My sister in law's cake decorating business has just gone into liquidation as she was no longer able to meet her overheads. She has a lot of professional baking equipment which is tied up in her business. Is it possible for me to buy my sister's in law's equipment once her company is formally liquidised?

You may be able to claim money back or buy assets from the dissolved company by:

Claiming money or property from a dissolved company

Overview

When a company is dissolved, all of its assets pass to the Crown and are legally known as ‘bona vacantia’ (ownerless property). Assets include:

property and land

mortgages

shares

intellectual property, for example trademarks, registered designs and patents

Claiming or buying assets

getting a court order to restore the company - if they owe you money

buying or claiming some of their assets - if you’re affected by the company closing

applying for a discretionary grant - if you were a shareholder

You can get legal advice about the best way to claim back your money.

Get a court order to restore a company

You may be able to apply for a court order to restore a company if:

you did business with them

you worked for them

they owed you money when they were dissolved

you’re responsible for their employee pension fund

you have a shared or competing interest in land

you were a shareholder or director when it was dissolved

You may be able to restore the company without a court order if you were a director or shareholder of a dissolved company.

How to apply

Download and fill in a claim to restore by court order (form N208) to apply for court order restoration in England and Wales.

HM Courts and Tribunals service has guidance notes on filling in form N208 if you need help.

Find the company’s registered office and send your completed form to their nearest county court that deals with bankruptcy.

If you’re not sure where to send the form then contact the Royal Courts of Justice.

You’ll also need to include:

the £280 court fee (cash, postal order or cheque made payable to ‘Her Majesty’s Courts and Tribunals Service’)

a witness statement, containing the supporting information outlined in section 4 of the Treasury Solicitor’s guide to company restoration

In Scotland

Apply to the Court of Session if the initial value of the company’s shares that have been paid for (‘paid-up capital’) is more than £120,000.

Apply to the local sheriff court for other companies.

You’ll then have to serve a ‘petition to restore’ on the Registrar of Companies in Scotland, and any other bodies the court asks you to.

In Northern Ireland

Apply by serving an ‘originating summons’ on the Royal Courts of Justice:

You also need to send this to the Registrar of Companies in Northern Ireland, along with a witness statement in support of the application.

What happens next

If your claim is accepted, the court will issue an order to restore a company - you’ll be sent this, and you must send it on to the Registrar of Companies. Once they have it they will restore the company.

You’ll then need to take further action to try and get your money:

get a ‘judgment’ from court for the amount of the money you’re owed together with interest and costs

issue a statutory demand

take out a winding up petition

Buy a dissolved company's assets

You may be able to claim or buy an asset belonging to a dissolved company by asking the body representing the Crown. This is known as ‘referring’ an asset.

Who you ask depends on where the company was registered.

Anybody can refer an asset, for example if:

you’re the leaseholder of a property where the company owned the freehold

you want to buy or are affected by land owned by the company

you want to buy other assets of the company like shares, trade marks or copyrights

you’re a shareholder trying to get cash held by the company

How to refer an asset

The Treasury Solicitor looks after dissolved company assets in England and Wales (but not Cornwall or Lancashire).

Find out how to refer an asset to the Treasury Solicitor.

You can also write to:

Other bodies that represent the Crown

Elsewhere, dissolved companies’ assets are dealt with by:

in Cornwall and Lancashire - Farrer and Co

in Scotland - The Queen’s and Lord Treasurer’s Remembrancer

in Northern Ireland - phone or write to the Crown Solicitor’s Office for Northern Ireland

Apply for a discretionary grant

You may be able to get back a dissolved company’s assets if you were one of its shareholders.

How to apply

In England and Wales (but not Cornwall or Lancashire) you must apply to the Treasury Solicitor.

How you apply depends on whether the company can be restored or not.

The Treasury Solicitor has guidance on what you should do if:

the company can be restored

the company cannot be restored

Companies in Scotland, Northern Ireland, Cornwall and Lancashire

Property owned by dissolved companies is dealt with:

in Northern Ireland - the Crown Solicitor’s Office for Northern Ireland

buying or claiming some of their assets - if you’re affected by the company closing

Overview

property and land

mortgages

shares

intellectual property, for example trademarks, registered designs and patents

Claiming or buying assets

You may be able to claim money back or buy assets from the dissolved company by:

getting a court order to restore the company - if they owe you money

applying for a discretionary grant - if you were a shareholder

You can get legal advice about the best way to claim back your money.

Get a court order to restore a company

You may be able to apply for a court order to restore a company if:

you did business with them

you worked for them

they owed you money when they were dissolved

you’re responsible for their employee pension fund

you have a shared or competing interest in land

you were a shareholder or director when it was dissolved

How to apply

HM Courts and Tribunals service has guidance notes on filling in form N208 if you need help.

If you’re not sure where to send the form then contact the Royal Courts of Justice.

You’ll also need to include:

In Scotland

Apply to the local sheriff court for other companies.

In Northern Ireland

Apply by serving an ‘originating summons’ on the Royal Courts of Justice:

What happens next

You’ll then need to take further action to try and get your money:

issue a statutory demand

take out a winding up petition

Buy a dissolved company's assets

Who you ask depends on where the company was registered.

Anybody can refer an asset, for example if:

you’re the leaseholder of a property where the company owned the freehold

you want to buy or are affected by land owned by the company

you want to buy other assets of the company like shares, trade marks or copyrights

you’re a shareholder trying to get cash held by the company

How to refer an asset

Find out how to refer an asset to the Treasury Solicitor.

You can also write to:

Other bodies that represent the Crown

Elsewhere, dissolved companies’ assets are dealt with by:

in Cornwall and Lancashire - Farrer and Co

in Scotland - The Queen’s and Lord Treasurer’s Remembrancer

in Northern Ireland - phone or write to the Crown Solicitor’s Office for Northern Ireland

Apply for a discretionary grant

You may be able to get back a dissolved company’s assets if you were one of its shareholders.

How to apply

In England and Wales (but not Cornwall or Lancashire) you must apply to the Treasury Solicitor.

How you apply depends on whether the company can be restored or not.

The Treasury Solicitor has guidance on what you should do if:

the company can be restored

the company cannot be restored

Companies in Scotland, Northern Ireland, Cornwall and Lancashire

Property owned by dissolved companies is dealt with:

in Northern Ireland - the Crown Solicitor’s Office for Northern Ireland

Overview

property and land

mortgages

shares

intellectual property, for example trademarks, registered designs and patents

Claiming or buying assets

You may be able to claim money back or buy assets from the dissolved company by:

getting a court order to restore the company - if they owe you money

buying or claiming some of their assets - if you’re affected by the company closing

applying for a discretionary grant - if you were a shareholder

You can get legal advice about the best way to claim back your money.

Get a court order to restore a company

You may be able to apply for a court order to restore a company if:

you did business with them

you worked for them

they owed you money when they were dissolved

you’re responsible for their employee pension fund

you have a shared or competing interest in land

you were a shareholder or director when it was dissolved

How to apply

HM Courts and Tribunals service has guidance notes on filling in form N208 if you need help.

If you’re not sure where to send the form then contact the Royal Courts of Justice.

You’ll also need to include:

In Scotland

Apply to the local sheriff court for other companies.

In Northern Ireland

Apply by serving an ‘originating summons’ on the Royal Courts of Justice:

What happens next

You’ll then need to take further action to try and get your money:

issue a statutory demand

take out a winding up petition

Buy a dissolved company's assets

Who you ask depends on where the company was registered.

Anybody can refer an asset, for example if:

you’re the leaseholder of a property where the company owned the freehold

you want to buy or are affected by land owned by the company

you want to buy other assets of the company like shares, trade marks or copyrights

you’re a shareholder trying to get cash held by the company

How to refer an asset

Find out how to refer an asset to the Treasury Solicitor.

You can also write to:

Other bodies that represent the Crown

Elsewhere, dissolved companies’ assets are dealt with by:

in Cornwall and Lancashire - Farrer and Co

in Scotland - The Queen’s and Lord Treasurer’s Remembrancer

in Northern Ireland - phone or write to the Crown Solicitor’s Office for Northern Ireland

Apply for a discretionary grant

You may be able to get back a dissolved company’s assets if you were one of its shareholders.

How to apply

In England and Wales (but not Cornwall or Lancashire) you must apply to the Treasury Solicitor.

How you apply depends on whether the company can be restored or not.

The Treasury Solicitor has guidance on what you should do if:

the company can be restored

the company cannot be restored

Companies in Scotland, Northern Ireland, Cornwall and Lancashire

Property owned by dissolved companies is dealt with:

in Northern Ireland - the Crown Solicitor’s Office for Northern Ireland

Anybody can refer an asset, for example if:

Overview

property and land

mortgages

shares

intellectual property, for example trademarks, registered designs and patents

Claiming or buying assets

You may be able to claim money back or buy assets from the dissolved company by:

getting a court order to restore the company - if they owe you money

buying or claiming some of their assets - if you’re affected by the company closing

applying for a discretionary grant - if you were a shareholder

You can get legal advice about the best way to claim back your money.

Get a court order to restore a company

You may be able to apply for a court order to restore a company if:

you did business with them

you worked for them

they owed you money when they were dissolved

you’re responsible for their employee pension fund

you have a shared or competing interest in land

you were a shareholder or director when it was dissolved

How to apply

HM Courts and Tribunals service has guidance notes on filling in form N208 if you need help.

If you’re not sure where to send the form then contact the Royal Courts of Justice.

You’ll also need to include:

In Scotland

Apply to the local sheriff court for other companies.

In Northern Ireland

Apply by serving an ‘originating summons’ on the Royal Courts of Justice:

What happens next

You’ll then need to take further action to try and get your money:

get a ‘judgment’ from court for the amount of the money you’re owed together with interest and costs

issue a statutory demand

take out a winding up petition

Buy a dissolved company's assets

Who you ask depends on where the company was registered.

Anybody can refer an asset, for example if:

you’re the leaseholder of a property where the company owned the freehold

you want to buy or are affected by land owned by the company

you want to buy other assets of the company like shares, trade marks or copyrights

you’re a shareholder trying to get cash held by the company

How to refer an asset

Find out how to refer an asset to the Treasury Solicitor.

You can also write to:

Other bodies that represent the Crown

Elsewhere, dissolved companies’ assets are dealt with by:

in Cornwall and Lancashire - Farrer and Co

in Scotland - The Queen’s and Lord Treasurer’s Remembrancer

in Northern Ireland - phone or write to the Crown Solicitor’s Office for Northern Ireland

Apply for a discretionary grant

You may be able to get back a dissolved company’s assets if you were one of its shareholders.

How to apply

In England and Wales (but not Cornwall or Lancashire) you must apply to the Treasury Solicitor.

How you apply depends on whether the company can be restored or not.

The Treasury Solicitor has guidance on what you should do if:

the company can be restored

the company cannot be restored

Companies in Scotland, Northern Ireland, Cornwall and Lancashire

Property owned by dissolved companies is dealt with:

in Northern Ireland - the Crown Solicitor’s Office for Northern Ireland

Overview

property and land

mortgages

shares

intellectual property, for example trademarks, registered designs and patents

Claiming or buying assets

You may be able to claim money back or buy assets from the dissolved company by:

getting a court order to restore the company - if they owe you money

buying or claiming some of their assets - if you’re affected by the company closing

applying for a discretionary grant - if you were a shareholder

You can get legal advice about the best way to claim back your money.

Get a court order to restore a company

You may be able to apply for a court order to restore a company if:

you did business with them

you worked for them

they owed you money when they were dissolved

you’re responsible for their employee pension fund

you have a shared or competing interest in land

you were a shareholder or director when it was dissolved

How to apply

HM Courts and Tribunals service has guidance notes on filling in form N208 if you need help.

If you’re not sure where to send the form then contact the Royal Courts of Justice.

You’ll also need to include:

In Scotland

Apply to the local sheriff court for other companies.

In Northern Ireland

Apply by serving an ‘originating summons’ on the Royal Courts of Justice:

What happens next

You’ll then need to take further action to try and get your money:

get a ‘judgment’ from court for the amount of the money you’re owed together with interest and costs

issue a statutory demand

take out a winding up petition

Buy a dissolved company's assets

Who you ask depends on where the company was registered.

Anybody can refer an asset, for example if:

you’re the leaseholder of a property where the company owned the freehold

you want to buy or are affected by land owned by the company

you want to buy other assets of the company like shares, trade marks or copyrights

you’re a shareholder trying to get cash held by the company

How to refer an asset

Find out how to refer an asset to the Treasury Solicitor.

You can also write to:

Other bodies that represent the Crown

Elsewhere, dissolved companies’ assets are dealt with by:

in Cornwall and Lancashire - Farrer and Co

in Scotland - The Queen’s and Lord Treasurer’s Remembrancer

in Northern Ireland - phone or write to the Crown Solicitor’s Office for Northern Ireland

Apply for a discretionary grant

You may be able to get back a dissolved company’s assets if you were one of its shareholders.

How to apply

In England and Wales (but not Cornwall or Lancashire) you must apply to the Treasury Solicitor.

How you apply depends on whether the company can be restored or not.

The Treasury Solicitor has guidance on what you should do if:

the company can be restored

the company cannot be restored

Companies in Scotland, Northern Ireland, Cornwall and Lancashire

Property owned by dissolved companies is dealt with:

in Northern Ireland - the Crown Solicitor’s Office for Northern Ireland


I own a computer hardware repair shop which has been doing really well recently. I am interested in expanding my business and opening a new location on the other side of town. I have found the perfect spot in terms of location but the building standing there right now is really old and not well maintained. My plan is to completely demolish it and rebuild it as a place where I can open my shop and also have a few apartments to rent out. Could I get in trouble if I were to operate without a planning permission?

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

Planning permission

When you need it

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 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

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 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 will not take into account whether local people want it.

To decide whether a planning application fits with its development plan, an 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) 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:

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 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 within the deadline and does not get your written consent to change the deadline

serves you with an enforcement notice because it thinks you have broken planning permission and you do not agree

Read the guidance on the appeals process.

build something new

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

Applying for planning permission

When you do not need it

industrial premises and warehouses

Community Rights in England

After you apply

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

Appeals

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:

refuses your application

grants permission but with conditions you object to

Read the guidance on the appeals process.

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

Applying for planning permission

When you do not need it

industrial premises and warehouses

Community Rights in England

After you apply

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

Appeals

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:

refuses your application

grants permission but with conditions you object to

Read the guidance on the appeals process.


I recently purchased an old apartment building with the idea of renovating it and renting out the apartments. Since the building was quite old but had a really big back yard I planned an expansion to the building which would consist of a private cinema for the people renting the building. I applied for a planning permission but my application was declined 6 weeks after I sent it in. What steps can I take to possibly have the decision changed?

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

Planning permission

When you need it

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 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

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 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 will not take into account whether local people want it.

To decide whether a planning application fits with its development plan, an 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) 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:

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 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 within the deadline and does not get your written consent to change the deadline

serves you with an enforcement notice because it thinks you have broken planning permission and you do not agree

Read the guidance on the appeals process.

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

Planning permission

When you need it

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

build something new

change the use of your building

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

Applying for planning permission

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

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

When you do not need it

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

Community Rights in England

After you apply

To decide whether a planning application fits with its development plan, an 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

Appeals

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:

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

serves you with an enforcement notice because it thinks you have broken planning permission and you do not agree

Read the guidance on the appeals process.

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

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

Applying for planning permission

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

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

When you do not need it

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

Community Rights in England

After you apply

To decide whether a planning application fits with its development plan, an 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

Appeals

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:

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

serves you with an enforcement notice because it thinks you have broken planning permission and you do not agree

Read the guidance on the appeals process.

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

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

Applying for planning permission

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

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

When you do not need it

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

Community Rights in England

After you apply

To decide whether a planning application fits with its development plan, an 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

Appeals

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:

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

serves you with an enforcement notice because it thinks you have broken planning permission and you do not agree

Read the guidance on the appeals process.

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

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

Applying for planning permission

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

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

When you do not need it

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

Community Rights in England

After you apply

To decide whether a planning application fits with its development plan, an 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

Appeals

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:

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

serves you with an enforcement notice because it thinks you have broken planning permission and you do not agree

Read the guidance on the appeals process.

refuses your application

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

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

Applying for planning permission

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

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

When you do not need it

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

Community Rights in England

After you apply

To decide whether a planning application fits with its development plan, an 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

Appeals

If your application is refused, try to come to an agreement with the 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:

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

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

serves you with an enforcement notice because it thinks you have broken planning permission and you do not agree

Read the guidance on the appeals process.


I had a limited company and because of the recent IR35 changes I moved to a permanent role but have not liquidated the company and no profits from the company as well Do I still have to pay my tax bill to HMRC?

Tell HM Revenue and Customs (HMRC) if you have nothing to pay. HMRC will send you payment reminders if you do not.

Pay your Corporation Tax bill

Overview

The deadline for your payment will depend on your taxable profits.

Taxable profits of up to £1.5 million

You must pay your Corporation Tax 9 months and 1 day after the end of your accounting period. Your accounting period is usually your financial year, but you may have 2 accounting periods in the year you set up your company.

Taxable profits of more than £1.5 million

You must pay your Corporation Tax in instalments.

Check the rules and deadlines:

if your taxable profits are between £1.5 million and £20 million

if your taxable profits are more than £20 million

Ways to pay

Make sure you pay HM Revenue and Customs (HMRC) by the deadline. They may charge you interest if you do not pay on time. They’ll pay you interest if you pay your tax early.

Pay now

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

You can no longer pay at the Post Office.

Same day or next day

online or telephone banking (Faster Payments)

CHAPS

through your online bank account

3 working days

Bacs

Direct Debit (if you’ve set one up before)

online by debit or corporate credit card

at your bank or building society

5 working days

Direct Debit (if you have not set one up before)

You cannot pay Corporation Tax by post.

If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before it (unless you’re paying by Faster Payments).

Make an online or telephone bank transfer

You can pay HM Revenue and Customs (HMRC) by Faster Payments, CHAPS or Bacs.

The back of your payslip, sent to you by HMRC, tells you which account to use. If you’re not sure, use Cumbernauld.

| Sort code | Account number

HMRC Cumbernauld | 083210 | 12001039

HMRC Shipley | 083210 | 12001020

Reference number

Use your 17-character Corporation Tax payslip reference for the accounting period you’re paying.

You’ll find the payslip reference:

on any payslip that HMRC sent you

through your company’s HMRC online account - choose ‘View account’ then ‘Accounting period’

Your payment may be delayed if you use the wrong reference number.

How long it takes

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

CHAPS payments usually reach HMRC the same working day if you pay within your bank’s processing times.

Bacs payments usually take 3 working days.

Check your bank’s transaction limits and processing times before making a payment.

Overseas accounts

Use these details to pay from an overseas account.

| Account number (IBAN) | Bank identifier code (BIC)

HMRC Cumbernauld | GB62BARC20114770297690 | BARCGB22

HMRC Shipley | GB03BARC20114783977692 | BARCGB22

Multiple payments by CHAPS

Send an online CHAPS enquiry form if you want to make a single payment to cover more than one company for the same accounting period.

HMRC’s banking address is:

Approve a payment through your online bank account

You can pay your Corporation Tax bill directly using your online or mobile bank account.

When you’re ready to pay, select ‘start a payment’ and then ‘pay by bank account’. You’ll then be directed to sign in to your online or mobile banking account to approve your Corporation Tax payment.

The payment is usually instant but sometimes it takes up to 2 hours to show in your account.

You’ll need to have your online banking details ready to pay this way.

By debit or corporate credit card online

You can pay online.

There’s a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable.

There’s no fee if you pay by personal debit card.

You cannot pay with a personal credit card.

You’ll find the payslip reference:

on any payslip that HM Revenue and Customs (HMRC) sent you

If you’re unable to pay your Corporation Tax bill in full by card, you should use another payment method like a bank transfer.

How long it takes

Allow 3 working days for your payment to reach HMRC’s bank account.

At your bank or building society

You can pay at a branch by cash or cheque.

You’ll need to use the payslip that HM Revenue and Customs (HMRC) sends you.

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

Write your 17-character Corporation Tax payslip reference number on the back of your cheque
for the accounting period you’re paying. You can find the reference number on the payslip sent to you by HMRC.

If you do not have a payslip

You’ll need to pay by another method instead, for example:

debit or credit card online

online or telephone banking

Direct Debit

Direct Debit

Set up and make changes to a Direct Debit through your company’s HM Revenue and Customs (HMRC) online account.

You can find the payslip reference:

on the payslip that HMRC sent you

How long it takes

Allow 5 working days to process a Direct Debit the first time you set one up.

It should take 3 working days each time you pay once you’ve already authorised a Direct Debit from HMRC.

Payments will appear on your bank statements as ‘HMRC NDDS’.

Payments for a group of companies

If your company is in a group, you can pay Corporation Tax under a Group Payment Arrangement. HM Revenue and Customs (HMRC) will write to tell you the correct payslip reference.

Tell HMRC no payment is due

You can tell HMRC by either:

filling in the ‘nil to pay’ form

sending back the payslip on the reminder HMRC sends you, marked ‘NIL due’

You must still file your company tax return.

Check your payment has been received

Check your HM Revenue and Customs (HMRC) online account to see if your payment has been received. It should be updated within a few days of HMRC receiving the payment.


I started a limited company 13 months back.  My accountant calculated my corporation tax dues and informed me to pay directly to HMRC. I have made the payment as intstructed I want to know whether HMRC has received my Corporation  tax payment ?

Pay your Corporation Tax bill

Overview

The deadline for your payment will depend on your taxable profits.

Taxable profits of up to £1.5 million

You must pay your Corporation Tax 9 months and 1 day after the end of your accounting period. Your accounting period is usually your financial year, but you may have 2 accounting periods in the year you set up your company.

Taxable profits of more than £1.5 million

You must pay your Corporation Tax in instalments.

Check the rules and deadlines:

if your taxable profits are between £1.5 million and £20 million

if your taxable profits are more than £20 million

Ways to pay

Make sure you pay HM Revenue and Customs (HMRC) by the deadline. They may charge you interest if you do not pay on time. They’ll pay you interest if you pay your tax early.

Pay now

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

You can no longer pay at the Post Office.

Same day or next day

online or telephone banking (Faster Payments)

CHAPS

through your online bank account

3 working days

Bacs

Direct Debit (if you’ve set one up before)

online by debit or corporate credit card

at your bank or building society

5 working days

Direct Debit (if you have not set one up before)

You cannot pay Corporation Tax by post.

If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before it (unless you’re paying by Faster Payments).

Make an online or telephone bank transfer

You can pay HM Revenue and Customs (HMRC) by Faster Payments, CHAPS or Bacs.

The back of your payslip, sent to you by HMRC, tells you which account to use. If you’re not sure, use Cumbernauld.

| Sort code | Account number

HMRC Cumbernauld | 083210 | 12001039

HMRC Shipley | 083210 | 12001020

Reference number

Use your 17-character Corporation Tax payslip reference for the accounting period you’re paying.

You’ll find the payslip reference:

on any payslip that HMRC sent you

through your company’s HMRC online account - choose ‘View account’ then ‘Accounting period’

Your payment may be delayed if you use the wrong reference number.

How long it takes

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

CHAPS payments usually reach HMRC the same working day if you pay within your bank’s processing times.

Bacs payments usually take 3 working days.

Check your bank’s transaction limits and processing times before making a payment.

Overseas accounts

Use these details to pay from an overseas account.

| Account number (IBAN) | Bank identifier code (BIC)

HMRC Cumbernauld | GB62BARC20114770297690 | BARCGB22

HMRC Shipley | GB03BARC20114783977692 | BARCGB22

Multiple payments by CHAPS

Send an online CHAPS enquiry form if you want to make a single payment to cover more than one company for the same accounting period.

HMRC’s banking address is:

Approve a payment through your online bank account

You can pay your Corporation Tax bill directly using your online or mobile bank account.

When you’re ready to pay, select ‘start a payment’ and then ‘pay by bank account’. You’ll then be directed to sign in to your online or mobile banking account to approve your Corporation Tax payment.

The payment is usually instant but sometimes it takes up to 2 hours to show in your account.

You’ll need to have your online banking details ready to pay this way.

By debit or corporate credit card online

You can pay online.

There’s a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable.

There’s no fee if you pay by personal debit card.

You cannot pay with a personal credit card.

You’ll find the payslip reference:

on any payslip that HM Revenue and Customs (HMRC) sent you

If you’re unable to pay your Corporation Tax bill in full by card, you should use another payment method like a bank transfer.

How long it takes

Allow 3 working days for your payment to reach HMRC’s bank account.

At your bank or building society

You can pay at a branch by cash or cheque.

You’ll need to use the payslip that HM Revenue and Customs (HMRC) sends you.

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

Write your 17-character Corporation Tax payslip reference number on the back of your cheque
for the accounting period you’re paying. You can find the reference number on the payslip sent to you by HMRC.

If you do not have a payslip

You’ll need to pay by another method instead, for example:

debit or credit card online

online or telephone banking

Direct Debit

Direct Debit

Set up and make changes to a Direct Debit through your company’s HM Revenue and Customs (HMRC) online account.

You can find the payslip reference:

on the payslip that HMRC sent you

How long it takes

Allow 5 working days to process a Direct Debit the first time you set one up.

It should take 3 working days each time you pay once you’ve already authorised a Direct Debit from HMRC.

Payments will appear on your bank statements as ‘HMRC NDDS’.

Payments for a group of companies

If your company is in a group, you can pay Corporation Tax under a Group Payment Arrangement. HM Revenue and Customs (HMRC) will write to tell you the correct payslip reference.

Tell HMRC no payment is due

Tell HM Revenue and Customs (HMRC) if you have nothing to pay. HMRC will send you payment reminders if you do not.

You can tell HMRC by either:

filling in the ‘nil to pay’ form

sending back the payslip on the reminder HMRC sends you, marked ‘NIL due’

You must still file your company tax return.

Check your payment has been received

Check your HM Revenue and Customs (HMRC) online account to see if your payment has been received. It should be updated within a few days of HMRC receiving the payment.


I am a 54 year old who owns a company in Newcastle, my taxable turnover is around £76,000 each year down from £120,000 5 years ago. Can I opt out of VAT?

You must register your business for VAT with HM Revenue and Customs (HMRC) if its VAT taxable turnover is more than £85,000.

VAT registration

Overview

When you register, you’ll be sent a VAT registration certificate. This confirms:

your VAT number

when to submit your first VAT Return and payment

your ‘effective date of registration’ - this depends on the date you went over the threshold, or is the date you asked to register if it was voluntary

You can register voluntarily if your turnover is less than £85,000, unless everything you sell is exempt. You’ll have certain responsibilities if you register for VAT.

You can reclaim the VAT you’ve paid on certain purchases made before you registered.

Your VAT responsibilities

From your effective date of registration you must:

charge the right amount of VAT

pay any VAT due to HMRC

submit VAT Returns

keep VAT records and a VAT account

Most VAT registered businesses that earn over £85,000 must also follow the rules for ‘Making Tax Digital for VAT’.

While you wait

You cannot charge or show VAT on your invoices until you get your VAT number. However, you’ll still have to pay the VAT to HMRC for this period.

You should increase your prices to allow for this and tell your customers why. Once you’ve got your VAT number you can then reissue the invoices showing the VAT.

How to register

Register for VAT

Most businesses can register online - including partnerships and a group of companies registering under one VAT number.

By doing this you’ll register for VAT and create a VAT online account (sometimes known as a ‘Government Gateway account’). You need this to submit your VAT Returns to HM Revenue and Customs (HMRC).

Using an agent

You can appoint an accountant (or agent) to submit your VAT Returns and deal with HMRC on your behalf.

When you receive your VAT number from HMRC, you can sign up for a VAT online account (select option ‘VAT submit returns’).

When you cannot register online

You must register by post using VAT1 if:

you want to apply for a ‘registration exception’

you’re joining the Agricultural Flat Rate Scheme

you’re registering the divisions or business units of a body corporate under separate VAT numbers

Register by post using form:

VAT1A if you’re an EU business ‘distance selling’ to Northern Ireland

VAT1B if you import (‘acquire’) goods into Northern Ireland worth more than £85,000 from an EU country

VAT1C if you’re disposing of assets on which 8th or 13th Directive refunds have been claimed

Getting your certificate

You should get a VAT registration certificate within 30 working days, though it can take longer.

It’s sent either:

to your VAT online account

by post - if an agent registers you or you cannot register online

What you need to know

You need to provide details like your turnover, business activity and bank details.

Your registration date is known as your ‘effective date of registration’. You’ll have to pay HMRC any VAT due from this date.

You do not need to authorise an agent to register you for VAT.

When to register

You must register for VAT if your VAT taxable turnover goes over £85,000 (the ‘threshold’), or you know that it will. Your VAT taxable turnover is the total of everything sold that is not VAT exempt.

You can also register voluntarily.

Compulsory registration

You must register for VAT if:

you expect your VAT taxable turnover to be more than £85,000 in the next 30-day period

your business had a VAT taxable turnover of more than £85,000 over the last 12 months

You might also need to register in some other cases, depending on the kinds of goods or services you sell and where you sell them.

If you’ll exceed the VAT threshold in the next 30-day period

You must register if you realise that your total VAT taxable turnover is going to be more than £85,000 in the next 30-day period.

You have to register by the end of that 30-day period. Your effective date of registration is the date you realised, not the date your turnover went over the threshold.

If you exceeded the VAT threshold in the past 12 months

You must register if, by the end of any month, your total VAT taxable turnover for the last 12 months was over £85,000.

You have to register within 30 days of the end of the month when you went over the threshold. Your effective date of registration is the first day of the second month after you go over the threshold.

If you sell goods or services that are VAT exempt and are based in Northern Ireland

You’ll need to register if you only sell goods or services that are exempt from VAT or ‘out of scope’ but you buy goods for more than £85,000 from EU VAT-registered suppliers to use in your business.

If you take over a VAT-registered business

You may have to register for VAT.

Businesses outside the UK

There’s no threshold if neither you nor your business is based in the UK. You must register as soon as you supply any goods and services to the UK (or if you expect to in the next 30 days).

Late registration

If you register late, you must pay what you owe from when you should have registered.

You may get a penalty depending on how much you owe and how late your registration is.

Voluntary registration

You can register voluntarily if your business turnover is below £85,000. You must pay HMRC any VAT you owe from the date they register you.

Get an exception

You can apply for a registration ‘exception’ if your taxable turnover goes over the threshold temporarily.

Write to HMRC with evidence showing why you believe your VAT taxable turnover will not go over the deregistration threshold of £83,000 in the next 12 months.

HMRC will consider your exception and write confirming if you get one. If not, they’ll register you for VAT.

Selling or moving goods in Northern Ireland

If you’re a VAT-registered business, you need to tell HMRC if any of the following apply:

your goods are located in Northern Ireland at the time of sale

you receive goods in Northern Ireland from VAT-registered EU businesses for business purposes

you sell or move goods from Northern Ireland to an EU country

This means that:

you’ll be eligible to use VAT simplifications when you trade with the EU

your suppliers are able to zero rate goods that they dispatch to you from the EU

your trade with the EU will remain acquisitions and dispatches when accounting for VAT

Tell HMRC

You’ll need:

the Government Gateway user ID and password you used when you registered for VAT

your VAT registration number

the name of your business

Start now

After you’ve registered

When you are trading with the EU and sell goods in Northern Ireland, you’ll need to:

put an ‘XI’ prefix in front of your VAT number when communicating with an EU customer or supplier (your invoices will show XI in front of your VAT number - for example, XI 123456789 - instead of GB)

complete an EC Sales List if you’re selling goods from Northern Ireland to VAT-registered customers in the EU

If you’ve stopped selling or moving goods in Northern Ireland

If you’ve stopped selling goods in Northern Ireland or moving goods between Northern Ireland and the EU, you need to tell HMRC.

Registering for VAT in EU countries

You may need to register for VAT in the EU country you’re selling to. Find out how to register for VAT in EU countries on the European Commission website.

Supplying digital services

If your business supplies digital services to consumers in EU countries, you need to register for either:

VAT MOSS in any EU country

VAT in each country where you’re supplying digital services

Register for VAT MOSS in an EU country

You’ll need to register for the VAT MOSS scheme in an EU country by the 10th day of the month after your first sale to an EU customer.

Use the European Commission website to:

check if you should register for either the union or non-union VAT MOSS scheme

find contact details to register for VAT MOSS in an EU country

Register for VAT in an EU country

If you do not want to use the VAT MOSS scheme, you must register for VAT in each EU country where you supply digital services.

Find out how to register for VAT in EU member states on the European Commission website.

Calculate VAT taxable turnover

VAT taxable turnover is the total value of everything you sell that is not exempt from VAT.

You must register for VAT with HM Revenue and Customs (HMRC) if it goes over the current registration threshold in a rolling 12-month period. This is not a fixed period like the tax year or the calendar year - it could be any period, for example the start of June to the end of May.

The current threshold is £85,000. It usually goes up on 1 April each year. If your business is based in Northern Ireland, there are different thresholds for buying and selling from EU countries.

What to include

To check if you’ve gone over the threshold in any 12-month period, add together the total value of your UK sales that are not VAT exempt, including:

goods you hired or loaned to customers

business goods used for personal reasons

goods you bartered, part-exchanged or gave as gifts

services you received from businesses in other countries that you had to ‘reverse charge’

building work over £100,000 your business did for itself

Include any zero-rated items - only exclude VAT-exempt sales, and goods or services you supply outside of the UK.

If you’re over the threshold

You must register for VAT - though HMRC may allow you ‘exception from registration’ if your turnover goes above the threshold temporarily.

You must register straight away if you expect the value of everything you sell in the next 30 days to be over £85,000. You do not need to include anything that is VAT exempt.

You should check your rolling turnover regularly if you’re close to going over the threshold.

Thresholds for previous tax years

Check historical information about VAT thresholds if you think you should have been registered in previous tax years.

Purchases made before registration

There’s a time limit for backdating claims for VAT paid before registration. From your date of registration the time limit is:

4 years for goods you still have, or that were used to make other goods you still have

6 months for services

You can only reclaim VAT on purchases for the business now registered for VAT. They must relate to your ‘business purpose’. This means they must relate to VAT taxable goods or services that you supply.

You should reclaim them on your first VAT Return (add them to your Box 4 figure) and keep records including:

invoices and receipts

a description and purchase dates

information about how they relate to your business now

Changes to your details

You must keep your VAT registration details up to date. You can change your details:

online - through your VAT online account

by post - using form VAT484

by webchat or phone

You must send form VAT2 to the VAT Registration Service to report any changes to a partnership.

Some changes can affect your VAT registration or mean you have to cancel it.

When to tell HMRC

You need to tell HM Revenue and Customs (HMRC) about any changes to the following within 30 days or you could face a financial penalty:

the name, trading name or main address of your business

the accountant or agent who deals with your VAT

the members of a partnership, or the name or home address of any of the partners

Changing bank details

You must tell HMRC at least 14 days in advance if you’re changing your bank details.

You’ll also have to tell your bank to change your Direct Debit details if you pay your VAT by Direct Debit, but you should not do this within 5 banking days before or after your VAT return is due.

You must write to the Annual Accounting Registration Unit to change your Direct Debit details if you use the Annual Accounting Scheme. Include your registration number.

Death and illness

You must tell HMRC within 21 days if you take on the VAT responsibilities of someone who has died or is ill.

You can only do this by sending form VAT484 in the post, including details of the date of death or the date the illness started.

Cancel registration

You must cancel your registration if you’re no longer eligible to be VAT registered. For example:

you stop trading or making VAT taxable supplies

you join a VAT group

You must cancel within 30 days if you stop being eligible or you may be charged a penalty.

You can ask HM Revenue and Customs (HMRC) to cancel your registration if your VAT taxable turnover falls below the deregistration threshold of £83,000.

How to cancel

You can cancel your VAT registration online.

Cancel your registration

You can also fill in and send form VAT7 to cancel your VAT registration by post.

What happens next

It usually takes 3 weeks for HMRC to confirm your cancellation and the official cancellation date. This is either the date when the reason for your cancellation took effect (for example, when you stopped trading), or the date you asked to cancel if it’s voluntary.

HMRC will send confirmation to your VAT online account (or through the post if you do not apply online). From the date of cancellation you must stop charging VAT and keep your VAT records for 6 years.

HMRC will automatically re-register you if they realise you should not have cancelled. You’ll have to account for any VAT you should have paid in the meantime.

VAT after you cancel

You’ll have to submit a final VAT Return for the period up to and including the cancellation date. You must account for any stock and other assets you have on this date if:

you could reclaim VAT when you bought them

the total VAT due on these assets is over £1,000

Do not wait until you’ve received all your invoices before submitting your final return. You’ll still be able to reclaim VAT on anything you bought for your business while still registered once you get the invoices.

Transfer registration

You can transfer a VAT registration from one business to another, or if the status of your business changes.

For example, if:

you take over a company and want to keep using its VAT number

your business changes from a partnership to a sole trader

If you’re taking over a company, the previous owner must cancel their VAT registration before you can apply to transfer the VAT number.

If the status of your business changes, you must cancel your existing VAT registration and re-register.

You can apply to cancel or transfer a VAT registration:

online - through your VAT online account

by post - using form VAT68

What happens next

It usually takes 3 weeks for HMRC to confirm the transfer.

If you’re selling your business:

cancel your accountant’s access to your VAT online account - for example if you authorised them to deal with your VAT

cancel any direct debits on your VAT online account

You must also give your records to the buyer if you’re passing on your VAT number.

If you’re buying a business:

contact HMRC within 21 days of the transfer application if you want to keep the seller’s accountant

replace any self-billing arrangements with new ones

set up new direct debits on your VAT online account

VAT registration

Overview

You must register your business for VAT with HM Revenue and Customs (HMRC) if its VAT taxable turnover is more than £85,000.

When you register, you’ll be sent a VAT registration certificate. This confirms:

your VAT number

when to submit your first VAT Return and payment

your ‘effective date of registration’ - this depends on the date you went over the threshold, or is the date you asked to register if it was voluntary

You can reclaim the VAT you’ve paid on certain purchases made before you registered.

Your VAT responsibilities

From your effective date of registration you must:

charge the right amount of VAT

pay any VAT due to HMRC

submit VAT Returns

keep VAT records and a VAT account

Most VAT registered businesses that earn over £85,000 must also follow the rules for ‘Making Tax Digital for VAT’.

While you wait

You cannot charge or show VAT on your invoices until you get your VAT number. However, you’ll still have to pay the VAT to HMRC for this period.

How to register

Register for VAT

Most businesses can register online - including partnerships and a group of companies registering under one VAT number.

Using an agent

You can appoint an accountant (or agent) to submit your VAT Returns and deal with HMRC on your behalf.

When you receive your VAT number from HMRC, you can sign up for a VAT online account (select option ‘VAT submit returns’).

When you cannot register online

You must register by post using VAT1 if:

you want to apply for a ‘registration exception’

you’re joining the Agricultural Flat Rate Scheme

you’re registering the divisions or business units of a body corporate under separate VAT numbers

Register by post using form:

VAT1A if you’re an EU business ‘distance selling’ to Northern Ireland

VAT1B if you import (‘acquire’) goods into Northern Ireland worth more than £85,000 from an EU country

VAT1C if you’re disposing of assets on which 8th or 13th Directive refunds have been claimed

Getting your certificate

You should get a VAT registration certificate within 30 working days, though it can take longer.

It’s sent either:

to your VAT online account

by post - if an agent registers you or you cannot register online

What you need to know

You need to provide details like your turnover, business activity and bank details.

Your registration date is known as your ‘effective date of registration’. You’ll have to pay HMRC any VAT due from this date.

You do not need to authorise an agent to register you for VAT.

When to register

You can also register voluntarily.

Compulsory registration

You must register for VAT if:

you expect your VAT taxable turnover to be more than £85,000 in the next 30-day period

your business had a VAT taxable turnover of more than £85,000 over the last 12 months

You might also need to register in some other cases, depending on the kinds of goods or services you sell and where you sell them.

If you’ll exceed the VAT threshold in the next 30-day period

You must register if you realise that your total VAT taxable turnover is going to be more than £85,000 in the next 30-day period.

If you exceeded the VAT threshold in the past 12 months

You must register if, by the end of any month, your total VAT taxable turnover for the last 12 months was over £85,000.

If you sell goods or services that are VAT exempt and are based in Northern Ireland

If you take over a VAT-registered business

You may have to register for VAT.

Businesses outside the UK

Late registration

If you register late, you must pay what you owe from when you should have registered.

You may get a penalty depending on how much you owe and how late your registration is.

Voluntary registration

You can register voluntarily if your business turnover is below £85,000. You must pay HMRC any VAT you owe from the date they register you.

Get an exception

You can apply for a registration ‘exception’ if your taxable turnover goes over the threshold temporarily.

HMRC will consider your exception and write confirming if you get one. If not, they’ll register you for VAT.

Selling or moving goods in Northern Ireland

If you’re a VAT-registered business, you need to tell HMRC if any of the following apply:

your goods are located in Northern Ireland at the time of sale

you receive goods in Northern Ireland from VAT-registered EU businesses for business purposes

you sell or move goods from Northern Ireland to an EU country

This means that:

you’ll be eligible to use VAT simplifications when you trade with the EU

your suppliers are able to zero rate goods that they dispatch to you from the EU

your trade with the EU will remain acquisitions and dispatches when accounting for VAT

Tell HMRC

You’ll need:

the Government Gateway user ID and password you used when you registered for VAT

your VAT registration number

the name of your business

Start now

After you’ve registered

When you are trading with the EU and sell goods in Northern Ireland, you’ll need to:

complete an EC Sales List if you’re selling goods from Northern Ireland to VAT-registered customers in the EU

If you’ve stopped selling or moving goods in Northern Ireland

If you’ve stopped selling goods in Northern Ireland or moving goods between Northern Ireland and the EU, you need to tell HMRC.

Registering for VAT in EU countries

You may need to register for VAT in the EU country you’re selling to. Find out how to register for VAT in EU countries on the European Commission website.

Supplying digital services

If your business supplies digital services to consumers in EU countries, you need to register for either:

VAT MOSS in any EU country

VAT in each country where you’re supplying digital services

Register for VAT MOSS in an EU country

You’ll need to register for the VAT MOSS scheme in an EU country by the 10th day of the month after your first sale to an EU customer.

Use the European Commission website to:

check if you should register for either the union or non-union VAT MOSS scheme

find contact details to register for VAT MOSS in an EU country

Register for VAT in an EU country

If you do not want to use the VAT MOSS scheme, you must register for VAT in each EU country where you supply digital services.

Find out how to register for VAT in EU member states on the European Commission website.

Calculate VAT taxable turnover

VAT taxable turnover is the total value of everything you sell that is not exempt from VAT.

What to include

To check if you’ve gone over the threshold in any 12-month period, add together the total value of your UK sales that are not VAT exempt, including:

goods you hired or loaned to customers

business goods used for personal reasons

goods you bartered, part-exchanged or gave as gifts

services you received from businesses in other countries that you had to ‘reverse charge’

building work over £100,000 your business did for itself

Include any zero-rated items - only exclude VAT-exempt sales, and goods or services you supply outside of the UK.

If you’re over the threshold

You must register for VAT - though HMRC may allow you ‘exception from registration’ if your turnover goes above the threshold temporarily.

You should check your rolling turnover regularly if you’re close to going over the threshold.

Thresholds for previous tax years

Check historical information about VAT thresholds if you think you should have been registered in previous tax years.

Purchases made before registration

There’s a time limit for backdating claims for VAT paid before registration. From your date of registration the time limit is:

4 years for goods you still have, or that were used to make other goods you still have

6 months for services

You should reclaim them on your first VAT Return (add them to your Box 4 figure) and keep records including:

invoices and receipts

a description and purchase dates

information about how they relate to your business now

Changes to your details

You must keep your VAT registration details up to date. You can change your details:

online - through your VAT online account

by post - using form VAT484

by webchat or phone

You must send form VAT2 to the VAT Registration Service to report any changes to a partnership.

Some changes can affect your VAT registration or mean you have to cancel it.

When to tell HMRC

You need to tell HM Revenue and Customs (HMRC) about any changes to the following within 30 days or you could face a financial penalty:

the name, trading name or main address of your business

the accountant or agent who deals with your VAT

the members of a partnership, or the name or home address of any of the partners

Changing bank details

You must tell HMRC at least 14 days in advance if you’re changing your bank details.

Death and illness

You must tell HMRC within 21 days if you take on the VAT responsibilities of someone who has died or is ill.

You can only do this by sending form VAT484 in the post, including details of the date of death or the date the illness started.

Cancel registration

You must cancel your registration if you’re no longer eligible to be VAT registered. For example:

you stop trading or making VAT taxable supplies

you join a VAT group

You must cancel within 30 days if you stop being eligible or you may be charged a penalty.

You can ask HM Revenue and Customs (HMRC) to cancel your registration if your VAT taxable turnover falls below the deregistration threshold of £83,000.

How to cancel

You can cancel your VAT registration online.

Cancel your registration

You can also fill in and send form VAT7 to cancel your VAT registration by post.

What happens next

VAT after you cancel

you could reclaim VAT when you bought them

the total VAT due on these assets is over £1,000

Transfer registration

You can transfer a VAT registration from one business to another, or if the status of your business changes.

For example, if:

you take over a company and want to keep using its VAT number

your business changes from a partnership to a sole trader

If you’re taking over a company, the previous owner must cancel their VAT registration before you can apply to transfer the VAT number.

If the status of your business changes, you must cancel your existing VAT registration and re-register.

You can apply to cancel or transfer a VAT registration:

online - through your VAT online account

by post - using form VAT68

What happens next

It usually takes 3 weeks for HMRC to confirm the transfer.

If you’re selling your business:

cancel your accountant’s access to your VAT online account - for example if you authorised them to deal with your VAT

cancel any direct debits on your VAT online account

You must also give your records to the buyer if you’re passing on your VAT number.

If you’re buying a business:

contact HMRC within 21 days of the transfer application if you want to keep the seller’s accountant

replace any self-billing arrangements with new ones

set up new direct debits on your VAT online account

You can ask HM Revenue and Customs (HMRC) to cancel your registration if your VAT taxable turnover falls below the deregistration threshold of £83,000.

VAT registration

Overview

You must register your business for VAT with HM Revenue and Customs (HMRC) if its VAT taxable turnover is more than £85,000.

When you register, you’ll be sent a VAT registration certificate. This confirms:

your VAT number

when to submit your first VAT Return and payment

your ‘effective date of registration’ - this depends on the date you went over the threshold, or is the date you asked to register if it was voluntary

You can reclaim the VAT you’ve paid on certain purchases made before you registered.

Your VAT responsibilities

From your effective date of registration you must:

charge the right amount of VAT

pay any VAT due to HMRC

submit VAT Returns

keep VAT records and a VAT account

Most VAT registered businesses that earn over £85,000 must also follow the rules for ‘Making Tax Digital for VAT’.

While you wait

You cannot charge or show VAT on your invoices until you get your VAT number. However, you’ll still have to pay the VAT to HMRC for this period.

How to register

Register for VAT

Most businesses can register online - including partnerships and a group of companies registering under one VAT number.

Using an agent

You can appoint an accountant (or agent) to submit your VAT Returns and deal with HMRC on your behalf.

When you receive your VAT number from HMRC, you can sign up for a VAT online account (select option ‘VAT submit returns’).

When you cannot register online

You must register by post using VAT1 if:

you want to apply for a ‘registration exception’

you’re joining the Agricultural Flat Rate Scheme

you’re registering the divisions or business units of a body corporate under separate VAT numbers

Register by post using form:

VAT1A if you’re an EU business ‘distance selling’ to Northern Ireland

VAT1B if you import (‘acquire’) goods into Northern Ireland worth more than £85,000 from an EU country

VAT1C if you’re disposing of assets on which 8th or 13th Directive refunds have been claimed

Getting your certificate

You should get a VAT registration certificate within 30 working days, though it can take longer.

It’s sent either:

to your VAT online account

by post - if an agent registers you or you cannot register online

What you need to know

You need to provide details like your turnover, business activity and bank details.

Your registration date is known as your ‘effective date of registration’. You’ll have to pay HMRC any VAT due from this date.

You do not need to authorise an agent to register you for VAT.

When to register

You can also register voluntarily.

Compulsory registration

You must register for VAT if:

you expect your VAT taxable turnover to be more than £85,000 in the next 30-day period

your business had a VAT taxable turnover of more than £85,000 over the last 12 months

You might also need to register in some other cases, depending on the kinds of goods or services you sell and where you sell them.

If you’ll exceed the VAT threshold in the next 30-day period

You must register if you realise that your total VAT taxable turnover is going to be more than £85,000 in the next 30-day period.

If you exceeded the VAT threshold in the past 12 months

You must register if, by the end of any month, your total VAT taxable turnover for the last 12 months was over £85,000.

If you sell goods or services that are VAT exempt and are based in Northern Ireland

If you take over a VAT-registered business

You may have to register for VAT.

Businesses outside the UK

Late registration

If you register late, you must pay what you owe from when you should have registered.

You may get a penalty depending on how much you owe and how late your registration is.

Voluntary registration

You can register voluntarily if your business turnover is below £85,000. You must pay HMRC any VAT you owe from the date they register you.

Get an exception

You can apply for a registration ‘exception’ if your taxable turnover goes over the threshold temporarily.

HMRC will consider your exception and write confirming if you get one. If not, they’ll register you for VAT.

Selling or moving goods in Northern Ireland

If you’re a VAT-registered business, you need to tell HMRC if any of the following apply:

your goods are located in Northern Ireland at the time of sale

you receive goods in Northern Ireland from VAT-registered EU businesses for business purposes

you sell or move goods from Northern Ireland to an EU country

This means that:

you’ll be eligible to use VAT simplifications when you trade with the EU

your suppliers are able to zero rate goods that they dispatch to you from the EU

your trade with the EU will remain acquisitions and dispatches when accounting for VAT

Tell HMRC

You’ll need:

the Government Gateway user ID and password you used when you registered for VAT

your VAT registration number

the name of your business

Start now

After you’ve registered

When you are trading with the EU and sell goods in Northern Ireland, you’ll need to:

complete an EC Sales List if you’re selling goods from Northern Ireland to VAT-registered customers in the EU

If you’ve stopped selling or moving goods in Northern Ireland

If you’ve stopped selling goods in Northern Ireland or moving goods between Northern Ireland and the EU, you need to tell HMRC.

Registering for VAT in EU countries

You may need to register for VAT in the EU country you’re selling to. Find out how to register for VAT in EU countries on the European Commission website.

Supplying digital services

If your business supplies digital services to consumers in EU countries, you need to register for either:

VAT MOSS in any EU country

VAT in each country where you’re supplying digital services

Register for VAT MOSS in an EU country

You’ll need to register for the VAT MOSS scheme in an EU country by the 10th day of the month after your first sale to an EU customer.

Use the European Commission website to:

check if you should register for either the union or non-union VAT MOSS scheme

find contact details to register for VAT MOSS in an EU country

Register for VAT in an EU country

If you do not want to use the VAT MOSS scheme, you must register for VAT in each EU country where you supply digital services.

Find out how to register for VAT in EU member states on the European Commission website.

Calculate VAT taxable turnover

VAT taxable turnover is the total value of everything you sell that is not exempt from VAT.

What to include

To check if you’ve gone over the threshold in any 12-month period, add together the total value of your UK sales that are not VAT exempt, including:

goods you hired or loaned to customers

business goods used for personal reasons

goods you bartered, part-exchanged or gave as gifts

services you received from businesses in other countries that you had to ‘reverse charge’

building work over £100,000 your business did for itself

Include any zero-rated items - only exclude VAT-exempt sales, and goods or services you supply outside of the UK.

If you’re over the threshold

You must register for VAT - though HMRC may allow you ‘exception from registration’ if your turnover goes above the threshold temporarily.

You should check your rolling turnover regularly if you’re close to going over the threshold.

Thresholds for previous tax years

Check historical information about VAT thresholds if you think you should have been registered in previous tax years.

Purchases made before registration

There’s a time limit for backdating claims for VAT paid before registration. From your date of registration the time limit is:

4 years for goods you still have, or that were used to make other goods you still have

6 months for services

You should reclaim them on your first VAT Return (add them to your Box 4 figure) and keep records including:

invoices and receipts

a description and purchase dates

information about how they relate to your business now

Changes to your details

You must keep your VAT registration details up to date. You can change your details:

online - through your VAT online account

by post - using form VAT484

by webchat or phone

You must send form VAT2 to the VAT Registration Service to report any changes to a partnership.

Some changes can affect your VAT registration or mean you have to cancel it.

When to tell HMRC

You need to tell HM Revenue and Customs (HMRC) about any changes to the following within 30 days or you could face a financial penalty:

the name, trading name or main address of your business

the accountant or agent who deals with your VAT

the members of a partnership, or the name or home address of any of the partners

Changing bank details

You must tell HMRC at least 14 days in advance if you’re changing your bank details.

Death and illness

You must tell HMRC within 21 days if you take on the VAT responsibilities of someone who has died or is ill.

You can only do this by sending form VAT484 in the post, including details of the date of death or the date the illness started.

Cancel registration

You must cancel your registration if you’re no longer eligible to be VAT registered. For example:

you stop trading or making VAT taxable supplies

you join a VAT group

You must cancel within 30 days if you stop being eligible or you may be charged a penalty.

You can ask HM Revenue and Customs (HMRC) to cancel your registration if your VAT taxable turnover falls below the deregistration threshold of £83,000.

How to cancel

You can cancel your VAT registration online.

Cancel your registration

You can also fill in and send form VAT7 to cancel your VAT registration by post.

What happens next

VAT after you cancel

you could reclaim VAT when you bought them

the total VAT due on these assets is over £1,000

Transfer registration

You can transfer a VAT registration from one business to another, or if the status of your business changes.

For example, if:

you take over a company and want to keep using its VAT number

your business changes from a partnership to a sole trader

If you’re taking over a company, the previous owner must cancel their VAT registration before you can apply to transfer the VAT number.

If the status of your business changes, you must cancel your existing VAT registration and re-register.

You can apply to cancel or transfer a VAT registration:

online - through your VAT online account

by post - using form VAT68

What happens next

It usually takes 3 weeks for HMRC to confirm the transfer.

If you’re selling your business:

cancel your accountant’s access to your VAT online account - for example if you authorised them to deal with your VAT

cancel any direct debits on your VAT online account

You must also give your records to the buyer if you’re passing on your VAT number.

If you’re buying a business:

contact HMRC within 21 days of the transfer application if you want to keep the seller’s accountant

replace any self-billing arrangements with new ones

set up new direct debits on your VAT online account