association.

You cannot sell or give away unused fuel. If you change your type of solid fuel appliance you must refuse deliveries and left over fuel must be collected by the distributor.

Switching from fuel to cash allowance

Contact NCFO (the National Concessionary Fuel Office (NCFO)) with your bank or building society account details to switch from fuel to cash. You can switch back to solid fuel but only after 12 months.


Widowed Parent's Allowance

Eligibility

Widowed Parent’s Allowance (WPA) is being replaced by Bereavement Support Payment.

You can only make a new claim for WPA if your husband, wife or civil partner died before 6 April 2017 and the cause of death has just been confirmed.

All the following must also apply:

you’re under State Pension age

you’re entitled to Child Benefit for at least one child and your late husband, wife or civil partner was their parent

your late husband, wife or civil partner paid National Insurance contributions, or they (your late husband, wife or civil partner) died as a result of an industrial accident or disease

You may also claim WPA if you were pregnant when your husband died, or you were pregnant after fertility treatment when your civil partner or wife died.

You cannot claim WPA if you:

were divorced from your husband, wife or civil partner (your late husband, wife or civil partner) when they (your late husband, wife or civil partner) died

remarry or are living with another person as if you’re married to them or as if you’ve formed a civil partnership

were over State Pension age when you were widowed or became a surviving civil partner – you may be able to get extra State Pension

are in prison

What you'll get

The amount you get is based on how much your late husband, wife or civil partner paid in National Insurance contributions.

The maximum Widowed Parent’s Allowance (WPA) is £122.55 a week.

If your husband, wife or civil partner died as a result of an industrial accident or disease, you may claim WPA even if they did not pay National Insurance contributions.

You’ll continue to get WPA until you either:

stop being entitled to Child Benefit

reach State Pension age

How WPA is paid

WPA is usually paid into your bank, building society or credit union account.

Effect on other benefits

Other benefit payments you get may change when you start claiming WPA.

Once you get WPA, you must report it if you’re getting any of the following:

Income Support

Incapacity Benefit

Jobseeker’s Allowance

Carer’s Allowance

Employment and Support Allowance

Universal Credit

If you do not report changes straight away, you could be paid the wrong amount and have to pay it back. You might also have to pay a fine.

The benefit cap

The benefit cap limits the total amount of benefit you can get. It (The benefit cap) applies to most people aged 16 or over who have not reached State Pension age.

Some individual benefits are not affected, but it (The benefit cap) may affect the total amount of benefit you get.

How to claim

You can apply by phone or using a paper form.

Apply by phone

Call the Bereavement Service helpline.

Apply using a paper form

Download a Bereavement Benefits pack (form BB1) or email your local Jobcentre Plus to ask for a form.

The pack (a Bereavement Benefits pack (form BB1)) has notes to help you fill in the claim form.

Send your completed form to:

Alternative formats

Call the Bereavement Service helpline to ask for alternative formats, such as braille, large print or audio CD.

If you live abroad

Contact the International Pension Centre to find out if you can claim if you’ve moved abroad.

You must include your:

full name

date of birth

National Insurance number (if you know it)

If you disagree with a decision

You can challenge a decision about your claim. This is called asking for ‘mandatory reconsideration’.

If your circumstances change

You must tell Dover Benefit Centre if you:

stop being entitled to Child Benefit

remarry or form a civil partnership

start to live with a partner as husband or wife, or as if you had formed a civil partnership

If you’ve been paid too much

You may have to repay the money if you:

did not report a change straight away

gave wrong information

were overpaid by mistake

Find out how to repay the money you owe from benefit overpayment.


Apply for a Gender Recognition Certificate

Overview

Apply to the Gender Recognition Panel for a Gender Recognition Certificate if you want your acquired gender to be legally recognised in the UK.

There are 3 different ways (‘routes’) to get a certificate - which one you use depends on your situation.

Read the full guidance before you apply.

Standard route

Apply by the standard route (Standard route) if all the following are true:

you’re 18 or over

you’ve been diagnosed with gender dysphoria (discomfort with your birth gender) - this is also called gender identity disorder, gender incongruence or transsexualism

you’ve lived in your acquired gender for at least 2 years

you intend to live in your acquired gender for the rest of your life

Alternative route

Apply by the alternative route (Alternative route) if all the following are true:

you’re 18 or over

you’ve been diagnosed with gender dysphoria or had surgery to change your sexual characteristics

you live in England, Wales, Northern Ireland or Scotland most of the time

you’re in (or have been in) a protected marriage or protected civil partnership before 10 December 2014 (16 December 2014 for Scottish marriages and civil partnerships)

you’ve lived in your acquired gender for at least 6 years before 10 December 2014 (16 December 2014 for Scottish marriages and civil partnerships)

A marriage or civil partnership is protected if it’s one of the following:

registered under the law of England, Wales or Northern Ireland

a marriage solemnised in Scotland

a civil partnership registered in Scotland

a marriage registered under the law of a country or territory outside the UK

a marriage on UK consular premises or in an armed forces base, if you elected England, Wales, Northern Ireland or Scotland as the relevant part of the UK

Overseas route

Apply by the overseas route (Alternative route) if your acquired gender has been legally accepted in an ‘approved country or territory’ and you have documents to prove it.

You must be 18 or over.

Help you can get

You can get information, advice and support from a number of voluntary organisations - you can find a list on page 21 of the full guidance.

You can also contact Citizens Advice or find a legal adviser.

If you're married or in a civil partnership

If you’re married

You can stay married if you apply for a Gender Recognition Certificate.

You and your spouse must fill in a statutory declaration saying you both agree to stay married.

You’ll get an ‘interim certificate’ if you or your spouse do not want to remain married, or if your spouse does not fill in a statutory declaration. You can use the interim certificate as grounds to end the marriage.

If your marriage is registered in England, Wales or Northern Ireland and you have an interim certificate (an ‘interim certificate’), you’ll only get a full certificate once you end your marriage.

If your marriage was registered in Scotland, you can use an interim certificate (an ‘interim certificate’) to apply to the sheriff court for a full certificate. You do not need to end your marriage first.

Contact the administrative team at the Gender Recognition Panel if either you or your spouse change your mind about staying married during the application process.

If you’re in a civil partnership

You can stay in your civil partnership (a civil partnership) if it (a civil partnership) was registered in England, Wales or Northern Ireland.

Your partner must fill in a statutory declaration saying they agree to stay in a civil partnership with you. Contact the Gender Recognition Panel for help with filling in the declaration.

You’ll get an ‘interim certificate’ if your partner does not fill in a statutory declaration.

Civil partnerships registered in Scotland

If your civil partnership was registered in Scotland, you must end it or convert your civil partnership to marriage.

If you decide to convert your civil partnership into a marriage you must do it before you apply to the Gender Recognition Panel.

If you’re still in a civil partnership when you apply to the Gender Recognition Panel, you’ll get an ‘interim certificate’. You must end the civil partnership before you can get a full certificate.

How to apply

Download and fill in the right form for your application.

| Form | Guidance

Standard route | Form T450 | Leaflet T451

Alternative route | Form T464 | Leaflet T465

Overseas route | Form T453 | Leaflet T454

Send the completed form with your fee and any supporting documents relevant to your application.

Fees

It costs £5 to apply. You can apply for help paying the fee if you’re getting certain benefits or on a low income.

Get help with your application

Contact the administrative team at the Gender Recognition Panel for advice on the application process.

Documents you must provide

You must send certain documents when you apply, depending on which application route you use and whether you’ve ever been married or in a civil partnership.

You might need to send original documents - you’ll get them back after the Gender Recognition Panel has looked at your application. You will not get any statutory declarations back.

For all application routes, you must download and fill in the relevant statutory declaration for:

single people

married people or civil partners

If you’ve ever been married or in a civil partnership

For all application routes you must provide the following (if relevant):

an original or certified copy of your marriage or civil partnership certificate

a copy of the decree ending your marriage or proof that any previous civil partnership has been dissolved

a copy of your spouse’s death certificate

If you want to stay married, your spouse must fill in a statutory declaration for a spouse.

Standard or alternative route

For all application routes you must send:

an original or certified copy of your birth certificate

copies of any official documents that show your birth name has changed to your current name

proof you’ve lived in your acquired gender for the required time

any required medical reports

You need to have lived in your acquired gender for 2 years if applying through the standard route.

If you’re applying through the alternative route you need to have lived in your acquired gender for 6 years before 10 December 2014, or 16 December 2014 if you’re in Scotland.

Proof you’ve lived in your acquired gender

This proof (Proof you’ve lived in your acquired gender) must cover the required time that you’ve lived in your acquired gender. It (Proof you’ve lived in your acquired gender) could include copies of your:

passport

driving licence

payslips or benefit documents

utility bills or other documents of an official nature

All documents should be in your acquired name and gender. The earliest document must be dated before the beginning of the required time.

Medical reports

For the standard and alternative application routes (all application routes) you must send a report that includes details of any treatment you’ve had to change your sexual characteristics, for example hormone treatment or surgery.

The report must be an original copy from a qualified medical professional, for example a:

doctor registered with the General Medical Council (GMC)

psychologist registered with the Health and Care Professions Council

You can ask your GP or surgeon to fill in a report for you if you do not have one already.

If you have not had any treatment or surgery yet, you must send a report that includes details of any planned treatment or surgery.

If you are applying by the standard route you must also send a report with details of your gender dysphoria diagnosis.

Read the list of gender dysphoria specialists to find out who can write this report (a report with details of your gender dysphoria diagnosis) for you. You can send a report from a registered medical professional not on this list if they can prove they work in gender dysphoria.

Overseas route

If you’re applying using the overseas route (the standard route), you must prove that your gender has been legally recognised in an ‘approved country or territory’. Send original or certified copies of the following (if you have them):

your new birth certificate and old birth certificate

an amended birth certificate that shows the change of gender

a court order authorising your change of gender (the change of gender)

a document that’s equivalent to a Gender Recognition Certificate

an entry in a legal register that proves your acquired gender has been recognised

What happens next

Your application will be assessed by the Gender Recognition Panel - you’ll be contacted if they need more proof or information.

Contact the administrative team at the Gender Recognition Panel to find out about your application’s (Your application) progress.

If you get a full certificate

You’ll be sent information on:

how to get a new birth certificate, marriage certificate or civil partnership where appropriate

who you must tell about your gender change

Your pension and benefits may be affected.

If you’re given an interim certificate

You’ll be sent information on:

how to annul or dissolve your marriage or civil partnership

how long you have to convert your civil partnership to a marriage, if applicable

If your application is turned down

You’ll be told why your application was rejected.

You may be able to appeal the decision if you think it’s wrong on a point of law.

Where you appeal depends on whether you live in:

England and Wales - appeal to the High Court Family Division

Scotland - appeal to the Court of Session in Edinburgh

Northern Ireland - appeal to the High Court

You’ll be told in your decision letter how to appeal or apply again.

Legislation

The Gender Recognition Panel must apply the law in the Gender Recognition Act 2004 and the following amendments:

Schedule 5, Section 12 of the Marriage (Same Sex Couples) Act 2013

Part 4 of the Marriage and Civil Partnership (Scotland) Act 2014


Get a copy of military service records

Overview

You can apply for either:

your own service records if you are, or have been, a member of the armed forces

the records of someone who’s deceased if you’re eligible, for example you’re their immediate next of kin or you’re researching them

How long it takes

It can take several months for your application to be processed.

Your application will be prioritised if it’s urgent.

Other ways to find service records

You can also search:

the Commonwealth War Graves Commission website

the Armed Forces Memorial roll of honour

the National Archives for service records from 1913 to 1920 or service records before 1913

Apply for your own records (your own service records)

You can apply for your own records (your own service records) if you are, or have been, a member of the armed forces, for example the Royal Navy (including Royal Marines), British Army or Royal Air Force.

Download and fill in a request for your own records (PDF, 64KB). Send it to the address on the form, along with any supporting documents. There’s no fee.

Use this form (the form) if you’re acting on behalf of the person (someone who’s deceased), for example if you have lasting power of attorney.

Apply for the records of someone who's deceased

You can apply for a copy of someone else’s service records if any of the following apply:

you’re their (someone else’s) immediate next of kin, for example their (someone else’s) spouse or parent

you’ve got consent from their (someone else’s) immediate next of kin

you have a general research interest - you’ll only have access to limited information, unless they (someone else’s) died more than 25 years ago

You need to know the person’s (someone who's deceased) full name, date of birth and service number.

Fill in 2 forms - a request form and a search form.

Fill in a request form

Download and fill in a request form for either:

next of kin’s records (PDF, 53KB) - use this form if you’re next of kin or have next of kin’s consent

not next of kin’s records (PDF, 46KB) - use this form if you’re not next of kin and don’t have next of kin’s consent

Fill in a search form

Download and fill in the relevant search form, depending on whether the person was in the:

Royal Navy (Royal Marines) or Royal Marines (PDF, 20KB)

British Army (PDF, 20KB)

Royal Air Force (PDF, 20KB)

Post your forms (2 forms - a request form and a search form)

Send both forms (2 forms - a request form and a search form), with the fee of £30 for each separate record, and any supporting documents (for example a death certificate) to the address on the search form.

There’s no fee if you were the person’s spouse or civil partner at the time of their death (or their parent, if there was no spouse).

You can pay by cheque or postal order - or by banker’s draft or international money order if you’re overseas.

Follow the instructions for applying for your own records if you’re acting on behalf of the person (the person’s), for example you have lasting power of attorney.

What information you’ll get

Records date from 1920 and may include:

surname, first name, service number, rank and regiment or corps

place and date of birth

date they (the person’s) joined and left the armed forces

date of death, if they (the person’s) died in service

good conduct medals

details about their (the person’s) career, for example the units they (the person’s) served in - you can only get these 25 years after the date they (the person’s) died, unless you have consent from their (the person’s) next of kin

In some cases little or no information is available about someone’s military service.

Your request might be refused if it could harm the security or operations of the armed forces.

If you want to complain

Write to the Ministry of Defence (MOD) Information Rights team if you want to complain about how your request was handled.

You can contact the Information Commissioner’s Office (ICO) if you’re not happy with how the MOD (the Ministry of Defence (MOD)) handled your complaint.


Applying for probate

Overview

Applying for the legal right to deal with someone’s property, money and possessions (their ‘estate’) when they die is called ‘applying for probate’.

You’ll get a document that allows you to start dealing with the estate (their ‘estate’). If the person (someone’s) left a will you’ll get either:

a ‘grant of probate’

‘letters of administration with will annexed’ (if the will (a will) does not name an executor or the named executor is unable to apply)

If the person (someone’s) did not leave a will, you’ll get ‘letters of administration’.

This guide and the service are also available in Welsh (Cymraeg).

The process is different in Scotland and different in Northern Ireland.

When probate is not needed

You may not need probate if the person who died (someone’s):

had jointly owned land, property, shares or money - these will automatically pass to the surviving owners

only had savings or premium bonds

Contact each asset holder (for example a bank or mortgage company) to find out if you’ll need probate to get access to their assets. Every organisation has its own rules.

Who can apply

Only certain people can apply for probate to deal with the estate of someone who died (their ‘estate’). It depends on whether the person who died (someone’s) left a will.

A will states what should happen to a person’s property and belongings (‘estate’) after they die. It’s usually valid if it’s been signed by the person who made it and 2 witnesses.

If there’s a will

You can apply for probate if you’re named in the will (a will), or in an update to the will (a will) (a ‘codicil’), as an ‘executor’.

You’ll need the original will (a will) and any updates to apply for probate. These must be original documents, not photocopies.

If you do not want to apply for probate, fill in a form to give up executor rights.

Find out what to do if you’re an executor.

If the person (someone who died (their ‘estate’)) did not leave a will

The ‘administrator’ deals with the estate (their ‘estate’).

You can apply to become the estate’s (their ‘estate’) administrator if you are 18 or over and you are the most ‘entitled’ inheritor of the deceased’s (someone who died (their ‘estate’)) estate (their ‘estate’). This is usually the deceased’s (someone who died (their ‘estate’)) closest living relative.

Relatives are the most entitled inheritors in the following order:

husband, wife or civil partner (including if they were separated)

children (including legally adopted children but not step-children)

grandchildren

great-grandchildren

parents

brothers and sisters

nieces and nephews

half-brothers and half-sisters

half-nieces and half-nephews (the children of the half-brothers and half-sisters of the deceased (someone who died (their ‘estate’)))

grandparents

aunts and uncles

cousins

half-aunts and half-uncles (the half-brothers and half-sisters of the deceased’s (someone who died (their ‘estate’)) parent)

half-cousins (the children of the half-brothers and half-sisters of the deceased’s (someone who died (their ‘estate’)) parent)

To apply, follow the same steps as applying for probate.

You’ll receive ‘letters of administration’ to prove you have the legal right to deal with the estate (their ‘estate’).

You cannot apply if you’re the partner of the person but were not their spouse or civil partner when they died. You’re not automatically entitled to any of their estate, unless you’re able to make changes to the inheritance.

If you do not want to apply

If you’re the most entitled inheritor and you do not want to apply to be the administrator, you can either:

appoint an attorney to act on your behalf - fill in an attorney form or set up a signed enduring power of attorney (EPA) or registered lasting power of attorney (LPA) and get the attorney to send this in with the probate application

nominate up to 2 people to be the next most entitled inheritor - fill in an ‘intestate’ form and send it to HMCTS Probate

Work out who inherits

The law decides who inherits the estate (their estate) if there’s no will. Work out who will inherit.

You’ll need this information to report the estate’s (their estate) value and find out if there’s Inheritance Tax to pay.

Inheritance laws may be different if you live in an EU country.

Stopping a probate application

If there’s a dispute, you can challenge an application for probate (‘enter a caveat’), before it’s granted.

Find out how to stop a probate application.

If you’re an executor

An executor is someone named in a will as responsible for sorting out the estate of the person who’s died.

The person who died (the person who’s died) will normally have told you if you’re an executor. You’ll need the original will (a will) to apply for probate.

Find the original will (a will)

The person who died should have told all the executors where to find the original will (a will) and any updates, for example:

at their (The person who died) house

with a probate practitioner, such as a solicitor

at the Newcastle District Probate Registry - you’ll need the death certificate and evidence you’re the executor

Get help from a probate practitioner or Citizens Advice if you cannot understand a will or codicil.

If you cannot find the original will (a will), you’ll need to fill in a lost will form.

If there’s more than one will, only the most recent will is valid. Do not destroy any copies of earlier wills until you’ve received probate.

An executor only receives assets if they’re also named as a beneficiary.

If there’s more than one executor

If more than one person is named as an executor, you must all agree who makes the application for probate.

Up to 4 executors can be named on the application (the application for probate).

If only one executor is named on the application (the application for probate) they’ll need to prove that they tried to contact all executors named in the will (all the executors) (a will) before they applied.

If you’re having problems finding the other executors, you can contact the Probate Call Centre.

The Probate Call Centre cannot help with disagreements between executors. You’ll need to find another way to reach an agreement - this could mean getting legal advice.

If you do not want to or cannot be an executor

The will (a will) may name a replacement executor for someone who becomes ‘unwilling or unable’ to deal with the estate.

If no executors are willing or able to apply for probate, fill in a form to give up executor rights and send it to HMCTS Probate.

You do not want to be an executor

You can do one of the following:

completely give up your right to apply for probate (‘renunciation’) - fill in a form to give up executor rights and send it (a form to give up executor rights) with the probate application form

reserve your right to apply for probate later if another executor cannot deal with the estate (holding ‘power reserved’)

appoint an attorney to act on your behalf - fill in an attorney form or set up a signed enduring power of attorney (EPA) or registered lasting power of attorney (LPA) and send it (a form to give up executor rights) with the probate application (the application for probate)

When an executor is unable to apply for probate

A replacement executor should apply for probate if the executor (an executor) is unable to, for example because:

they’ve died

they do not have ‘mental capacity’ - get a doctor to fill in a mental capacity form and send it with the probate application (the application for probate)

Apply for probate

You can apply for probate yourself online or by post, or pay a probate practitioner (such as a solicitor) to do it for you.

Because of coronavirus (COVID-19), probate applications are taking up to 8 weeks to process. It’s taking longer to process paper applications than online applications.

This guide and the service are also available in Welsh (Cymraeg).

Before you apply

Check if you need probate.

Check if you can apply for probate.

You must estimate and report the estate’s (the estate) value before you apply for probate.

You must find out whether you need to pay Inheritance Tax. If you do have to pay it, send the appropriate forms to HMRC and wait 20 working days before applying for probate.

You must have the original will if you’re the executor (you do not need it if you’re an administrator). You must also have the original death certificate or an interim death certificate from the coroner.

If you need to pay Inheritance Tax

You normally have to pay at least some of the tax (Inheritance Tax) before you’ll get probate. You can claim the tax (Inheritance Tax) back from the estate, if you pay it (Inheritance Tax) out of your own bank account.

Probate application fees

You may have to pay a fee to apply for probate. Whether you need to pay depends on the value of the estate.

If the value of the estate is over £5,000, the application fee (a fee) is £215. You may be able to get help to pay the probate fee (a fee) and other court fees if you have a low income or are on certain benefits.

There’s no fee if the estate is £5,000 or less.

Extra copies of the probate cost £1.50 each. This means you can send them to different organisations at the same time.

If the will (the original will) has been changed or damaged

You must include a cover letter if the will (the original will) or any additions have changed in any way since you’ve had them. This includes them being damaged or separated for photocopying.

The letter (a cover letter) should explain what’s been changed and why.

Get help and advice

If you’ve not yet applied and have a question about applying for probate, contact the  Courts and Tribunals Service Centre:

If you’re a probate practitioner

You should apply for probate for your client using the MyHMCTS service. You’ll need to create an account first if you do not have one.

Apply for probate online

You can use this service (the  Courts and Tribunals Service Centre) if you’re the executor or administrator and you:

have the original will and any additions to it (the original will) (‘codicils’) if you’re the executor (you do not need these if you’re an administrator)

have the original death certificate or an interim death certificate from the coroner

have already reported the estate’s (the estate) value

have submitted tax forms to HMRC and waited 20 working days, if you need to pay Inheritance Tax

The person who died must have lived in England or Wales most of the time.

The probate registry will keep the original will and any additions to it (the will (the original will) or any additions) (the original will). If you make a copy of these (the will (the original will) or any additions) for your records, do not remove any staples or bindings from them (the will (the original will) or any additions).

Apply for probate

Return to an existing probate application.

Apply for probate by post

The form you need to fill in depends on whether the person left a will or not.

Fill in application form PA1P if there is a will.

Fill in application form PA1A if there is not a will.

Because of COVID-19, it’s taking longer to process paper applications than online applications. Use the online service (the  Courts and Tribunals Service Centre) to apply for probate if you can.

You need to pay before you send the form.

You can pay by either:

calling the Courts and Tribunals Service Centre to pay by credit or debit card - you’ll be given a reference number to send with your documents

sending a cheque payable to ‘HM Courts and Tribunals Service’ with your documents

Send your completed form to HMCTS Probate with the following documents:

the original will and any additions to it (the original will) (‘codicils’)

the death certificate or an interim death certificate from the coroner

Use a signed-for or tracked postal service that will deliver to PO boxes to send your documents.

The death certificate will be returned to you but the will (the original will) and any additions to it (the original will) will not be. If you make a copy of the will (the original will) and any of its (the original will) additions for your own records, do not remove any staples or bindings from them.

After you've applied

You’ll usually get the grant of probate or letters of administration within 8 weeks of sending in your original documents. If you ordered copies of these documents (the will (the original will) and any additions to it (the original will)) for use outside the UK, these will take longer to arrive.

Because of coronavirus (COVID-19), it’s taking longer to process paper applications than online applications.

You should not make any financial plans or put property on the market until you have received the grant of probate or letters of administration.

If there’s anything wrong with the grant of probate (or letters of administration) (the grant of probate or letters of administration), return it (the grant of probate or letters of administration) to the district probate registry listed on the grant or letters (the grant of probate or letters of administration).

Send a copy to organisations that hold the assets of the person who died, for example their bank.

Once you have probate you can start dealing with the estate.


Valuing the estate of someone who's died

What you need to do

As part of applying for probate, you need to value the money, property and possessions (‘estate’) of the person who’s died.

You don’t need probate for all estates. Check if you need it.

This guide is also available in Welsh (Cymraeg).

You need to complete 3 main tasks when you value the estate.

Contact organisations such as banks or utility providers about the person’s (the person who’s died) assets and debts.

Estimate the estate’s (the estate) value. This will affect how you report the value to HMRC, and the deadlines for reporting and paying any Inheritance Tax. Most estates aren’t taxed.

Report the value (the estate’s (the estate) value) to HM Revenue and Customs (HMRC) (HMRC).

How long it takes

The process of valuing the estate can take 6 to 9 months, or longer for big or complicated estates (for example if they involve trusts or there’s tax to pay).

Deadlines

You don’t need to value the estate straight away after someone dies. There are only deadlines if the estate owes Inheritance Tax.

If it (the estate) does, you’ll need to:

send Inheritance Tax forms within one year

start paying tax by the end of the sixth month after the person (the person who’s died) died - you can make a payment before you finish valuing the estate

Getting help

You can hire a professional (for example a solicitor) to help with some or all of the tasks involved with valuing an estate.

Money Advice Service has guidance on when and how to hire a professional. Law Donut has advice on keeping solicitors’ fees down.

Contact HMRC to get help with:

probate

Inheritance Tax

Contact organisations about assets and debts

To help you value the estate of the person who died (the estate) (the person who’s died), write to organisations to find out about the person’s (the person who’s died):

assets, for example banks and pension providers

debts, such as utility companies, mortgage lenders and credit card companies

In your letter:

ask for the value of the asset or debt when the person (the person who’s died) died

include a copy of the death certificate

Which organisations to contact

Find organisations to contact about the person’s (the person who’s died) assets and debts by searching through their papers. You can also ask friends, family and any solicitor or accountant they had.

Organisations that hold a person’s assets often include:

their (a person’s) bank

their (a person’s) pension provider - ask if you should include any private pension when you value the estate

their (a person’s) employer - the person (a person’s) may be owed wages

any companies they (a person’s) held shares in - include the number of shares, company details and the share certificate number (if you have it)

National Savings and Investments (NS&I) for Premium Bonds - use the free tracing service if you can’t find certificates

other organisations that hold assets like ISAs, shares, investments or assets in a trust

their (a person’s) landlord, if they (a person’s) had one - the person (the person who’s died) may have paid rent in advance

In your letter to the bank, also ask for:

any standing orders and direct debits to be stopped (or transferred if they were in a joint name)

a list of any share certificates or deeds they were holding for the person who died (the person who’s died)

If the person (a person’s) had a mortgage

Ask the mortgage lender if they require payments to continue while you’re applying for probate. If they do, you need to either:

pay these bills yourself - and reclaim them from the estate once you’ve got probate

check if the person (a person’s) had a life assurance or mortgage protection policy that covers these payments

Estimate the estate’s (the estate) value

You need an estimate of the estate’s (the estate) value to find out if there’s Inheritance Tax to pay.

The estate won’t have to pay tax as long as it (the estate) either:

all passes to the dead person’s (a person’s) spouse or civil partner, a charity or a community amateur sports club

has a value below the Inheritance Tax threshold of £325,000

If the person who died (a person’s) was widowed or is giving away their (a person’s) home to their (a person’s) children, the tax threshold (the Inheritance Tax threshold of £325,000) can be higher.

Whether there’s tax to pay will affect how you report the estate’s value, and the deadlines for reporting and paying any tax.

Working out your estimate

You need to estimate the ‘gross’ value of the estate. This is the value of the assets plus ‘gifts’.

Gifts are certain assets (for example cash) given away in the 7 years before the person (a person’s) died.

At this stage, your estimate only needs to be accurate enough for you to know if the estate owes tax.

Assets

Start by listing the person’s assets - the things the person owned with a value.

These may include:

assets held by organisations you’ve written to - such as money in the person’s bank account, pension or investments

possessions - for example their (a person’s) house, jewellery, furniture or car

payments when they (the person’s) died - for example life insurance or a lump sum ‘death benefit’ from a pension

Then estimate the value of each on the date the person (the person’s) died. Use the asset’s realistic selling price on the open market.

Include all assets in your estimate, including any left to the person’s spouse, civil partner or a charity. You won’t pay tax on these assets.

Valuing joint assets

Divide the value of the asset by 2 if it was owned jointly with the person’s spouse or civil partner.

For property or land shared with others, divide the value by the number of owners. You can then take 10% off the share of the person who died (a person’s). In Scotland, take £4,000 off the value of the whole asset before working out their share instead.

If the person jointly owned property as a tenant in common, work out the value based on the person’s share.

Some bank accounts are in joint names for convenience only, for example if an elderly person added their child to help them with the account. When valuing the account, use the amount the person actually owned, rather than dividing by the number of owners.

Gifts

Check bank statements or contact family members to find out about gifts of cash or other assets:

in the 7 years before the person died if they totalled £3,000 or more per year - don’t include exempt gifts, such as those for birthdays or weddings

at any time if they (the person) continued to benefit from a gift (for example they (the person) gave a house away but lived in it rent-free) or put a gift in a trust

To estimate the value of each gift, use either:

the approximate market value (realistic selling price) of the gift (a gift) when it (a gift) was made

the realistic selling price of the gift (a gift) when the deceased (the person) stopped benefitting from it (a gift) (if they (the person) benefitted from the gift (a gift) after giving it (a gift) away)

If the person gave away more than £325,000 before they (the person) died, the recipients may have to pay Inheritance Tax on their gifts.

Debts

Don’t include the estate’s debts when you estimate the gross value - but you’ll need to tell HM Revenue and Customs (HMRC) about them when you report the value of the estate.

Check for records of debts when the person died, for example:

their (the person) mortgage, loans, credit cards or overdrafts

‘liabilities’ like household bills or bills for goods or services they (the person)’d received but not yet paid for (like building work, decorators, accountants)

Get the gross value of the estate (the estate’s)

Add the assets to any gifts to get the gross value (the gross value of the estate (the estate’s)). Ignore the debts (the estate’s debts) at this stage.

You can now start telling HMRC (HM Revenue and Customs (HMRC)) about the value of the estate (the estate’s).

Report the estate’s value (the gross value of the estate (the estate’s)) to HMRC

When you’ve estimated the value of the estate (the estate’s) you can:

start reporting the value (the gross value of the estate (the estate’s)) in detail to HM Revenue and Customs (HMRC) - you’ll find out whether you can report everything online or if you’ll need a paper form

find out if there’s tax to pay and when to pay it

You can also continue a report you’ve already started.

Before you start

You need to:

have an estimate of the gross value of the estate (the value of the estate) (the estate’s)

have told organisations that the person has died - you’ll need this (an estimate of the gross value of the estate (the value of the estate) (the estate’s)) to give accurate valuations of the person’s (the person) assets or debts

As part of telling HMRC (HM Revenue and Customs (HMRC)) about the estate (the estate’s), you work out its (the estate’s) detailed ‘net’ value - this is assets plus gifts minus debts. You’ll need to know the net value (the gross value of the estate (the estate’s)) if you need to apply for probate.

Getting more accurate valuations

When telling HMRC (HM Revenue and Customs (HMRC)) about Inheritance Tax, you’ll usually need more accurate valuations of the estate (the estate’s). This includes using a professional valuer for things over £1,500.

You can continue using estimates if one of the following applies:

the estate’s gross value (the value of the estate) is less than £250,000

all the estate passes to the dead person’s (the person) spouse or civil partner, a charity or organisations like museums or community amateur sports clubs

If you need help

Contact HMRC (HM Revenue and Customs (HMRC)) to get help with:

probate

Inheritance Tax

Records

You must keep certain records after you value an estate.

HM Revenue and Customs (HMRC) can ask to see your records up to 20 years after Inheritance Tax is paid.

You must keep copies of any:

will

copies of signed Inheritance Tax forms and supporting documents

records showing how you worked out the value of assets in the estate (the estate’s), for example an estate agent’s valuation

documents showing any unused Inheritance Tax threshold that can be transferred to a surviving spouse or civil partner

final accounts

Final accounts

Include any documents showing how you distributed money, property or personal belongings from the estate (the estate’s), for example:

letters from HMRC (HM Revenue and Customs (HMRC)) confirming that you paid Inheritance Tax

receipts showing debts paid, for example utilities bills

receipts for your expenses from dealing with the estate (the estate’s)

written confirmation that ‘beneficiaries’ (anyone who inherited) received their share of the estate (the estate’s)

Send copies of the final accounts (final accounts) to all beneficiaries.


Inheritance Tax

Overview

Inheritance Tax is a tax on the estate (the property, money and possessions) of someone who’s died.

There’s normally no Inheritance Tax to pay if either:

the value of your estate is below the £325,000 threshold

you leave everything above the £325,000 threshold to your spouse, civil partner, a charity or a community amateur sports club

If the estate’s (your estate) value (the value of your estate) is below the threshold (the £325,000 threshold) you’ll still need to report it to HMRC.

If you give away your home to your children (including adopted, foster or stepchildren) or grandchildren your threshold (the £325,000 threshold) can increase to £500,000.

If you’re married or in a civil partnership and your estate is worth less than your threshold (the £325,000 threshold), any unused threshold can be added to your partner’s threshold when you die. This means their threshold can be as much as £1 million.

Inheritance Tax rates

The standard Inheritance Tax rate is 40%. It’s only charged on the part of your estate that’s above the threshold (the £325,000 threshold).

The estate (your estate) can pay Inheritance Tax at a reduced rate of 36% on some assets if you leave 10% or more of the ‘net value’ to charity in your will.

Reliefs and exemptions

Some gifts you give while you’re alive may be taxed after your death. Depending on when you gave the gift, ‘taper relief’ might mean the Inheritance Tax charged on the gift is less than 40%.

Other reliefs, such as Business Relief, allow some assets to be passed on free of Inheritance Tax or with a reduced bill.

Contact the Inheritance Tax and probate helpline about Agricultural Relief if your estate includes a farm or woodland.

Who pays the tax to HMRC

Funds from your estate are used to pay Inheritance Tax to HM Revenue and Customs (HMRC) (HMRC). This is done by the person dealing with the estate (called the ‘executor’, if there’s a will).

Your beneficiaries (the people who inherit your estate) do not normally pay tax on things they inherit. They may have related taxes to pay, for example if they get rental income from a house left to them in a will.

People you give gifts to might have to pay Inheritance Tax, but only if you give away more than £325,000 and die within 7 years.

Passing on a home

You can pass a home to your husband, wife or civil partner when you die. There’s no Inheritance Tax to pay if you do this.

If you leave the home (a home) to another person in your will, it (a home) counts towards the value of the estate (your estate).

If you own your home (or a share in it (a home)) your tax-free threshold can increase to £500,000 if:

you leave it (a home) to your children (including adopted, foster or stepchildren) or grandchildren

your estate is worth less than £2 million

Giving away a home before you die

There’s normally no Inheritance Tax to pay if you move out and live for another 7 years.

If you want to continue living in your property (your estate) after giving it (your estate) away, you’ll need to:

pay rent to the new owner at the going rate (for similar local rental properties)

pay your share of the bills

live there for at least 7 years

You do not have to pay rent to the new owners if both the following apply:

you only give away part of your property

the new owners also live at the property (your property)

If you die within 7 years

If you die within 7 years of giving away all or part of your property, your home will be treated as a gift and the 7 year rule applies.

Call the Inheritance Tax and probate helpline if you have questions about giving away a home. They cannot give you advice on how to pay less tax.

Gifts

There’s usually no Inheritance Tax to pay on small gifts you make out of your normal income, such as Christmas or birthday presents. These (Gifts) are known as ‘exempted gifts’.

There’s also no Inheritance Tax to pay on gifts between spouses or civil partners. You can give them as much as you like during your lifetime, as long as they live in the UK permanently.

Other gifts count towards the value of your estate.

People you give gifts to will be charged Inheritance Tax if you give away more than £325,000 in the 7 years before your death.

What counts as a gift

A gift can be:

anything that has a value, such as money, property, possessions

a loss in value when something’s transferred, for example if you sell your house to your child for less than it’s worth, the difference in value counts as a gift

Call the Inheritance Tax and probate helpline if you’re not sure.

Exempted gifts

You can give away £3,000 worth of gifts each tax year (6 April to 5 April) without them being added to the value of your estate. This is known as your ‘annual exemption’.

You can carry any unused annual exemption forward to the next year - but only for one year.

Each tax year, you can also give away:

wedding or civil ceremony gifts of up to £1,000 per person (£2,500 for a grandchild or great-grandchild, £5,000 for a child)

normal gifts out of your income, for example Christmas or birthday presents - you must be able to maintain your standard of living after making the gift

payments to help with another person’s living costs, such as an elderly relative or a child under 18

gifts to charities and political parties

You can use more than one of these exemptions on the same person - for example, you could give your grandchild gifts for her birthday and wedding in the same tax year.

Small gifts up to £250

You can give as many gifts of up to £250 per person as you want during the tax year as long as you have not used another exemption on the same person.

The 7 year rule

If there’s Inheritance Tax to pay, it’s charged at 40% on gifts given in the 3 years before you die.

Gifts made 3 to 7 years before your death are taxed on a sliding scale known as ‘taper relief’.

Years between gift and death | Tax paid

less than 3 | 40%

3 to 4 | 32%

4 to 5 | 24%

5 to 6 | 16%

6 to 7 | 8%

7 or more | 0%

Gifts are not counted towards the value of your estate after 7 years.

When someone living outside the UK dies

If your permanent home (‘domicile’) is abroad, Inheritance Tax is only paid on your UK (the UK) assets, for example property or bank accounts you have in the UK.

It (Inheritance Tax)’s not paid on ‘excluded assets’ like:

foreign currency accounts with a bank or the Post Office

overseas pensions

holdings in authorised unit trusts and open-ended investment companies

There are different rules if you have assets in a trust or government gilts, or you’re a member of visiting armed forces.

Contact the Inheritance Tax and probate helpline if you’re not sure whether your assets are excluded.

When you will not count as living abroad

HMRC will treat you as being domiciled in the UK if you either:

lived in the UK for 15 of the last 20 years

had your permanent home in the UK at any time in the last 3 years of your life

Double-taxation treaties

Your executor might be able to reclaim tax through a double-taxation treaty if Inheritance Tax is charged on the same assets by the UK and the country where you lived.


Become a special guardian

What is a special guardian

You can apply to be a child’s special guardian when they cannot live with their birth parents and adoption is not right for them.

You’ll be responsible for looking after the child (a child’s) until they (a child’s)’re 18 (unless the court takes your responsibility away earlier).

You’ll make all day to day decisions about the child (a child’s), for example schooling and medical treatment. You do not have to discuss these decisions with the birth parents (their birth parents).

You’ll need to get the consent of everyone who has parental responsibility for the child (a child’s) before you make some important decisions, for example:

changing the child’s (a child’s) surname

putting the child (a child’s) up for adoption

taking the child (a child’s) abroad for more than 3 months

the child (a child’s) having surgery for reasons other than improving health, such as circumcision, sterilisation or cosmetic surgery

If you cannot get consent, you can ask the court to decide. Use the form ‘Make an application in existing court proceedings related to children’ (form C2).

Who can apply

You can apply to be a child’s special guardian if you’re not their parent and you’re over 18.

You can make an application with someone else. This is known as a joint claim.

You and anyone you’re applying with can apply if:

you’re already the child’s (a child’s) legal guardian

the child (a child’s) lives with you because of a child arrangements order

the child (a child’s) has lived with you for 3 of the past 5 years

you’re the child’s (a child’s) relative or a foster parent, and the child (a child’s) has been living with you for at least 1 year

you have the agreement of anyone named in a child arrangements order as someone who the child (a child’s) will live with

you have the agreement of all the people with parental responsibility for the child (a child’s)

you have the agreement of the local council, if the child (a child’s) is in care

If you do not fit one of these descriptions, you’ll need to ask the court’s (the court) permission to apply. You’ll need to send the following forms to your local family court:

‘Make an application in existing court proceedings relating to children’ (form C2)

‘Family mediation and assessment meeting’ (form FM1)

Apply

You can use a family mediator to help make arrangements with the child’s (a child’s) family to avoid having to apply to the court.

It costs £215 to apply to the court. You may be able to get help with court fees if you’re on benefits or a low income.

Before you apply

Three months before you apply to become a special guardian you need to tell your local council in writing that you plan to make an application.

You also need to tell anyone named in existing court proceedings or orders about the child (a child’s) that you plan to make an application.

Applying to the court

Fill in these forms and send them to your local family court:

an ‘Application for an order’ (form C1)

a supporting statement (form C13A)

a ‘Family mediation information and assessment meeting’ form (FM1) to show you’ve been through mediation or why you could not go

Make copies of your completed forms before you send your application (an application) to the court. You’ll need to send these copies to each person affected by the application (an application) after you apply.

Find your local family court.

If you want to keep your details private

You can apply to keep your and the child’s (a child’s) contact details private throughout the court proceedings.

Fill in ‘Apply to keep your contact details (the child’s (a child’s) contact details) confidential from other parties in family proceedings’ (form C8) and send it with your application (an application).

After you apply

Within 10 days of receiving your application (an application) the court will send you a case number and a date for a meeting to set out:

a timetable for your case

how it (your case) will be dealt with

This meeting is called a ‘first directions hearing’.

You must go to all hearings you’re told to unless the court excuses you. If you’re not able to go, contact the court office.

Contact people in the child’s (a child’s) life

You must send the date and location of the hearing along with copies of your application to everyone with parental responsibility for the child (a child’s).

If there is a current care order about the child (a child’s), you should also send details of the hearing and copies of your application to:

everyone you believe had parental responsibility before the current court-made care order (a current care order about the child (a child’s))

the court-appointed Cafcass children’s guardian

You must also tell the following people and organisations that you’ve applied:

the children’s services department of your local council or the council local to where the child (a child’s) is staying, if that is different

everyone who cares for the child (a child’s)

the home where the child (a child’s) stays if it is a registered children’s home or a voluntary home and it is a refuge

everyone the child (a child’s) has lived with for at least 3 years before you made the application (an application)

anyone else named in a current court order

anyone involved in any other ongoing proceedings that might be affected by your application (an application)

The final hearing

The court will decide if a special guardianship order is in the best interests of the child (a child’s) after looking at all the evidence, and in some cases, hearing from witnesses.

If the court agrees, they (the court) will send the final order to you and the other people involved in the case, including the birth parents.

Financial help for special guardians

You might be able to get a special guardian allowance from the children’s services department of your local council.


Child employment

Minimum ages children can work

Part-time work

The youngest age a child can work part-time is 13, except children involved in areas like:

television

theatre

modelling

Children working in these areas will need a performance licence.

Full-time work

Children can only start full-time work once they’ve reached the minimum school leaving age - they can then work up to a maximum of 40 hours a week.

Once someone reaches 16, you may need to pay them through PAYE.

Once someone reaches 18, adult employment rights and rules then apply.

In England, a young person must be in part-time education or training until they’re 18.

Paying children and young people

Children under 16

School-aged children are not entitled to the National Minimum Wage.

Children under 16 do not pay National Insurance, so you only need to include them on your payroll if their total income is over their Personal Allowance.

Once someone reaches 16

Young workers aged 16 to 17 are entitled to at least £4.62 per hour.

If you’re a registered employer, you’ll need to record and report their pay as part of running payroll. If they earn more than £120 a week, you’ll also need to do other regular PAYE tasks like making deductions.

Before their next payday, collect information from them for PAYE. If they started work for you in the previous tax year, put their start date as 5 April in your payroll software. Record their pay for the current tax year only.

If you pay any employee over £120 a week you must be registered as an employer and operate PAYE.

Performance licences and supervision for children

A child may need a licence if they’re under school leaving age and taking part in:

films, plays, concerts or other public performances that the audience pays to see, or that take place on licensed premises

any sporting events or modelling assignments where the child (A child) is paid

The person in charge of running the event must apply to the child’s (A child) local council for a child performance licence. Ask the council if you’re not sure you need one.

Supervision for the child

If the child will not be with their parent, school teacher or home tutor, they must be supervised by a chaperone approved by the council (the child’s (A child) local council). Chaperones can apply for approval from the council (the child’s (A child) local council).

The normal rules for paying children and restrictions on employment apply to children in performances.

Restrictions on child employment

There are several restrictions on when and where children are allowed to work.

Children are not allowed to work:

without an employment permit issued by the education department of the local council, if this (work) is required by local bylaws

in places like a factory or industrial site

during school hours

before 7am or after 7pm

for more than one hour before school (unless local bylaws allow it)

for more than 4 hours without taking a break of at least 1 hour

in any work that may be harmful to their health, well-being or education

without having a 2-week break from any work during the school holidays in each calendar year

There are also special rules which only apply during term times and school holiday times.

Term time rules

During term time (term times) children can only work a maximum of 12 hours a week. This includes:

a maximum of 2 hours on school days and Sundays

a maximum of 5 hours on Saturdays for 13 to 14-year-olds, or 8 hours for 15 to 16-year-olds

School holiday rules

During school holidays 13 to 14-year-olds are only allowed to work a maximum of 25 hours a week. This includes:

a maximum of 5 hours on weekdays and Saturdays

a maximum of 2 hours on Sunday

During school holidays 15 to 16-year-olds can only work a maximum of 35 hours a week. This includes:

a maximum of 8 hours on weekdays and Saturdays

a maximum of 2 hours on Sunday

Local rules on the types of work children can do

Local bylaws list the jobs that children cannot do. If a job is on this list, a child under the minimum school leaving age cannot do this work.

Local bylaws may also have other restrictions on working hours, conditions of work and the type of employment.

Contact your local council’s education department or education welfare service for more information.

Local council rules for child employment permits

Most local councils say that businesses intending to employ school-aged children must apply for a child employment permit before they can be employed.

If a child is working without a child employment permit, there’s a risk that the employer will not be insured against accidents involving the child.

Children do not need a work permit for work experience arranged by their school.

Employers should contact their local council’s education department or education welfare service to find out if a child employment permit is needed.


Junior Individual Savings Accounts (ISA)

Overview

Junior Individual Savings Accounts (ISAs) are long-term, tax-free savings accounts for children.

In the 2021 to 2022 tax year, the savings limit for Junior ISAs (Junior Individual Savings Accounts (ISAs)) is £9,000

Who can get a Junior ISA

Your child must be both:

under 18

living in the UK

If your child lives outside the UK

Your child can only get a Junior ISA if both the following apply:

you’re a Crown servant (in the UK’s (the UK) armed forces, diplomatic service or overseas civil service, for example)

they depend on you for care

You cannot have a Junior ISA as well as a Child Trust Fund. If you want to open a Junior ISA ask the provider to transfer the trust fund into it.

How Junior ISAs (Junior Individual Savings Accounts (ISAs)) work

There are 2 types of Junior ISA:

a cash Junior ISA, for example you will not pay tax on interest on the cash you save

a stocks and shares Junior ISA, for example your cash is invested and you will not pay tax on any capital growth or dividends you receive

Your child can have one or both types of Junior ISA.

Parents or guardians with parental responsibility can open a Junior ISA and manage the account, but the money belongs to the child.

The child can take control of the account (a Junior ISA) when they (the child)’re 16, but cannot withdraw the money until they (the child) turn 18.

Open an account

Only parents or a guardian with parental responsibility can open a Junior ISA for under 16s.

To open a Junior ISA you need to:

choose the type of Junior ISA you want for your child - cash or stocks and shares (or both)

choose your account provider

get an application form from them (your account provider)

Your child can only have:

1 cash Junior ISA

1 stocks and shares Junior ISA

Children aged 16 and 17 can open their own Junior ISA as well as an adult cash ISA.

Account providers

You can get a Junior ISA from a range of banks, building societies, credit unions, friendly societies and stock brokers.

Contact any of these (Account providers) directly for more information about how you can open a Junior ISA with them (Account providers).

Add money to an account

Anyone can pay money into a Junior ISA, but the total amount paid in cannot go over £9,000 in the 2021 to 2022 tax year.

You can transfer money between:

your child’s Junior ISAs

a Child Trust Fund (CTF) account and a Junior ISA - contact the Junior ISA provider (your account provider) to arrange this (transfer)

You cannot transfer money between a Junior ISA and an adult ISA.

If your child moves abroad, you can still add cash to their Junior ISA (a Junior ISA).

Who the money belongs to

Money in a Junior ISA belongs to your child (your child’s) and cannot be taken out until they’re 18, though there are exceptions to this.

Manage an account

Your child’s Junior ISA (a Junior ISA) will be in their (your child’s) name, but the parent who opens it (a Junior ISA) is responsible for managing the account (a Junior ISA) and is known as the ‘registered contact’.

The registered contact (the parent who opens it (a Junior ISA)) is the only person who can:

change the account (a Junior ISA), for example from a cash to a stocks and shares Junior ISA

change the account provider

report changes of circumstances, for example change of address

Contact your account provider to do this.

Children older than 16

If your child is 16 or older they (Children older than 16) can:

become the registered contact for their (Children older than 16) Junior ISAs (a Junior ISA)

open an adult cash ISA

When your child turns 18 they (Children older than 16) can take out any money in their (Children older than 16) Junior ISAs (a Junior ISA).

Junior ISAs automatically turn into an adult ISA when the child turns 18.

If your child lacks the mental capacity to manage their account when they turn 18

You, or a close friend or relative, need to apply to the Court of Protection (COP) for a financial deputyship order. This will allow you to manage your child’s adult ISA account or take out money on their (your child) behalf once they (your child) turn 18.

In Scotland, applications need to be made to the Office of the Public Guardian in Scotland.

In Northern Ireland, applications need to be made to the Office of Care and Protection.

If your child is terminally ill or dies

The registered contact (the parent who opens it (a Junior ISA)) can take money out of a Junior ISA early if a child’s terminally ill.

‘Terminally ill’ means that the child (a child) has a disease or illness that is going to get worse and is not expected to live more than 6 months.

How to take money out

Fill in the terminal illness early access form to let HM Revenue & Customs (HMRC) know that:

your child is terminally ill

you want to take money out of their (your child) Junior ISA (a Junior ISA)

HMRC (HM Revenue & Customs (HMRC)) will let you know if you can take money out of your child’s (your child) Junior ISA (a Junior ISA).

If your child dies

If your child dies, any money in their (a child) Junior ISAs (a Junior ISA) will be paid to whoever inherits their (a child) estate.

This is usually one of the child’s (a child) parents, but it could be their (a child) spouse or partner if they (a child) were over 16 and married or in a civil partnership.

What you need to do

You do not need to contact HMRC (HM Revenue & Customs (HMRC)) but you’ll need to tell your account provider so they can close your child’s Junior ISAs (a Junior ISA).

Your account provider may need proof to do this (tell), for example a copy of the death certificate.


Apply to the Mental Health Tribunal

Overview

You can apply to the First-tier Tribunal (Mental Health) if you’re admitted (‘detained’) as a patient in a psychiatric hospital (‘sectioned’) and want to be discharged.

You can apply on a patient’s behalf if you’re their:

legal representative

‘nearest relative’

The tribunal (the First-tier Tribunal (Mental Health)) is independent of government and will listen to both sides of the argument before making a decision.

You can also apply to the tribunal (the First-tier Tribunal (Mental Health)) if you want to change:

a community treatment order

the conditions placed on your ‘conditional discharge’ from hospital

The tribunal (the First-tier Tribunal (Mental Health)) deals with cases in England. There are different rules in Wales and rules in Scotland.

When to apply

When you apply depends on how you were admitted - ask your doctor or lawyer (if you have one) if you’re unsure.

There are deadlines for the first time you apply - you must apply within:

14 days if you’ve been admitted for assessment (‘section 2’)

6 months if you’ve been admitted for treatment (‘section 3’)

Get legal advice if you’re a ‘restricted patient’, for example you’ve received an order from the Crown Court or been transferred from prison- the deadlines depend on your situation.

If you miss the deadline

You cannot apply to be discharged if you miss the deadline but you may be able to apply again later, for example after a year if you’ve been admitted for treatment (‘section 3’).

The tribunal (the First-tier Tribunal (Mental Health)) will automatically look at your case again after a certain period of time. This is sometimes known as a ‘referral’. The period of time depends on your case, for example:

if it’s been 3 years since the tribunal (the First-tier Tribunal (Mental Health)) gave you a hearing

you’ve not had a hearing in the first 6 months of your detention

Help you can get

You can get free legal help if you’re a patient. It does not cost you anything as it’s paid for by legal aid.

Find a legal advisor near you or ask the tribunal (the First-tier Tribunal (Mental Health)) to find one for you when you apply.

You can also get advice from:

Carers Direct

the charity Mind

the charity Rethink

Apply to the tribunal

Download and fill in an application to the First-tier Tribunal (Mental Health). You must include:

what you’re applying for, for example discharge if you’ve been admitted for assessment or treatment

the patient’s first name, surname and date of birth

full details of the care coordinator and hospital

the date of the section or order

contact details for the ‘nearest relative’ (if there is one)

your lawyer’s details (if you have one)

whether you need an interpreter

Send the form

Post or email the form to HM Courts and Tribunals Service. The contact details are on the form.

Contact the tribunal (the First-tier Tribunal (Mental Health)) by phone or email if you have any questions about completing the form. The helpline and email address cannot give you legal advice.

After you apply

You’ll be told when the tribunal (the First-tier Tribunal (Mental Health)) has received your application. You’ll get information on your rights to legal representation if you did not include a lawyer’s details in your application.

Your ‘nearest relative’ (the ‘nearest relative’) will usually be told the date of the hearing - they (the ‘nearest relative’) can attend unless you object. Nearer the time of the hearing you’ll be given copies of reports so that you can check that the information’s correct and work out any questions you want to ask.

The date of the hearing depends on your situation. You’ll usually get a hearing within:

7 days of applying if you’ve been admitted for assessment

2 months if you’ve been admitted for treatment

4 months if you’ve received an order from the Crown Court or been transferred from prison (known as a ‘restricted patient’)

Evidence from the tribunal doctor

You can ask for a pre-hearing examination with the tribunal doctor if you want one.

If you’ve been admitted for assessment, do this (ask) in writing when you send your application to the tribunal (the First-tier Tribunal (Mental Health)).

If you’ve been admitted for treatment or you’re a restricted patient, you must do this (ask) at least 2 weeks before the hearing.

Write to:

Because of coronavirus (COVID-19), your pre-hearing examination may take place by video.

The tribunal (the First-tier Tribunal (Mental Health)) will also ask the hospital for reports from:

your doctor

the social work and nursing teams responsible for your care

the Secretary of State for Justice if you’re a restricted patient (and your social supervisor if you’re living in the community on conditional discharge)

If you do not want to continue with your application

Write to the tribunal (the First-tier Tribunal (Mental Health)) as soon as possible if you do not want to continue with your application. The tribunal (the First-tier Tribunal (Mental Health)) will decide whether to accept your withdrawal.

You cannot withdraw your case if it was automatically referred to the tribunal (the First-tier Tribunal (Mental Health)), but you do not have to go to the hearing if you do not want to.

What happens at the hearing

Because of coronavirus (COVID-19), your hearing (the hearing) may take place by phone, by video or in person. The tribunal (the First-tier Tribunal (Mental Health)) will contact you and tell you how the hearing will take place.

You do not have to attend the hearing if you do not want to. You can bring a legal representative and a relative to the hearing if you do go - your representative can arrange for witnesses or experts to attend.

Hearings are usually held in private and attended by:

a judicial panel, made up of a judge, a doctor and a specialist lay member (for example a mental health social worker)

the patient

their hospital doctor, ward nurse and social worker

your legal representative, if you have one

The doctor, nurse and social worker will give evidence. You can also give evidence, and ask questions.

The tribunal (the First-tier Tribunal (Mental Health)) will also look at:

your pre-hearing examination from the tribunal doctor, if you had one

an independent psychiatric report, if your legal representative asked for one

If you’re a ‘restricted patient’ and have committed a serious offence against a person, they or their family can ask (or make ‘representations’) for certain conditions if the tribunal (the First-tier Tribunal (Mental Health)) thinks you’re ready for discharge.

Claim expenses

You may be able to claim expenses for going to the hearing. This includes money for:

travel costs

loss of earnings

food and drink, if you’re away for more than 5 hours

Read the guidance on claiming expenses.

The tribunal (the First-tier Tribunal (Mental Health)) usually decides at the end of the hearing on whether you should be discharged - you’ll get the decision (The tribunal's (the First-tier Tribunal (Mental Health)) decision) on the day, and you’ll usually get full written reasons with 7 days of the hearing.

The tribunal (the First-tier Tribunal (Mental Health)) can:

order your release (on the same day or at a future date)

recommend that you’re transferred to a different hospital

recommend that your doctor considers you for treatment in the community

recommend that you’re allowed to leave the hospital for periods of time, to see if you’re ready for life in the community

The tribunal (the First-tier Tribunal (Mental Health)) cannot change your treatment, for example medication.

Appeal

If you lose your case, you can ask the tribunal (the First-tier Tribunal (Mental Health)):

to cancel the decision - you must do this (ask) within 28 days of getting the written decision (The tribunal's (the First-tier Tribunal (Mental Health)) decision)

for permission to appeal to a higher tribunal (the ‘Upper Tribunal’)

Ask the tribunal (the First-tier Tribunal (Mental Health)) to cancel the decision

You’ll be told how to get a decision ‘set aside’ (cancelled) if you think there’s been a mistake in the process, for example you were not told about the hearing so did not go.

If the tribunal (the First-tier Tribunal (Mental Health)) cancels the decision, you may be able to get a new hearing.

Contact Citizens Advice if you need help.

Appeal to the Upper Tribunal (a higher tribunal (the ‘Upper Tribunal’)

You can ask for permission to appeal to the Upper Tribunal (a higher tribunal (the ‘Upper Tribunal’) if you think there was a legal mistake, for example if they (the First-tier Tribunal (Mental Health)):

did not apply the correct law or wrongly interpreted the law

did not follow the correct procedures

had no evidence or not enough evidence to support its (the First-tier Tribunal (Mental Health)) decision

Fill in the application for permission to appeal - the address is on the form.

Another judge will look to see if there’s a legal problem with your case and if it (your case) needs to be heard again.

Complain

You cannot complain about the decision - you can only complain about the tribunal staff and the way the hearing took place.

Legislation

The tribunal (the First-tier Tribunal (Mental Health)) will make a decision based on:

Mental Health Act 1983 (as amended by the Mental Health Act 2007)

Mental Health Act 2007 (the Mental Health Act 2007)

Human Rights Act 1998 if the case is about human rights

The tribunal (the First-tier Tribunal (Mental Health)) must follow the Tribunal Procedure (First-Tier Tribunal) (Health, Education And Social Care Chamber) Rules 2008.

Doctors’ statements and reports must be written in line with the practice directions.