During the pandemic I owned a small company based in Birmingham that dissolved due to bankruptcy. I have started up another company based in Scotland. Can I use a grant to restore my dissolved company?

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

Claiming money or property from a dissolved company

Overview

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

property and land

mortgages

shares

intellectual property, for example trademarks, registered designs and patents

Claiming or buying assets

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

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

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

applying for a discretionary grant - if you were a shareholder

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

Get a court order to restore a company

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

you did business with them

you worked for them

they owed you money when they were dissolved

you’re responsible for their employee pension fund

you have a shared or competing interest in land

you were a shareholder or director when it was dissolved

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

How to apply

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

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

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

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

You’ll also need to include:

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

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

In Scotland

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

Apply to the local sheriff court for other companies.

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

In Northern Ireland

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

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

What happens next

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

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

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

issue a statutory demand

take out a winding up petition

Buy a dissolved company's assets

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

Who you ask depends on where the company was registered.

Anybody can refer an asset, for example if:

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

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

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

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

How to refer an asset

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

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

You can also write to:

Other bodies that represent the Crown

Elsewhere, dissolved companies’ assets are dealt with by:

in Cornwall and Lancashire - Farrer and Co

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

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

Apply for a discretionary grant

How to apply

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

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

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

the company can be restored

the company cannot be restored

Companies in Scotland, Northern Ireland, Cornwall and Lancashire

Property owned by dissolved companies is dealt with:

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

Overview

property and land

mortgages

shares

Claiming or buying assets

applying for a discretionary grant - if you were a shareholder

Get a court order to restore a company

you did business with them

you worked for them

they owed you money when they were dissolved

you’re responsible for their employee pension fund

you have a shared or competing interest in land

you were a shareholder or director when it was dissolved

How to apply

You’ll also need to include:

In Scotland

Apply to the local sheriff court for other companies.

In Northern Ireland

What happens next

issue a statutory demand

take out a winding up petition

Buy a dissolved company's assets

Who you ask depends on where the company was registered.

Anybody can refer an asset, for example if:

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

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

How to refer an asset

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

You can also write to:

Other bodies that represent the Crown

Elsewhere, dissolved companies’ assets are dealt with by:

in Cornwall and Lancashire - Farrer and Co

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

Apply for a discretionary grant

How to apply

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

the company can be restored

the company cannot be restored

Property owned by dissolved companies is dealt with:


My brothers business based in London has recently dissolved and he does not want to claim any assets previously owned by the business. I have just claimed my pension. Can I claim for my brothers business to be restored?

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

Overview

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

property and land

mortgages

shares

intellectual property, for example trademarks, registered designs and patents

Claiming or buying assets

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

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

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

applying for a discretionary grant - if you were a shareholder

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

Get a court order to restore a company

you did business with them

you worked for them

they owed you money when they were dissolved

you’re responsible for their employee pension fund

you have a shared or competing interest in land

you were a shareholder or director when it was dissolved

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

How to apply

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

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

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

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

You’ll also need to include:

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

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

In Scotland

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

Apply to the local sheriff court for other companies.

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

In Northern Ireland

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

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

What happens next

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

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

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

issue a statutory demand

take out a winding up petition

Buy a dissolved company's assets

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

Who you ask depends on where the company was registered.

Anybody can refer an asset, for example if:

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

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

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

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

How to refer an asset

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

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

You can also write to:

Other bodies that represent the Crown

Elsewhere, dissolved companies’ assets are dealt with by:

in Cornwall and Lancashire - Farrer and Co

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

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

Apply for a discretionary grant

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

How to apply

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

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

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

the company can be restored

the company cannot be restored

Companies in Scotland, Northern Ireland, Cornwall and Lancashire

Property owned by dissolved companies is dealt with:

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

you did business with them

Overview

property and land

mortgages

shares

intellectual property, for example trademarks, registered designs and patents

Claiming or buying assets

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

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

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

applying for a discretionary grant - if you were a shareholder

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

Get a court order to restore a company

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

you did business with them

you worked for them

they owed you money when they were dissolved

you’re responsible for their employee pension fund

you have a shared or competing interest in land

you were a shareholder or director when it was dissolved

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

How to apply

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

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

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

You’ll also need to include:

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

In Scotland

Apply to the local sheriff court for other companies.

In Northern Ireland

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

What happens next

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

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

issue a statutory demand

take out a winding up petition

Buy a dissolved company's assets

Who you ask depends on where the company was registered.

Anybody can refer an asset, for example if:

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

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

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

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

How to refer an asset

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

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

You can also write to:

Other bodies that represent the Crown

Elsewhere, dissolved companies’ assets are dealt with by:

in Cornwall and Lancashire - Farrer and Co

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

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

Apply for a discretionary grant

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

How to apply

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

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

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

the company can be restored

the company cannot be restored

Companies in Scotland, Northern Ireland, Cornwall and Lancashire

Property owned by dissolved companies is dealt with:

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

you worked for them

Overview

property and land

mortgages

shares

intellectual property, for example trademarks, registered designs and patents

Claiming or buying assets

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

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

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

applying for a discretionary grant - if you were a shareholder

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

Get a court order to restore a company

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

you did business with them

you worked for them

they owed you money when they were dissolved

you’re responsible for their employee pension fund

you have a shared or competing interest in land

you were a shareholder or director when it was dissolved

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

How to apply

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

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

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

You’ll also need to include:

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

In Scotland

Apply to the local sheriff court for other companies.

In Northern Ireland

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

What happens next

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

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

issue a statutory demand

take out a winding up petition

Buy a dissolved company's assets

Who you ask depends on where the company was registered.

Anybody can refer an asset, for example if:

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

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

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

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

How to refer an asset

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

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

You can also write to:

Other bodies that represent the Crown

Elsewhere, dissolved companies’ assets are dealt with by:

in Cornwall and Lancashire - Farrer and Co

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

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

Apply for a discretionary grant

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

How to apply

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

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

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

the company can be restored

the company cannot be restored

Companies in Scotland, Northern Ireland, Cornwall and Lancashire

Property owned by dissolved companies is dealt with:

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

they owed you money when they were dissolved

Overview

property and land

mortgages

shares

intellectual property, for example trademarks, registered designs and patents

Claiming or buying assets

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

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

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

applying for a discretionary grant - if you were a shareholder

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

Get a court order to restore a company

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

you did business with them

you worked for them

you’re responsible for their employee pension fund

you have a shared or competing interest in land

you were a shareholder or director when it was dissolved

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

How to apply

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

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

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

You’ll also need to include:

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

In Scotland

Apply to the local sheriff court for other companies.

In Northern Ireland

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

What happens next

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

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

issue a statutory demand

take out a winding up petition

Buy a dissolved company's assets

Who you ask depends on where the company was registered.

Anybody can refer an asset, for example if:

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

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

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

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

How to refer an asset

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

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

You can also write to:

Other bodies that represent the Crown

Elsewhere, dissolved companies’ assets are dealt with by:

in Cornwall and Lancashire - Farrer and Co

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

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

Apply for a discretionary grant

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

How to apply

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

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

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

the company can be restored

the company cannot be restored

Companies in Scotland, Northern Ireland, Cornwall and Lancashire

Property owned by dissolved companies is dealt with:

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

you’re responsible for their employee pension fund

Overview

property and land

mortgages

shares

intellectual property, for example trademarks, registered designs and patents

Claiming or buying assets

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

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

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

applying for a discretionary grant - if you were a shareholder

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

Get a court order to restore a company

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

you did business with them

you worked for them

they owed you money when they were dissolved

you have a shared or competing interest in land

you were a shareholder or director when it was dissolved

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

How to apply

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

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

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

You’ll also need to include:

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

In Scotland

Apply to the local sheriff court for other companies.

In Northern Ireland

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

What happens next

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

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

issue a statutory demand

take out a winding up petition

Buy a dissolved company's assets

Who you ask depends on where the company was registered.

Anybody can refer an asset, for example if:

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

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

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

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

How to refer an asset

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

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

You can also write to:

Other bodies that represent the Crown

Elsewhere, dissolved companies’ assets are dealt with by:

in Cornwall and Lancashire - Farrer and Co

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

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

Apply for a discretionary grant

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

How to apply

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

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

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

the company can be restored

the company cannot be restored

Companies in Scotland, Northern Ireland, Cornwall and Lancashire

Property owned by dissolved companies is dealt with:

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

you have a shared or competing interest in land

Overview

property and land

mortgages

shares

intellectual property, for example trademarks, registered designs and patents

Claiming or buying assets

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

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

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

applying for a discretionary grant - if you were a shareholder

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

Get a court order to restore a company

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

you did business with them

you worked for them

they owed you money when they were dissolved

you’re responsible for their employee pension fund

you were a shareholder or director when it was dissolved

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

How to apply

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

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

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

You’ll also need to include:

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

In Scotland

Apply to the local sheriff court for other companies.

In Northern Ireland

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

What happens next

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

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

issue a statutory demand

take out a winding up petition

Buy a dissolved company's assets

Who you ask depends on where the company was registered.

Anybody can refer an asset, for example if:

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

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

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

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

How to refer an asset

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

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

You can also write to:

Other bodies that represent the Crown

Elsewhere, dissolved companies’ assets are dealt with by:

in Cornwall and Lancashire - Farrer and Co

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

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

Apply for a discretionary grant

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

How to apply

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

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

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

the company can be restored

the company cannot be restored

Companies in Scotland, Northern Ireland, Cornwall and Lancashire

Property owned by dissolved companies is dealt with:

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

you were a shareholder or director when it was dissolved

Overview

property and land

mortgages

shares

intellectual property, for example trademarks, registered designs and patents

Claiming or buying assets

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

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

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

applying for a discretionary grant - if you were a shareholder

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

Get a court order to restore a company

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

you did business with them

you worked for them

they owed you money when they were dissolved

you’re responsible for their employee pension fund

you have a shared or competing interest in land

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

How to apply

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

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

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

You’ll also need to include:

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

In Scotland

Apply to the local sheriff court for other companies.

In Northern Ireland

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

What happens next

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

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

issue a statutory demand

take out a winding up petition

Buy a dissolved company's assets

Who you ask depends on where the company was registered.

Anybody can refer an asset, for example if:

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

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

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

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

How to refer an asset

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

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

You can also write to:

Other bodies that represent the Crown

Elsewhere, dissolved companies’ assets are dealt with by:

in Cornwall and Lancashire - Farrer and Co

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

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

Apply for a discretionary grant

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

How to apply

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

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

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

the company can be restored

the company cannot be restored

Companies in Scotland, Northern Ireland, Cornwall and Lancashire

Property owned by dissolved companies is dealt with:

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

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

Overview

property and land

mortgages

shares

intellectual property, for example trademarks, registered designs and patents

Claiming or buying assets

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

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

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

applying for a discretionary grant - if you were a shareholder

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

Get a court order to restore a company

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

you did business with them

you worked for them

they owed you money when they were dissolved

you’re responsible for their employee pension fund

you have a shared or competing interest in land

you were a shareholder or director when it was dissolved

How to apply

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

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

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

You’ll also need to include:

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

In Scotland

Apply to the local sheriff court for other companies.

In Northern Ireland

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

What happens next

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

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

issue a statutory demand

take out a winding up petition

Buy a dissolved company's assets

Who you ask depends on where the company was registered.

Anybody can refer an asset, for example if:

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

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

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

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

How to refer an asset

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

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

You can also write to:

Other bodies that represent the Crown

Elsewhere, dissolved companies’ assets are dealt with by:

in Cornwall and Lancashire - Farrer and Co

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

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

Apply for a discretionary grant

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

How to apply

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

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

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

the company can be restored

the company cannot be restored

Companies in Scotland, Northern Ireland, Cornwall and Lancashire

Property owned by dissolved companies is dealt with:

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


I live in England, and a friend wants to send me a ten-pack of cigarettes that we used to smoke together when we lived in Barcelona together. My friend still lives in Barcelona. Will I still have to pay Excise Duty even though the cigarettes will be a gift?

Anything posted or couriered to you from another country goes through customs to check it is not banned or restricted and you pay the right tax and ‘duty’ on it.

Tax and customs for goods sent from abroad

Overview

This includes anything new or used that you:

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Before receiving your goods, you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

Great Britain (England, Wales and Scotland) from outside the UK

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

declares goods correctly if they’re sent from outside the UK (or from outside the EU for Northern Ireland)

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

You’ll be contacted by Royal Mail, Parcelforce or the courier company if you need to pay any VAT, duty or delivery charges (‘handling fees’) to receive your goods.

They’ll send you a bill stating exactly which fees you need to pay.

They’ll normally hold your parcel for about 3 weeks. If you have not paid the bill by then, your parcel will be returned to the sender.

You will not have to pay anything to the delivery company to receive goods worth less than £135 unless they’re gifts over £39 or excise goods (for example, alcohol and tobacco).

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

You pay VAT when you buy the goods or to the delivery company before you receive them. If you have to pay VAT to the delivery company, it’s charged on the total package value, including:

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

You will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.

Customs Duty

You’ll be charged Customs Duty on all goods sent from outside the UK (or the UK and the EU if you’re in Northern Ireland) if they’re either:

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

Gifts above £630 and other goods above £135 | The rate depends on the type of goods and where they came from - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

If you’re sent alcohol or tobacco from outside the UK, you’ll be charged Excise Duty at current rates.

If the goods are sent from the EU to Northern Ireland, check that the Excise Duty was included in the price. If it’s not, your goods may be seized.

It does not matter whether you buy the goods or they’re sent as a gift.

If you receive large amounts of alcohol or tobacco for your business, use the Trade Tariff to check duty rates.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

Check that goods sent to you from outside the UK (or outside the UK and the EU for goods in Northern Ireland) are declared to customs correctly.

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

If you’re sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they’re:

for different people

listed on the customs declaration with their individual values

wrapped individually

This includes anything new or used that you:

Overview

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Before receiving your goods, you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

Great Britain (England, Wales and Scotland) from outside the UK

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

declares goods correctly if they’re sent from outside the UK (or from outside the EU for Northern Ireland)

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

They’ll send you a bill stating exactly which fees you need to pay.

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

You will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.

Customs Duty

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

Gifts above £630 and other goods above £135 | The rate depends on the type of goods and where they came from - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

If you’re sent alcohol or tobacco from outside the UK, you’ll be charged Excise Duty at current rates.

It does not matter whether you buy the goods or they’re sent as a gift.

If you receive large amounts of alcohol or tobacco for your business, use the Trade Tariff to check duty rates.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

If you’re sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they’re:

for different people

listed on the customs declaration with their individual values

wrapped individually

receive as a gift

Overview

This includes anything new or used that you:

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Before receiving your goods, you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

Great Britain (England, Wales and Scotland) from outside the UK

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

declares goods correctly if they’re sent from outside the UK (or from outside the EU for Northern Ireland)

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

They’ll send you a bill stating exactly which fees you need to pay.

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

You will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.

Customs Duty

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

Gifts above £630 and other goods above £135 | The rate depends on the type of goods and where they came from - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

If you’re sent alcohol or tobacco from outside the UK, you’ll be charged Excise Duty at current rates.

It does not matter whether you buy the goods or they’re sent as a gift.

If you receive large amounts of alcohol or tobacco for your business, use the Trade Tariff to check duty rates.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

If you’re sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they’re:

for different people

listed on the customs declaration with their individual values

wrapped individually

Before receiving your goods, you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

Overview

This includes anything new or used that you:

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Great Britain (England, Wales and Scotland) from outside the UK

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

declares goods correctly if they’re sent from outside the UK (or from outside the EU for Northern Ireland)

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

They’ll send you a bill stating exactly which fees you need to pay.

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

You will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.

Customs Duty

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

Gifts above £630 and other goods above £135 | The rate depends on the type of goods and where they came from - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

If you’re sent alcohol or tobacco from outside the UK, you’ll be charged Excise Duty at current rates.

It does not matter whether you buy the goods or they’re sent as a gift.

If you receive large amounts of alcohol or tobacco for your business, use the Trade Tariff to check duty rates.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

If you’re sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they’re:

for different people

listed on the customs declaration with their individual values

wrapped individually

Great Britain (England, Wales and Scotland) from outside the UK

Overview

This includes anything new or used that you:

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Before receiving your goods, you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

declares goods correctly if they’re sent from outside the UK (or from outside the EU for Northern Ireland)

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

They’ll send you a bill stating exactly which fees you need to pay.

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

You will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.

Customs Duty

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

Gifts above £630 and other goods above £135 | The rate depends on the type of goods and where they came from - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

If you’re sent alcohol or tobacco from outside the UK, you’ll be charged Excise Duty at current rates.

It does not matter whether you buy the goods or they’re sent as a gift.

If you receive large amounts of alcohol or tobacco for your business, use the Trade Tariff to check duty rates.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

If you’re sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they’re:

for different people

listed on the customs declaration with their individual values

wrapped individually

Overview

This includes anything new or used that you:

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Before receiving your goods, you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

Great Britain (England, Wales and Scotland) from outside the UK

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

declares goods correctly if they’re sent from outside the UK (or from outside the EU for Northern Ireland)

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

They’ll send you a bill stating exactly which fees you need to pay.

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

You will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.

Customs Duty

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

Gifts above £630 and other goods above £135 | The rate depends on the type of goods and where they came from - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

If you’re sent alcohol or tobacco from outside the UK, you’ll be charged Excise Duty at current rates.

It does not matter whether you buy the goods or they’re sent as a gift.

If you receive large amounts of alcohol or tobacco for your business, use the Trade Tariff to check duty rates.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

If you’re sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they’re:

for different people

listed on the customs declaration with their individual values

wrapped individually

If you’re sent alcohol or tobacco from outside the UK, you’ll be charged Excise Duty at current rates.

Overview

This includes anything new or used that you:

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Before receiving your goods, you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

Great Britain (England, Wales and Scotland) from outside the UK

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

declares goods correctly if they’re sent from outside the UK (or from outside the EU for Northern Ireland)

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

They’ll send you a bill stating exactly which fees you need to pay.

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

You will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.

Customs Duty

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

Gifts above £630 and other goods above £135 | The rate depends on the type of goods and where they came from - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

If you’re sent alcohol or tobacco from outside the UK, you’ll be charged Excise Duty at current rates.

It does not matter whether you buy the goods or they’re sent as a gift.

If you receive large amounts of alcohol or tobacco for your business, use the Trade Tariff to check duty rates.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

If you’re sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they’re:

for different people

listed on the customs declaration with their individual values

wrapped individually

It does not matter whether you buy the goods or they’re sent as a gift.

Overview

This includes anything new or used that you:

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Before receiving your goods, you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

Great Britain (England, Wales and Scotland) from outside the UK

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

declares goods correctly if they’re sent from outside the UK (or from outside the EU for Northern Ireland)

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

They’ll send you a bill stating exactly which fees you need to pay.

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

You will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.

Customs Duty

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

Gifts above £630 and other goods above £135 | The rate depends on the type of goods and where they came from - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

If you’re sent alcohol or tobacco from outside the UK, you’ll be charged Excise Duty at current rates.

It does not matter whether you buy the goods or they’re sent as a gift.

If you receive large amounts of alcohol or tobacco for your business, use the Trade Tariff to check duty rates.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

If you’re sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they’re:

for different people

listed on the customs declaration with their individual values

wrapped individually