Make a court claim for money

How to make a claim

You can apply to a county court to claim money you’re owed by a person or business.

This (apply) is known as making a court claim. It (apply) often used to be known as taking someone to a ‘small claims court’.

A mediation service could be quicker and cheaper than going to court. Mediation is when an impartial person helps both sides work out an agreement.

The process is different in Scotland and Northern Ireland.

Make a claim

Make your claim online if you’re claiming for a fixed (‘specified’) amount of money.

Download and fill in a paper claim form N1 if you’re claiming for an unspecified amount of money.

You can also use the paper claim form (a paper claim form N1) to claim for a fixed amount.

Send the paper form (a paper claim form N1) to the County Court Money Claims Centre.

You must pay a court fee when you make a claim.

What happens next

You might have to go to a court hearing if the other person or business (the ‘defendant’) denies owing the money and you disagree with their (a person or business) response.

You can get the court to order them (a person or business) to pay if they (a person or business):

do not respond to your claim

admit they (a person or business) owe you but do not pay

If they (a person or business) still do not pay, you can ask the court to take further steps to collect the money - for example, by using bailiffs.

Court fees

You must pay a court fee (Court fees) when you make your claim.

If you know the claim amount

The court fee (Court fees) is based on the amount you’re claiming (the claim amount), plus interest.

Claim amount | Fees

Up to £300 | £35

£300.01 to £500 | £50

£500.01 to £1,000 | £70

£1,000.01 to £1,500 | £80

£1,500.01 to £3,000 | £115

£3,000.01 to £5,000 | £205

£5,000.01 to £10,000 | £455

£10,000.01 to £200,000 | 5% of the claim (your claim)

More than £200,000 | £10,000

To calculate 5% of the value of the claim (your claim), take the amount you’re claiming (the claim amount) and multiply it (the claim amount) by 0.05. If necessary, round down the result to the nearest 1p.

The fee (Court fees) will be calculated for you if you make your claim online.

If you do not know the claim amount

Use the paper claim form if you do not know the exact amount - you cannot make a claim online.

You’ll need to estimate the amount you’re claiming (the claim amount) and pay the fee for that amount (the claim amount).

For example, if you estimate you’re claiming between £3,000.01 and £5,000, you’d have to pay £205.

If you leave the ‘amount claimed’ (the claim amount) blank, the fee (Court fees) is £10,000.

Pay the court fee (Court fees)

Pay by credit or debit card if you’re making a claim online.

If you use the paper claim form, pay by credit or debit card by sending a letter with your form (the paper claim form) asking to pay by card. Include your telephone number and a suitable time for the court to call you and take the payment.

You can also pay by postal order or cheque (payable to ‘HM Courts and Tribunals Service’) if you use the paper claim form.

You may have to pay more fees later on - for example, if there’s a court hearing or you need to get a judgment enforced.

You may be able to claim the fees (more fees) back if you win the case.

Find out more about court fees.

Claim the interest

You can claim interest on the money you’re owed.

The interest will be calculated for you if you claim for an unspecified amount.

You need to work out the interest yourself if you’re claiming for a fixed (‘specified’) amount of money.

Work out the interest

If you’re owed money by another business, you can charge interest on a late commercial payment.

For other types of debt, the rate is usually 8%.

To calculate this, use the steps below.

Work out the yearly interest: take the amount you’re claiming (the claim amount) and multiply it (the claim amount) by 0.08 (which is 8%).

Work out the daily interest: divide your yearly interest (the yearly interest) from step 1 by 365 (the number of days in a year).

Work out the total amount of interest: multiply the daily interest from step 2 by the number of days the debt has been overdue.

After you make your claim

The person or business who owes you money (the ‘defendant’) must respond to your claim. You’ll be sent a letter or email telling you the date they need to respond by.

What to do if you get paid

Tell the defendant when you’ve received their payment.

How you do this (Tell) depends on how you made the claim (your claim).

If you used a paper claim form

Contact the court where you sent your claim.

If you claimed online

You can either:

update your claim in the Money Claim Online service

call or email - the contact details you use depends on how much money you’re claiming.

If your claim is less than £10,000, contact Civil Money Claims.

If your claim is between £10,000 and £100,000, contact Money Claim Online.

If you do not get a response

You can ask the court to order the defendant to pay if they do not respond to your claim.

You need to:

request a judgment if you made your claim online

use request for judgment form N225 if you claimed a fixed (‘specified’) amount using a claim form

use request for judgment form N227 if you claimed an unspecified amount using a claim form

If you disagree with the response

You might have to go to a court hearing if:

the defendant says they do not owe you any money

they disagree with the amount you’ve claimed

you do not agree with how they’ve offered to repay you

The court may send you a questionnaire asking for more information on the case.

If your claim is under £10,000, you’ll be asked if you’d like to use the court’s (the court) small claims mediation service to reach an agreement with the defendant.

Fill in the questionnaire (a questionnaire asking for more information on the case) and return it (a questionnaire asking for more information on the case) to the court. You’ll have to pay an extra court fee.

The judge might not award you costs if they think you’ve made no effort to agree out of court.

What happens at the hearing

Do not go to court if you have coronavirus (COVID-19) symptoms or if you’re self-isolating or in quarantine. Tell the court if you cannot attend.

If there’s a hearing, you can:

represent yourself

pay for a barrister or solicitor to represent you

ask someone to advise you in court - they do not have to be a lawyer

ask someone to speak on your behalf - you might need to get the court’s (the court) permission

Your hearing (a hearing) can be held in the judge’s room or a courtroom in a county court if your claim is for less than £10,000. There might be a more formal hearing if you’re claiming for more.

After the hearing

You’ll get a decision on the day of the hearing. The court will also send you a copy of the decision by post.

If you win your case, the court will order the person or business who owes you money (the ‘debtor’) to pay you. There are ways the court can collect your payment if they (the court) ignore the court order.

Appeal the decision (a decision)

You can appeal the decision (a decision) if you think the judge made a mistake during the hearing. You must do this within 21 days of getting the decision (a decision).

Find out which court or tribunal to appeal to.

Contact Citizens Advice to get advice on appealing.

Enforce a judgment

You can ask the court to collect payment from the person or business who owes you money (the ‘debtor’) if they do not pay you after receiving the court order.

You must pay a court fee when you ask the court to collect the payment (payment).

Find out what the debtor can afford to pay

Ask the court to order the debtor to attend court to provide evidence of their income or spending, for example bills and statements.

If the money is owed by a business, you can ask for an officer from the company to attend court and give details of its accounts.

You can then decide if you want the court to take further action to collect your payment.

Send bailiffs to collect payment

You can ask the court to send bailiffs to collect the money.

The bailiff will ask for payment within 7 days. If the debt (the money) is not paid, the bailiff will visit the debtor’s home or business to see if anything can be sold to pay the debt (the money).

You can apply to either a county court or the High Court if you’re owed between £600 and £5,000.

You may need legal advice if you apply at the High Court.

How you apply to the court (the High Court) depends on how you made your claim.

You claimed online

If your reference number has ‘MC’ in it, download and fill in either:

form N323 - to apply at a county court (you must be owed £5,000 or less)

form N293A - to apply at the High Court (you must be owed at least £600)

Otherwise, enforce a judgment using Money Claim Online.

You used a paper claim form

Download and fill in either:

Get money deducted from wages

You can ask the court to take money from the debtor’s wages to pay the debt. They (the court) do this by sending an order to the debtor’s employer.

Download and fill in a request for an attachment of earnings order form N337.

Freeze assets or money in an account

The court can freeze money in the debtor’s bank, building society or business account.

Download and fill in a request for a third party debt order form N349.

The court will decide if money from the account (the debtor’s bank, building society or business account) can be used to pay the debt.

Charge the debtor’s land or property

You can ask the court to charge the debtor’s land or property.

Download and fill in a request for a charging order form N379.

If the land or property (the debtor’s land or property) is sold, the debtor must pay this charge (charge) before they get their money.


Business rates

Overview

Business rates are charged on most non-domestic properties, like:

shops

offices

pubs

warehouses

factories

holiday rental homes or guest houses

You’ll probably have to pay business rates if you use a building or part of a building for non-domestic purposes.

Business rates are handled differently in Scotland and Northern Ireland.

What to pay and when

Your local council will send you a business rates bill in February or March each year. This is for the following tax year. You can also estimate your business rates bill.

You can get help with business rates from:

your council if you have questions about your bill (a business rates bill)

the Valuation Office Agency (VOA) if you think your ‘rateable value’ is wrong

Relief schemes

You may be able to get business rates relief from your local council to reduce your bill (a business rates bill). This is sometimes automatic, but you may need to apply.

The process depends on whether you’re in England or Wales.

Who does not need to pay

Certain properties are exempt from business rates, for example farm buildings or places used for the welfare of disabled people.

If you own a stable

You usually need to pay business rates on your stables, unless you use your horses for farming.

You may pay Council Tax instead if your stables are in your garden. Contact VOA (the Valuation Office Agency (VOA)) to check if you’re not sure which you should pay.

How your rates are calculated

Business rates are worked out based on your property’s ‘rateable value’.

This (your property’s ‘rateable value’) is its (your property’s) open market rental value on 1 April 2015, based on an estimate by the Valuation Office Agency (VOA).

You can estimate your business rates by multiplying the rateable value (your property’s ‘rateable value’) by the correct ‘multiplier’ (an amount set by central government).

Your bill will be reduced if your property (your property’s)’s eligible for business rates relief.

If you think your rates are wrong

You can ask for your property’s rateable value to be corrected if you think it (your rates)’s wrong.

If you’re asked to provide rental information

The VOA (the Valuation Office Agency (VOA)) may ask you to provide rental information about your property so they (the Valuation Office Agency (VOA)) can work out its rateable value (your property’s ‘rateable value’).

Contact the VOA (the Valuation Office Agency (VOA)) if you need more time to send in your rental information.

Revaluation

At revaluation, the Valuation Office Agency (VOA) adjusts the rateable value of business properties to reflect changes in the property market.

It (adjusts) usually happens every 5 years. The most recent revaluation came into effect in England and Wales (Scotland and Northern Ireland) on 1 April 2017, based on rateable values from 1 April 2015.

You can check your valuation when you estimate your business rates.

What happens at revaluation

At revaluation:

all properties are given a new rateable value

multipliers are revised

This means that a change in your rateable value does not always mean a change in your bill.

To make sure your valuations are accurate, you may need to give VOA (the Valuation Office Agency (VOA)) up-to-date rental evidence for your property at revaluation.

Get business rates relief

You may be able to get a discount from your local council if you’re eligible for business rates relief.

For example you may be able to get:

transitional relief so that changes to your bill as a result of revaluation are phased in gradually

small business relief so that you pay no business rates if your rateable value is below £15,000

Get help with business rates

You may be able to get a discount from your local council on your business rates if you’re eligible for one or more business rates relief schemes.

For help with your property’s rateable value, contact the Valuation Office Agency (VOA).

For help with your business rates bill (for example to pay in instalments) or rate relief, contact your council.

Get professional advice

You can also get help from a qualified rating surveyor through one of the following organisations:

Royal Institution of Chartered Surveyors (RICS)

Institute of Revenues, Rating and Valuation (IRRV)

Rating Surveyors Association

You may be charged for any advice you get from a rating surveyor right from the start.

You can call the RICS (Royal Institution of Chartered Surveyors (RICS) enquiry line for advice. The first 30 minutes are free.

If your business or premises change

Your business rates could change if:

you move or make changes to your premises

the nature of your business changes

you sublet part of your property

you merge 2 or more properties into 1

You must report any changes to ensure you’re paying the right amount and do not get a backdated increase in your bill.

Report changes using the Valuation Office Agency (VOA) service in England or Wales.

If your premises are affected by local disruption

You may get a temporary reduction in your business rates if your premises are affected by severe local disruption (like flooding, building or roadworks).

Report changes using the VOA service.

Working at home

You do not usually have to pay business rates for home-based businesses if you:

use a small part of your home for your business, for example if you use a bedroom as an office

sell goods by post

You may need to pay business rates as well as Council Tax if:

your property is part business and part domestic, for example if you live above your shop

you sell goods or services to people who visit your property

you employ other people to work at your property

you’ve made changes to your home for your business, for example converted a garage to a hairdresser’s

Contact the Valuation Office Agency (VOA) (VOA) to find out if you should be paying business rates. In Scotland, contact your local assessor.

Pubs and licensed trade

In England and Wales, the Valuation Office Agency (VOA) (VOA) works out your rateable value based on the annual level of trade (excluding VAT) that a pub is expected to achieve if operated in a reasonably efficient way.

This is called ‘fair maintainable trade’ and it’s based on:

the type of pub or licensed premises

the area it (a pub)’s in

the services it (a pub) offers, for example food, gaming, or sports screenings

The VOA (VOA) also looks at rents and turnovers to work out the fair maintainable trade figure, then applies a percentage to work out the rateable value.

The percentages (a percentage) are agreed with the British Beer and Pub Association and they (a percentage)’re in the VOA’s (VOA) pub guide.

You can read more about how the VOA (VOA) values pubs and other licensed premises for business rates.

Contact the VOA (VOA) if you want to check the figures they (VOA)’re using or do not agree with the figures being used.

You can also find and check your business rates valuation online.

You’ll need to provide details of turnover (excluding VAT) for all sources, such as liquor, food and gaming.

You can also use the online contact VOA service.

Scotland

In Scotland, your local assessor works out your rateable value.

If you want to check the figures they (your local assessor)’re using or do not agree with the figures being used, contact your local assessor.

Self-catering and holiday let accommodation

If your property is in England and available to let for short periods that total 140 days or more per year, it will be rated as a self-catering property and valued for business rates.

If your property is in Wales it will be rated as a self-catering property and valued for business rates if it’s both:

actually let for 70 days

There are different rules in Scotland.

The Valuation Office will work out the rateable value of your property based on its type, size, location, quality and how much income you’re likely to make from letting it.

If you only let one property and its rateable value is less than £15,000 you may be eligible for small business rate relief.


Planning permission

When you need it

You’ll probably need planning permission if you want to:

build something new

make a major change to your building, such as building an extension

change the use of your building

To find out if your project will need planning permission, contact your local planning authority (LPA) through your local council.

Find out about the planning system in Scotland, Wales and Northern Ireland.

Applying for planning permission

To apply for planning permission, contact your LPA (your local planning authority (LPA)) through your local council.

If your project needs planning permission and you do the work without getting it, you can be served an ‘enforcement notice’ ordering you to undo all the changes you have made.

It’s illegal to ignore an enforcement notice, but you can appeal against it.

When you do not need it (planning permission)

Some building projects do not need planning permission. This is known as ‘permitted development rights’.

Building projects that normally have permitted development rights include:

industrial premises and warehouses

some outdoor signs and advertisements - though there are special rules around adverts

demolition - but before you begin you must get approval to demolish from your local planning authority (LPA) through your local council

There are other projects that might not need planning permission - for example, projects that will have no impact on your neighbours or the environment. If you think this could apply to your project, check with your LPA (your local planning authority (LPA)) through your local council.

Community Rights in England

If your building project benefits the local community, and the community supports it, you may not have to go through the normal planning permission process. Neighbourhood planning lets your community grant planning permission directly under certain circumstances.

After you apply

Your local planning authority (LPA) will decide whether to grant planning permission for your project based on its development plan. It (your local planning authority (LPA)) will not take into account whether local people want it.

To decide whether a planning application fits with its development plan, an LPA (your local planning authority (LPA)) will look at:

the number, size, layout, siting and external appearance of buildings

the infrastructure available, such as roads and water supply

any landscaping needs

what you want to use the development for

how your development would affect the surrounding area - for example, if it would create lots more traffic

In most cases, planning applications are decided within 8 weeks. In England, for unusually large or complex applications the time limit is 13 weeks. If the decision takes longer, you can appeal.

Appeals

If your application is refused, try to come to an agreement with the local planning authority (LPA) (your local planning authority (LPA)) by adjusting your plans.

If you cannot reach an agreement, you can appeal.

Appeals can take several months to be decided.

What you can appeal against

You can only appeal against a decision if the LPA (your local planning authority (LPA)):

refuses your application

grants permission but with conditions you object to

refuses to change or remove a condition of planning permission that has been granted with conditions

refuses to approve something reserved under an ‘outline permission’ – planning permission for a general idea, not of a specific plan

refuses to approve something that you were told to build by your LPA (your local planning authority (LPA)) as part of a previous planning permission – the current development was one of the ‘conditions’ stated in the previous planning permission

does not make a decision on the application (your application) within the deadline and does not get your written consent to change the deadline

serves you with an enforcement notice because it (your local planning authority (LPA)) thinks you have broken planning permission and you do not agree

Read the guidance on the appeals process.


Get an EORI number

Who needs an EORI

You may need an Economic Operators Registration and Identification number (EORI number) if you move goods:

between Great Britain (England, Scotland and Wales) or the Isle of Man and any other country (including the EU)

between Great Britain (Great Britain (England, Scotland and Wales)) and Northern Ireland

between Great Britain (Great Britain (England, Scotland and Wales)) and the Channel Islands

between Northern Ireland and countries outside the EU

This guide is also available in Welsh (Cymraeg).

To get an EORI number, your business usually needs to have premises based in the country you want to import to or export from - this is called ‘being established’. Your premises will need to be either a:

registered office

central headquarters

permanent business establishment - premises where some of your customs-related activities are taking place and your HR and technical resources are permanently located

You do not need an EORI number if you’re moving goods for personal use only.

If your business is not based in the country you’re moving goods to or from (the country you want to import to or export from)

You should still get an EORI number if you’re:

making a customs declaration - check if you’re eligible to make a customs declaration

making an entry summary declaration

making an exit summary declaration

making a temporary storage declaration

making a customs declaration for temporary admission or re-export declaration where you have a guarantee

acting as a carrier for transporting goods by sea, inland waterway or air

acting as a carrier connected to the customs system and you want to get notifications regarding the lodging or amendment of entry summary declarations

established in a common transit country where the declaration is lodged instead of an entry summary declaration or is used as a pre-departure declaration

If you’re not eligible to apply for an EORI number yourself, you’ll need to appoint someone to deal with customs on your behalf. The person you appoint will need to get the EORI number instead of you.

If you’re based in the Channel Islands and you move goods to or from the UK, you do not need an EORI number. You’ll need an EORI number if you use HMRC’s customs systems like Customs Handling of Import and Export Freight (CHIEF).

When you’ll need your EORI number

You’ll need your EORI number if you:

appoint someone to deal with customs for you and are ‘established’ in the country you’re importing to or exporting from (the country you want to import to or export from)

make customs declarations

use customs systems, such as the CHIEF system (Customs Handling of Import and Export Freight (CHIEF))
and the Import Control System Northern Ireland (ICS NI)

apply for a customs decision

Check which EORI number you need

Which type of EORI number you need and where you get it (your EORI number) from depends on where you’re moving goods to and from. You may need more than one.

If you do not have the right EORI number, you may have delays at customs and increased costs, for example your goods may have to be stored until you get an EORI.

If you’re moving goods to or from Great Britain

If you move goods to or from Great Britain you must get an EORI number that starts with GB. If you already have an EORI number and it does not start with GB, you must apply for a GB EORI number.

If you’re moving goods to or from Northern Ireland

You may also need an EORI number starting with XI if you move goods to or from Northern Ireland.

You do not need an EORI number starting with XI if you already have an EORI number from an EU country.

If your business will be making declarations or getting a customs decision in the EU (EU)

You may need an EU EORI number from an EU country. Contact the customs authority in an EU country to get an EORI number. You do not need an EORI number from an EU country if you already have an EORI number starting with XI.

If you move goods to or from Northern Ireland

You must have an Economic Operators Registration and Identification number (EORI number) that starts with XI if you:

move goods into Northern Ireland from Great Britain (England, Scotland and Wales)

move goods from Northern Ireland to another non-EU country

make a declaration in Northern Ireland

apply for a customs decision in Northern Ireland

You only need to declare certain goods you move from Northern Ireland to Great Britain. Check if you need to make an export declaration and will need an EORI number that starts with XI.

Only people or organisations based in Northern Ireland or the EU (EU) can be named as the ‘declarant’ on import and export declarations made in Northern Ireland.

You do not need an EORI number if you only move goods on the island of Ireland or between an EU country and Northern Ireland.

If you already have an EU EORI number you do not need to apply for an XI EORI number.

Find out how to apply for an XI EORI number.

Get help and advice if you move goods between Great Britain and Northern Ireland

Sign up for the Trader Support Service to get advice on EORI numbers and moving goods between Great Britain and Northern Ireland.

Find more guidance on moving goods to and from Northern Ireland.

Apply for an EORI number

Apply for an EORI number that starts with GB

To apply for an Economic Operators Registration and Identification number (EORI number) you need your:

Unique Taxpayer Reference (UTR) - find your UTR if you do not know it

business start date and Standard Industrial Classification (SIC) code - these are in the Companies House register

Government Gateway user ID and password

VAT number and effective date of registration (if you’re VAT registered) - these are on your VAT registration certificate

National Insurance number - if you’re an individual or a sole trader

If you do not already have a Government Gateway user ID, you’ll be able to create one when you apply.

Apply for a GB EORI number

You’ll get your GB EORI number (a GB EORI number) immediately unless HMRC needs to make any checks on your application. If they do, it can take up to 5 working days.

Apply for an EORI number that starts with XI

Before you apply, check you’re eligible for an XI EORI number.

You must have applied for a GB EORI number before you can get an XI EORI number.

Once you have your GB EORI number (a GB EORI number) then fill in an enquiry form, making sure you:

tick the box to say you will be trading with Northern Ireland or are based in Northern Ireland

tick the box saying your enquiry is a “Query regarding a current EORI number application”

You’ll get your XI EORI within 4 days.

Get help with an EORI number

You can check the status of an application you have already made.

Fill in an enquiry form if you have forgotten your EORI number (a GB EORI number), your details have changed or you have a question about your application.


Business Asset Disposal Relief

Eligibility

You may be able to pay less Capital Gains Tax when you sell (or ‘dispose of’) all or part of your business.

Business Asset Disposal Relief means you’ll pay tax at 10% on all gains on qualifying assets.

Business Asset Disposal Relief was known as Entrepreneurs’ Relief before 6 April 2020.

If you’re selling all or part of your business

To qualify for relief, both of the following must apply for at least 2 years up to the date you sell your business:

you’re a sole trader or business partner

you’ve owned the business (your business) for at least 2 years

The same conditions apply if you’re closing your business instead. You must also dispose of your business assets within 3 years to qualify for relief.

If you’re selling shares or securities

To qualify, both of the following must apply for at least 2 years up to the date you sell your shares:

you’re an employee or office holder of the company (or one in the same group)

the company’s (the company) main activities are in trading (rather than non-trading activities like investment) - or it (the company)’s the holding company of a trading group

There are also other rules depending on whether or not the shares (your shares) are from an Enterprise Management Incentive (EMI).

If the shares (your shares) are from an EMI

You must have both:

bought the shares (your shares) after 5 April 2013

been given the option to buy them (your shares) at least 2 years before selling them (your shares)

If the shares (your shares) are not from an EMI

For at least 2 years before you sell your shares, the business must be a ‘personal company’. This means that you have at least 5% of both the:

shares

voting rights

You must also be entitled to at least 5% of either:

profits that are available for distribution and assets on winding up the company

disposal proceeds if the company (the business) is sold

If the number of shares you hold falls below 5% because the company (the business) has issued more shares, you may still be able to claim Business Asset Disposal Relief.

You need to choose or ‘elect’ to be treated as if you had sold and re-bought your shares immediately before the new shares were issued. This will create a gain on which you can claim Business Asset Disposal Relief.

You can also choose or ‘elect’ to postpone paying tax on that gain until you come to sell your shares.

You can do this (postpone) by:

completing the additional information section of the Capital Gains summary form of your tax return

writing to HMRC if you do not have to complete a tax return for the year

If the company (the business) stops being a trading company, you can still qualify for relief if you sell your shares within 3 years.

If you’re selling assets you lent to the business

To qualify, both of the following must apply:

you’ve sold at least 5% of your part of a business partnership or your shares in a personal company

you owned the assets but let your business partnership or personal company use them for at least one year up to the date you sold your business or shares - or the date the business closed

If you’re a trustee

You may also qualify if you’re a trustee selling assets held in the trust.

Work out your tax

How you work out your tax depends on whether all your gains are eligible for Business Asset Disposal Relief.

If all your gains qualify for Business Asset Disposal Relief

Work out the gain for all qualifying assets.

Add together the gains (all your gains) (and deduct qualifying losses) to work out the total taxable gain that’s eligible for Business Asset Disposal Relief.

Deduct your tax-free allowance.

You’ll pay 10% tax on what’s left.

If you have other gains

How much tax you pay on your other gains depends on what Income Tax rate you pay.

Higher rate Income Tax payers

For gains that do not qualify for Business Asset Disposal Relief you’ll pay:

28% on gains from residential property

20% on gains made from other chargeable assets

You can use your tax-free allowance against the gains that would be charged at the highest rates (for example where you would pay 28% tax).

Basic rate Income Tax payers

If you’re a basic rate taxpayer, you need to work out the tax rate you’ll pay on gains that are not eligible for Business Asset Disposal Relief.

Work out how much taxable income you have - deduct your Personal Allowance and any other Income Tax reliefs you’re entitled to.

Deduct this amount from the basic rate tax band for the year you made the gains (£37,500 for the 2020 to 2021 tax year). This gives you the amount of basic rate band you can use against your gains.

Work out your total taxable gain.

Use your basic rate band (basic rate band) first against any gains eligible for Business Asset Disposal Relief. You’ll pay 10% tax on these.

Use any remaining basic rate band against your other gains. You’ll pay 18% on gains made on residential property and 10% on gains from all other chargeable assets.

For gains above the basic rate band (basic rate band) you’ll pay 28% on gains made on residential property and 20% on gains from all other chargeable assets.

Get help

Contact HM Revenue and Customs (HMRC) or get professional tax help if you need advice.

How to claim

You can claim Business Asset Disposal Relief either:

through your Self Assessment tax return

by filling in Section A of the Business Asset Disposal Relief helpsheet

There’s no limit to how many times you can claim Business Asset Disposal Relief.

You can claim a total of £1 million in Business Asset Disposal Relief over your lifetime.

You may be able to claim more if you sold your assets before 11 March 2020. Contact HMRC (HM Revenue and Customs (HMRC)) to find out.

Deadline

Tax year when you sold or closed your business | Deadline to claim Business Asset Disposal Relief

2020 to 2021 | 31 January 2023

2019 to 2020 | 31 January 2022

2018 to 2019 | 31 January 2021


Charge fees as an entertainment and modelling agency

Overview

You can charge fees as an entertainment and modelling agency for finding someone work.

The fees you charge depend on if the person (someone) is:

a performer or worker

a model

Workers, performers and models need to agree to your terms and conditions before you can charge fees.

Terms and conditions

Terms and conditions of your service and your fees must be agreed in writing (for example, in a contract) with the worker, performer or model (someone).

These (Terms and conditions of your service and your fees) must include details of:

the work-finding services that you’ll provide them (someone)

any authority you have to act on behalf of them (someone)

any authorisations to receive any money on behalf of them (someone)

any fees or commissions you’ll charge for finding work

how your fee or commission will be paid

how any commissions or fees will be refunded

the length of time the worker, performer or model (someone) needs to give to end the contract

the length of time you need to give to end a worker, performer or models’s contract

Fees for performers and workers

You can’t charge fees or deduct money from an entertainment worker or performer’s earnings until they agree to your terms and conditions.

Promotional fees for performers and entertainment workers (not models)

You can only charge upfront fees for listing the worker or performer’s details in promotional publications or on websites to help them find work.

Promotional publication includes listing information in publications or on websites and photographs or audio or video recordings.

You must give the worker or performer (the worker or performer’s) a chance to see any copies.

Other fees or commission for finding work normally come out of the worker or performer’s (a worker, performer or models’s) earnings from the employment that you found.

Fees for promoting performers

You can only charge fees 30 days after the start of the contract (if there is a fee for promoting a performer).

In that 30-day period (the start of the contract) the performer (a performer) can cancel or withdraw from the contract without penalty and won’t have to make any payment.

You need to show the performer any promotional photographs, audio or video before its published. They then have 7 days to object to anything being used.

You can’t charge the performer until the 7 days (7 days) is over or you’ve dealt with any reasonable requirement from the performer, whichever is later.

You can charge fees for the following performers:

actors

background artists

dancers

extras

musicians

singers

other performers

Fees for entertainment workers (except models)

If there is a fee for promoting a worker, you can only charge this 7 days after the start of the contract.

In that 7-day period (the start of the contract):

the worker (a worker) can cancel or withdraw from the contract without penalty

the worker (a worker) doesn’t have to make any payment under the contract

the worker (a worker) can say what information shouldn’t be included in the publication

This covers the following types of workers:

composer

writer

artist

director or producer

production manager

lighting cameraman, camera operator

make up artist, clothes, hair or make up stylist

film editor

action arranger or co-ordinator, stunt arranger

costume or production designer

recording engineer

property master

film continuity person

sound mixer

photographer

stage manager

choreographer or theatre designer

Refunds for promotional services

Work-seekers have the right to a refund if the promotional information isn’t made available to potential hirers within 60 days of a fee being paid.

Fees for fashion and photographic models

You can’t charge fees or deduct money from a model’s earnings until they agree to your terms and conditions.

You can’t charge any upfront fees for finding work for photographic and fashion models. This includes putting information about the models in a publication or website.

However, after you’ve found work for a model you can charge fees for:

including information about them (a model) in a publication or website

providing a service to find the model (a model) work (these fees must have been agreed with the model (a model) before you started looking for work for them (a model))

Fees for other services

You can charge fees for other services such as producing a photo or show reel. You have to put the terms and conditions for these in a separate document. You need to give this to the performer, model or entertainment worker before providing these services.

You can’t make using other services you provide a condition of you finding work for someone.

You can’t charge fees until 30 days after the start of the contract for these services (other services). The performer, model or entertainment worker can cancel within these 30 days and won’t have to pay you anything.


Weights and measures: the law

Units of measurement

You must use metric measurements (grams, kilograms, millilitres or litres) when selling packaged or loose goods in England, Scotland or Wales.

There are different rules in Northern Ireland.

The only products you can sell in imperial measures are:

draught beer or cider by pint

milk in returnable containers by pint

precious metals by troy ounce

You can display an imperial measurement alongside the metric measurement but it cannot stand out more than the metric measurement.

Specified quantities

Some goods must be sold in fixed sizes known as ‘specified quantities’.

Alcohol

There are different rules depending on whether you’re selling by the glass or bottle.

By the glass

| Measures

Still wine | 125ml, 175ml, multiples of 125ml and 175ml

Port, sherry or other fortified wine | 50ml, 70ml, multiples of 50ml or 70ml

Gin, rum, vodka and whisky | Either 25ml and multiples of 25ml, or 35ml and multiples of 35ml (not both on the same premises)

Draught beer and cider | Third, half, two-thirds of a pint and multiples of half a pint

There are no specified quantities for sparkling wine or yellow wine by the glass or spirits other than gin, rum, vodka and whisky.

Packaged in bottles, boxes or similar

| Volume by millilitre (ml)

Still wine | 100, 187, 250, 375, 500, 750, 1000, 1500

Yellow wine | 620

Sparkling wine | 125, 200, 375, 750, 1500

Fortified wine | 100, 200, 375, 500, 750, 1000, 1500

Spirit drinks | 100, 200, 350, 500, 700, 1000, 1500, 1750, 2000

You can sell packaged alcohol in any volume if it’s below the minimum or above the maximum allowed for specified quantities.

| Minimum (ml) | Maximum (ml)

Still wine | 100 | 1500

Yellow wine | 100 | 1500

Sparkling wine | 125 | 1500

Fortified wine | 100 | 1500

Spirit drinks | 100 | 2000

There are no specified quantities for packaged beer or cider.

Solid fuel

You can sell sealed bags of solid fuel in any size you wish but if you’re selling it loose, you can only sell it in quantities of:

multiples of 50kg

Packaged goods

Packaged goods are products that are all of these:

sold sealed

between 5g and 25kg or 5ml and 25 litres

the same weight or volume as other products of the same type

There are 2 ways to pack your products.

Minimum system

You can pack your products so that they contain at least the quantity displayed on the label. The packages can contain more than the label says, but not less.

Average system

You can pack your products to an average measurement that is on the label. You must check your packages to make sure a random sample is packed to meet all these rules - known as the ‘three packers’ rules’:

the contents of the packages (your packages) must not be less, on average, than the weight on the label

only a small number can fall below a certain margin of error, known as the ‘tolerable negative error’ (TNE)

no package can be underweight by more than twice the TNE

Quantity in grams and millilitres | TNE as % of quantity | TNE in grams or millilitres (TNE)

5 to 50 | 9 | n/a

50 to 100 | n/a | 4.5

100 to 200 | 4.5 | n/a

200 to 300 | n/a | 9

300 to 500 | 3 | n/a

500 to 1,000 | n/a | 15

1,000 to 10,000 | 1.5 | n/a

10,000 to 15,000 | n/a | 150

more than 15,000 | 1 | n/a

If you’re calculating the TNE as a percentage of the quantity, you must round up the weight or volume to the nearest 0.10 of a gram or millilitre.

Contact your local Trading Standards office for help with packing to the average system (Average system).

Read the ‘Weights and Measures (Packaged Goods) 2006’ guidance for business for more information.

You must make sure packaged goods you’re producing or importing are packed and labelled correctly.

You can be fined or sent to prison if you break the rules.

Equipment and records

Equipment for packaged goods

The equipment you use to weigh or measure your packaged goods has to be suitable. There are no hard and fast rules about what equipment you should use but you cannot use domestic scales to weigh goods you intend to sell.

Your local Trading Standards office will tell you what is suitable equipment for your business sector.

Trading Standards will check the weights and measures of your goods on your production line to make sure the equipment is accurate.

Records

You must keep records if you pack your products using the average system (Average system). You must record the results of your sample batches and show that they meet the ‘three packers’ rules.

You do not have to keep records if you measure every package or you use the minimum system to pack your products.

You must keep your records for at least one year from either the date you ship the packages or the ‘use by’ date on the package - whichever is shorter.

Your local Trading Standards office can advise you about how to keep records.

Labelling packaged goods

You must put the weight or volume of your packaged goods on the label.

The quantity marking must be:

permanent

easy to see

meet a minimum height requirement

Food

Read the rules about what you must show on packaged food labels.

Exporting packaged goods

You must meet the rules for packaged goods in the country you’re exporting to.


Agricultural workers' rights

Overview

Agricultural workers in Wales, and those employed in England before 1 October 2013, are normally entitled to:

minimum rates of pay which may be higher than the National Minimum Wage

paid holiday

Agricultural Sick Pay

pay even if bad weather stops work

night work pay

on-call allowance

30-minute rest breaks, if they are 18 or over and work more than 5.5 hours a day

There are different employment rights for agricultural workers employed in England from 1 October 2013.

There are also different rules for agricultural workers’ rights in Scotland and Northern Ireland.

Terms and conditions

England

Agricultural workers in England employed before 1 October 2013 still have the terms and conditions set out in the Agricultural Wages (England and Wales) Order 2012.

Wales

Before starting work, employers must give agricultural workers in Wales an Agricultural Wage Order. This sets out many of the terms and conditions of employment. But, employers must still give agricultural workers a written statement of employment particulars.

This (an Agricultural Wage Order) sets out many of the terms and conditions of employment. However, agricultural workers must still be given a written statement of employment particulars by their employer.

Trainees

Trainees have different rights, for example they (agricultural workers) do not get paid holidays.

Help and advice

If you were employed in England before 1 October 2013, you can contact the Acas helpline or use the Acas Helpline Online to get further advice.

You can also make a complaint to the Rural Payments agency.

For queries about wages and rights in Wales after 1 October 2013 contact the Agriculture: Sustainable Development Division.

What counts as an agricultural worker

An agricultural worker is someone who works in:

farming and rearing animals

growing produce including non-edible crops like bulbs, plants and flowers

forestry, market gardens and nurseries

maintaining meadow or pasture land, woodlands and reed beds

This list does not include everything. If you’re not sure if a job counts as work in agriculture, call the Acas helpline.

Pay and overtime

Agricultural workers in England must be paid at least the National Minimum Wage. Workers employed before the rules changed on 1 October 2013 still have the right to the Agricultural Minimum Wage if it says so in their contract.

Agricultural workers in Wales must be paid at least the Agricultural Minimum Wage, or the National Minimum Wage if that (the Agricultural Minimum Wage)’s higher. The Agricultural Minimum Wage depends on the worker’s job grade and category.

Agricultural Minimum Wage

Grades 1 to 6

If a worker’s contract says they should work 39 hours a week (not including overtime) they must be paid the weekly rate, otherwise they must be paid the hourly rate.

| Weekly pay | Hourly pay | Hourly overtime

Grade 1 (compulsory school age) | n/a | £3.11 | £4.67

Grade 1 (above compulsory school age) | £242.19 | £6.21 | £9.32

Grade 2 | £271.44 | £6.96 | £10.44

Grade 3 | £298.74 | £7.66 | £11.49

Grade 4 | £320.19 | £8.21 | £12.32

Grade 5 | £339.30 | £8.70 | £13.05

Grade 6 | £366.60 | £9.40 | £14.10

Full-time and part-time flexible workers

Flexible workers must be paid at least the weekly rate if they are full-time, or at least the hourly rate if they are part-time.

| Hourly pay | Weekly pay | Hourly overtime

Grade 1 - 6 days per week | £6.64 | £258.96 | £9.32

Grade 1 - 4-5 days per week | £6.52 | £254.28 | £9.32

Grade 2 - 6 days per week | £7.45 | £290.55 | £10.44

Grade 2 - 4-5 days per week | £7.31 | £285.09 | £10.44

Grade 3  - 6 days per week | £8.20 | £319.80 | £11.49

Grade 3 - 4-5 days per week | £8.04 | £313.56 | £11.49

Grade 4 - 6 days per week | £8.78 | £342.42 | £12.32

Grade 4 - 4-5 days per week | £8.62 | £336.18 | £12.32

Grade 5 - 6 days per week | £9.31 | £363.09 | £13.05

Grade 5 - 4-5 days per week | £9.14 | £356.46 | £13.05

Grade 6 - 6 days per week | £10.06 | £392.34 | £14.10

Grade 6 - 4-5 days per week | £9.87 | £384.93 | £14.10

Apprentices

For years 3 and above, apprentices must receive at least the rate for Grade 2 workers.

| Weekly pay | Hourly pay | Hourly overtime

Year 1 - any age | £139.23 | £3.57 | £5.36

Year 2 - age 16 to 17 | £145.08 | £3.72 | £5.52

Year 2 - age 18 to 20 | £196.17 | £5.03 | £7.47

Year 2 - age 21 and over | £246.09 | £6.31 | £9.29

Trainees

A trainee does not have to be paid for:

the hours they (A trainee)’re being trained

holidays

They (A trainee) should be paid for any work done as part of a separate contract.

Training courses

If an employed worker is on a training course, they should be paid at least their normal wage - including for the time spent travelling to and from the training.

Overtime

Overtime must be paid if a person works:

more than 39 basic hours in a week

more than 8 hours in a day

any hours over the normal working hours in the employment contract

on a public or bank holiday

on a Sunday - if the contract (the employment contract) started before 1 October 2006

Piece work

Even if they are paid for completing a task, for example for each box of fruit packed, a worker must be paid the Agricultural Minimum Wage according to the hours they work.

Night work

A worker who works at any time between 7pm and 6am must be paid £1.36 per hour more than their (an employed worker) basic pay rate.

Dog allowance

If a worker keeps a dog for their job, they must get £7.63 a week for each dog.

Tied accommodation

If a worker gets a house or ‘self-contained accommodation’ as part of their job they can be paid £1.50 less than their normal weekly pay. They may automatically get an agricultural tenancy.

If the accommodation is not a house - for example, a caravan - they (a worker) can be paid £4.82 less each day they (a worker) stay there.

Accommodation must be safe, warm, secure - and have toilet and washing facilities and fresh drinking water.

On-call allowance

The on-call allowance for a worker is 2 hours’ overtime pay for their grade, and is paid if they are not at work but have an arrangement with their employer:

to be contactable by an agreed method

to be able to reach their (a worker) workplace within an agreed time

If they (a worker) are called into work, they (a worker) must be paid overtime for the hours they (a worker) work, or for 2 hours - whichever is the higher.

Sick pay

Agricultural workers are entitled to sick pay, meaning they’ll get at least the Agricultural Minimum Wage when they’re off.

Grades and categories

The minimum wage and other rights and entitlements for agricultural workers depends on their grade and category.

Grades

An agricultural worker’s grade is based on their skills and responsibilities.

Grade 1 - initial grade

A grade 1 worker is usually supervised and works on simple tasks like harvesting or packing.

They (A grade 1 worker) have the right to be trained to become a grade 2 worker once they (A grade 1 worker)’ve worked for the same employer continuously for 30 weeks.

Grade 2 - standard worker

Someone is a grade 2 worker if they have one of the following:

a vocational qualification of at least NVQ at level 2

a certificate of competence for the agricultural sector they (Someone) work in

Someone is also a grade 2 worker if they:

work mainly unsupervised

work with animals

use powered machinery

drive a tractor

Grade 3 - lead worker

If someone has worked in agriculture for at least 2 of the past 5 years, they’re a grade 3 worker if they have either:

a National Certificate in agriculture or horticulture

4 certificates of competence or non-accredited competencies, for the agricultural sector they (someone) work in

Someone is also a grade 3 worker if

they (Someone) manage a team - but not discipline team members

their (Someone) employer views them (Someone) as a grade 3 team leader and they (Someone)’ve completed a one month (maximum) trial period

Grade 4 - craft grade

Someone is a grade 4 worker if they (someone) have:

an NVQ level 3 vocational qualification

8 certificates of competence for the agricultural sector they (someone) work in

They (someone) should also have:

worked for the same employer continuously for 12 months since getting this qualification

worked in agriculture for at least 2 of the past 5 years

There are other qualifications for grade 4 - you can get more help and advice.

Grade 5 - supervisory grade

A grade 5 worker is responsible for either:

supervising work on a farm on a daily basis

instructing, supervising and disciplining staff

Grade 6 - farm management grade

A grade 6 worker has either:

management responsibility for a farm - or part of a farm if it’s run as a separate business

responsibility for employing, disciplining and dismissing staff

Categories

An agricultural worker’s category depends on their duties, responsibilities and/or qualifications.

Flexible workers

Flexible workers must have a written ‘flexible working agreement’.

A full-time flexible worker works:

a 39 basic hour week - the hours can vary over different days

set working hours and working days, which cannot be changed unless agreed with the employer

on a Sunday when needed

A part-time flexible worker works:

less than 39 basic hours a week - the hours can vary over different days

Trainee

A trainee is someone who is:

on work experience as part of a Business, Innovation and Skills-approved training scheme

on work experience in agriculture as part of the Diploma in Environmental and Land-Based Studies for 14 to 19-year-olds

taking part in the second phase of the European Leonardo da Vinci Programme

Apprentice

Rights for apprentices are different.

Agricultural tenancies

If an agricultural worker gets a self-contained home as part of their job they may automatically have an ‘assured agricultural occupancy’. This will not happen if they had a written notice at the start of the tenancy saying that it was an assured shorthold tenancy instead.

How it starts

An assured agricultural occupancy starts when the worker (an agricultural worker) has been employed in agriculture (by any employer) for 91 weeks of the last 104, including paid holiday and sick leave, and:

the tenant works 35 hours or more a week

the accommodation is owned by the farmer, or arranged by them

Who can get one

The tenant must be a serving farm worker or a:

farm manager or family worker

retired farm worker

farm worker forced to give up work

former farm worker who has taken other employment

deceased farm worker’s widow, widower or family member of a worker and were living with the worker when they died

They (the tenant) have to have been working for the farmer who provides or arranges the accommodation (the farmer).

You can get more detailed information on who can get an assured agricultural occupancy in ‘agricultural lettings’.

Rent increases

The rent (Rent) can go up at any time if the worker (an agricultural worker) agrees - if they (an agricultural worker) do not, then it (Rent) can only go up yearly, unless a different interval is stated in the tenancy agreement. The farmer must tell the worker (an agricultural worker) in writing before putting the rent (Rent) up.

The employment ends

If the worker (an agricultural worker) loses their (an agricultural worker) job or retires, they (an agricultural worker) can stay in the accommodation. The farmer can ask them (an agricultural worker) to start paying rent - or a higher rent than before. If the farmer and worker cannot agree on a rent, they can go to a rent assessment committee.

If the farmer wants the property back, they (the farmer) can apply to the courts, although they (the farmer) may have to provide the tenant (an agricultural worker) with suitable alternative accommodation. If nothing suitable is available, the tenant (an agricultural worker) may be entitled to re-housing by the council.

The farmer wants to end the tenancy

The farmer may want the property back for a new worker, or to end the tenancy because the worker (an agricultural worker) is:

not paying the rent

breaking terms of the tenancy agreement

damaging the property or its (the property) contents

being a nuisance to neighbours

If the worker (an agricultural worker) does not leave willingly, the farmer will have to go to court, and the court will decide whether the worker (an agricultural worker) has to go. If the worker (an agricultural worker) is still a serving farm worker, the farmer may have to provide alternative accommodation.

If a tenant dies

The tenancy will automatically pass to their (a tenant) husband or wife. If they (an agricultural worker) did not have a husband or wife, it can pass to another family member if they lived there for the 2 years before the worker’s (an agricultural worker) death (dies).

Gangmasters

An individual or business that provides workers for agricultural work is called a ‘gangmaster’.

Gangmasters must be licensed if they provide workers for:

agriculture

horticulture

dairy farming

food and drink processing or packaging

forestry

gathering shellfish (anybody who uses supplied workers to gather shellfish also needs to be licensed)

There are some jobs in these industries that do not need a gangmaster licence.

You can check if a gangmaster is licensed.

Changes to employment terms and conditions

From 1 October 2013, the terms and conditions changed for agricultural and horticultural workers in England who begin new jobs. This includes workers supplied by a gangmaster.

Employment started on or after 1 October 2013

Workers must receive at least:

the National Minimum Wage

other statutory minimum terms of employment

Employment started before 1 October 2013

Workers, including those supplied by a gangmaster, are still entitled to the terms and conditions of their contract.

For example, this might mean workers are entitled to overtime rates, agricultural sick pay and dog allowance. Where accommodation is provided in a contract, workers can continue living in that accommodation.

These entitlements and any other terms and conditions already agreed will continue to apply unless the contract (a contract) is changed by mutual agreement or it (a contract) finishes.

Workers must always be paid at least the appropriate National Minimum Wage. A worker’s rate must be raised if it ever falls below the minimum.

Enforcement of workers’ rights

Workers should contact the Acas helpline if they’re concerned that they (workers)’re not working under the right terms and conditions.

Wales

There is no change in terms and conditions for workers in Wales after 1 October 2013.

Workers should contact the Agriculture: Sustainable Development Division if they’re concerned they (workers)’re not working under the correct terms and conditions.


Register land with the Rural Land Register

Overview

You must use the Rural Land Register (RLR) to register agricultural land.

You can register any type of land or property with HM Land Registry.

You must register your land with both the RLR and HM Land Registry to claim from most land-based funding schemes, including:

Environmental Stewardship schemes

the English Woodland Grant Scheme

Register with your local Rural Payments and Inspections Directorate (RPID) office if your land is in Scotland.

What to register

You only need to register land that you want to claim payments on. This includes land that:

you farm

qualifies for land-based payment schemes, for example because it (land that you want to claim payments on) has environmental value

What you’ll get

You’ll get a complete set of maps showing your registered land.

Who can register

Customer registration

You need to register as a customer with the Rural Payments Agency (RPA) before you register your land. You’ll need to tell them:

the name and address of your business

who is legally responsible for your business

the address of your land, including the grid reference or postcode

who your main contact person should be and what powers they should have

The main contact person can be yourself, a person legally responsible for your business or someone independent (an agent).

You can give an agent full powers (empowerment) to deal with your land registration or partial powers (for example, they can access information but not change it).

The Rural Payments Agency (the Rural Payments Agency (RPA)) has produced a leaflet about the different levels of empowerment you can give your contact person.

Call the RPA (the Rural Payments Agency (RPA)) to give this information for the first time or change existing contact details for your business.

You’ll receive a Single Business Identifier for your business, and each person will get a Personal Identifier. You’ll need these to register your land.

Landlords and tenants

Either the landlord or the tenant can register land on the Rural Land Register, but the land (your land) can only be registered once.

However, it’s possible for the landlord to claim funds under one land scheme and their tenant to claim under another.

How to register land or change a registration

You can use the RLE1 form to:

register new land for the first time

make changes to land already on the Rural Land Register, for example if the boundaries change or if you sell the land to someone else

Fill in the form (the RLE1 form) and post it (the RLE1 form) to the Rural Payments Agency (RPA). You can either download the form below or ask the RPA (the Rural Payments Agency (RPA)) to send you a pre-printed copy.

You’ll need to give your Single Business Identifier - you’ll get this when you complete the customer registration process for the first time.

You also need to enclose a map with a visible scale if you’re registering land for the first time, or if your boundaries have changed. Mark your land boundaries clearly with a fine-tipped pen.

Read the guidance on filling out form RLE1.

Contacting the RPA (the Rural Payments Agency (RPA))

If you live in Scotland, Wales or Northern Ireland

The Rural Land Register only covers land in England.

If your land is in more than one country, you’ll need to register each piece of land separately for each country.

Contact the Rural Payments Agency (the Rural Payments Agency (RPA)) if you have land in more than one country and have questions about your land in England.

Use the numbers below if you have land in more than one country and have questions about land in Scotland, Northern Ireland or Wales.

Land in Scotland

Land in Northern Ireland

Land in Wales

Find out about call charges.


Get copies of patent, trade mark or design registration documents

Overview

You can get copies of documents if you need to prove who owns or has applied for a UK patent, trade mark or design registration.

There are 2 types of copy – certified and uncertified.

Certified copy

This is an official document, also called a Certificate of the Registrar.

You need a certified copy to:

register a piece of intellectual property (IP) outside the UK (UK)

prove legal ownership of intellectual property, such as in a court case

Uncertified copy

An uncertified copy is a photocopy or digital copy of the details on the register. You can use this for research or personal use.

Request patent documents

Use patents form 23 to apply for either a certified or uncertified copy of a patent.

You must send a separate form for each certified copy you need, but you can make multiple requests on one form.

Fill in the form (one form) and post it (one form). The address is on the form (one form).

You can request uncertified copies of patent documents online.

How much they (uncertified copies of patent documents) cost

Certified copies cost £20 each.

Uncertified copies cost £5.

Uncertified copies by email cost a £5 set fee and £1.20 per page.

Request trade marks documents

Use form TM31R to get a certified copy of a trade mark.

Certified copies cost £20 each.

Fill in the form and post it (one form). The address is on the form.

Uncertified copies

Send an email to Intellectual Property Office (IPO) sales including:

the trade mark number

your telephone number

the address you want the photocopy sent to

Uncertified copies usually cost £5 - large documents may cost more.

After you email, you’ll get a quote and instructions on how you pay.

Request design registration documents

Use form DF23 to request a certified copy of a design registration or application.

You should use one form for each certified copy you’re requesting.

Certified copies cost £30 each.

Fill in the form and post it. The address is on the form.

Uncertified copies

the design number

your telephone number


Using somebody else's intellectual property

Overview

You can usually get permission to use someone else’s intellectual property (IP) by buying the rights from them or getting their permission to use it.

Using someone’s (someone else’s) trade mark, patent, copyright or design without their (someone else’s) permission is known as ‘IP infringement’ and could lead to a fine, prison or both.

Read about IP crime and enforcement for more information on the penalties.

Trade marks

To use an existing trade mark you should contact the current owner.

Find the owner of a registered trade mark by searching the trade marks database.

Licensing

A licence is a formal agreement to use someone else’s trade mark. You and the owner must agree the terms of the licence, for example the cost or how long it will last.

When you’ve agreed a licence to use the trade mark, fill in the form to record a licensee and post it. The address is on the form.

Post an application to remove or amend the record of a licence when the licensing agreement ends or if you need to change it (someone’s (someone else’s) trade mark, patent, copyright or design).

The owner must sign any form you send, or you must send proof of the agreement with your application.

Each application costs £50.

Buying

You must tell IPO if you become the new owner of a trade mark, for example by buying it or as the result of a company merger.

In some cases the owner may only sell you one part of a trade mark, for example they may not sell the right to register derivative marks. This is known as a ‘partial assignment’.

Use either:

‘Application to record a change of ownership’ form

‘Application to record a partial assignment of goods and/or services’ form

Each application costs £50.

Coexistence agreements

You may be able to use an identical trade mark (for example company name, logo) as someone else by making a coexistence agreement.

This (use) means you agree that both of you can continue to use the trade mark (a trade mark).

Patents

Contact the owner of the patent to see if they (the owner)’ll:

license it (the patent) to you

sell it (the patent) to you

Search the patent databases to find the current owner.

Licensing

Any licence arrangement, including cost, is made directly between you and the patent owner.

You can ask Intellectual Property Office (IPO) (IPO) for help to resolve patent disputes if you can’t reach an agreement.

IPO can’t decide the exact terms of the licence (for example the price) but can decide:

what can and can’t be part of a licence

if the patent owner must grant you a licence (known as a ‘compulsory licence under a patent’)

Licence of right

A patent with ‘licence of right’, means that the patent owners will give anyone a licence to use it (the licence).

You must still agree with the owner (the patent owner) on the terms of the licence before you can use the patent (the licence).

You can ask IPO for help if you can’t reach agreement.

Registering your licence

Register a licence agreement (or changes to an existing licence, for example cancellation) by filling in Patents form 21. Send it to the address on the form.

You can use the form (Patents form 21) to record licences on more than one patent. It costs £50 for each form you submit.

Buying a patent

When someone sells you a patent they must transfer ownership to you.

You need a written document to record the transfer (transfer). This is known as an ‘assignment’ and must be signed by the person selling the patent (someone) (a patent).

A solicitor can help you draw up this document (a written document to record the transfer (transfer)).

Fill in Patents form 21 and return it to the address on the form (Patents form 21). Include a copy of your assignment (a written document to record the transfer (transfer)).

Copyright

You can’t copy or use copyright material without permission. For example, you can’t buy a painting and then use copies of it for a book cover, or buy a CD and use a track from it in a film.

To use something protected by copyright you must either:

agree a licence with the owner to use it (something protected by copyright)

buy or acquire the copyright

confirm that your intended use falls within the exceptions to copyright

Finding a copyright owner

A person can give permission if they are:

the person who made it (something protected by copyright) (the creator), or their family or heirs

the creator’s (the person who made it (something protected by copyright) (the creator)) employer, if it (something protected by copyright) was created it (something protected by copyright) as part of the creator’s (the person who made it (something protected by copyright) (the creator)) job

a person who bought, acquired or licensed the rights

an organisation representing the copyright owner

You may be able to find out who owns copyright from Writers, Artists and their copyright holders (WATCH).

If you can’t find out who the copyright owner is check if you need a licence to use the work.

Licensing

You must agree the terms of an agreement with the current owner to use all or part of copyright works.

The licence agreement may allow you to use it (something protected by copyright) for one or more specified purposes and may apply only for a limited time or in specific places.

Exclusive use

You’ll be the only person able to use something (something protected by copyright) for the duration of the agreement (The licence agreement).

This includes the copyright owner, who won’t be able to use it (the work) themselves while the agreement (The licence agreement) is in place.

Limited use

You’ll only be given permission to use something for one or more specific reasons, for example publishing a photograph in one edition of a magazine or using a song as the theme for one series of a TV show.

You need to agree another licence if you want to use the material (something protected by copyright) for something else.

Creative Commons licence

Some copyright owners release work under a Creative Commons licence.

You must check what kind of use the licence (a Creative Commons licence) allows.

Buying copyright

When you buy copyright the person you’re buying from transfers the copyright to you.

Once you own the copyright to something you can use it for anything you like, without the creator’s express permission, as long as you respect their moral rights.

You must have a written agreement, signed by the copyright owner (the creator’s), stating that they (the creator’s) have transferred ownership of the copyright (the copyright to something) to you.

Moral rights

The creator (the creator’s) may still have certain rights regarding how their (the creator’s) work is used even if you’ve bought the copyright (copyright).

Authors, playwrights, composers, artists and film directors have the moral right:

to be recognised as the creator of the work when copies are made available to the public

to object to the work being altered in a way that has negative effect on their (Authors, playwrights, composers, artists and film directors) reputation

to not have someone else’s work falsely attributed to them (Authors, playwrights, composers, artists and film directors)

Performers, such as actors or dancers, have the moral right:

to be recognised as the performer of the piece

to object to the performance being altered in a way that is damaging to their (Performers, such as actors or dancers) reputation

The creator or performer of a piece of work to which you own the copyright must tell you if they (Performers, such as actors or dancers) want to exercise these rights (Moral rights).

They (Performers, such as actors or dancers) can choose whether or not to use their (Performers, such as actors or dancers) moral rights (Performers, such as actors or dancers).

Moral rights can’t be sold or transferred in the same way as copyright. They last for as long as the piece of work (a piece of work to which you own the copyright) is covered by copyright.

Performers’ rights

Performers, for example in films or broadcasts, may still have ‘economic rights’ to some copyright material, even if you’ve bought the copyright.

For example, if you’ve bought the copyright to a filmed recording of a play you may still have to pay the actors if you broadcast it.

Permitted use of copyright works

You may not need permission if you’re using a copyright work for the following reasons:

non-commercial research and private study

criticism, review and reporting current events

teaching in educational establishments

helping disabled people

recording for use at a later date

You may not need permission if you only want to use a ‘less than a substantial’ part of a copyright protected work. This is decided on a case by case basis.

Generally something won’t be less than a substantial part if it could be seen as an important part of the work (a copyright protected work), for example a frame from a film or the conclusions of a report.

Get legal advice from an intellectual property professional before using copyrighted material, if you’re in any doubt.

Read the guidance on exceptions to copyright for detailed information.

Designs

To use a registered design you must contact the current owner and either agree a licence to use the design or buy it from them.

The licence between you and the design’s (a registered design) owner (a licence to use the design) will tell you:

what you can do with the design (a registered design)

how long your licence (a licence to use the design) will last

what you have to pay - if anything

You can do anything with a design that you’ve bought.

Fill in and send form DF12A to register a licence or transfer ownership of the design (a design that you’ve bought) - the address is on the form.

There’s no fee.


Environmental taxes, reliefs and schemes for businesses

Overview

Environmental taxes encourage your business to operate in a more environmentally friendly way. There are taxes and schemes for different types and size of business.

You may get reliefs or be exempt from some taxes, for example if:

you use a lot of energy because of the nature of your business

you’re a small business that does not use much energy

you buy energy-efficient technology for your business

You can pay less tax by applying for schemes to help you demonstrate that you’re operating more efficiently and producing waste that’s less damaging.

Climate Change Levy

Climate Change Levy (CCL) is paid at either the:

main rates

carbon price support (CPS) rates

Main rates

You pay CCL (Climate Change Levy (CCL)) at the main rate on:

electricity

gas

solid fuels - like coal, lignite, coke and petroleum coke

The CCL (Climate Change Levy (CCL)) main rates (main rates) are listed on your business’s energy bill.

There’s more detailed information on Climate Change Levy rates and allowances.

Who it applies to

You pay the main rates of CCL (carbon price support (CPS) rates) (Climate Change Levy (CCL)) if your business is in one of the following sectors:

industrial

commercial

agricultural

public services

You do not pay the main rate of CCL (Climate Change Levy (CCL)) on certain supplies, for example if you’re a:

business that uses small amounts of energy

domestic energy user

charity engaged in non-commercial activities

Fuels that are exempt

Electricity, gas and solid fuel are normally exempt from the main rates of CCL (carbon price support (CPS) rates) (Climate Change Levy (CCL)) if any of the following apply:

they will not be used in the UK

they’re supplied to or from certain combined heat and power (CHP) schemes registered under the CHP quality assurance (CHPQA) programme

the electricity was generated from renewable sources before 1 August 2015

they’re used to produce electricity in a generating station which has a capacity of 2MW or greater

they will not be used as fuel

they’re used in certain forms of transport

There are other exemptions and reliefs.

Pay a reduced rate

You can get a reduction on the main rates of CCL (carbon price support (CPS) rates) (Climate Change Levy (CCL)) if you’re an energy intensive business and have entered into a climate change agreement (CCA) with the Environment Agency.

Energy intensive businesses can get a 90% reduction for electricity and a 65% reduction for gas, liquefied petroleum gas (LPG), coal and other solid fuel.

Check if your business is eligible. Your industry trade association can also give advice.

Carbon price support rates

The CPS rates of CCL (Carbon price support rates) (Climate Change Levy (CCL)) encourage industry to use low carbon technology for producing electricity.

You pay CPS rates (Carbon price support rates) for:

gas

LPG

coal and other solid fossil fuels

Who pays CPS rates

The CPS rates of CCL (CPS rates) (Climate Change Levy (CCL)) are paid by owners of electricity generating stations and operators of combined heat and power (CHP) stations.

Certain suppliers do not have to pay CPS rates. These include small generators, stand-by generators and generating stations in Northern Ireland.

CRC Energy Efficiency Scheme

The CRC Energy Efficiency Scheme (formerly known as the ‘Carbon Reduction Commitment’) covers large, non-energy-intensive organisations, for example:

supermarkets

hotels

water companies

banks

local authorities, including state-funded schools

all central government departments

How it works

You should already be registered if your business qualifies for the CRC Energy Efficiency Scheme. You must now:

monitor and report your CO2 emissions from gas and electricity use

buy enough allowances to cover your annual emissions and surrender them at the end of the year

If you need more help

There’s more detailed guidance on the scheme if you’re in England or Wales.

Emissions trading

The EU Emissions Trading System (EU ETS) affects businesses from energy-intensive sectors - like the energy industry and certain manufacturers.

It (The EU Emissions Trading System (EU ETS)) lets you buy and sell greenhouse gas emission allowances to reduce your organisation’s environmental impact.

Large organisations not covered by the EU ETS (The EU Emissions Trading System (EU ETS)) are covered by another scheme called the CRC Energy Efficiency Scheme.

How it works

If your business is covered by the EU ETS (The EU Emissions Trading System (EU ETS)) you must meet targets by:

cutting your business emissions

trading emissions allowances

You’ll need to open an EU Registry account so you can trade allowances. You can then trade allowances by:

trading directly with other businesses

buying or selling from intermediaries, for example banks and specialist traders

using the services of a broker

joining one of the several exchanges that list carbon allowance products

bidding at UK government or other EU member state auctions

Calculate your greenhouse gas emissions

Work out your greenhouse gas emissions by multiplying the amount of energy you use by the (emissions they produce). You need to do this for each type of energy you use.

To do this (Work), you need to know:

how much non-renewable energy you’ve used - this information can be found on your gas, electricity and water bills, invoices and receipts

the greenhouse gases produced by each type of energy (the ‘emission factor’) - these are updated every year

You can calculate your carbon emissions online.

Capital allowances on energy-efficient items

You can claim capital allowances when you buy energy efficient, or low or zero-carbon technology for your business. This reduces the amount of tax you pay.

Landfill Tax

You pay tax on top of your normal landfill fees if your business gets rid of waste using landfill sites.

If you get rid of waste at sites not authorised for landfill, you’ll be charged Landfill Tax. You may also have to pay a penalty or be taken to court.

Landfill operators - what you must do

You need to:

get a permit

register within 30 days of setting up - if you do not you can be fined

What to pay

The tax (Landfill Tax) is charged by weight. There are 2 rates. You pay the lower rate on ‘inactive waste’ - for example rocks or soil.

Rate | Amount you pay

Lower rate (the lower rate) | £3.10 per tonne

Standard rate | £96.70 per tonne

Loss on Ignition (LOI) testing regime

If your landfill site accepts waste fines, you may need to carry out a loss on ignition test to help determine the rate of tax to pay.

Exemptions

You do not have to pay Landfill Tax on:

dredging activities

quarrying and mining

pet cemeteries

inactive waste used for filling quarries

You can get tax credits if you send waste from landfill to be recycled, incinerated or reused.

Aggregates Levy

This (Aggregates Levy) is a tax on sand, gravel and rock that’s either been:

dug from the ground

dredged from the sea in UK waters

imported

What you need to do

You must register with HM Revenue and Customs (HMRC) if your business exploits aggregate in the UK, for example if you’re a quarry operator.

Every quarter, you must tell HMRC (HM Revenue and Customs (HMRC)) how much aggregate you’ve produced or sold.

How much you pay

You pay tax of £2 per tonne of sand, gravel or rock. You pay less on smaller amounts, for example £1 on half a tonne. You still pay tax if you import the materials.

Reliefs

You can get tax relief if you export aggregates or use them in some industrial or agricultural processes. If you do not use the material as aggregate it may be eligible for relief.

Exemptions

Certain materials  are excluded from the tax (Aggregates Levy), for example soil, vegetable or other organic matter.

If you need more help

There’s more detailed guidance on Aggregates Levy or you can contact the helpline.


Emergency and life-saving equipment on ships

Overview

All ships must carry certain emergency and life-saving equipment. This equipment must meet minimum standards and must be properly tested and serviced.

There are different requirements depending on the size and type of ship and where it (All ships) operates.

Emergency and life-saving equipment include things like:

lifeboats and liferafts

lifebuoys

lifejackets and attachments

buoyancy apparatus

emergency alarm systems and public address systems

marine evacuation systems

two-way VHF radiotelephone sets

fire-fighting equipment

Life-saving equipment

Merchant ships

You can find information on the life-saving appliances that ships must carry in the Merchant Shipping (Life-Saving Appliances Regulations for Ships Other Than Ships of Classes III to VI(A)) Regulations 1999.

Passenger ships

There are different requirements for different types of passenger ships.

Download information about requirements for life-saving appliances on passenger ships on domestic voyages.

You must also read the amendments to these regulations.

Download information about which lifejackets must be carried on passenger ships.

Roll-on Roll-off (Ro-Ro) passenger ships

Ro-Ro passenger ships must be fitted with emergency equipment lockers for emergency situations.

Large commercial yachts

The Large Commercial Yacht Code includes rules on life-saving equipment for certain types of ship of less than 3,000 gross tonnage.

Small commercial vessel and pilot boats

The Small Commercial Vessels Code sets out rules on life-saving equipment for certain vessels of less than 24 metres.

Small passenger boats on inland waters

The Inland Waters Small Passenger Boat Code includes rules on life-saving equipment for inland vessels that carry no more than 12 passengers.

Pleasure craft

Some pleasure craft don’t have to carry certain life-saving equipment. Download the regulations for pleasure craft.

Fire-fighting equipment

Ships must carry certain fire-fighting equipment on board.

Exemptions

Some ships are exempt from these regulations.

Fixed fire alarms and extinguishers

Download the rules on fixed fire-detection alarms and extinguishing systems.

Fixed gas fire-extinguishing systems

Download guidance on operating fixed gas fire-extinguishing systems.

Your crew must know how to use fixed gas fire-extinguishing systems safely.

Halon fire-fighting systems

It’s now illegal to use fire-fighting equipment that contains halons (Halon). Download information on the phasing out of halon fire-fighting systems.

Safe use of emergency equipment

All emergency life-saving equipment must be safe to use, and you must make sure that your crew know how to use it (Fixed fire alarms and extinguishers) properly.

Lifejackets

All lifejackets must be regularly inspected. You’ll need to check the individual manufacturer’s instructions on how to do this.

Download general guidance on how to use and inspect inflatable lifejackets.

Immersion suits

Read information on the safe use of immersion suits and lifejackets.

Marine evacuation systems (MESs)

A marine evacuation system is an inflatable slide or escape chute which passengers can use to get into liferafts from the ship.

If your vessel has an MES, you must make sure that crew are properly trained in how to use it, and that all onboard lifejackets can be used safely with it.

Liferafts and Hydrostatic Release Units (HRUs)

Download guidance on the safe use of HRUs and liferafts.

Fuels and lubricating oils in lifeboat engines

In lifeboat engines, you must make sure that all fuels and lubricating oils are safe to use in low temperatures.

Download information on which fuels and oils are safe to use.

Retro-reflective material

You must check all retro-reflective material at regular intervals to make sure it’s effective. Download guidance on using and fitting retro-reflective material on life-saving appliances.

Servicing and testing emergency equipment

Life-saving appliance testing

Some life-saving equipment must be serviced regularly at an approved service station, like:

inflatable liferafts

inflatable boats

rescue boats

fast rescue boats

inflatable lifejackets

Hydrostatic Release Units (HRUs)

You can find details of independent lifeboat servicing and testing organisations on the Maritime and Coastguard Agency (MCA) website.

Download further information on servicing this kind of emergency equipment.

Manufacturers of life-saving appliances

You can find details of manufacturers of life-saving appliances and their UK representatives on the MCA (the Maritime and Coastguard Agency (MCA)) website (the Maritime and Coastguard Agency (MCA) website).

Emergency electrical systems

Download information on testing emergency electrical systems.

Fire equipment testing

All fire protection systems and equipment should be regularly tested and maintained so that they’re ready for immediate use when needed.

You must carry out monthly fire equipment testing and inspection to make sure that:

all fireman’s outfits, fire extinguishers, fire hydrants, hoses and nozzles are in place and in good condition

all escape routes are free of obstructions and properly maintained

the public address system and ship’s alarms are working properly

all fixed fire-fighting installation valves are set in the correct operating position

dry pipe sprinkler systems are pressurised, where needed, and their gauges are working properly

the sprinkler system pressure tank water levels are correct

all sprinkler system pumps operate automatically on pressure loss in the systems

all fire pumps are working properly

all fixed gas fire extinguishing installations are free from leaks

Fixed bulk dry powder fire extinguishing systems

Download information on maintaining and testing fixed dry bulk power systems.

Read ‘MGN 355 (M) Periodic Inspection, Testing and Maintenance of Fixed Bulk Dry Powder Fire Extinguishing Systems’.

Seamless steel pressurised gas cylinders

Download information on testing seamless steel pressurised gas cylinders used for fire-fighting.

Portable fire extinguishers

Download information on how to carry out testing and maintenance of portable fire extinguishers.

Help and advice

You can contact the Maritime and Coastguard Agency (MCA) for further information on life-saving appliances.

The MCA (the Maritime and Coastguard Agency (MCA)) lists current safety alerts for technical matters, including information on known design faults and fake safety equipment.

It (the Maritime and Coastguard Agency (MCA)) also lists safety alerts for health and safety matters.


Operational standards for small vessels

Overview

Small commercial vessels must follow certain codes of practice.

This (follow) applies to any vessel that:

is less than 24 metres long

is less than 150 gross tonnes and was built before 21st July 1968

carries cargo and no more than 12 passengers

provides a service where neither cargo or passengers are carried

is a pilot boat of any size, eg a vessel that take pilots to and from larger ships

isn’t considered a ‘pleasure vessel’

Pleasure vessels

These (Pleasure vessels) are craft used solely for either:

sport or recreation by their (Pleasure vessels) owners, family, friends or employees

non-profit journeys

Pleasure vessels are exempt from the small commercial vessel codes of practice (certain codes of practice).

Safety codes of practice

There are 4 codes of practice for small commercial vessels.

The Maritime and Coastguard Agency (MCA) has produced a guidance note for small commercial vessels that covers these codes of practice (4 codes of practice for small commercial vessels).

Certification

Any small commercial vessels not used as ‘pleasure vessels’ must have the right small commercial vessel certificate.

To get the right certificate, you must arrange a survey of your boat by a Maritime and Coastguard Agency (MCA) (The Maritime and Coastguard Agency (MCA)) approved authority.

If your boat passes this, it’ll be issued with either a:

small commercial vessel certificate

workboat certificate

pilot boat certificate

This (pilot boat certificate) must be kept on board your boat and is valid for 5 years.

Boats being surveyed for the first time must also meet stability requirements outlined in section 11 of Marine Guidance Note 280.

If you’re in charge of a business boat

You must have the correct certificate to be in charge of a small business boat.

Check the appropriate code of practice for your boat to see which certificate you need.

Operating overseas

There’s no international code of practice for the safety of small commercial vessels outside the UK.

Many countries accept commercial vessels with UK (the UK) certificates, but you may need to follow local safety laws as well.