PAYE Settlement Agreements

Overview

A PAYE Settlement Agreement (PSA) allows you to make one annual payment to cover all the tax and National Insurance due on minor, irregular or impracticable expenses or benefits for your employees.

If you get a PSA for these items you will not need to:

put them (these items) through your payroll to work out tax and National Insurance

include them (these items) in your end-of-year P11D forms

pay Class 1A National Insurance on them (these items) at the end of the tax year (you pay Class 1B National Insurance as part of your PSA instead)

Some employee expenses are covered by exemptions (which have replaced dispensations). This means you will not have to include them in your end-of-year reports.

What's included

The expenses or benefits you include in a PAYE Settlement Agreement (PSA) must be minor, irregular or impracticable.

Minor

Examples of minor benefits and expenses include:

incentive awards, for example for long-service

telephone bills

small gifts and vouchers

staff entertainment, for example a ticket to an event

non-business expenses while travelling overnight on business that are over the daily limit

You do not need to include trivial benefits in your PSA.

Irregular

Irregular benefits and expenses are things that are not paid at regular intervals over the course of a tax year, for example weekly or monthly. They (Some employee expenses)’re also things that employees do not have a contractual right to. Examples of irregular expenses and benefits include:

relocation expenses over £8,000 (these are tax-free below £8,000)

the cost of attending overseas conferences

expenses of a spouse accompanying an employee abroad

use of a company holiday flat

Impracticable

Impracticable expenses and benefits are things that are difficult to place a value on or divide up between individual employees. Examples of impracticable expenses and benefits include:

staff entertainment that is not exempt from tax or National Insurance Contributions

shared cars

personal care expenses, for example hairdressing

What’s not included

You cannot include wages, high-value benefits like company cars, or cash payments such as:

bonuses

round sum allowances

beneficial loans in a PSA

If you apply after the start of the tax year, there are extra restrictions on what you can include.

How to get a PSA

Write to HM Revenue and Customs (HMRC) Business Tax and Customs describing the expenses and benefits you want the PAYE Settlement Agreement (PSA) (A PAYE Settlement Agreement (PSA)) to cover.

Once they (HM Revenue and Customs (HMRC))’ve agreed on what can be included, they (HM Revenue and Customs (HMRC))’ll send you 2 draft copies of form P626. Sign and return both copies. HMRC (HM Revenue and Customs (HMRC)) will authorise your request and send back a form - this (A PAYE Settlement Agreement (PSA)) is your PSA.

You’ll need to report anything that cannot be included separately using form P11D. You do not need to send a P11D if you’re paying employees’ expenses and benefits through your payroll.

Use form PSA1 to help you calculate the overall amount you’ll need to pay. If you do not, HMRC (HM Revenue and Customs (HMRC)) will calculate the amount. You’ll be charged more if this happens.

Send the completed form to HMRC (HM Revenue and Customs (HMRC)) as soon as possible after the end of the tax year. They (HM Revenue and Customs (HMRC))’ll get in touch with you before 19 October following the tax year that the PSA (A PAYE Settlement Agreement (PSA)) covers to confirm the total tax and National Insurance you need to pay.

You’ll need to give an agent a signed letter of authority to make a PSA on your behalf if they do not have authorisation to do so.

Contact the HMRC (HM Revenue and Customs (HMRC)) employer helpline for advice on getting and calculating your PSA.

What happens next

The agreement will continue until either you or HMRC (HM Revenue and Customs (HMRC)) cancels it or you need to change it. You do not need to renew the PSA (A PAYE Settlement Agreement (PSA)) each tax year.

Deadlines and payment

The deadline for applying for a PAYE Settlement Agreement (PSA) is 5 July following the first tax year it applies to (the tax year).

When to pay

You must pay any tax and National Insurance owed under a PSA by 22 October after the tax year the PSA applies to (the tax year) (19 October if you pay by post).

You may be fined or charged interest if you do not pay or your payment is late.

What to pay when the PSA (a PSA) is first approved

If HM Revenue and Customs (HMRC) approves your PSA before the start of a tax year, you can include any expenses and benefits contained in the agreement (a PAYE Settlement Agreement (PSA)).

If they (HM Revenue and Customs (HMRC)) approve it (a PAYE Settlement Agreement (PSA)) after the start of the tax year (a tax year), you might need to report some items separately.

If your PSA is approved before 6 April

You must use form P11D to report expenses and benefits provided before the agreement date that you:

have already included in your employee’s tax code

included (or should have included) in your employee’s PAYE tax and National Insurance deductions

If your PSA is approved between 6 April and 5 July

You must use form P11D to report expenses and benefits provided during the tax year that you:

Change or cancel a PSA

To change the items covered by your PAYE Settlement Agreement (PSA), send details of the changes to the office that issued it (a PSA). HM Revenue and Customs (HMRC) will send you a revised P626 that you need to sign and return.

Cancel a PSA

To cancel your PSA, fill in the return slip section of the P626 (a revised P626 that you need to sign and return) and send it to HMRC (HM Revenue and Customs (HMRC)).

HMRC (HM Revenue and Customs (HMRC)) will cancel your PSA on the date you put on the return slip.

You need to report any outstanding tax and National Insurance Contributions (NICs) due on benefits and expenses using forms P11D and PSA1.

You need to pay any outstanding tax and NICs by 22 October after the tax year the PSA (a PSA) applies to (19 October if you pay by post).

You need to pay any NICs owed on expenses or benefits listed on the P11D form (P11D) by 22 July after the tax year it (a PSA) applies to (19 July if you pay by post).

If you continue providing benefits after you’ve cancelled your PSA, you need to either:

report them (benefits) on a P11D form

put them (benefits) through payroll

You can pay any tax or NICs due via PAYE.


Liquidate your limited company

Overview

You can choose to liquidate your limited company (also called ‘winding up’ a company).

The company (your limited company) will stop doing business and employing people. The company (your limited company) will not exist once it (your limited company)’s been removed (‘struck off’) from the companies register at Companies House.

When you liquidate a company, its assets are used to pay off its debts. Any money left goes to shareholders. You’ll need a validation order to access your company bank account.

If that money (Any money left) has not been shared between the shareholders (shareholders) by the time the company (your limited company) is removed from the register (the companies register at Companies House), it (Any money left) will go to the state.

You’ll need to restore your company to claim back money after it (your limited company)’s been removed from the register (the companies register at Companies House).

There are 3 types of liquidation:

creditors’ voluntary liquidation - your company cannot pay its debts and you involve your creditors when you liquidate it (a company)

compulsory liquidation - your company cannot pay its debts and you apply to the courts to liquidate it (a company)

members’ voluntary liquidation - your company can pay its debts but you want to close it

Your company may be forced into liquidation if it (your company) cannot pay its (your company) debts.

Arrange liquidation with your creditors

A director can propose a company stops trading and be liquidated (‘wound up’) if:

the company (a company) cannot pay its (a company) debts (it (a company)’s ‘insolvent’)

enough shareholders agree

Get shareholders’ agreement

You must call a meeting of shareholders and ask them to vote.

75% (by value of shares) of shareholders must agree to the winding-up to pass a ‘winding-up resolution’.

Once the resolution (a ‘winding-up resolution’) is made there are 3 steps you must follow.

Appoint an authorised insolvency practitioner as liquidator to take charge of liquidating the company (a company). You can find an insolvency practitioner online.

Send the resolution (a ‘winding-up resolution’) to Companies House within 15 days.

Advertise the resolution (a ‘winding-up resolution’) in The Gazette within 14 days.

Your responsibilities as a director will change.

Apply directly to the court

A director can ask a court to order the company (a company) to stop trading and be liquidated (‘wound up’).

This (ask) is known as ‘compulsory liquidation’.

You need to show the court (a court) that:

the company (a company) cannot pay its (a company) debts of £750 or more

75% (by value of shares) of shareholders agree that the court (a court) can wind up the company (a company)

Your company can be based anywhere but must carry out most of its business in England, Scotland and Wales.

How to apply

Fill in a ‘winding-up petition’ (form Comp 1) and send it (a ‘winding-up resolution’) to the court with:

form Comp 2 confirming the details of your petition

the winding-up resolution from the shareholders

Where you send the petition depends on how much ‘paid-up share capital’ your company has. You can find this on the Companies House register.

Your paid-up share capital is £120,000 or more

Submit the petition online. It (the petition)’ll go to the High Court.

Your paid-up share capital is under £120,000

Find your nearest court that deals with bankruptcy.

Submit the petition online if it’s one of these courts:

Admiralty and Commercial Court

Chancery Division

Companies Court

High Court (including Bankruptcy Court)

London Mercantile Court

Rolls Building

If it was another court you’ll need to submit the petition by post.

Fees

It costs:

£1,600 to submit the petition

£280 for the court hearing

After you apply

You’ll get a date for the hearing if the court (a court) accepts your petition (the petition).

Before the court hearing (the hearing), you must:

give (‘serve’) a copy of the petition to your company - fill in a certificate of service to let the court (a court) know you’ve done this

put an advert in The Gazette at least 7 days before the hearing

send a copy of the advert (an advert) and the certificate of service (a certificate of service) to the court

The court hearing

You or your solicitor must be at the court hearing (the hearing). You do not have to give any evidence.

If the court (a court) gives a winding-up order, the court (a court) will put an official receiver in charge of the liquidation. They’ll start liquidating your company. A copy of the winding-up order will be sent to your company’s (your company) registered office.

Your role as a director will change.

Liquidate a company you do not want to run anymore

You may choose members’ voluntary liquidation if your company is ‘solvent’ (can pay its debts) and one of the following applies:

you want to retire

you want to step down from the family business and nobody else wants to run it

you do not want to run the business (the family business) any more

To pass a resolution for members’ voluntary liquidation, you must:

make a ‘Declaration of solvency’ - English and Welsh companies

ask the Accountant in Bankruptcy for form 4.25 (Scot) - Scottish companies

You’ll need to review the company’s assets and liabilities just before making the declaration (a ‘Declaration of solvency).

Make a declaration of solvency

Write a statement saying that the directors have assessed the company (the company’s) and believe it (the company’s) can pay its (the company’s) debts, with interest at the official rate. You should also include:

the name and address of the company (the company’s)

the names and addresses of the company’s directors

how long it will take the company (the company’s) to pay its (the company’s) debts - this must be no longer than 12 months from when the company (the company’s)’s liquidated

You also need to include the statement of the company’s assets and liabilities.

After you’ve signed the declaration or form

There are 5 further steps to members’ voluntary liquidation.

Sign the declaration or form 4.25 (Scot) (form) - it must be signed by the majority of directors in front of a solicitor or ‘notary public’.

Call a general meeting with shareholders no more than 5 weeks later and pass a resolution for voluntary winding up.

At the meeting appoint an authorised insolvency practitioner as a liquidator who will take charge of winding up the company (the company’s). You can find an insolvency practitioner online.

Advertise the resolution (a resolution for voluntary winding up) in The Gazette within 14 days.

Send your signed declaration (the declaration or form 4.25 (Scot) (form)) to Companies House or form 4.25 (Scot) (form) to the Accountant in Bankruptcy (for Scottish companies) within 15 days of passing the resolution (a resolution for voluntary winding up).

When the liquidator is appointed they take control of the company (the company’s). Your responsibilities as a director will change.

What the liquidator does

The liquidator is an authorised insolvency practitioner or official receiver who runs the liquidation process.

As soon as the liquidator is appointed, they (the liquidator)’ll take control of the business (the company’s).

They (the liquidator) will:

settle any legal disputes or outstanding contracts

sell off the company’s assets and use any money to pay creditors

meet deadlines for paperwork and keep authorities informed

pay liquidation costs and the final VAT bill

keep creditors informed and involve them in decisions where necessary

make payments to creditors

interview the directors and report on what went wrong in the business (the company’s)

get the company (the company’s) removed from the companies register

In a creditors’ voluntary liquidation, the liquidator acts in the interest of the creditors not the directors.

What happens to directors

When a liquidator is appointed, directors:

no longer have control of the company (the company’s) or anything it (the company’s) owns

cannot act for or on behalf of the company (the company’s)

If you’re a director you must:

give the liquidator any information about the company (the company’s) they (the liquidator) ask for

hand over the company’s assets, records and paperwork

allow the liquidator to interview you, if they (the liquidator) ask

You can be banned from being a director for 2 to 15 years or prosecuted if the liquidator decides your conduct was unfit.

Re-using company names

If you were a director of a company in compulsory liquidation or creditors’ voluntary liquidation, you’ll be banned for 5 years from forming, managing or promoting any business with the same or similar name to your liquidated company (the company’s). This includes the company’s registered name and any trading names (if it (the company’s) had any).

The only exceptions to this (banned) are where:

the business is sold by a licensed insolvency practitioner giving the legally required notice

you get the court’s permission to use the name

you’re involved with another company that’s been using the same name as the liquidated company (the company’s) for at least a year

Read the guidance on re-using company names.

Access to your bank account

Your company’s bank account (your bank account) will be frozen when someone files a petition to wind up the company (the company’s).

You need a validation order to access it (your bank account).

How to apply for a validation order

Tell the person who filed the winding-up petition (a petition to wind up the company (the company’s)) (the respondent) you’re applying for a validation order. You must also tell them what court you’ll apply to (usually the Companies Court) and when you’ll apply.

Fill in Form IAA and write a witness statement. Take the form and the statement to the court (the court’s).

You need to pay a £155 fee.

What happens after you apply

You’ll be given a hearing on the same day or within the next few days.

At the hearing, you present your case to a registrar or district judge.

The respondent will present their case if they object to you getting a validation order.

At the end of the hearing you’ll either:

get a decision  - you’ll also get a written copy sent to you

be asked to attend another hearing if the court (the court’s) wants more evidence

You’ll be given the validation order (a validation order) if your application is successful. You must give your bank a copy of this to access your company’s (the company’s) bank account (your bank account).

If you do not agree with the decision (a decision) you may be able to appeal to the Chancery Division of the High Court.


Appeal a decision about a lawful development certificate

When you can appeal

Your local planning authority makes decisions about lawful development certificates.

You can appeal against a lawful development certificate decision if either:

you disagree with it (a lawful development certificate decision)

the decision (a lawful development certificate decision) was not made within 8 weeks (6 weeks for work to a listed building)

Do not appeal if you’ve already been given an enforcement notice. You may have to pay additional costs if you do.

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

There’s no fee for appealing.

Deadline for appealing

There’s normally no deadline. If you’re appealing an application about a listed building lawful development certificate, you must appeal within 6 months of the decision.

You can apply for planning permission at the same time as appealing a lawful development certificate decision.

When you can expect a decision

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

Check how long appeal decisions normally take.

How to appeal

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

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

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

Documents you must provide

You’ll need to submit copies of:

your original application (an application about a listed building lawful development certificate)

the local planning authority’s decision notice - if they (Your local planning authority) did not make a decision, send a copy of the letter acknowledging your application (an application about a listed building lawful development certificate)

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

any letters or emails between you and the local planning authority (Your local planning authority)

You’ll also need to submit:

a map of the site

any other documents that directly support your appeal, for example your grounds of appeal

If you think your land or building is now lawful because the time limit for enforcement has passed, you also need to submit evidence like:

dated photographs of the site

letters from neighbours

receipts or invoices for work

plans and drawings

You can upload these documents (Documents you must provide) or pictures of these documents (Documents you must provide) when you appeal.

Comment on an appeal

Anyone can comment on a lawful development certificate appeal. Find the case on the appeals casework portal. The deadline for comments is 6 weeks after the start date of the appeal (an appeal).

Your local planning authority must tell anyone who has commented on the application (an application about a listed building lawful development certificate) (‘interested parties’) that there’s an appeal. The local planning authority has to do this (an appeal) within 2 weeks of the appeal (an appeal) being validated by the Planning Inspectorate.

If there’s going to be an inquiry, interested parties can apply to have ‘rule 6 status’, which means they’ll play a much bigger part. For example, they can call witnesses and give evidence.

Read the detailed guidance about taking part in an appeal.

After you appeal

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

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

If anyone behaves unreasonably

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

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

If you disagree with the appeal decision

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

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


Fire safety in the workplace

Who's responsible

You’re responsible for fire safety in business or other non-domestic premises if you’re:

an employer

the owner

the landlord

an occupier

anyone else with control of the premises (business or other non-domestic premises), for example a facilities manager, building manager, managing agent or risk assessor

You’re known as the ‘responsible person’. If there’s more than one responsible person, you have to work together to meet your responsibilities.

The Fire Safety Order also applies if you have paying guests, for example if you run a bed and breakfast, guesthouse or let a self-catering property.

Fire safety rules are different in Scotland and Northern Ireland.

Responsibilities

As the responsible person (the ‘responsible person) you must:

carry out a fire risk assessment of the premises (business or other non-domestic premises) and review it regularly

tell staff or their representatives about the risks you’ve identified

put in place, and maintain, appropriate fire safety measures

plan for an emergency

provide staff information, fire safety instruction and training

You can read about how to make sure your premises are safe from fire.

Non-domestic premises

Non-domestic premises are:

all workplaces and commercial premises

all premises the public have access to

the common areas of multi-occupied residential buildings

Shared premises

In shared premises it’s likely there’ll be more than one responsible person. You’ll need to co-ordinate your fire safety plans to make sure people on or around the premises (business or other non-domestic premises) are safe.

For common or shared areas, the responsible person is the landlord, freeholder or managing agent.

Alterations, extensions and new buildings

When building new premises or doing building work on existing premises, you must comply with building regulations. This includes designing fire safety into the proposed building or extension.

Read the fire safety building regulations.

Penalties and enforcement

You could be fined or go to prison if you do not follow fire safety regulations.

Local fire and rescue authorities inspect premises and can issue fire safety notices telling you about changes you need to make.

Fire risk assessments

As the responsible person (the ‘responsible person) you must carry out and regularly review a fire risk assessment of the premises (business or other non-domestic premises). This will identify what you need to do to prevent fire and keep people safe.

You must keep a written record of your fire risk assessment (a fire risk assessment of the premises (business or other non-domestic premises)) if your business has 5 or more people.

Carrying out the assessment (a fire risk assessment of the premises (business or other non-domestic premises))

Identify the fire hazards.

Identify people at risk.

Evaluate, remove or reduce the risks.

Record your findings, prepare an emergency plan and provide training.

Review and update the fire risk assessment (a fire risk assessment of the premises (business or other non-domestic premises)) regularly.

The fire safety risk assessment chart gives more detailed information about these steps.

You’ll need to consider:

emergency routes and exits

fire detection and warning systems

fire fighting equipment

the removal or safe storage of dangerous substances

an emergency fire evacuation plan

the needs of vulnerable people, for example the elderly, young children or those with disabilities

providing information to employees and other people on the premises

staff fire safety training

Help with the assessment

You can do the fire risk assessment (the assessment) yourself with the help of standard fire safety risk assessment guides.

If you do not have the expertise or time to do the fire risk assessment (the assessment) yourself you need to appoint a ‘competent person’ to help, for example a professional risk assessor.

Your local fire and rescue authority might be able to give you advice if you’re not sure your risk assessment’s been carried out properly. However, they cannot carry out risk assessments for you.

Assessment guides

You can download the following guides on risk assessments in:

offices and shops

factories and warehouses

sleeping accommodation

residential care premises

educational premises

small and medium places of assembly (holding 300 people or less)

large places of assembly (holding more than 300 people)

theatres, cinemas and similar premises

open air events and venues

healthcare premises

animal premises and stables

transport premises and facilities

You can also find guidance on:

risk assessments if you work in construction

purpose-built blocks of flats and other types of housing if you’re a landlord

Fire safety and evacuation plans

Your plan must show how you have:

a clear passageway to all escape routes

clearly marked escape routes that are as short and direct as possible

enough exits and routes for all people to escape

emergency doors that open easily

emergency lighting where needed

training for all employees to know and use the escape routes

a safe meeting point for staff

People with mobility needs

You should also make special arrangements for people with mobility needs, for example make sure there are people to help wheelchair users get downstairs if there’s a fire.

Fire safety equipment, drills and training

Fire detection and warning systems

You must have a fire detection and warning system. You may need different types of detectors, depending on the type of building and the work carried out in it.

Fire fighting equipment

The types of equipment you need depend on your business premises. You’ll need to have any equipment properly installed, tested and maintained and train your staff to use them if necessary.

Maintenance and testing

You must carry out regular checks to make sure that:

all fire alarm systems are working

the emergency lighting is working

you record any faults in systems and equipment

all escape routes are clear and the floor is in good condition

all fire escapes can be opened easily

automatic fire doors close correctly

fire exit signs are in the right place

Fire drills and training

You need to train new staff when they start work and tell all employees about any new fire risks.

You should carry out at least one fire drill per year and record the results. You must keep the results as part of your fire safety and evacuation plan.

Enforcement, appeals and penalties

Your local fire and rescue authority visits premises to check the fire risk assessment and fire prevention measures are appropriate. Fire safety officers should help you understand the rules and comply with them.

They (Fire safety officers) can also take action if they (Fire safety officers) think your fire safety measures are not adequate. For example, they (Fire safety officers) might issue an informal notice suggesting safety measures.

They (Fire safety officers) could also give you a formal fire safety notice. They (Fire safety officers)’ll tell you how to fix the problems described in the notice.

Alterations notice

You could get an alterations notice (Alterations notice) if your premises have high safety risks or will have high safety risks if the use of the premises changes.

Enforcement notice

You could get an enforcement notice if the fire and rescue authority (Your local fire and rescue authority) finds a serious risk that’s not being managed. It will say what improvements are needed by when.

Prohibition notice

These (Prohibition notice) take effect immediately if the fire and rescue authority (Your local fire and rescue authority) thinks the fire risk is so great that access to your premises needs to be prohibited or restricted.

Appeals

You may be able to arrange an informal review from your fire and rescue authority (Your local fire and rescue authority) if you disagree with the decision to issue a fire safety notice.

You can appeal to your local magistrates’ court within 21 days of receiving a notice.

In certain circumstances, you and the fire and rescue authority (Your local fire and rescue authority) can ask for a ‘determination’ from the Home Secretary to resolve a dispute.

Penalties

Minor penalties can be up to £5,000. Major penalties can have unlimited fines and up to 2 years in prison.


Food safety - your responsibilities

Food safety

If your business deals in food you must:

make sure food is safe to eat

make sure you don’t add, remove or treat food in a way that makes it harmful to eat

make sure the food (food) is the same quality that you say it (food) is

make sure you don’t mislead people by the way food is labelled, advertised or marketed

keep records on where you got food from and show this information on demand - known as ‘traceability’ (PDF, 90KB)

withdraw unsafe food and complete an incident report

tell people why food has been withdrawn or recalled, for example by using a leaflet or poster

display your food hygiene rating (if you sell food direct to the public)

Food additives

If you use an additive in food you must:

only use an approved additive

only use it (an approved additive) if it (an approved additive) is approved for use in that food (food)

The food additive (an approved additive) must not exceed the maximum permitted level.

Food hygiene

Part of complying with food safety is managing food hygiene.

Hazard Analysis and Critical Control Point (HACCP) plan

You usually have to write a plan based on the HACCP principles if you run a food business. This keeps your food safe from biological, chemical and physical safety hazards.

Food contact materials

Materials and packaging that can be reasonably expected to come into contact with food are called ‘food contact materials’. These can include:

packaging

food processing equipment

cookware

work surfaces

To keep food safe for consumption:

make sure food contact materials don’t transfer anything to food they touch

make sure food contact materials don’t change the food they (food contact materials) touch

when inspected, be able to show where the food contact materials came from

Bacteria and food poisoning

To keep food safe from bacteria, you should follow HACCP.  Bacteria that cause serious health problems are:

E.coli O157 and campylobacter

salmonella, especially with the storage and handling of eggs

Food hygiene training

Employers are responsible for staff hygiene training. It can be either a formal programme or informal training, such as on the job training or self study.

Food allergies

If you are a food retailer or caterer you need to manage food allergies when preparing and selling food.

Food inspections

You can be inspected by your local council at any point in the food production and distribution process. All inspectors must follow the Food Law Code of Practice. Usually, you won’t be told an inspection is going to happen.

How often you’re inspected depends on the risk your business poses to public health.  You might not be inspected as often if you’re a member of a recognised assurance scheme. You can search for a registered assurance scheme online.

If you’re a food retailer or caterer you will be inspected on a more regular basis to make sure you comply with food safety laws.

Your premises, food, records and procedures can be inspected. Food samples can be taken as well as photographed.

Find your local council enforcement officers.

After the inspection (inspected)

You’ll be sent a letter confirming any improvements you need to make and by when. Usually, you’re responsible for confirming these
improvements have been made.

For serious food safety problems you may be sent a ‘notice’. The notice can include banning you from using certain equipment or processes until improvements have been made. Your business will be revisited to make sure you have followed the improvements in the notice. Example notices include a:

Hygiene Improvement Notice

Hygiene Emergency Prohibition Notices - banning you from using certain equipment or following certain processes

Appeals

Your letter or notice should tell you how you can appeal a decision by an inspector.

Report a food safety incident

You must tell the Food Standards Agency (FSA) if you think any food your business:

has sold is unsafe

has is unsafe

The FSA (the Food Standards Agency (FSA)) will tell you if the food must be withdrawn and customers asked to return it.

Submit a food safety incident report.


Find overseas customers and export opportunities

Find export opportunities

Use great.gov.uk to:

make sure your business is ready to export

show your products directly to overseas buyers through the ‘find a buyer’ service

find overseas opportunities for your product or service

Start now

Find customers online

Get help selling online overseas and take advantage of special deals negotiated by the government.

And join the e-exporting programme to get:

advice on developing a strategy from e-commerce and international trade experts

special rates for some of the world’s most popular online selling platforms

regular updates on e-commerce trends and opportunities to hear from industry experts and network with other online traders

Contact e-exporting@trade.gov.uk to join the e-exporting programme.

Get help from a trade specialist

The Department for International Trade (DIT) has a network of trade specialists who can also help you find overseas customers by:

helping you prepare for a trade show or overseas market visit (sometimes grants are available - check with the event organiser)

arranging introductions to potential overseas buyers, agents and distributors (there’s a charge for this service)

To find out more, first see the export guidance on great.gov.uk, then contact a trade adviser in your region.

If you had an OMIS account

If you had an Overseas Market Introduction Service (OMIS) account and want to talk about something you commissioned, contact a trade adviser in your region or email omis.orders@digital.trade.gov.uk.

Defence, security and cyber security

Contact the Defence and Security Organisation (DSO) for help with:

presentations, product demonstrations and hosting delegations (including a bespoke hanger for exhibitions and demonstration centre for cyber security products)

displaying your products on the DSO (the Defence and Security Organisation (DSO)) stand at exhibitions and trade shows

booking military personnel to appear on your stand at an exhibition or trade show

providing after sales training to customers

DSO (the Defence and Security Organisation (DSO)) provides media support for product launches or overseas campaigns. Call +44 (0)20 7215 8467.


Avoid unfair terms in sales contracts

Overview

Your standard sales contracts must be ‘fair’ or you won’t be able to enforce them.

There are different rules on what’s fair for:

consumer contracts

business contracts

You’re legally responsible for certain situations, eg when goods you sell are faulty. You must not try to claim you’re not responsible.

You have more responsibilities towards consumers than towards other businesses.

Customers’ rights

Your customers also have implied rights when buying your goods or services, unless the contract legally states otherwise.

Unfair consumer contracts

You can’t enforce unfair terms in a consumer contract, or unfair consumer notices (eg signs on a shop wall or in a car park).

You can never enforce terms or notices that try to avoid your responsibility for:

death

injury

faulty goods

goods that aren’t as described

selling goods that aren’t yours to sell

You might not be able to enforce terms or notices if they try to avoid your responsibility in other ways, eg:

delays

unsatisfactory services

not doing what was agreed

Your contract terms might also be unfair if they weigh the contract significantly in your favour, eg:

by providing for excessive cancellation charges and automatic loss of all upfront payments

by creating unbalanced rights, eg being able to cancel a contract at any time, but requiring the customer to give 3 months’ notice

by allowing you to increase the agreed price at a later date

Your contract won’t be unfair just because it sets a price that’s higher than another business charges.

Contracts must be written in plain language to avoid being misleading and unfair.

If a customer complains

It’s up to the courts to decide if a term in your contract or wording in your notices is unfair.

You can be taken to court by the Competition and Markets Authority or a local trading standards office to stop you using unfair terms or notices.

Consumers can also take legal action themselves to challenge unfair terms or notices.

Read the guidance on unfair terms.

Unfair business contracts

Your standard contract would be unfair if you try to not take responsibility for:

death or injury - under any circumstances

losses caused by negligence - unless to do so is ‘reasonable’

defective or poor quality goods - unless to do so is ‘reasonable’

You must not try to claim you’re not responsible for these things.

What is reasonable

It’s up to the courts to decide what is reasonable.

Courts will take into account:

the information available to both parties when the contract was drawn up

if the contract was negotiated or in standard form

if the buyer had the bargaining power to negotiate better terms

Implied and statutory rights

Your customers have implied rights when buying your goods or services.

Some implied rights are also known as ‘statutory rights’.

Products

Implied rights mean a product must be:

as described

of satisfactory quality, eg safe, in working order, free of defects

fit for purpose - capable of doing what the customer has asked for

Contracts for hiring, hire purchase and part exchange also have these implied rights.

Consumers always have these implied rights when buying goods - the contract can’t legally state otherwise.

Services

Implied rights mean services must be carried out:

with reasonable care and skill

within a reasonable time (if no specific time has been agreed)

for a reasonable charge (if no exact price has been agreed)

You’re unlikely to be able to enforce terms in a consumer contract for services if they try to deny a customer’s implied rights.

Business contracts

Your business customers have implied rights unless the contract legally states otherwise in a way a court would decide is reasonable.


Marketing and advertising: the law

Overview

All marketing and advertising must be:

an accurate description of the product or service

legal

decent

truthful

honest

socially responsible (not encouraging illegal, unsafe or anti-social behaviour)

There are regulations that restrict what advertisers can and cannot do.

As well as the regulations (regulations that restrict what advertisers can and cannot do), there are 2 advertising codes of practice that you need to follow to help you advertise legally.

You must describe your product or service (the product or service) accurately.

Requirements for specific products

There are also specific requirements that apply to certain sectors, such as:

food

alcohol

beauty products

environmentally friendly products

medicines

tobacco

For example, you can only claim your drink is ‘low in alcohol’ if it contains between 0.5% and 1.2% alcohol by volume.

Data protection

If you’re gathering, storing or using information about customers or potential customers, you must also protect their data.

Regulations that affect advertising

Advertising to consumers

The Consumer Protection from Unfair Trading Regulations mean you cannot mislead or harass consumers by, for example:

including false or deceptive messages

leaving out important information

using aggressive sales techniques

Read ‘The consumer protection from unfair trading regulations’ for the rules on advertising legally.

Advertising to businesses

Advertising to businesses is covered by the Business Protection from Misleading Marketing Regulations. As well as being accurate and honest, you must not make misleading comparisons with competitors, that includes:

using a competitor’s logo or trademark, or something very similar

comparing your product with a competitor’s product that’s not the same

Download ‘The Business Protection from Misleading Marketing Regulations 2008’ for more detail about the regulations that cover advertising to businesses.

Penalties

If you break the regulations (the regulations that cover advertising to businesses), you could be reported to a local Trading Standards office. You could be fined, prosecuted or imprisoned.

Advertising codes of practice

There are 2 advertising codes of practice that describe how businesses should advertise.

They (Advertising codes of practice) cover all kinds of promotional communications, depending where the advert or promotion will appear.

Non-broadcast media

The CAP non-broadcast code has rules that cover non-broadcast advertising (for example print, online), sales promotion and direct marketing (such as telesales and email).

The code (The CAP non-broadcast code) specifies standards for accuracy and honesty that businesses must stick to, including specific conditions, such as:

advertising to children

causing offence

political advertising

Broadcast media (for example TV, radio)

You must follow the CAP broadcast code, which covers issues including taste, decency and product placement.

As well as setting standards about accuracy and honesty businesses must stick to, they (The CAP non-broadcast code) also have rules about things like scheduling.

General broadcasting rules

You also need to follow rules about taste, decency, product placement etc that apply to all broadcasting.

These (the regulations that cover advertising to businesses) are called ‘broadcast codes’. Find out more about them (the regulations that cover advertising to businesses) on the Ofcom website.

Enforcing the rules

The rules are enforced by the Advertising Standards Authority (ASA).

Anyone who thinks advertising rules have been broken can complain to the ASA (the Advertising Standards Authority (ASA)) within 3 months of the advert appearing.

If an advert breaks the rules, it may be withdrawn. If the product does not match the description or the advert breaks the law, you could be prosecuted.

Describing your product

You must describe your product accurately. This means if you make a claim about your product, you must be able to prove what you say.

Prices

Your adverts must describe the actual cost accurately, including any ongoing or associated costs (like subscription fees) and taxes (such as VAT).

Direct marketing

You must check if customers want to be contacted by fax, phone, post or email, and give them the chance to object. You must be able to prove you’ve done this.

When you collect customer details, you must get their (customers) permission if you want to send them (customers) other offers or promotions.

You must also ask for their (customers) permission if you want to share their (customers) information with another organisation.

Letting customers opt out

Customers have the right to stop their information being used for direct marketing.

You must make it easy to opt out - for example by sending a ‘STOP’ text to a short number, or using an ‘unsubscribe’ link.

Telesales and fax marketing

You must say who you are when you make a telesales call, and give your address or phone number if you’re asked for it. The number for customers to call must be a freephone number.

You’re not allowed to send marketing faxes to individuals unless you’ve received their prior permission, but you can send unsolicited faxes to companies.

You must be able to prove that you’ve checked you’re not contacting anyone who does not want to be contacted.

Check who’s asked not to receive calls or faxes using the:

Telephone Preference Service

Fax Preference Service

It’s illegal to phone or fax someone registered with these services (Telesales and fax marketing) if you do not have their permission. You can be fined up to £500,000 for each unsolicited phonecall.

Automated calls

If you want to make automated calls - with pre-recorded phone messages - you must get the permission of the individual or business first.

Direct mail

Check that your mailing lists do not include anyone who’s asked not to receive direct mailing, using the Mail Preference Service.

Email marketing and text messages

You’re only allowed to send marketing emails to individual customers if they’ve given you permission.

Emails or text messages must clearly indicate:

who you are

that you’re selling something

what the promotions are, and any conditions

Check that you are not sending emails to anyone who’s asked not to receive them, using the Email Preference Service (the Mail Preference Service).

If you buy or rent a mailing list, ask the supplier if you have the right to use it for email marketing.

Every marketing email you send must give the person the ability to opt out of (or ‘unsubscribe from’) further emails.

You must tell customers if you add them to a list of people who do not want to be emailed.

Cookies

You must tell visitors to your website how your site uses cookies, and ask if they want to accept them.

The information should be easy to understand.

Find out more about cookies on the Information Commissioner’s Office website  and AboutCookies.org.

Customers can complain if you misuse their information, and you could be ordered to pay a fine or compensation.


Agricultural Sick Pay

Overview

Agricultural Sick Pay (ASP) means you’re paid at least the Agricultural Minimum Wage when you’re off work sick. It includes any Statutory Sick Pay you might be entitled to.

You only have the right to Agricultural Sick Pay (ASP) if you were employed before the rules changed on 1 October 2013 and it says so in your contract.

There are different rules for Agricultural Sick Pay in Scotland.

What you'll get

Number of months continuous employment when you went off sick | Maximum weeks you can claim Agricultural Sick Pay (ASP) per year

Up to 12 | 0

12 to 23 | 13

24 to 35 | 16

36 to 47 | 19

48 to 58 | 22

59 or more | 26

Working out how much you’ll get

Multiply the ‘maximum weeks you can claim ASP (Agricultural Sick Pay (ASP))’ in the table by the number of days you regularly work per week including any guaranteed overtime. This doesn’t include overtime you regularly work that isn’t guaranteed. This number tells you how many days you can claim over a 12 month period starting from the first day of sickness or injury that’s eligible.

The period you can claim for starts on the first full working day you’re unable to work and ends on the day before you return. This can be any day, including days you don’t usually work.

You must be paid at least your basic pay for all normal working hours (including guaranteed overtime) for each day you’re entitled to.

Away for longer than you’re entitled to claim for

If you’re away for longer than the number of weeks you’re entitled to claim for, you might be able to get Employment and Support Allowance or other benefits.

When you’ll be paid

You should be paid on your normal pay day. Your employer must pay your sick pay while you’re off work and immediately after you come back. Each payment should be for at least the amount your employer knows you’re entitled to (rather than guessing when you’ll return).

Eligibility

You only have the right to Agricultural Sick Pay if you were employed before the rules changed on 1 October 2013 and it says so in your contract.

You must have been continuously employed by the same employer for at least 52 weeks before the first day of your absence.

When you become entitled to Agricultural Sick Pay (ASP)

You won’t be paid for the first 3 days off sick unless you’re away for longer than 14 working days in total.

Sickness that counts for ASP

your own illness, whatever caused it

your own illness or incapacity caused by pregnancy or maternity

injuries which happened at work

injuries which happened travelling to or from work

recovering from an operation caused by an illness or injury suffered at work or travelling to or from work

If you’re sick because of another reason, you might be entitled to Statutory Sick Pay.

How to claim

Tell your employer about your sickness or injury and they (Your employer)’ll sort out your Agricultural Sick Pay (ASP). If you’re ill for longer than 8 days, you must give your employer a medical certificate (doctor’s note).

Further information

If you need advice, contact the pay and work rights helpline.


Planning permission for farms

When you need it

Farms are covered by the same planning regulations as other types of property. Some planning rules include special conditions for agricultural buildings and land.

You need planning permission if:

you want to change how you use your land or buildings from farming to something else

you want to build a house on the land

You will also usually need planning permission if you are applying for a grant to fund a project that needs a building or other development.

When you don’t need it (planning permission)

You don’t need planning permission:

for farming operations

to use buildings already on your land for farming purposes

to change the inside of a building, or make small alterations to the outside - eg installing an alarm box

if there are permitted development rights

Before starting work on the project, always check with:

your local planning authority in England and Wales

your local planning authority in Scotland

you local area planning office in Northern Ireland

If you don’t get planning permission when you need it you may have to stop work on the development or demolish it.

Apply for planning permission

In England and Wales, you can apply online at the Planning Portal.

In Scotland you can apply online at ePlanning Scotland.

In Northern Ireland, you apply for planning permission to your local area planning office.

Permitted development

Permitted development means that if your farm is 5 hectares or more, you have the right to:

erect, extend or alter a building

carry out excavations and engineering operations needed for agricultural purposes - though you may still require approval for certain details of the development.

The types of permitted development include:

temporary uses of land

agricultural buildings below a certain size

forestry buildings

caravan sites and related buildings in some circumstances

Check with your local planning authority (or local area planning office in Northern Ireland) before making use of permitted development rights to make sure your development won’t need planning permission.

The Agricultural Document Library (ADLib) has policy planning guidance on permitted development and farms.

Appeals

The way you appeal and the deadlines for appealing are different depending on which country you’re in. See the relevant planning guide for more information:

England and Wales

Scotland


Defend your intellectual property

Overview

It’s your responsibility to defend your intellectual property (IP) and to take action if someone’s used it without permission (known as ‘infringement’).

Examples of IP (your intellectual property (IP)) infringement include when someone:

uses, sells or imports your patented product or process

uses all or some of your work under copyright without your permission

makes, offers or sells your registered design for commercial gain

uses a trade mark that’s identical or similar to one you’ve registered

You can take the following steps.

Get the other party (someone) to stop using your IP (your intellectual property (IP)) or come to an agreement with them (someone), for example license your IP (your intellectual property (IP)).

Use mediation or another type of dispute resolution.

Take legal action if you can’t resolve the dispute by other means.

You may want to get help from an IP (your intellectual property (IP)) professional, such as a solicitor. The Intellectual Property Office (IPO) can also help.

Report IP (your intellectual property (IP)) crime

It can be a criminal offence to copy or use copyright material and registered trade marks and designs without permission.

Report suspected IP crime to Trading Standards by contacting Citizens Advice.

You can also report it (suspected IP crime) anonymously through:

Crimestoppers

Action Fraud

Get help and advice

An intellectual property (IP) professional can give you legal advice on a dispute, or act on your behalf.

Find an IP (your intellectual property (IP)) professional through organisations including:

The Chartered Institute of Patent Attorneys

The Chartered Institute of Trade Mark Attorneys

The Law Society (England and Wales)

The Law Society of Scotland

The Law Society of Northern Ireland

Contact the Intellectual Property Office (IPO)

You can contact IPO (The Intellectual Property Office (IPO)) for:

an opinion on whether your patent or supplementary protection certificate is being infringed - it costs £200

to start legal proceedings over some types of IP (your intellectual property (IP)) dispute (this does not include copyright infringement)

general advice on IP (your intellectual property (IP))

Come to an agreement

If someone is using your IP without your permission you can contact them and ask them to stop.

You can be sued for making unjustified threats. You may want to seek legal advice before contacting the other party.

Make a deal

You can offer to make a deal with the other party, which is usually cheaper and quicker than going to court.

Read the guidance on how to license, sell, mortgage and market your:

copyright

patent

design

trade mark

You can also come to a coexistence agreement with someone who has a similar trade mark.

Use a mediator

You can use a mediator if you can’t come to an agreement over an intellectual property (IP) dispute.

Mediation can be used in most IP (your intellectual property (IP)) disputes. This includes disputes about:

trade marks

copyright

designs

patents

Mediation is a way of resolving disputes without going to court. It’s cheaper and quicker than taking legal action and the outcome is usually beneficial to all parties.

Mediators provide an independent view on a dispute. They can’t make a decision for you, but they can help to find a solution that both parties accept.

Discussions with a mediator are confidential and can’t be used in court later if the dispute (a dispute) isn’t resolved.

IPO mediation service

The Intellectual Property Office (IPO) has its own mediation service.

What you will pay for mediation depends on the type and length of mediation session.

Read guidance on IPO’s (The Intellectual Property Office (IPO)) mediation service (its own mediation service), including information on fees.

Other mediators you can use

You can also use the:

Civil Mediation Council (England and Wales)

Scottish Mediation Network

Northern Ireland Mediation

Take legal action

You can file legal proceedings either through the Intellectual Property Office (IPO) or through the courts.

Some types of proceedings can only be filed through one or the other. For example, copyright infringement claims can only be filed through the courts.

A court will expect you to have tried to resolve your dispute - possibly using mediation - before starting legal proceedings.

You can pay an Intellectual Property Professional to help you.

File through IPO (The Intellectual Property Office (IPO))

Contact IPO (The Intellectual Property Office (IPO)) for more information on filing through them (The Intellectual Property Office (IPO)).

File through the courts in England and Wales

The court you go to depends on the nature, complexity and value of your claim.

Claims below £10,000

Use the Intellectual Property Enterprise Court (IPEC) small claims track if your claim is for  less than £10,000 and for infringement of one of the following:

copyright

passing off

trade marks

breach of confidence

unregistered design rights

You don’t need a lawyer to use the IPEC small claims track.

Claims up to £500,000

You can take a case for any IP right to the Intellectual Property Enterprise Court (IPEC) (Intellectual Property Enterprise Court) if you do not wish to claim more than:

£50,000 for legal costs

£500,000 for damages

If you’re claiming more than £500,000 in damages

Use the Chancery Division of the High Court of England and Wales - there are no limits to legal costs or damages you can claim.

File through the courts in Scotland

Use the Court of Session if your claim is complex or valuable - there are no limits to legal costs or damages you can claim.

File through the courts in Northern Ireland

You can use the Chancery Division of the High Court of Northern Ireland (the High Court of England and Wales) if your claim is complex or valuable - there are no limits to legal costs or damages you can claim.


Register a design

Check if you can register your design

You can register the look of a product you’ve designed to stop people copying or stealing it.

The look of your design (the look of a product you’ve designed) includes the:

appearance

physical shape

configuration (or how different parts of a design are arranged together)

decoration

What you’ll get

Registering your design:

protects any aspect of your design, for example both the product’s (a product you’ve designed) shape and decoration

gives you the right to prevent others from using it (a product you’ve designed) for up to 25 years - you have to renew your registered design every 5 years

makes taking legal action against infringement and copying more straightforward

Once registered you can display your registration number on your design (your registered design).

Shapes of objects may already be automatically protected by design right, but it’s easier to protect your design if you register it.

What you can and cannot register

To register your design, it must:

be new

not be offensive (for example feature graphic images or words)

be your own intellectual property

not make use of protected emblems or flags (for example the Olympic rings or the Royal Crown)

not be an invention or how a product works - you’ll need a patent instead

You cannot protect the functionality of a design - for example a chair that folds down more quickly than others of the same kind.

Search the registers

Search all of the following design registers to check if your design is unique:

UK-registered designs

EU Intellectual Property Office (EUIPO)

World Intellectual Property Organisation (WIPO)

You can ask the Intellectual Property Office (Intellectual Property Office (EUIPO) to search for you for £24.

Prepare your illustrations

Your illustrations should:

show the design as it appears to the eye, using photographs, line drawings, computer-aided design (CAD) or rendered CAD

show the design against a plain background, with no details hidden by shadows or reflections

not contain text, measurements or other technical information

not contain more than one view of the design

not include anything that is not part of the design, for example another object or your hand

be the same type, not a mixture (for example, all line drawings or all photographs)

include the complete pattern and enough to show how the pattern repeats, if you want to register a surface pattern

Include up to 12 illustrations if you’re applying online, with one view per file. Apply by post if you need to show more than 12 illustrations.

If you’re applying by post, your illustrations should be on plain A4 paper.

If your application is shown in colour, or contains tonal contrast, the Intellectual Property Office (Intellectual Property Office (EUIPO) will assume that those elements are intended to form part of your design (unless you’ve added a ‘disclaimer’).

Colour included in these diagrams is used for illustrative purposes only.

You may need to add more information to your illustrations to make it clear what you want to protect.

If you're only registering part of an illustration

You can add more information if you only want to register:

part of your illustration

the shape, not the colour or surface pattern

You can either show or explain:

which parts of an illustration you want to protect - this is called a ‘limitation’

the parts of an illustration you do not want to protect - this is called a ‘disclaimer’

You can do this by ‘greying out’ or circling parts of the illustration (an illustration), or by adding a line of text.

Apply

Apply online

You can register your design online. It’s cheaper than applying by post.

Number of designs | Fee

One | £50

Up to 10 | £70

Up to 20 | £90

Up to 30 | £110

Up to 40 | £130

Up to 50 | £150

You cannot claim back VAT as the fee is out of scope.

Apply by post

Your application should include the following documents:

a completed application form - read the guidance notes before applying

your prepared illustrations

Number of designs | Fee

One | £60

Each additional design | £40

After you’ve applied

The Intellectual Property Office (Intellectual Property Office (EUIPO) will examine your application within 8 weeks (40 working days).

If there are no objections and you have not asked to defer your registration, your design will be registered immediately.

If there are any objections, you have 2 months to respond.

You can request a hearing if you:

think your application has been dealt with unfairly

disagree with the decision about your design

Your design will be added to the list of registered designs and made public. You can choose for it (your design) not to be made public by deferring your registration (register).

Send forms and responses

Send all forms, changes to your application or hearing requests to:

How long it lasts

You must renew your design registration every 5 years to keep it protected.

Use your design

Once registered you can license, sell or mortgage your design.

Defer your registration

You might want to defer registering your design, for example if you need more time to develop and market your product before it becomes public.

You can ask that your design is not registered for up to 12 months when you apply.

You must register a deferred design within 12 months of applying or your application will be cancelled and you’ll have to reapply, including paying the fee again.

When you’re ready to register your design

Post a deferred design registration form for each design to request registration. The address is on the form.

Your design will be registered from the date you first filed your application.

The fee to register a deferred design is £40.

You will not get the full protection of being registered until your application is registered and published.


Dispose of business or commercial waste

Your responsibilities

You must:

keep waste to a minimum by doing everything you reasonably can to prevent, reuse, recycle or recover waste (in that order) - get help to do this

sort and store waste safely and securely

complete a waste transfer note for each load of waste that leaves your premises

check if your waste carrier is registered to dispose of waste

not allow the waste carrier (your waste carrier) to dispose of your waste illegally (and report them (your waste carrier) to Crimestoppers if they (your waste carrier) do)

You have extra responsibilities if you’re dealing with hazardous waste.

What counts as business waste

Any waste that comes from a commercial activity is business waste. If you use part of your home to run your business then any waste from that part is business waste.

Business waste also includes any waste that comes from:

construction

demolition

industry

agriculture

Check what you need to do in Northern Ireland, Scotland and Wales.

Disposing of your own waste

You must register as a waste carrier if you want to dispose of your own waste regularly. Apply to register in:

England

Wales

Scotland

Northern Ireland

Depending on what you’re doing, you may also need to apply for a waste permit.

Moving waste between countries

You cannot move waste between countries for disposal, for example to send it to landfill. You can usually only import or export waste to recover it, such as using waste to produce energy.

Read the guide on waste imports and exports.

Sorting and storing waste

You must store waste safely and securely. To do this:

store waste in a secure place

use suitable containers that will stop waste escaping

label containers clearly with the type of waste they (suitable containers that will stop waste escaping) contain

use covers to stop waste blowing away

use waterproof covers if rain could cause contaminated run-off or prevent the waste from being reused

You have extra responsibilities if you’re storing hazardous waste.

Store different types of waste separately, so that:

they (different types of waste) do not contaminate each other

they (different types of waste) can be reused more easily

you can complete the waste transfer note correctly

Waste transfer notes

For each load of non-hazardous waste you move off your premises, you need a waste transfer note or a document with the same information, such as an invoice.

Register online to:

fill in a waste transfer note for a single load of waste

create a season ticket for a series of loads

Or download a waste transfer note to fill in and sign on paper.

Your business and the business taking your waste both need to:

Fill in the sections of the waste transfer note that apply to you.

Sign it (the waste transfer note).

Keep a copy for 2 years.

Show it (the waste transfer note) to an enforcement officer from your local council or the Environment Agency if asked.

You must include enough information to help the business taking your waste to handle and dispose of it (waste) safely.

Contacts

Contact the organisation in your region if you have any questions about business and commercial waste.

England

Scotland

Wales

Northern Ireland


Preventing air pollution

Local controls

Your local council can introduce extra controls on emissions if there are air quality problems in your area.

Air Quality Management Areas

If air quality falls below required standards, your council will declare an Air Quality Management Area (AQMA) and plan for improvements.

Check if your business is in an AQMA and if you’re affected by:

road charging

parking restrictions

increased restrictions on waiting and loading times

taxes to encourage moving goods by rail

the review of planning applications by a pollution control team

Smoke control areas

Your council can also declare a smoke control area. This means you can only use authorised fuels, or exempted furnaces and boilers. Chimney smoke is not allowed, with only a few exceptions.

You could be fined up to £1,000 for each offence.

If you’re a contractor working at different locations you should always check if you’re in a smoke control area.

Dark smoke

The darker the smoke, the more polluting it tends to be. Smoke darker than a specified shade of grey is officially classified as ‘dark smoke’.

The Ringelmann chart is used to define dark smoke. The chart has 5 shades of grey with 0 being clear and 5 being black. Smoke is considered ‘dark’ if it is shade 2 or darker.

Chimney and boiler restrictions

You mustn’t release dark smoke from your premises, including from:

chimneys serving furnaces

fixed boilers or industrial plants, whether they’re attached to buildings or not

There are some exemptions if emissions won’t damage health or cause a nuisance.

Boilers and furnaces

You need a permit for most generators, furnaces and boilers.

Get a permit

The permit you need depends on the type and amount of fuel you’re burning.

Part A(1) environmental permit

You’ll need a Part A(1) environmental permit if your appliances:

have an aggregated rated thermal input of 50 megawatts (mw) or more

burn waste oil, recovered oil or any fuel made from waste, with a rated thermal input of 3 to 50 mw

Get a Part A(1) permit from:

Environment Agency if you’re in England

Natural Resources Wales (NRW)

Scottish Environment Protection Agency (SEPA)

Part B environmental permit

You’ll need a Part B environmental permit if your appliances:

have a rated thermal input of 20 to 50 mw

burn waste excluded from the Industrial Emissions Directive (IED) with a rated thermal input of 0.4 to 3 mw

Get a Part B permit from:

your local council if you’re in England and Wales

SEPA if you’re in Scotland

You’ll need a Small Waste Incineration Plant (SWIP) environmental permit if your appliance can burn either:

less than 10 tonnes per day of hazardous waste

less than 3 tonnes per hour of non-hazardous waste (equivalent to 72 tonnes per day)

Get a SWIP environmental permit from your local council.

Installing furnaces

Your local council must approve:

the use of a new non-domestic furnace in a building, fixed boiler or industrial plant

changes to an existing furnace

Contact your local council about getting approval for grit and dust arrestment equipment for your furnace if it’s going to be used to burn:

pulverised fuel

any other solid matter at a rate of 45.4 kilograms (kg) or more an hour

liquid or gaseous matter at a rate equivalent to 366.4 kilowatts (kw) or more

You might not need approval if your boiler won’t create emissions that can damage health or cause a nuisance. Contact your local council to check if you’re exempt.

Chimney height requirements

Your chimney must be high enough to prevent smoke, grit, dust, gases and fume emissions from damaging health or causing a nuisance. Your local council can refuse your application if your chimney isn’t high enough.

You must apply for chimney height approval if your boiler’s fuel consumption either:

exceeds 45.4 kg of solid fuel an hour

exceeds 366.4 kw of liquid or gas fuel

If your approval application is refused your local council will tell you the minimum chimney height you need.

A chimney may be exempt if it’s used as part of:

a temporary replacement, for example if the boiler or furnace is being repaired

a temporary source of heat or power for building works

an auxiliary plant to bring the main plant up to operating temperatures

a mobile source of heat or power for agricultural purposes

If the use of your chimney changes you must re-apply for approval.


Maritime safety: weather and navigation

Maritime Safety Information broadcasts

HM Coastguard regularly broadcasts Maritime Safety Information (MSI) by radio. MSI includes:

information on wind strength and direction

warnings of restricted visibility

updates on sea conditions

navigational guidance and warnings

MSI (Maritime Safety Information (MSI)) broadcasts may be interrupted or delayed due to search and rescue operations.

You must check MSI (Maritime Safety Information (MSI)) and other weather and tide information to avoid collisions and accidents at sea. You must also make sure that you understand any navigational guidance or warnings that are broadcast to your ship.

How to receive MSI (Maritime Safety Information (MSI))

MSI (Maritime Safety Information (MSI)) is broadcast:

by NAVTEX (Navigational telex) out to 270 miles

on VHF out to 30 miles

on MF out to 150 miles

Read the Maritime and Coastguard Agency (MCA) guide to maritime safety information, which includes information on broadcast frequencies.

Weather and tide information

Weather information at sea

Find information about conditions at sea from The Met Office provides useful information about conditions at sea, including:

a shipping forecast and gale warnings

marine observations which give information on wave height, visibility and sea temperature

Longer-term weather outlooks

You can get an extended outlook with information up to 5 days in advance on the 518 NAVTEX service.

Information about tides

The UK Hydrographic Office provide information on tides through the Admiralty Easy Tide Service.

Navigational guidance and warnings

You can get navigational information by radio from:

navigational warnings, broadcast on either NAVTEX (NAVTEX (Navigational telex)) or Inmarsat SafetyNET

NAVAREA (I) warnings, broadcast through EGC SafetyNET

UK coastal navigational warnings broadcast on VHF and MF on selected aerials at 4-hourly intervals

Read more about maritime safety broadcast times and medical advice calls.

In-force navigational warnings are shown on the UK Hydrographic Office (UKHO) (The UK Hydrographic Office) website.

Reporting navigational hazards

You may get warnings about:

damaged or broken lights, fog signals, buoys and navigational aids that affect main shipping lanes

wrecks, reefs, rocks and shoals that might be a danger to main shipping lanes

drifting hazards, such as derelict ships, mines, ice

unexpected changes or closures of established routes

cable or pipe laying, naval exercises or underwater operations that might be a danger for shipping lanes

problems with radio navigation, radio or satellite maritime safety information services

areas to avoid where search and rescue and anti-pollution activities are happening

Contact the United Kingdom Hydrographic Office (UKHO) Radio navigational warning helpline if you’ve spotted any of these hazards or want to ask about them.

You’ll have to contribute toward the cost of broadcasting any necessary warnings if you’re responsible for causing a navigational hazard.

Navigating safely

Safe navigation is particularly important in adverse weather and sea conditions.

Read more about keeping a safe navigational watch on merchant ships.

Navigation lights, shapes and sound signals

Your ship must comply with the requirements for navigation lights and other equipment in the ‘Merchant Shipping (Distress Signals and Prevention of Collisions) Regulations’.

Restricted visibility

Read information on navigating in restricted visibility.

High-speed craft

Read information on controlling high-speed craft in adverse sea conditions.

Navigating in the Dover Strait

The Dover Strait is one of the busiest shipping lanes in the world. The Dover Strait (the Dover Strait) Traffic Separation Scheme (TSS) exists to help ships crossing the Dover Strait to navigate safely and avoid collisions.

Read information about the TSS (The Dover Strait (the Dover Strait) Traffic Separation Scheme (TSS)) and guidance for ships in the Dover Strait.

The Dover Strait (the Dover Strait) and Channel Navigation Information Service (CNIS)

The Dover CNIS provides a 24-hour radio and radar service for all shipping in the Dover Strait.

Dover CNIS (The Dover CNIS) broadcasts information in the Dover (the Dover Strait) TSS (The Dover Strait (the Dover Strait) Traffic Separation Scheme (TSS)) area every 60 minutes (30 minutes if visibility drops below 2 miles). You can find these on VHF radio channel 11.

Dover CNIS (The Dover CNIS) broadcasts information on:

weather and sea conditions

navigational hazards, like hampered vessels

misplaced or defective navigational aids

deep draught bulk carriers and tankers

vessels under tow

surveying vessels

unorthodox crossings, such as cross-channel swims

Information is also broadcast about any ship that appears to be breaking the
International Regulations for the Prevention of Collisions at Sea to warn other ships of a potential hazard.

Ships using the TSS (The Dover Strait (the Dover Strait) Traffic Separation Scheme (TSS)) are automatically tracked by radar. This information can be used in a prosecution if any ship breaks the law.

Voyage data recorders

A voyage data recorder (VDR), often known as the ship’s ‘black box’, collects and stores information over the course of a ship’s journey, including:

the ship’s (a ship’s) position

audio from the ship’s (a ship’s) bridge

the ship’s speed and heading

depth under the keel

VHF radio communications

All VDRs must be tested after installation and then inspected every year.

Find out more about the requirements for voyage data recorders.

The Global Maritime Distress and Safety System

The Global Maritime Distress and Safety System (GMDSS) (The Global Maritime Distress and Safety System) is a maritime communications system used for:

emergency and distress messages

vessel-to-vessel routine communications

vessel-to-shore routine communications

If you own commercial ships with over 300 gross tonnage, or certain smaller craft, fit them with GMDSS equipment.

Most offshore yacht races also now insist that competing yachts are GMDSS-equipped.

Read the Merchant Shipping (Radio Installations) Regulations for more information on who has to fit GMDSS.

Digital Selective Calling (DSC) for pleasure craft

It’s voluntary for small leisure craft to have GMDSS, but HM Coastguard strongly recommends that pleasure craft install GMDSS with DSC (Digital Selective Calling (DSC) for pleasure craft).

DSC (Digital Selective Calling (DSC) for pleasure craft) is a tone-signalling system with the ability to include other information like:

a vessel’s identification number

the purpose of the call

your position

the channel you want to speak on

Register 406 MHz beacons

A 406 megahertz (MHz) beacon can send a distress signal via satellites to alert search and rescue authorities to your location. There are 3 types:

Emergency Position Indicating Radio Beacons (EPIRBs) for ships and boats

Emergency Locator Transmitters (ELTs) for aircraft

Personal Locator Beacons (PLBs) for personal use

You must register your 406 MHz beacon with the coastguard (HM Coastguard) and keep your registration up to date.

If your beacon is activated and a distress signal received, the search and rescue authorities will contact you using the information on the register (register).

You must provide an emergency contact who will be called if you’re unreachable.

Notify the coastguard (HM Coastguard) of changes to your beacon or your vessel - this will help to locate you in an emergency.

Register or update a registration

You can register or update a registration online.

Registration and updates are free.

Contact the UK Beacon Registry for help with registering.

Navigation equipment for small commercial vessels

Small commercial ships should keep a listening watch on VHF channel 16 for any coastguard (HM Coastguard) announcements.

You should fit VHF DSC (Digital Selective Calling) if your ship needs a fixed VHF channel to receive these broadcasts.

All new vessels and all those replacing VHF radios must have VHF DSC (VHF DSC (Digital Selective Calling)) installed.

Radio installation

You must mount any radio aerials as high as you can to get the best possible reception. If your main aerial is fitted to a mast, you should also provide an emergency aerial.

Contact the Maritime and Coastguard Agency (MCA) if you’re not sure of the VHF coverage in the area where you’ll be operating.

You must make sure that you’re able to charge the batteries that charge the ships’ radio equipment and that they’re protected from flooding.

Your fixed radio installation should be marked with:

the ship’s call sign

codes for the use of the radio

Maritime Mobile Service Identity (MMSI) number (where applicable)

You should also have a card giving information on radio distress, urgency and safety procedures in full view of the radio operating position.

Navigation lights, shapes and sound signals

Your ship must meet the requirements of the Merchant Shipping (Distress Signals and Prevention of Collisions) Regulations.

Small vessels may be exempt from certain requirements, for example if:

you only operate between sunrise and sunset or in favourable weather, in which case you do not have to carry navigation lights

your vessel is less than 12 metres in length, in which case you do not have to carry sound signalling equipment

Read the rules in section 17 of MGN 280 on navigation lights, shapes and sound signals for small commercial vessels. Rules for other navigational equipment are detailed in section 18.


Tax credits if you leave or move to the UK

Your family lives abroad

If your partner is outside the UK and you do not have children, check the Working Tax Credit guidance for information on whether you can continue to claim.

You have a child who lives abroad

If you already get Working Tax Credit and want to add Child Tax Credit to your claim, check if you’re eligible.

If you already get Child Tax Credit, you may be able to make a claim for an additional child if:

you are working in the UK

the child is living in the EEA or Switzerland

you are supporting the child

You must also be one of the following:

an EEA or Swiss citizen who has settled or pre-settled status under the EU Settlement Scheme

an EEA or Swiss citizen who had a right to reside in the UK on 31 December 2020

a family member of an EEA or Swiss citizen (who has settled or pre-settled status under the EU Settlement Scheme or had a right to reside in the UK on 31 December 2020) and you are residing in the UK

a person with dual nationality, one of which is nationality of an EEA country or Switzerland (the EEA or Switzerland)

covered by any of the other conditions in the Withdrawal Agreement with the EEA and Switzerland (the EEA or Switzerland)

You usually cannot claim for a child who lives outside the EEA or Switzerland. There’s an exception if your partner is a Crown servant posted abroad.

You must let HMRC know within a month if your partner or child join you in the UK. This is because your tax credits payments may change.

Your partner gets benefits in an EEA country or Switzerland

If you’ve got children and your partner gets benefits paid by an EEA country or Switzerland (the EEA or Switzerland), this may affect your tax credits. You must tell HMRC if you or your partner are paid benefits by an EEA country or Switzerland.

Some benefits are counted as income, for example benefits paid because of unemployment.

Going abroad

Your tax credits will stop if you expect to be away for one year or more.

You may still qualify for tax credits if you go abroad for a short period, for example on holiday or for medical treatment.

Reason for leaving | How long you can get tax credits for

Medical treatment for yourself, your partner or your child | Up to 12 weeks

Death of your partner, a child or close relative of either you or your partner | Up to 12 weeks

Any other reason, for example holidays or business | Up to 8 weeks

If your trip is going to last longer than 8 or 12 weeks, contact HM Revenue and Customs (HMRC) (HMRC) within a month. Your tax credits will end unless:

you get UK benefits or State Pension and you live in another European country with a child

you work and pay National Insurance contributions in the UK, but your family lives in another European country

You live outside the UK

You may continue to get tax credits if you’re a Crown servant posted overseas or you live abroad with your child and get UK benefits or the State Pension.

You’re a Crown servant posted overseas

You may continue to get tax credits, just as if you were living in the UK. HM Revenue and Customs (HMRC) (HMRC) will treat you as being in the UK if any of the following applies:

you are, or were just before you were posted abroad, ‘ordinarily resident’ in the UK

you’ve had a series of postings abroad, with no breaks in between - and you are or were ‘ordinarily resident’ in the UK immediately before the first of those postings

you were in the UK just before you were posted abroad and the reason you were in the UK was connected to your posting - this can apply to a single posting or to a series of postings

Ordinarily resident

Ordinarily resident means you normally live in the UK, and plan to stay here for the time being. When HMRC decides if you’re ordinarily resident in the UK they (HMRC)’ll look at things like:

where your settled home is

where your close family live

why you came to the UK

if you plan to leave the UK permanently in the next 2 or 3 years

Your partner’s a Crown servant posted overseas

You may continue to get tax credits if your partner’s a Crown servant posted outside the UK and you:

live with your partner while they work abroad

live in the UK while your partner works abroad

You do not need to be ordinarily resident in the UK during the time you’re with your Crown servant partner overseas.

You have a child - and get UK benefits or State Pension

If none of the sections above (the following) apply to you, you may continue to get Child Tax Credit (or add it to an existing Working Tax Credit claim) if you and your child (a child) live in a European Union (EU) member state and you get State Pension or one of the following benefits:

Incapacity Benefit

State Pension

Widow’s Benefit

Bereavement Benefit

Industrial Injuries Disablement Benefit

contribution-based Employment and Support Allowance

Severe Disablement Allowance

You will not be able to get Child Tax Credit if you do not live in an EU (European Union (EU)) member state, unless you (or your partner) are a Crown servant posted abroad.

Moving to the UK

You must have been living in the UK for 3 months before you were eligible to claim Child Tax Credit if you moved to the UK on or after 1 July 2014 and do not have a job. This does not apply if you:

are a family member of someone who works or is self-employed

are a refugee

have been granted discretionary leave to enter or stay in the UK and you can get benefits

have been given leave to stay as a displaced person and you can get benefits

have been given to leave to stay and have applied for settlement as a victim of domestic violence

have been granted humanitarian protection

were made redundant in the UK (or your family member was) and you’re looking for a job or in training

were working in the UK before but temporarily cannot work because of your health or an accident

have been abroad for less than a year but usually live in the UK and were claiming Child Tax Credits before moving

have been abroad for less than a year but usually live in the UK and were in the UK for at least 3 months before moving

paid Class 1 or Class 2 National Insurance contributions while you were working abroad, and paid these in the 3 month period before returning to the UK

Cross-border workers

You may continue to get tax credits if you regularly travel from:

another country to work in the UK

the UK to work in another country

Working Tax Credit

You may continue to get Working Tax Credit if you live in:

an EEA country (including Switzerland) and work in the UK

the UK and work in an EEA country (including Switzerland)

Child Tax Credit

You and your partner - if you have one - may continue to get Child Tax Credit for your children if:

you work in the UK

you pay National Insurance as a worker here

your child lives in an EEA country or in Switzerland

your child is living with your partner or someone else and they depend on you to support them

Childcare costs

You can usually claim help for your childcare costs through the childcare element of Working Tax Credit.

To qualify your children must either:

be in registered or approved childcare in the UK

be in childcare approved by a Ministry of Defence accreditation scheme abroad - if you’re a Crown servant posted abroad

Immigration control

You usually cannot get tax credits if you’re ‘subject to immigration control’, although there are some exceptions. You’ll still need to meet the other qualifying rules, for example work the right number of hours.

When you arrived in the UK your passport may have been stamped. The stamp shows the conditions of your stay in the UK, for example ‘no recourse to public funds’. Public funds include tax credits and most benefits.

Exceptions

You may continue to get tax credits if:

your partner lives in the UK and is not subject to immigration control

one of the examples below applies to you or your partner

You have permission to stay in the UK because someone else supports you

You may continue to get tax credits if someone else is responsible for your maintenance while you’re in the UK. This means they pay for your upkeep and provide you with somewhere to live. This person is often called your ‘sponsor’, and could be a friend, employer or relative.

All of the following must apply:

your sponsor has given the Home Office a written statement saying that they’re sponsoring you

your sponsor has permission to stay in the UK

you’ve been living permanently in the UK for at least 5 years, either since you came into the UK or since you started being sponsored (whichever date is later)

You may also continue to get tax credits if you’ve been living in the UK for fewer than 5 years, but:

your sponsor has died

all your sponsors - if you had more than one - have died

You’re from Albania, Morocco, San Marino or Tunisia

You cannot get Working Tax Credit.

You may continue to get Child Tax Credit if you’re either working in the UK or you’re not working because you’re:

retired

pregnant or looking after children

sick or disabled or your partner has died

You’re from Turkey

To continue to get Working Tax Credit you need to be lawfully present in the UK and a Turkish national.

retired

pregnant or looking after children

You’re from North Macedonia

You may continue to get Working Tax Credit if you’re a national of North Macedonia. You’ll need to be lawfully present in the UK.

You cannot normally get Child Tax Credit. However, you may continue to if you’ve been getting payments for your children through Income Support or income-based Jobseeker’s Allowance.

You claimed asylum before 5 February 2006

You may continue to get Child Tax Credit if you received financial support for your children through Income Support or income-based Jobseeker’s Allowance.


Children with special educational needs and disabilities (SEND)

Overview

Special educational needs and disabilities (SEND) can affect a child or young person’s ability to learn. They can affect their:

behaviour or ability to socialise, for example they (a child or young person’s) struggle to make friends

reading and writing, for example because they (a child or young person’s) have dyslexia

ability to understand things

concentration levels, for example because they (a child or young person’s) have ADHD

physical ability

Who to talk to

If you think your child may have special educational needs, contact the SEN co-ordinator, or ‘SENCO’ in your child’s school or nursery.

Contact your local council if your child is not in a school or nursery.

Your local Information, Advice and Support (IAS) Service can give you advice about SEND.

Support your child can receive

Your child may be eligible for:

SEN support - support given in school, like speech therapy

an education, health and care (EHC) plan - a plan of care for children and young people aged up to 25 who have more complex needs

If you or your child got support before September 2014 this will continue until your local council changes it to an EHC plan.

Special educational needs support

Your child will get SEN support at their school or college.

Your child may need an education, health and care (EHC) plan if they need more support than their school provides.

Children under 5

SEN support for children under 5 includes:

a written progress check when your child is 2 years old

a child health visitor carrying out a health check for your child if they’re aged 2 to 3

a written assessment in the summer term of your child’s first year of primary school

making reasonable adjustments for disabled children, like providing aids like tactile signs

Nurseries, playgroups and childminders registered with Ofsted follow the Early Years Foundation Stage (EYFS) framework. The framework makes sure that there’s support in place for children with SEND.

Talk to a doctor or health adviser if you think your child has SEND but they do not go to a nursery, playgroup or childminder. They’ll tell you what support options are available.

Children between 5 and 15

Talk to the teacher or the SEN co-ordinator (SENCO) if you think your child needs:

a special learning programme

extra help from a teacher or assistant

to work in a smaller group

observation in class or at break

help taking part in class activities

extra encouragement in their learning, for example to ask questions or to try something they find difficult

help communicating with other children

support with physical or personal care difficulties, for example eating, getting around school safely or using the toilet

Contact the college before your child starts further education to make sure that they (Young people aged 16 or over in further education) can meet your child’s needs.

The college and your local authority will talk to your child (your child’s) about the support they need.

Extra help

An education, health and care (EHC) plan is for children and young people aged up to 25 who need more support than is available through special educational needs support.

EHC plans identify educational, health and social needs and set out the additional support to meet those needs.

Requesting an EHC assessment

You can ask your local authority to carry out an assessment if you think your child needs an EHC plan.

A young person can request an assessment themselves if they’re aged 16 to 25.

A request can also be made by anyone else who thinks an assessment may be necessary, including doctors, health visitors, teachers, parents and family friends.

If they (The college and your local authority) decide to carry out an assessment you may be asked for:

any reports from your child’s school, nursery or childminder

doctors’ assessments of your child

a letter from you about your child’s (your child) needs

The local authority (The college and your local authority) will tell you within 16 weeks whether an EHC plan is going to be made for your child (your child’s).

Creating an EHC plan

Your local authority will create a draft EHC plan and send you a copy.

You have 15 days to comment, including if you want to ask that your child goes to a specialist needs school or specialist college.

Your local authority has 20 weeks from the date they (your local authority) receive the request for the assessment to give you the final EHC plan.

Disagreeing with a decision

You can challenge your local authority about:

their (your local authority) decision to not carry out an assessment

their (your local authority) decision to not create an EHC plan

the special educational support in the EHC plan (an EHC plan)

the school named in the EHC plan (an EHC plan)

If you cannot resolve the problem with your local authority, you can appeal to the Special Educational Needs and Disability (SEND) Tribunal.

Personal budgets

You may be able to get a personal budget for your child if they have an EHC plan or have been told that they need one.

It (Personal budgets) allows you to have a say in how to spend the money on support for your child.

There are 3 ways you can use your personal budget. You can have:

direct payments made into your account - you buy and manage services yourself

an arrangement with your local authority or school where they hold the money for you but you still decide how to spend it (sometimes called ‘notional arrangements’)

third-party arrangements - you choose someone else to manage the money for you

You can have a combination of all 3 options.

Independent support for children of all ages

Independent supporters can help you and your child through the new SEN assessment process, including:

replacing a statement of special educational needs with a new EHC plan

moving a child from a learning difficulty assessment (LDA) to an EHC plan

You can find out how to get local support through:

Council for Disabled Children

Information, Advice and Support Service Network

your local authority website and search for ‘Local Offer’

If your child got support before September 2014

Your child will move to an education, health and care (EHC) plan. This will normally happen at a planned review, or when your child moves school. Your council will tell you which.

Your child will already be getting SEN support if they used to get help through:

School Action or School Action Plus

Early Years Action or Early Years Action Plus

Support after your child leaves school

If your child has a statement of special educational needs, they’ll have a ‘transition plan’ drawn up in Year 9. This helps to plan for their future after they leave school.

They (your child)’ll continue to get support during further education. Your child can also ask for an EHC assessment if they need more help than the school or college can provide.

Help and advice

You can call the Contact a Family helpline for help and advice.

You can also get help from Independent Parental Special Education Advice (IPSEA).