My husband and I were in the process of adopting our would-be daughter, who was placed with us pending the adoption order. Tragically, we lost her in a traffic accident. We are devastated by her loss and will find it incredibly difficult to carry on working at this time. Are adoptive parents entitled to bereavement leave?

You and your partner may be able to take time off work if your child dies before they turn 18, or if you have a stillbirth after 24 weeks of pregnancy.

Overview

The death or stillbirth must have happened on or after 6 April 2020.

This guide is also available in Welsh (Cymraeg).

You might be able to get leave, pay or both. You may be eligible for:

Parental Bereavement Leave

Statutory Parental Bereavement Pay

There’s rules about when you can take your leave and pay and how to claim.

You can only claim Statutory Parental Bereavement Pay and Leave if you’re employed in England, Scotland or Wales.

Employment rights when on leave

Your employment rights are protected while on Parental Bereavement Leave. This includes your right to:

pay rises

build up (‘accrue’) holiday

return to work

What you can get

You may be able to get either or both Parental Bereavement Leave and Statutory Parental Bereavement Pay.

Parental Bereavement Leave

You can take 2 weeks’ leave from the first day of your employment for each child who has died or was stillborn if you’re eligible.

You can take:

2 weeks together

2 separate weeks of leave

only one week of leave

A week is the same number of days that you normally work in a week.

The leave:

can start on or after the date of the death or stillbirth

must finish within 56 weeks of the date of the death or stillbirth

Taking leave with other types of statutory leave

If you’re taking another type of statutory leave (for example, maternity leave or paternity leave) when the child dies or stillbirth happens, your Parental Bereavement Leave must start after the other leave has ended but does not have to be taken immediately after. This includes if the statutory leave is for another child.

If your Parental Bereavement Leave is interrupted by the start of another type of statutory leave, you can take your remaining entitlement to Parental Bereavement Leave after that other leave has ended.

Your remaining Parental Bereavement Leave must still be taken within 56 weeks of the date of death or stillbirth.

You can take Parental Bereavement Leave between blocks of shared parental leave that you booked before the child died. This includes if the shared parental leave is for another child.

Statutory Parental Bereavement Pay

You’ll be able to get either £151.97 a week or 90% of your average weekly earnings (whichever is lower) if you’re eligible.

Any money you get is paid the same way as your wages, for example weekly or monthly, along with deductions for tax and National Insurance.

Check if you're eligible

To qualify for Parental Bereavement Leave and Statutory Parental Bereavement Pay, you must meet the criteria both as a parent (including if you had day to day responsibility) and an employee. You might not be eligible for both, depending on your circumstances.

If you were the child’s parent or a parent’s partner

You may be eligible if at the time of the child’s death or stillbirth, you were:

the child or baby’s parent - either biological, adoptive or parent of a child born to a surrogate

the partner of the child or baby’s parent

Biological parents of the child or baby will not be eligible for Parental Bereavement Leave and Statutory Parental Bereavement Pay after an adoption or parental order was made, unless there was a contact order in place.

If you or your partner had day to day responsibility for the child

You may be eligible if both of the following apply:

the child or baby was living with you at your home for 4 continuous weeks, ending with the date of death

you or your partner had day to day responsibility for the child or baby’s care during that time

If you or your partner were being paid to look after the child or baby, you do not qualify for leave or pay unless you were:

a foster parent being paid a fee or allowance by a local authority

reimbursed for expenses related to caring for the child or baby

getting payments under the terms of a will or trust for the child or baby’s care

You are not eligible if one of the child or baby’s parents or someone who had parental responsibility (parental responsibilities in Scotland) for the child was also living in the household.

If you or your partner were an adoptive parent

You are eligible for pay or leave:

after the adoption order was granted

before the adoption order was made, if the child was placed with you and the placement was not disrupted (for example, being temporarily placed elsewhere) or stopped

If you or your partner were an adoptive parent of a child from outside the United Kingdom

If you or your partner were adopting a child from outside the United Kingdom and the adoption order had not yet been made, you may still be eligible. Both of the following must apply:

the child was living with you after entering Great Britain

you have the ‘official notification’ confirming you were allowed to adopt

If you or your partner had a baby with the help of a surrogate parent

You are eligible for pay or leave:

after a parental order was made

before a parental order was made if you had applied or intended to apply for a parental order within 6 months of the child’s birth and expected it to be granted

Parental Bereavement Leave

To get Parental Bereavement Leave, you must also:

be classed as an employee - it does not matter how long you’ve worked for your employer

give your employer notice for Parental Bereavement Leave

Statutory Parental Bereavement Pay

To get Statutory Parental Bereavement Pay, you must have been continuously employed by your employer for at least 26 weeks up to the end of the ‘relevant week’. The ‘relevant week’ is the week (ending with a Saturday) immediately before the week of the death or stillbirth.

You must also:

continue to be employed up to the day the child dies or is stillborn

earn on average £120 a week before tax (gross) over an 8 week period

give your employer the correct notice and information for Statutory Parental Bereavement Pay

If you usually earn an average of £120 or more a week, and you only earned less in some weeks because you were paid but not working (‘on furlough’) under the Coronavirus Job Retention Scheme, you may still be eligible.

How to claim

You have 56 weeks to take Parental Bereavement Leave or claim Statutory Parental Bereavement Pay through your employer. This starts from the date of the child’s death.

Parental Bereavement Leave

You can take 2 weeks leave in one block or as 2 separate blocks of one week.

The 56 weeks are split into 2 periods:

from the date of the child’s death or stillbirth to 8 weeks after

9 to 56 weeks after the date of the child’s death or stillbirth

You must give your employer notice before you take Parental Bereavement Leave. How much notice depends on when you’re taking the leave.

0 to 8 weeks after the child’s death or stillbirth

You must give your employer notice before you would normally start work on the first day of the week or weeks you want to take off work.

9 to 56 weeks after the child’s death or stillbirth

You must give your employer at least one week’s notice before the start of the week or weeks you want to take off work.

Giving your employer notice

You must tell your employer:

the date of the child’s death or stillbirth

when you want your parental bereavement leave to begin

how much leave you are taking - either 1 or 2 weeks

You can speak to your employer by phone, leave a voicemail, send a text message or an email. You do not need to give them notice in writing (for example through a form or letter).

You do not need to give proof of death or stillbirth.

Statutory Parental Bereavement Pay

You must ask for Statutory Parental Bereavement Pay within 28 days, starting from the first day of the week you’re claiming the payment for.

Each time you claim, you must give your employer the following information in writing (for example a letter, email or form):

your name

the dates of the period you want to claim Statutory Parental Bereavement Pay

You’ll also need to give a ‘declaration’ to your employer to confirm you’re eligible because of your relationship to the child or baby. You only need to complete this once when you first ask for pay.

Completing the declaration

You can:

complete the declaration form online - this takes 5 minutes

declare in writing you’re eligible because of your relationship to the child or baby

use your employers own form if they have one

Once you’ve completed your declaration, you’ll need to send it to your employer. They’ll check your information and your eligibility.

Cancelling your leave or pay

You can change your mind and cancel your Parental Bereavement Leave or Statutory Parental Bereavement Pay if you have given your employer more than the required notice for either taking leave or claiming pay.

To cancel your Parental Bereavement Leave or Statutory Parental Bereavement Pay, you’ll need to tell your employer. When you need to tell them depends on when your leave or pay is due to start.

Parental Bereavement Leave

If your leave is due to start within 8 weeks of the death or stillbirth, you must let your employer know about the cancellation no later than the time you would normally start work on the first day of planned leave.

If your leave is due to start 9 weeks or later after the death or stillbirth, you must let your employer know no later than one week before the start of the planned leave.

If you cancel your leave, you can rebook it if you give your employer the correct notice.

Statutory Parental Bereavement Pay

If your pay was due to start within 8 weeks of the child’s death or stillbirth, you must give your employer notice on the first day of the week you want to cancel.

If your pay was due to start 9 weeks or later after the child’s death or stillbirth, you must tell your employer you want to cancel one week before your pay was due to start.

You may be eligible if at the time of the child’s death or stillbirth, you were:

Overview

You and your partner may be able to take time off work if your child dies before they turn 18, or if you have a stillbirth after 24 weeks of pregnancy.

The death or stillbirth must have happened on or after 6 April 2020.

This guide is also available in Welsh (Cymraeg).

You might be able to get leave, pay or both. You may be eligible for:

Parental Bereavement Leave

Statutory Parental Bereavement Pay

There’s rules about when you can take your leave and pay and how to claim.

You can only claim Statutory Parental Bereavement Pay and Leave if you’re employed in England, Scotland or Wales.

Employment rights when on leave

Your employment rights are protected while on Parental Bereavement Leave. This includes your right to:

pay rises

build up (‘accrue’) holiday

return to work

What you can get

You may be able to get either or both Parental Bereavement Leave and Statutory Parental Bereavement Pay.

Parental Bereavement Leave

You can take 2 weeks’ leave from the first day of your employment for each child who has died or was stillborn if you’re eligible.

You can take:

2 weeks together

2 separate weeks of leave

only one week of leave

A week is the same number of days that you normally work in a week.

The leave:

can start on or after the date of the death or stillbirth

must finish within 56 weeks of the date of the death or stillbirth

Taking leave with other types of statutory leave

Your remaining Parental Bereavement Leave must still be taken within 56 weeks of the date of death or stillbirth.

Statutory Parental Bereavement Pay

You’ll be able to get either £151.97 a week or 90% of your average weekly earnings (whichever is lower) if you’re eligible.

Any money you get is paid the same way as your wages, for example weekly or monthly, along with deductions for tax and National Insurance.

Check if you're eligible

If you were the child’s parent or a parent’s partner

You may be eligible if at the time of the child’s death or stillbirth, you were:

the child or baby’s parent - either biological, adoptive or parent of a child born to a surrogate

the partner of the child or baby’s parent

If you or your partner had day to day responsibility for the child

You may be eligible if both of the following apply:

the child or baby was living with you at your home for 4 continuous weeks, ending with the date of death

you or your partner had day to day responsibility for the child or baby’s care during that time

If you or your partner were being paid to look after the child or baby, you do not qualify for leave or pay unless you were:

a foster parent being paid a fee or allowance by a local authority

reimbursed for expenses related to caring for the child or baby

getting payments under the terms of a will or trust for the child or baby’s care

If you or your partner were an adoptive parent

You are eligible for pay or leave:

after the adoption order was granted

before the adoption order was made, if the child was placed with you and the placement was not disrupted (for example, being temporarily placed elsewhere) or stopped

If you or your partner were an adoptive parent of a child from outside the United Kingdom

the child was living with you after entering Great Britain

you have the ‘official notification’ confirming you were allowed to adopt

If you or your partner had a baby with the help of a surrogate parent

You are eligible for pay or leave:

after a parental order was made

before a parental order was made if you had applied or intended to apply for a parental order within 6 months of the child’s birth and expected it to be granted

Parental Bereavement Leave

To get Parental Bereavement Leave, you must also:

be classed as an employee - it does not matter how long you’ve worked for your employer

give your employer notice for Parental Bereavement Leave

Statutory Parental Bereavement Pay

You must also:

continue to be employed up to the day the child dies or is stillborn

earn on average £120 a week before tax (gross) over an 8 week period

give your employer the correct notice and information for Statutory Parental Bereavement Pay

How to claim

You have 56 weeks to take Parental Bereavement Leave or claim Statutory Parental Bereavement Pay through your employer. This starts from the date of the child’s death.

Parental Bereavement Leave

You can take 2 weeks leave in one block or as 2 separate blocks of one week.

The 56 weeks are split into 2 periods:

from the date of the child’s death or stillbirth to 8 weeks after

9 to 56 weeks after the date of the child’s death or stillbirth

You must give your employer notice before you take Parental Bereavement Leave. How much notice depends on when you’re taking the leave.

0 to 8 weeks after the child’s death or stillbirth

You must give your employer notice before you would normally start work on the first day of the week or weeks you want to take off work.

9 to 56 weeks after the child’s death or stillbirth

You must give your employer at least one week’s notice before the start of the week or weeks you want to take off work.

Giving your employer notice

You must tell your employer:

the date of the child’s death or stillbirth

when you want your parental bereavement leave to begin

how much leave you are taking - either 1 or 2 weeks

You can speak to your employer by phone, leave a voicemail, send a text message or an email. You do not need to give them notice in writing (for example through a form or letter).

You do not need to give proof of death or stillbirth.

Statutory Parental Bereavement Pay

You must ask for Statutory Parental Bereavement Pay within 28 days, starting from the first day of the week you’re claiming the payment for.

Each time you claim, you must give your employer the following information in writing (for example a letter, email or form):

your name

the dates of the period you want to claim Statutory Parental Bereavement Pay

Completing the declaration

You can:

complete the declaration form online - this takes 5 minutes

declare in writing you’re eligible because of your relationship to the child or baby

use your employers own form if they have one

Once you’ve completed your declaration, you’ll need to send it to your employer. They’ll check your information and your eligibility.

Cancelling your leave or pay

Parental Bereavement Leave

If your leave is due to start 9 weeks or later after the death or stillbirth, you must let your employer know no later than one week before the start of the planned leave.

If you cancel your leave, you can rebook it if you give your employer the correct notice.

Statutory Parental Bereavement Pay

If your pay was due to start within 8 weeks of the child’s death or stillbirth, you must give your employer notice on the first day of the week you want to cancel.

If your pay was due to start 9 weeks or later after the child’s death or stillbirth, you must tell your employer you want to cancel one week before your pay was due to start.

the child or baby’s parent - either biological, adoptive or parent of a child born to a surrogate

Overview

You and your partner may be able to take time off work if your child dies before they turn 18, or if you have a stillbirth after 24 weeks of pregnancy.

The death or stillbirth must have happened on or after 6 April 2020.

This guide is also available in Welsh (Cymraeg).

You might be able to get leave, pay or both. You may be eligible for:

Parental Bereavement Leave

Statutory Parental Bereavement Pay

There’s rules about when you can take your leave and pay and how to claim.

You can only claim Statutory Parental Bereavement Pay and Leave if you’re employed in England, Scotland or Wales.

Employment rights when on leave

Your employment rights are protected while on Parental Bereavement Leave. This includes your right to:

pay rises

build up (‘accrue’) holiday

return to work

What you can get

You may be able to get either or both Parental Bereavement Leave and Statutory Parental Bereavement Pay.

Parental Bereavement Leave

You can take 2 weeks’ leave from the first day of your employment for each child who has died or was stillborn if you’re eligible.

You can take:

2 weeks together

2 separate weeks of leave

only one week of leave

A week is the same number of days that you normally work in a week.

The leave:

can start on or after the date of the death or stillbirth

must finish within 56 weeks of the date of the death or stillbirth

Taking leave with other types of statutory leave

Your remaining Parental Bereavement Leave must still be taken within 56 weeks of the date of death or stillbirth.

Statutory Parental Bereavement Pay

You’ll be able to get either £151.97 a week or 90% of your average weekly earnings (whichever is lower) if you’re eligible.

Any money you get is paid the same way as your wages, for example weekly or monthly, along with deductions for tax and National Insurance.

Check if you're eligible

If you were the child’s parent or a parent’s partner

You may be eligible if at the time of the child’s death or stillbirth, you were:

the child or baby’s parent - either biological, adoptive or parent of a child born to a surrogate

the partner of the child or baby’s parent

If you or your partner had day to day responsibility for the child

You may be eligible if both of the following apply:

the child or baby was living with you at your home for 4 continuous weeks, ending with the date of death

you or your partner had day to day responsibility for the child or baby’s care during that time

If you or your partner were being paid to look after the child or baby, you do not qualify for leave or pay unless you were:

a foster parent being paid a fee or allowance by a local authority

reimbursed for expenses related to caring for the child or baby

getting payments under the terms of a will or trust for the child or baby’s care

If you or your partner were an adoptive parent

You are eligible for pay or leave:

after the adoption order was granted

before the adoption order was made, if the child was placed with you and the placement was not disrupted (for example, being temporarily placed elsewhere) or stopped

If you or your partner were an adoptive parent of a child from outside the United Kingdom

the child was living with you after entering Great Britain

you have the ‘official notification’ confirming you were allowed to adopt

If you or your partner had a baby with the help of a surrogate parent

You are eligible for pay or leave:

after a parental order was made

before a parental order was made if you had applied or intended to apply for a parental order within 6 months of the child’s birth and expected it to be granted

Parental Bereavement Leave

To get Parental Bereavement Leave, you must also:

be classed as an employee - it does not matter how long you’ve worked for your employer

give your employer notice for Parental Bereavement Leave

Statutory Parental Bereavement Pay

You must also:

continue to be employed up to the day the child dies or is stillborn

earn on average £120 a week before tax (gross) over an 8 week period

give your employer the correct notice and information for Statutory Parental Bereavement Pay

How to claim

You have 56 weeks to take Parental Bereavement Leave or claim Statutory Parental Bereavement Pay through your employer. This starts from the date of the child’s death.

Parental Bereavement Leave

You can take 2 weeks leave in one block or as 2 separate blocks of one week.

The 56 weeks are split into 2 periods:

from the date of the child’s death or stillbirth to 8 weeks after

9 to 56 weeks after the date of the child’s death or stillbirth

You must give your employer notice before you take Parental Bereavement Leave. How much notice depends on when you’re taking the leave.

0 to 8 weeks after the child’s death or stillbirth

You must give your employer notice before you would normally start work on the first day of the week or weeks you want to take off work.

9 to 56 weeks after the child’s death or stillbirth

You must give your employer at least one week’s notice before the start of the week or weeks you want to take off work.

Giving your employer notice

You must tell your employer:

the date of the child’s death or stillbirth

when you want your parental bereavement leave to begin

how much leave you are taking - either 1 or 2 weeks

You can speak to your employer by phone, leave a voicemail, send a text message or an email. You do not need to give them notice in writing (for example through a form or letter).

You do not need to give proof of death or stillbirth.

Statutory Parental Bereavement Pay

You must ask for Statutory Parental Bereavement Pay within 28 days, starting from the first day of the week you’re claiming the payment for.

Each time you claim, you must give your employer the following information in writing (for example a letter, email or form):

your name

the dates of the period you want to claim Statutory Parental Bereavement Pay

Completing the declaration

You can:

complete the declaration form online - this takes 5 minutes

declare in writing you’re eligible because of your relationship to the child or baby

use your employers own form if they have one

Once you’ve completed your declaration, you’ll need to send it to your employer. They’ll check your information and your eligibility.

Cancelling your leave or pay

Parental Bereavement Leave

If your leave is due to start 9 weeks or later after the death or stillbirth, you must let your employer know no later than one week before the start of the planned leave.

If you cancel your leave, you can rebook it if you give your employer the correct notice.

Statutory Parental Bereavement Pay

If your pay was due to start within 8 weeks of the child’s death or stillbirth, you must give your employer notice on the first day of the week you want to cancel.

If your pay was due to start 9 weeks or later after the child’s death or stillbirth, you must tell your employer you want to cancel one week before your pay was due to start.

You are eligible for pay or leave:

Overview

You and your partner may be able to take time off work if your child dies before they turn 18, or if you have a stillbirth after 24 weeks of pregnancy.

The death or stillbirth must have happened on or after 6 April 2020.

This guide is also available in Welsh (Cymraeg).

You might be able to get leave, pay or both. You may be eligible for:

Parental Bereavement Leave

Statutory Parental Bereavement Pay

There’s rules about when you can take your leave and pay and how to claim.

You can only claim Statutory Parental Bereavement Pay and Leave if you’re employed in England, Scotland or Wales.

Employment rights when on leave

Your employment rights are protected while on Parental Bereavement Leave. This includes your right to:

pay rises

build up (‘accrue’) holiday

return to work

What you can get

You may be able to get either or both Parental Bereavement Leave and Statutory Parental Bereavement Pay.

Parental Bereavement Leave

You can take 2 weeks’ leave from the first day of your employment for each child who has died or was stillborn if you’re eligible.

You can take:

2 weeks together

2 separate weeks of leave

only one week of leave

A week is the same number of days that you normally work in a week.

The leave:

can start on or after the date of the death or stillbirth

must finish within 56 weeks of the date of the death or stillbirth

Taking leave with other types of statutory leave

Your remaining Parental Bereavement Leave must still be taken within 56 weeks of the date of death or stillbirth.

Statutory Parental Bereavement Pay

You’ll be able to get either £151.97 a week or 90% of your average weekly earnings (whichever is lower) if you’re eligible.

Any money you get is paid the same way as your wages, for example weekly or monthly, along with deductions for tax and National Insurance.

Check if you're eligible

If you were the child’s parent or a parent’s partner

You may be eligible if at the time of the child’s death or stillbirth, you were:

the child or baby’s parent - either biological, adoptive or parent of a child born to a surrogate

the partner of the child or baby’s parent

If you or your partner had day to day responsibility for the child

You may be eligible if both of the following apply:

the child or baby was living with you at your home for 4 continuous weeks, ending with the date of death

you or your partner had day to day responsibility for the child or baby’s care during that time

If you or your partner were being paid to look after the child or baby, you do not qualify for leave or pay unless you were:

a foster parent being paid a fee or allowance by a local authority

reimbursed for expenses related to caring for the child or baby

getting payments under the terms of a will or trust for the child or baby’s care

If you or your partner were an adoptive parent

You are eligible for pay or leave:

after the adoption order was granted

before the adoption order was made, if the child was placed with you and the placement was not disrupted (for example, being temporarily placed elsewhere) or stopped

If you or your partner were an adoptive parent of a child from outside the United Kingdom

the child was living with you after entering Great Britain

you have the ‘official notification’ confirming you were allowed to adopt

If you or your partner had a baby with the help of a surrogate parent

You are eligible for pay or leave:

after a parental order was made

before a parental order was made if you had applied or intended to apply for a parental order within 6 months of the child’s birth and expected it to be granted

Parental Bereavement Leave

To get Parental Bereavement Leave, you must also:

be classed as an employee - it does not matter how long you’ve worked for your employer

give your employer notice for Parental Bereavement Leave

Statutory Parental Bereavement Pay

You must also:

continue to be employed up to the day the child dies or is stillborn

earn on average £120 a week before tax (gross) over an 8 week period

give your employer the correct notice and information for Statutory Parental Bereavement Pay

How to claim

You have 56 weeks to take Parental Bereavement Leave or claim Statutory Parental Bereavement Pay through your employer. This starts from the date of the child’s death.

Parental Bereavement Leave

You can take 2 weeks leave in one block or as 2 separate blocks of one week.

The 56 weeks are split into 2 periods:

from the date of the child’s death or stillbirth to 8 weeks after

9 to 56 weeks after the date of the child’s death or stillbirth

You must give your employer notice before you take Parental Bereavement Leave. How much notice depends on when you’re taking the leave.

0 to 8 weeks after the child’s death or stillbirth

You must give your employer notice before you would normally start work on the first day of the week or weeks you want to take off work.

9 to 56 weeks after the child’s death or stillbirth

You must give your employer at least one week’s notice before the start of the week or weeks you want to take off work.

Giving your employer notice

You must tell your employer:

the date of the child’s death or stillbirth

when you want your parental bereavement leave to begin

how much leave you are taking - either 1 or 2 weeks

You can speak to your employer by phone, leave a voicemail, send a text message or an email. You do not need to give them notice in writing (for example through a form or letter).

You do not need to give proof of death or stillbirth.

Statutory Parental Bereavement Pay

You must ask for Statutory Parental Bereavement Pay within 28 days, starting from the first day of the week you’re claiming the payment for.

Each time you claim, you must give your employer the following information in writing (for example a letter, email or form):

your name

the dates of the period you want to claim Statutory Parental Bereavement Pay

Completing the declaration

You can:

complete the declaration form online - this takes 5 minutes

declare in writing you’re eligible because of your relationship to the child or baby

use your employers own form if they have one

Once you’ve completed your declaration, you’ll need to send it to your employer. They’ll check your information and your eligibility.

Cancelling your leave or pay

Parental Bereavement Leave

If your leave is due to start 9 weeks or later after the death or stillbirth, you must let your employer know no later than one week before the start of the planned leave.

If you cancel your leave, you can rebook it if you give your employer the correct notice.

Statutory Parental Bereavement Pay

If your pay was due to start within 8 weeks of the child’s death or stillbirth, you must give your employer notice on the first day of the week you want to cancel.

If your pay was due to start 9 weeks or later after the child’s death or stillbirth, you must tell your employer you want to cancel one week before your pay was due to start.

before the adoption order was made, if the child was placed with you and the placement was not disrupted (for example, being temporarily placed elsewhere) or stopped

Overview

You and your partner may be able to take time off work if your child dies before they turn 18, or if you have a stillbirth after 24 weeks of pregnancy.

The death or stillbirth must have happened on or after 6 April 2020.

This guide is also available in Welsh (Cymraeg).

You might be able to get leave, pay or both. You may be eligible for:

Parental Bereavement Leave

Statutory Parental Bereavement Pay

There’s rules about when you can take your leave and pay and how to claim.

You can only claim Statutory Parental Bereavement Pay and Leave if you’re employed in England, Scotland or Wales.

Employment rights when on leave

Your employment rights are protected while on Parental Bereavement Leave. This includes your right to:

pay rises

build up (‘accrue’) holiday

return to work

What you can get

You may be able to get either or both Parental Bereavement Leave and Statutory Parental Bereavement Pay.

Parental Bereavement Leave

You can take 2 weeks’ leave from the first day of your employment for each child who has died or was stillborn if you’re eligible.

You can take:

2 weeks together

2 separate weeks of leave

only one week of leave

A week is the same number of days that you normally work in a week.

The leave:

can start on or after the date of the death or stillbirth

must finish within 56 weeks of the date of the death or stillbirth

Taking leave with other types of statutory leave

Your remaining Parental Bereavement Leave must still be taken within 56 weeks of the date of death or stillbirth.

Statutory Parental Bereavement Pay

You’ll be able to get either £151.97 a week or 90% of your average weekly earnings (whichever is lower) if you’re eligible.

Any money you get is paid the same way as your wages, for example weekly or monthly, along with deductions for tax and National Insurance.

Check if you're eligible

If you were the child’s parent or a parent’s partner

You may be eligible if at the time of the child’s death or stillbirth, you were:

the child or baby’s parent - either biological, adoptive or parent of a child born to a surrogate

the partner of the child or baby’s parent

If you or your partner had day to day responsibility for the child

You may be eligible if both of the following apply:

the child or baby was living with you at your home for 4 continuous weeks, ending with the date of death

you or your partner had day to day responsibility for the child or baby’s care during that time

If you or your partner were being paid to look after the child or baby, you do not qualify for leave or pay unless you were:

a foster parent being paid a fee or allowance by a local authority

reimbursed for expenses related to caring for the child or baby

getting payments under the terms of a will or trust for the child or baby’s care

If you or your partner were an adoptive parent

You are eligible for pay or leave:

after the adoption order was granted

before the adoption order was made, if the child was placed with you and the placement was not disrupted (for example, being temporarily placed elsewhere) or stopped

If you or your partner were an adoptive parent of a child from outside the United Kingdom

If you or your partner were adopting a child from outside the United Kingdom and the adoption order had not yet been made, you may still be eligible. Both of the following must apply:

the child was living with you after entering Great Britain

you have the ‘official notification’ confirming you were allowed to adopt

If you or your partner had a baby with the help of a surrogate parent

You are eligible for pay or leave:

after a parental order was made

before a parental order was made if you had applied or intended to apply for a parental order within 6 months of the child’s birth and expected it to be granted

Parental Bereavement Leave

To get Parental Bereavement Leave, you must also:

be classed as an employee - it does not matter how long you’ve worked for your employer

give your employer notice for Parental Bereavement Leave

Statutory Parental Bereavement Pay

You must also:

continue to be employed up to the day the child dies or is stillborn

earn on average £120 a week before tax (gross) over an 8 week period

give your employer the correct notice and information for Statutory Parental Bereavement Pay

How to claim

You have 56 weeks to take Parental Bereavement Leave or claim Statutory Parental Bereavement Pay through your employer. This starts from the date of the child’s death.

Parental Bereavement Leave

You can take 2 weeks leave in one block or as 2 separate blocks of one week.

The 56 weeks are split into 2 periods:

from the date of the child’s death or stillbirth to 8 weeks after

9 to 56 weeks after the date of the child’s death or stillbirth

You must give your employer notice before you take Parental Bereavement Leave. How much notice depends on when you’re taking the leave.

0 to 8 weeks after the child’s death or stillbirth

You must give your employer notice before you would normally start work on the first day of the week or weeks you want to take off work.

9 to 56 weeks after the child’s death or stillbirth

You must give your employer at least one week’s notice before the start of the week or weeks you want to take off work.

Giving your employer notice

You must tell your employer:

the date of the child’s death or stillbirth

when you want your parental bereavement leave to begin

how much leave you are taking - either 1 or 2 weeks

You can speak to your employer by phone, leave a voicemail, send a text message or an email. You do not need to give them notice in writing (for example through a form or letter).

You do not need to give proof of death or stillbirth.

Statutory Parental Bereavement Pay

You must ask for Statutory Parental Bereavement Pay within 28 days, starting from the first day of the week you’re claiming the payment for.

Each time you claim, you must give your employer the following information in writing (for example a letter, email or form):

your name

the dates of the period you want to claim Statutory Parental Bereavement Pay

Completing the declaration

You can:

complete the declaration form online - this takes 5 minutes

declare in writing you’re eligible because of your relationship to the child or baby

use your employers own form if they have one

Once you’ve completed your declaration, you’ll need to send it to your employer. They’ll check your information and your eligibility.

Cancelling your leave or pay

Parental Bereavement Leave

If your leave is due to start 9 weeks or later after the death or stillbirth, you must let your employer know no later than one week before the start of the planned leave.

If you cancel your leave, you can rebook it if you give your employer the correct notice.

Statutory Parental Bereavement Pay

If your pay was due to start within 8 weeks of the child’s death or stillbirth, you must give your employer notice on the first day of the week you want to cancel.

If your pay was due to start 9 weeks or later after the child’s death or stillbirth, you must tell your employer you want to cancel one week before your pay was due to start.


My uncle has  developed a serious blood clot after getting his first dose of covid vaccine which has left him severed paralysed and disabled. Is there a way he can be compensated for the damages  after this unfortunate episode?

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

Vaccine Damage Payment

Overview

Effect on benefits you receive

A Vaccine Damage Payment can affect benefits and entitlements like:

Income Support

Income-based Jobseeker’s Allowance

Working Tax Credit

Child Tax Credit

Universal Credit

Pension Credit

Housing Benefit

Council Tax Reduction

Employment and Support Allowance

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

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

What you'll get

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

How you’re paid

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

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

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

Eligibility

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

coronavirus (COVID-19)

diphtheria

haemophilus influenzae type b (Hib)

human papillomavirus

influenza, except for influenza caused by a pandemic influenza virus

measles

meningococcal group B (meningitis B)

meningococcal group C (meningitis C)

meningococcal group W (meningitis W)

mumps

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

pertussis (whooping cough)

pneumococcal infection

poliomyelitis

rotavirus

rubella (German measles)

smallpox - up to 1 August 1971

tetanus

tuberculosis (TB)

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

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

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

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

What counts as ‘severely disabled’

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

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

When and where the vaccination must have taken place

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

coronavirus (COVID-19)

poliomyelitis

rubella

meningococcal group C

human papillomavirus

pandemic influenza A (H1N1) 2009 (swine flu)

meningococcal group W before your 26th birthday

influenza

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

How to claim

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

Send it to:

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

Time limits on making a claim

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

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

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

within 6 years of the vaccination

If you disagree with a decision

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

If the decision was made after 27 October 2013

Write to the Vaccine Damage Payments Unit. You must:

explain why you think the decision is wrong

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

You need to include:

the date of the original payment decision

your name and address

your date of birth

your National Insurance number

If the decision was made on or before 27 October 2013

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

What happens next

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

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

If you disagree with the outcome

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

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

There is no time limit for requesting an appeal.

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

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

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

It usually takes around 6 months for for your appeal to be heard by the tribunal.

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

Vaccine Damage Payment

Overview

Effect on benefits you receive

A Vaccine Damage Payment can affect benefits and entitlements like:

Income Support

Income-based Jobseeker’s Allowance

Working Tax Credit

Child Tax Credit

Universal Credit

Pension Credit

Housing Benefit

Council Tax Reduction

Employment and Support Allowance

What you'll get

How you’re paid

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

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

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

Eligibility

coronavirus (COVID-19)

diphtheria

haemophilus influenzae type b (Hib)

human papillomavirus

influenza, except for influenza caused by a pandemic influenza virus

measles

meningococcal group B (meningitis B)

meningococcal group C (meningitis C)

meningococcal group W (meningitis W)

mumps

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

pertussis (whooping cough)

pneumococcal infection

poliomyelitis

rotavirus

rubella (German measles)

smallpox - up to 1 August 1971

tetanus

tuberculosis (TB)

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

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

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

What counts as ‘severely disabled’

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

When and where the vaccination must have taken place

coronavirus (COVID-19)

poliomyelitis

rubella

meningococcal group C

human papillomavirus

pandemic influenza A (H1N1) 2009 (swine flu)

meningococcal group W before your 26th birthday

influenza

How to claim

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

Send it to:

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

Time limits on making a claim

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

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

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

within 6 years of the vaccination

If you disagree with a decision

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

If the decision was made after 27 October 2013

Write to the Vaccine Damage Payments Unit. You must:

explain why you think the decision is wrong

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

You need to include:

the date of the original payment decision

your name and address

your date of birth

your National Insurance number

If the decision was made on or before 27 October 2013

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

What happens next

If you disagree with the outcome

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

There is no time limit for requesting an appeal.

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

It usually takes around 6 months for for your appeal to be heard by the tribunal.

Vaccine Damage Payment

Overview

Effect on benefits you receive

A Vaccine Damage Payment can affect benefits and entitlements like:

Income Support

Income-based Jobseeker’s Allowance

Working Tax Credit

Child Tax Credit

Universal Credit

Pension Credit

Housing Benefit

Council Tax Reduction

Employment and Support Allowance

What you'll get

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

How you’re paid

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

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

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

Eligibility

coronavirus (COVID-19)

diphtheria

haemophilus influenzae type b (Hib)

human papillomavirus

influenza, except for influenza caused by a pandemic influenza virus

measles

meningococcal group B (meningitis B)

meningococcal group C (meningitis C)

meningococcal group W (meningitis W)

mumps

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

pertussis (whooping cough)

pneumococcal infection

poliomyelitis

rotavirus

rubella (German measles)

smallpox - up to 1 August 1971

tetanus

tuberculosis (TB)

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

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

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

What counts as ‘severely disabled’

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

When and where the vaccination must have taken place

coronavirus (COVID-19)

poliomyelitis

rubella

meningococcal group C

human papillomavirus

pandemic influenza A (H1N1) 2009 (swine flu)

meningococcal group W before your 26th birthday

influenza

How to claim

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

Send it to:

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

Time limits on making a claim

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

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

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

within 6 years of the vaccination

If you disagree with a decision

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

If the decision was made after 27 October 2013

Write to the Vaccine Damage Payments Unit. You must:

explain why you think the decision is wrong

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

You need to include:

the date of the original payment decision

your name and address

your date of birth

your National Insurance number

If the decision was made on or before 27 October 2013

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

What happens next

If you disagree with the outcome

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

There is no time limit for requesting an appeal.

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

It usually takes around 6 months for for your appeal to be heard by the tribunal.

coronavirus (COVID-19)

Vaccine Damage Payment

Overview

Effect on benefits you receive

A Vaccine Damage Payment can affect benefits and entitlements like:

Income Support

Income-based Jobseeker’s Allowance

Working Tax Credit

Child Tax Credit

Universal Credit

Pension Credit

Housing Benefit

Council Tax Reduction

Employment and Support Allowance

What you'll get

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

How you’re paid

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

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

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

Eligibility

coronavirus (COVID-19)

diphtheria

haemophilus influenzae type b (Hib)

human papillomavirus

influenza, except for influenza caused by a pandemic influenza virus

measles

meningococcal group B (meningitis B)

meningococcal group C (meningitis C)

meningococcal group W (meningitis W)

mumps

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

pertussis (whooping cough)

pneumococcal infection

poliomyelitis

rotavirus

rubella (German measles)

smallpox - up to 1 August 1971

tetanus

tuberculosis (TB)

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

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

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

What counts as ‘severely disabled’

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

When and where the vaccination must have taken place

coronavirus (COVID-19)

poliomyelitis

rubella

meningococcal group C

human papillomavirus

pandemic influenza A (H1N1) 2009 (swine flu)

meningococcal group W before your 26th birthday

influenza

How to claim

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

Send it to:

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

Time limits on making a claim

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

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

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

within 6 years of the vaccination

If you disagree with a decision

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

If the decision was made after 27 October 2013

Write to the Vaccine Damage Payments Unit. You must:

explain why you think the decision is wrong

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

You need to include:

the date of the original payment decision

your name and address

your date of birth

your National Insurance number

If the decision was made on or before 27 October 2013

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

What happens next

If you disagree with the outcome

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

There is no time limit for requesting an appeal.

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

It usually takes around 6 months for for your appeal to be heard by the tribunal.

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

Vaccine Damage Payment

Overview

Effect on benefits you receive

A Vaccine Damage Payment can affect benefits and entitlements like:

Income Support

Income-based Jobseeker’s Allowance

Working Tax Credit

Child Tax Credit

Universal Credit

Pension Credit

Housing Benefit

Council Tax Reduction

Employment and Support Allowance

What you'll get

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

How you’re paid

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

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

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

Eligibility

coronavirus (COVID-19)

diphtheria

haemophilus influenzae type b (Hib)

human papillomavirus

influenza, except for influenza caused by a pandemic influenza virus

measles

meningococcal group B (meningitis B)

meningococcal group C (meningitis C)

meningococcal group W (meningitis W)

mumps

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

pertussis (whooping cough)

pneumococcal infection

poliomyelitis

rotavirus

rubella (German measles)

smallpox - up to 1 August 1971

tetanus

tuberculosis (TB)

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

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

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

What counts as ‘severely disabled’

When and where the vaccination must have taken place

coronavirus (COVID-19)

poliomyelitis

rubella

meningococcal group C

human papillomavirus

pandemic influenza A (H1N1) 2009 (swine flu)

meningococcal group W before your 26th birthday

influenza

How to claim

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

Send it to:

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

Time limits on making a claim

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

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

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

within 6 years of the vaccination

If you disagree with a decision

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

If the decision was made after 27 October 2013

Write to the Vaccine Damage Payments Unit. You must:

explain why you think the decision is wrong

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

You need to include:

the date of the original payment decision

your name and address

your date of birth

your National Insurance number

If the decision was made on or before 27 October 2013

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

What happens next

If you disagree with the outcome

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

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

There is no time limit for requesting an appeal.

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

It usually takes around 6 months for for your appeal to be heard by the tribunal.


I inherited forty thousand pounds from my late father. I also have savings of around the same amount. I am currently out of work. Do I have to pay inheritance tax on my windfall?

You don’t usually pay tax on anything you inherit at the time you inherit it.

Tax on property, money and shares you inherit

Overview

You may need to pay:

Income Tax on profit you later earn from your inheritance, eg dividends from shares or rental income from a property

Capital Gains Tax if you later sell shares or a property you inherited

Inheritance Tax

Inheritance Tax

The estate of the person who died usually pays Inheritance Tax. You may need to pay Inheritance Tax if the estate can’t or doesn’t pay it.

You may need to pay Inheritance Tax on a gift the person gave you in the 7 years before they died.

You may also need to pay it if your inheritance is put into a trust and the trust can’t or doesn’t pay.

If the will says the Inheritance Tax should be paid out of the assets you’ve inherited, the executor of the will or administrator of the estate will usually pay it.

HM Revenue and Customs (HMRC) will contact you if you need to pay.

Money and shares

In most cases you don’t pay any tax on money and shares when you inherit them.

Inheritance Tax

You may have to pay Inheritance Tax on money and shares you inherit if the deceased person’s estate can’t or doesn’t pay.

Any money or shares the person gave you before they died are known as gifts and have different rules.

Income Tax

You may have to pay Income Tax on:

interest you earn from money you inherit

dividends paid on shares you inherit

Capital Gains Tax

You’ll have to pay Capital Gains Tax if you sell (‘dispose of’) inherited shares that have gone up in value since the person died.

Property

You don’t pay Stamp Duty, Income Tax or Capital Gains Tax on a property you inherit when you inherit it.

You may have to pay Inheritance Tax if the deceased’s estate can’t or doesn’t pay it.

The rules are different in Scotland.

Selling the property

You don’t pay Capital Gains Tax when you sell your home. You do pay it if you make a profit when you sell a property that isn’t your main home.

If inheriting a property means you own 2 homes, you’ll have to nominate one of them as your main home. You must tell HMRC which property is your main home within 2 years of inheriting the property.

If you don’t tell HMRC and you sell one of the properties, they’ll decide which property was your main home.

Renting out the property

You may have to pay tax on the rental income.

Properties held in trust

Usually if you inherit property held in a trust, you are the ‘beneficiary’ and the trustees are the legal owners and responsible for paying tax on income the trust receives.

You may still have to pay tax on any income you receive from the trust.

Bare trusts

If the trust is a ‘bare trust’ you are both the beneficiary and the legal owner and are responsible for paying tax on income the trust receives.

Joint property, shares and bank accounts

In most cases, you don’t have to pay any Stamp Duty or tax when you inherit property, shares or the money in joint bank accounts you owned with the deceased.

Inheritance Tax

What you pay will depend on how you owned the shares or property or how your bank accounts were set up.

If you and the deceased jointly owned the assets, you’ll be known as ‘joint tenants’ (‘joint owners’ in Scotland).

If you each owned a part of the assets, you’ll be known as ‘tenants in common’ (‘common owners’ in Scotland and ‘coparceners’ in Northern Ireland). Each part could be half or an agreed percentage of the money, shares or property.

Check with your bank if you’re not sure how the money in your account(s) was divided up.

Joint tenants

You automatically inherit anything you owned as ‘joint tenants’.

You may have to pay Inheritance Tax if the whole of the deceased’s estate (all their money, property and possessions) is worth more than the Inheritance Tax threshold of £325,000 and the deceased’s estate can’t or doesn’t pay.

Tenants in common

You may have to pay Inheritance Tax on the deceased’s share of the money in bank accounts, shares or property if the whole of their estate (money, property and possessions) is worth more than the Inheritance Tax threshold of £325,000.

If the deceased left you their share of the money, shares or property in their will, the executor of the will or administrator of their estate should pay the Inheritance Tax out of the estate.

But if the estate doesn’t have enough money to pay the Inheritance Tax on the deceased’s share of the assets, or the executor doesn’t pay, you’ll have to pay it. You may have to sell the shares or property to pay the tax and any other debts.

HM Revenue and Customs (HMRC) will contact you if you need to pay.

You may have to tell the Land Registry about the death of one of the property’s owners.

Income Tax and Capital Gains Tax

You may have to pay other taxes on anything you earn or profits you make from:

bank interest

share dividends

property

Overview

You don’t usually pay tax on anything you inherit at the time you inherit it.

You may need to pay:

Capital Gains Tax if you later sell shares or a property you inherited

Inheritance Tax

Inheritance Tax

You may need to pay Inheritance Tax on a gift the person gave you in the 7 years before they died.

You may also need to pay it if your inheritance is put into a trust and the trust can’t or doesn’t pay.

Money and shares

In most cases you don’t pay any tax on money and shares when you inherit them.

Inheritance Tax

Any money or shares the person gave you before they died are known as gifts and have different rules.

Income Tax

You may have to pay Income Tax on:

interest you earn from money you inherit

dividends paid on shares you inherit

Capital Gains Tax

Property

You don’t pay Stamp Duty, Income Tax or Capital Gains Tax on a property you inherit when you inherit it.

You may have to pay Inheritance Tax if the deceased’s estate can’t or doesn’t pay it.

HM Revenue and Customs (HMRC) will contact you if you need to pay.

The rules are different in Scotland.

Selling the property

If you don’t tell HMRC and you sell one of the properties, they’ll decide which property was your main home.

Renting out the property

You may have to pay tax on the rental income.

Properties held in trust

You may still have to pay tax on any income you receive from the trust.

Bare trusts

Joint property, shares and bank accounts

Inheritance Tax

What you pay will depend on how you owned the shares or property or how your bank accounts were set up.

Check with your bank if you’re not sure how the money in your account(s) was divided up.

Joint tenants

You automatically inherit anything you owned as ‘joint tenants’.

Tenants in common

HM Revenue and Customs (HMRC) will contact you if you need to pay.

You may have to tell the Land Registry about the death of one of the property’s owners.

Income Tax and Capital Gains Tax

You may have to pay other taxes on anything you earn or profits you make from:

bank interest

share dividends

property

In most cases you don’t pay any tax on money and shares when you inherit them.

Overview

You don’t usually pay tax on anything you inherit at the time you inherit it.

You may need to pay:

Capital Gains Tax if you later sell shares or a property you inherited

Inheritance Tax

Inheritance Tax

You may need to pay Inheritance Tax on a gift the person gave you in the 7 years before they died.

You may also need to pay it if your inheritance is put into a trust and the trust can’t or doesn’t pay.

Money and shares

Inheritance Tax

Any money or shares the person gave you before they died are known as gifts and have different rules.

Income Tax

You may have to pay Income Tax on:

interest you earn from money you inherit

dividends paid on shares you inherit

Capital Gains Tax

Property

You don’t pay Stamp Duty, Income Tax or Capital Gains Tax on a property you inherit when you inherit it.

You may have to pay Inheritance Tax if the deceased’s estate can’t or doesn’t pay it.

HM Revenue and Customs (HMRC) will contact you if you need to pay.

The rules are different in Scotland.

Selling the property

If you don’t tell HMRC and you sell one of the properties, they’ll decide which property was your main home.

Renting out the property

You may have to pay tax on the rental income.

Properties held in trust

You may still have to pay tax on any income you receive from the trust.

Bare trusts

Joint property, shares and bank accounts

Inheritance Tax

What you pay will depend on how you owned the shares or property or how your bank accounts were set up.

Check with your bank if you’re not sure how the money in your account(s) was divided up.

Joint tenants

You automatically inherit anything you owned as ‘joint tenants’.

Tenants in common

HM Revenue and Customs (HMRC) will contact you if you need to pay.

You may have to tell the Land Registry about the death of one of the property’s owners.

Income Tax and Capital Gains Tax

You may have to pay other taxes on anything you earn or profits you make from:

bank interest

share dividends

property

Overview

You don’t usually pay tax on anything you inherit at the time you inherit it.

You may need to pay:

Capital Gains Tax if you later sell shares or a property you inherited

Inheritance Tax

Inheritance Tax

You may need to pay Inheritance Tax on a gift the person gave you in the 7 years before they died.

You may also need to pay it if your inheritance is put into a trust and the trust can’t or doesn’t pay.

Money and shares

In most cases you don’t pay any tax on money and shares when you inherit them.

Inheritance Tax

Any money or shares the person gave you before they died are known as gifts and have different rules.

Income Tax

You may have to pay Income Tax on:

interest you earn from money you inherit

dividends paid on shares you inherit

Capital Gains Tax

Property

You don’t pay Stamp Duty, Income Tax or Capital Gains Tax on a property you inherit when you inherit it.

You may have to pay Inheritance Tax if the deceased’s estate can’t or doesn’t pay it.

HM Revenue and Customs (HMRC) will contact you if you need to pay.

The rules are different in Scotland.

Selling the property

If you don’t tell HMRC and you sell one of the properties, they’ll decide which property was your main home.

Renting out the property

You may have to pay tax on the rental income.

Properties held in trust

You may still have to pay tax on any income you receive from the trust.

Bare trusts

Joint property, shares and bank accounts

Inheritance Tax

What you pay will depend on how you owned the shares or property or how your bank accounts were set up.

Check with your bank if you’re not sure how the money in your account(s) was divided up.

Joint tenants

You automatically inherit anything you owned as ‘joint tenants’.

Tenants in common

HM Revenue and Customs (HMRC) will contact you if you need to pay.

You may have to tell the Land Registry about the death of one of the property’s owners.

Income Tax and Capital Gains Tax

You may have to pay other taxes on anything you earn or profits you make from:

bank interest

share dividends

property


I suffer from severe arthritis which means that I am unable to walk more than a few steps at a time. It is particularly bad in my hands so I am not able to perform many household tasks What level of Attendance Allowance can I claim for severe arthritis, when I have no carer?

You could get £60 or £89.60 a week to help with personal support if you’re both:

Attendance Allowance

Overview

Attendance Allowance helps with extra costs if you have a disability severe enough that you need someone to help look after you.

This guide is also available in Welsh (Cymraeg).

It’s paid at 2 different rates and how much you get depends on the level of care that you need because of your disability.

physically or mentally disabled

State Pension age or older

It does not cover mobility needs.

The other benefits you get can increase if you get Attendance Allowance.

You do not have to have someone caring for you in order to claim.

If you do have a carer, they could get Carer’s Allowance if you have substantial caring needs.

What you'll get

Attendance Allowance is paid weekly at 2 different rates - the one you get depends on the level of help you need.

Attendance Allowance is not means-tested - what you earn or how much you have in savings will not affect what you get.

Attendance Allowance rates

Rate | Level of help you need

Lower rate - £60 | Frequent help or constant supervision during the day, or supervision at night

Higher rate - £89.60 | Help or supervision throughout both day and night, or you’re terminally ill

If your circumstances change, you could get a different rate. You must report a change of circumstances.

You could get extra Pension Credit, Housing Benefit or Council Tax Reduction if you get Attendance Allowance - check with the helpline or office dealing with your benefit.

How you’re paid

All benefits are paid into your bank, building society or credit union account.

Eligibility

You can get Attendance Allowance if you’ve reached State Pension age and the following apply:

you have a physical disability (including sensory disability, for example blindness), a mental disability (including learning difficulties), or both

your disability is severe enough for you to need help caring for yourself or someone to supervise you, for your own or someone else’s safety

you have needed that help for at least 6 months (unless you’re terminally ill)

You must also:

be in Great Britain when you claim - there are some exceptions, such as members and family members of the armed forces

have been in Great Britain for at least 2 of the last 3 years (this does not apply if you’re a refugee or have humanitarian protection status)

be habitually resident in the UK, Ireland, Isle of Man or the Channel Islands

not be subject to immigration control (unless you’re a sponsored immigrant)

If you live in the EU, Switzerland, Norway, Iceland or Liechtenstein

You might still be able to get Attendance Allowance if you’re a UK national and you live in or move to the EU, European Economic Area (EEA) or Switzerland.

Read guidance to find out if you can get benefits in the EU, EEA or Switzerland.

If you’re terminally ill

If you’re not expected to live for more than 6 months, there are ‘special rules’:

there’s no qualifying period for how long you’ve had your illness

if you’re eligible, you’ll automatically get the higher rate of Attendance Allowance

If you’re in a care home

You cannot usually get Attendance Allowance if you live in a care home and your care is paid for by your local authority. You can still claim Attendance Allowance if you pay for all your care home costs yourself.

If you need an assessment

You’ll only need to attend an assessment to check your eligibility if it’s unclear how your illness or disability affects you.

If you do need an assessment you’ll get a letter saying why and where you must go. During the assessment, a healthcare professional will need to examine you.

You cannot get Attendance Allowance if you already get Disability Living Allowance (DLA) or Personal Independence Payment (PIP).

How to claim

Use the Attendance Allowance claim form to apply by post. The form comes with notes telling you how to fill it in.

Send the completed form to:

You do not need a postcode or a stamp.

Call the Attendance Allowance helpline to ask for:

a copy of the form

alternative formats, such as braille, large print or audio CD

Backdating your claim

Attendance Allowance can be backdated to the date of your claim. This is usually the date your form is received or the date you call the enquiry line (if you then return the claim pack within 6 weeks).

If you’re terminally ill (‘special rules’)

There are ‘special rules’ so you get Attendance Allowance more quickly if you’re not expected to live more than 6 months. You must:

complete an Attendance Allowance form

ask a doctor or other healthcare professional for form DS1500 - they’ll either fill it in and give the form to you or send it directly to DWP

You can do this on behalf of someone else without their permission. The letter about the money awarded will not mention ‘special rules’.

If you disagree with a decision

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

Complaints

You can complain to the Department for Work and Pensions (DWP) if you’re unhappy with the service you’ve received.

Report a change in circumstances

Your circumstances can affect how much Attendance Allowance you get.

You must contact the Attendance Allowance helpline straight away if:

the level of help you need or your condition changes

you go into hospital or a care home

you leave the country for more than 4 weeks

you go into prison

you change your name, address or bank details

you want to stop receiving your benefit

your doctor’s details change

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

You could be taken to court or have to pay a penalty if you give wrong information or do not report a change in your circumstances.

If you’ve been paid too much

You may have to repay the money if you:

did not report a change straight away

gave wrong information

were overpaid by mistake

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

physically or mentally disabled

Attendance Allowance

Overview

This guide is also available in Welsh (Cymraeg).

It’s paid at 2 different rates and how much you get depends on the level of care that you need because of your disability.

You could get £60 or £89.60 a week to help with personal support if you’re both:

physically or mentally disabled

State Pension age or older

It does not cover mobility needs.

The other benefits you get can increase if you get Attendance Allowance.

You do not have to have someone caring for you in order to claim.

If you do have a carer, they could get Carer’s Allowance if you have substantial caring needs.

What you'll get

Attendance Allowance is paid weekly at 2 different rates - the one you get depends on the level of help you need.

Attendance Allowance is not means-tested - what you earn or how much you have in savings will not affect what you get.

Attendance Allowance rates

Rate | Level of help you need

Lower rate - £60 | Frequent help or constant supervision during the day, or supervision at night

Higher rate - £89.60 | Help or supervision throughout both day and night, or you’re terminally ill

If your circumstances change, you could get a different rate. You must report a change of circumstances.

How you’re paid

All benefits are paid into your bank, building society or credit union account.

Eligibility

You can get Attendance Allowance if you’ve reached State Pension age and the following apply:

you have needed that help for at least 6 months (unless you’re terminally ill)

You must also:

be in Great Britain when you claim - there are some exceptions, such as members and family members of the armed forces

be habitually resident in the UK, Ireland, Isle of Man or the Channel Islands

not be subject to immigration control (unless you’re a sponsored immigrant)

If you live in the EU, Switzerland, Norway, Iceland or Liechtenstein

Read guidance to find out if you can get benefits in the EU, EEA or Switzerland.

If you’re terminally ill

If you’re not expected to live for more than 6 months, there are ‘special rules’:

there’s no qualifying period for how long you’ve had your illness

if you’re eligible, you’ll automatically get the higher rate of Attendance Allowance

If you’re in a care home

If you need an assessment

You’ll only need to attend an assessment to check your eligibility if it’s unclear how your illness or disability affects you.

How to claim

Use the Attendance Allowance claim form to apply by post. The form comes with notes telling you how to fill it in.

Send the completed form to:

You do not need a postcode or a stamp.

Call the Attendance Allowance helpline to ask for:

a copy of the form

alternative formats, such as braille, large print or audio CD

Backdating your claim

If you’re terminally ill (‘special rules’)

complete an Attendance Allowance form

If you disagree with a decision

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

Complaints

You can complain to the Department for Work and Pensions (DWP) if you’re unhappy with the service you’ve received.

Report a change in circumstances

Your circumstances can affect how much Attendance Allowance you get.

You must contact the Attendance Allowance helpline straight away if:

the level of help you need or your condition changes

you go into hospital or a care home

you leave the country for more than 4 weeks

you go into prison

you change your name, address or bank details

you want to stop receiving your benefit

your doctor’s details change

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

If you’ve been paid too much

You may have to repay the money if you:

did not report a change straight away

gave wrong information

were overpaid by mistake

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

State Pension age or older

Attendance Allowance

Overview

Attendance Allowance helps with extra costs if you have a disability severe enough that you need someone to help look after you.

This guide is also available in Welsh (Cymraeg).

It’s paid at 2 different rates and how much you get depends on the level of care that you need because of your disability.

You could get £60 or £89.60 a week to help with personal support if you’re both:

physically or mentally disabled

State Pension age or older

It does not cover mobility needs.

The other benefits you get can increase if you get Attendance Allowance.

You do not have to have someone caring for you in order to claim.

If you do have a carer, they could get Carer’s Allowance if you have substantial caring needs.

What you'll get

Attendance Allowance is paid weekly at 2 different rates - the one you get depends on the level of help you need.

Attendance Allowance is not means-tested - what you earn or how much you have in savings will not affect what you get.

Attendance Allowance rates

Rate | Level of help you need

Lower rate - £60 | Frequent help or constant supervision during the day, or supervision at night

Higher rate - £89.60 | Help or supervision throughout both day and night, or you’re terminally ill

If your circumstances change, you could get a different rate. You must report a change of circumstances.

How you’re paid

All benefits are paid into your bank, building society or credit union account.

Eligibility

You can get Attendance Allowance if you’ve reached State Pension age and the following apply:

you have needed that help for at least 6 months (unless you’re terminally ill)

You must also:

be in Great Britain when you claim - there are some exceptions, such as members and family members of the armed forces

be habitually resident in the UK, Ireland, Isle of Man or the Channel Islands

not be subject to immigration control (unless you’re a sponsored immigrant)

If you live in the EU, Switzerland, Norway, Iceland or Liechtenstein

Read guidance to find out if you can get benefits in the EU, EEA or Switzerland.

If you’re terminally ill

If you’re not expected to live for more than 6 months, there are ‘special rules’:

there’s no qualifying period for how long you’ve had your illness

if you’re eligible, you’ll automatically get the higher rate of Attendance Allowance

If you’re in a care home

If you need an assessment

You’ll only need to attend an assessment to check your eligibility if it’s unclear how your illness or disability affects you.

You cannot get Attendance Allowance if you already get Disability Living Allowance (DLA) or Personal Independence Payment (PIP).

How to claim

Use the Attendance Allowance claim form to apply by post. The form comes with notes telling you how to fill it in.

Send the completed form to:

You do not need a postcode or a stamp.

Call the Attendance Allowance helpline to ask for:

a copy of the form

alternative formats, such as braille, large print or audio CD

Backdating your claim

If you’re terminally ill (‘special rules’)

complete an Attendance Allowance form

If you disagree with a decision

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

Complaints

You can complain to the Department for Work and Pensions (DWP) if you’re unhappy with the service you’ve received.

Report a change in circumstances

Your circumstances can affect how much Attendance Allowance you get.

You must contact the Attendance Allowance helpline straight away if:

the level of help you need or your condition changes

you go into hospital or a care home

you leave the country for more than 4 weeks

you go into prison

you change your name, address or bank details

you want to stop receiving your benefit

your doctor’s details change

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

If you’ve been paid too much

You may have to repay the money if you:

did not report a change straight away

gave wrong information

were overpaid by mistake

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

You do not have to have someone caring for you in order to claim.

Attendance Allowance

Overview

Attendance Allowance helps with extra costs if you have a disability severe enough that you need someone to help look after you.

This guide is also available in Welsh (Cymraeg).

It’s paid at 2 different rates and how much you get depends on the level of care that you need because of your disability.

You could get £60 or £89.60 a week to help with personal support if you’re both:

physically or mentally disabled

State Pension age or older

It does not cover mobility needs.

The other benefits you get can increase if you get Attendance Allowance.

If you do have a carer, they could get Carer’s Allowance if you have substantial caring needs.

What you'll get

Attendance Allowance is paid weekly at 2 different rates - the one you get depends on the level of help you need.

Attendance Allowance is not means-tested - what you earn or how much you have in savings will not affect what you get.

Attendance Allowance rates

Rate | Level of help you need

Lower rate - £60 | Frequent help or constant supervision during the day, or supervision at night

Higher rate - £89.60 | Help or supervision throughout both day and night, or you’re terminally ill

If your circumstances change, you could get a different rate. You must report a change of circumstances.

How you’re paid

All benefits are paid into your bank, building society or credit union account.

Eligibility

You can get Attendance Allowance if you’ve reached State Pension age and the following apply:

you have needed that help for at least 6 months (unless you’re terminally ill)

You must also:

be in Great Britain when you claim - there are some exceptions, such as members and family members of the armed forces

be habitually resident in the UK, Ireland, Isle of Man or the Channel Islands

not be subject to immigration control (unless you’re a sponsored immigrant)

If you live in the EU, Switzerland, Norway, Iceland or Liechtenstein

Read guidance to find out if you can get benefits in the EU, EEA or Switzerland.

If you’re terminally ill

If you’re not expected to live for more than 6 months, there are ‘special rules’:

there’s no qualifying period for how long you’ve had your illness

if you’re eligible, you’ll automatically get the higher rate of Attendance Allowance

If you’re in a care home

If you need an assessment

You’ll only need to attend an assessment to check your eligibility if it’s unclear how your illness or disability affects you.

You cannot get Attendance Allowance if you already get Disability Living Allowance (DLA) or Personal Independence Payment (PIP).

How to claim

Use the Attendance Allowance claim form to apply by post. The form comes with notes telling you how to fill it in.

Send the completed form to:

You do not need a postcode or a stamp.

Call the Attendance Allowance helpline to ask for:

a copy of the form

alternative formats, such as braille, large print or audio CD

Backdating your claim

If you’re terminally ill (‘special rules’)

complete an Attendance Allowance form

If you disagree with a decision

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

Complaints

You can complain to the Department for Work and Pensions (DWP) if you’re unhappy with the service you’ve received.

Report a change in circumstances

Your circumstances can affect how much Attendance Allowance you get.

You must contact the Attendance Allowance helpline straight away if:

the level of help you need or your condition changes

you go into hospital or a care home

you leave the country for more than 4 weeks

you go into prison

you change your name, address or bank details

you want to stop receiving your benefit

your doctor’s details change

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

If you’ve been paid too much

You may have to repay the money if you:

did not report a change straight away

gave wrong information

were overpaid by mistake

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

Lower rate - £60 | Frequent help or constant supervision during the day, or supervision at night

Attendance Allowance

Overview

Attendance Allowance helps with extra costs if you have a disability severe enough that you need someone to help look after you.

This guide is also available in Welsh (Cymraeg).

It’s paid at 2 different rates and how much you get depends on the level of care that you need because of your disability.

You could get £60 or £89.60 a week to help with personal support if you’re both:

physically or mentally disabled

State Pension age or older

It does not cover mobility needs.

The other benefits you get can increase if you get Attendance Allowance.

You do not have to have someone caring for you in order to claim.

If you do have a carer, they could get Carer’s Allowance if you have substantial caring needs.

What you'll get

Attendance Allowance is paid weekly at 2 different rates - the one you get depends on the level of help you need.

Attendance Allowance is not means-tested - what you earn or how much you have in savings will not affect what you get.

Attendance Allowance rates

Rate | Level of help you need

Higher rate - £89.60 | Help or supervision throughout both day and night, or you’re terminally ill

If your circumstances change, you could get a different rate. You must report a change of circumstances.

How you’re paid

All benefits are paid into your bank, building society or credit union account.

Eligibility

You can get Attendance Allowance if you’ve reached State Pension age and the following apply:

you have needed that help for at least 6 months (unless you’re terminally ill)

You must also:

be in Great Britain when you claim - there are some exceptions, such as members and family members of the armed forces

be habitually resident in the UK, Ireland, Isle of Man or the Channel Islands

not be subject to immigration control (unless you’re a sponsored immigrant)

If you live in the EU, Switzerland, Norway, Iceland or Liechtenstein

Read guidance to find out if you can get benefits in the EU, EEA or Switzerland.

If you’re terminally ill

If you’re not expected to live for more than 6 months, there are ‘special rules’:

there’s no qualifying period for how long you’ve had your illness

if you’re eligible, you’ll automatically get the higher rate of Attendance Allowance

If you’re in a care home

If you need an assessment

You’ll only need to attend an assessment to check your eligibility if it’s unclear how your illness or disability affects you.

You cannot get Attendance Allowance if you already get Disability Living Allowance (DLA) or Personal Independence Payment (PIP).

How to claim

Use the Attendance Allowance claim form to apply by post. The form comes with notes telling you how to fill it in.

Send the completed form to:

You do not need a postcode or a stamp.

Call the Attendance Allowance helpline to ask for:

a copy of the form

alternative formats, such as braille, large print or audio CD

Backdating your claim

If you’re terminally ill (‘special rules’)

complete an Attendance Allowance form

If you disagree with a decision

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

Complaints

You can complain to the Department for Work and Pensions (DWP) if you’re unhappy with the service you’ve received.

Report a change in circumstances

Your circumstances can affect how much Attendance Allowance you get.

You must contact the Attendance Allowance helpline straight away if:

the level of help you need or your condition changes

you go into hospital or a care home

you leave the country for more than 4 weeks

you go into prison

you change your name, address or bank details

you want to stop receiving your benefit

your doctor’s details change

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

If you’ve been paid too much

You may have to repay the money if you:

did not report a change straight away

gave wrong information

were overpaid by mistake

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