Ann lives in the UK and receives house benefits. Her husband has succumbed to cancer. She needs help to give her late husband a decent burial. Can she be eligible for funeral expenses payments?

You can get a Funeral Expenses Payment if all of the following apply:

Get help with funeral costs (Funeral Expenses Payment)

How it works

You could get a Funeral Expenses Payment (also called a Funeral Payment) if you get certain benefits and need help to pay for a funeral you’re arranging.

This guide is also available in Welsh (Cymraeg).

If you live in Scotland

You can apply for a Funeral Support Payment. It has replaced Funeral Expenses Payment in Scotland.

If you receive money from the deceased’s estate

Your Funeral Expenses Payment will be deducted from any money you get from the deceased’s estate.

The estate includes any money or property they had but not a house or personal things left to a widow, widower or surviving civil partner.

What you’ll get

Funeral Expenses Payment can help pay for some of the costs of the following:

burial fees for a particular plot

cremation fees, including the cost of the doctor’s certificate

travel to arrange or go to the funeral

the cost of moving the body within the UK, if it’s being moved more than 50 miles

death certificates or other documents

You can also get up to £1,000 for any other funeral expenses, such as funeral director’s fees, flowers or the coffin.

The payment will not usually cover all of the costs of the funeral.

How much you get depends on your circumstances. This includes any other money that’s available to cover the costs, for example from an insurance policy or the deceased person’s estate.

Check the claim form notes for full details of what Funeral Expenses Payment covers.

If the deceased had a pre-paid funeral plan, you can only get up to £120 to help pay for items not covered by their plan.

How the money is paid

Funeral Expenses Payment is paid into your bank, building society or credit union account if you’ve already paid for the funeral.

The money will be paid directly to the organiser of the funeral (for example, the funeral director) if you have not paid yet.

Eligibility

You can get a Funeral Expenses Payment if all of the following apply:

you get certain benefits or tax credits

you meet the rules on your relationship with the deceased

you’re arranging a funeral in the UK, the European Economic Area (EEA) or Switzerland

You might be able to get other help to pay for the funeral if you’re not eligible for Funeral Expenses Payment.

Benefits and tax credits you must get

You (or your partner) must get one or more of the following:

Income Support

income-based Jobseeker’s Allowance

income-related Employment and Support Allowance

Pension Credit

Housing Benefit

the disability or severe disability element of Working Tax Credit

Child Tax Credit

Universal Credit

You might also be eligible if you’re getting a Support for Mortgage Interest loan.

You can still claim Funeral Expenses Payment if you’ve applied for these benefits and you’re waiting to hear about your claim.

If you were responsible for a deceased child but you’re not their parent, the non-resident parent must get one or more of these benefits.

If there’s a close relative of the deceased who is not getting one of these benefits, you might not be able to claim Funeral Expenses Payment.

Rules on your relationship with the deceased

You must be one of the following:

the partner of the deceased when they died

a close relative or close friend of the deceased

the parent of a baby stillborn after 24 weeks of pregnancy

the parent or person responsible for a deceased child who was under 16 (or under 20 and in approved education or training)

You might not get a Funeral Expenses Payment if another close relative of the deceased (such as a sibling or parent) is in work.

If the funeral will take place in the EEA or Switzerland

Contact the Social Fund to check if you’re eligible.

Make a claim

You must apply within 6 months of the funeral, even if you’re waiting for a decision on a qualifying benefit.

You can make a claim before the funeral if you’ve got an invoice or signed contract from the funeral director. It cannot be an estimate.

If you get Universal Credit, you will not get a decision on your claim until after your next payment.

There’s a different way to claim if you live in Northern Ireland.

How to claim

Claim by phone by calling the Bereavement Service helpline.

An adviser will also help you claim any other bereavement benefits you might be entitled to.

You can also claim by post. Download and fill in the claim form (SF200), then send it to the address on the form.

Appeal a Funeral Expenses Payment decision

You can appeal to the Social Security and Child Support Tribunal if you disagree with a decision about Funeral Expenses Payment.

you get certain benefits or tax credits

How it works

This guide is also available in Welsh (Cymraeg).

If you live in Scotland

You can apply for a Funeral Support Payment. It has replaced Funeral Expenses Payment in Scotland.

If you receive money from the deceased’s estate

Your Funeral Expenses Payment will be deducted from any money you get from the deceased’s estate.

What you’ll get

Funeral Expenses Payment can help pay for some of the costs of the following:

burial fees for a particular plot

cremation fees, including the cost of the doctor’s certificate

travel to arrange or go to the funeral

the cost of moving the body within the UK, if it’s being moved more than 50 miles

death certificates or other documents

You can also get up to £1,000 for any other funeral expenses, such as funeral director’s fees, flowers or the coffin.

The payment will not usually cover all of the costs of the funeral.

Check the claim form notes for full details of what Funeral Expenses Payment covers.

If the deceased had a pre-paid funeral plan, you can only get up to £120 to help pay for items not covered by their plan.

How the money is paid

The money will be paid directly to the organiser of the funeral (for example, the funeral director) if you have not paid yet.

Eligibility

You can get a Funeral Expenses Payment if all of the following apply:

you get certain benefits or tax credits

you meet the rules on your relationship with the deceased

you’re arranging a funeral in the UK, the European Economic Area (EEA) or Switzerland

You might be able to get other help to pay for the funeral if you’re not eligible for Funeral Expenses Payment.

Benefits and tax credits you must get

You (or your partner) must get one or more of the following:

Income Support

income-based Jobseeker’s Allowance

income-related Employment and Support Allowance

Pension Credit

Housing Benefit

the disability or severe disability element of Working Tax Credit

Child Tax Credit

Universal Credit

You might also be eligible if you’re getting a Support for Mortgage Interest loan.

You can still claim Funeral Expenses Payment if you’ve applied for these benefits and you’re waiting to hear about your claim.

Rules on your relationship with the deceased

You must be one of the following:

the partner of the deceased when they died

a close relative or close friend of the deceased

the parent of a baby stillborn after 24 weeks of pregnancy

the parent or person responsible for a deceased child who was under 16 (or under 20 and in approved education or training)

You might not get a Funeral Expenses Payment if another close relative of the deceased (such as a sibling or parent) is in work.

If the funeral will take place in the EEA or Switzerland

Contact the Social Fund to check if you’re eligible.

Make a claim

You must apply within 6 months of the funeral, even if you’re waiting for a decision on a qualifying benefit.

If you get Universal Credit, you will not get a decision on your claim until after your next payment.

There’s a different way to claim if you live in Northern Ireland.

How to claim

Claim by phone by calling the Bereavement Service helpline.

An adviser will also help you claim any other bereavement benefits you might be entitled to.

You can also claim by post. Download and fill in the claim form (SF200), then send it to the address on the form.

Appeal a Funeral Expenses Payment decision

You can appeal to the Social Security and Child Support Tribunal if you disagree with a decision about Funeral Expenses Payment.

you meet the rules on your relationship with the deceased

How it works

This guide is also available in Welsh (Cymraeg).

If you live in Scotland

You can apply for a Funeral Support Payment. It has replaced Funeral Expenses Payment in Scotland.

If you receive money from the deceased’s estate

Your Funeral Expenses Payment will be deducted from any money you get from the deceased’s estate.

What you’ll get

Funeral Expenses Payment can help pay for some of the costs of the following:

burial fees for a particular plot

cremation fees, including the cost of the doctor’s certificate

travel to arrange or go to the funeral

the cost of moving the body within the UK, if it’s being moved more than 50 miles

death certificates or other documents

You can also get up to £1,000 for any other funeral expenses, such as funeral director’s fees, flowers or the coffin.

The payment will not usually cover all of the costs of the funeral.

Check the claim form notes for full details of what Funeral Expenses Payment covers.

If the deceased had a pre-paid funeral plan, you can only get up to £120 to help pay for items not covered by their plan.

How the money is paid

The money will be paid directly to the organiser of the funeral (for example, the funeral director) if you have not paid yet.

Eligibility

You can get a Funeral Expenses Payment if all of the following apply:

you get certain benefits or tax credits

you meet the rules on your relationship with the deceased

you’re arranging a funeral in the UK, the European Economic Area (EEA) or Switzerland

You might be able to get other help to pay for the funeral if you’re not eligible for Funeral Expenses Payment.

Benefits and tax credits you must get

You (or your partner) must get one or more of the following:

Income Support

income-based Jobseeker’s Allowance

income-related Employment and Support Allowance

Pension Credit

Housing Benefit

the disability or severe disability element of Working Tax Credit

Child Tax Credit

Universal Credit

You might also be eligible if you’re getting a Support for Mortgage Interest loan.

You can still claim Funeral Expenses Payment if you’ve applied for these benefits and you’re waiting to hear about your claim.

Rules on your relationship with the deceased

You must be one of the following:

the partner of the deceased when they died

a close relative or close friend of the deceased

the parent of a baby stillborn after 24 weeks of pregnancy

the parent or person responsible for a deceased child who was under 16 (or under 20 and in approved education or training)

You might not get a Funeral Expenses Payment if another close relative of the deceased (such as a sibling or parent) is in work.

If the funeral will take place in the EEA or Switzerland

Contact the Social Fund to check if you’re eligible.

Make a claim

You must apply within 6 months of the funeral, even if you’re waiting for a decision on a qualifying benefit.

If you get Universal Credit, you will not get a decision on your claim until after your next payment.

There’s a different way to claim if you live in Northern Ireland.

How to claim

Claim by phone by calling the Bereavement Service helpline.

An adviser will also help you claim any other bereavement benefits you might be entitled to.

You can also claim by post. Download and fill in the claim form (SF200), then send it to the address on the form.

Appeal a Funeral Expenses Payment decision

You can appeal to the Social Security and Child Support Tribunal if you disagree with a decision about Funeral Expenses Payment.

you’re arranging a funeral in the UK, the European Economic Area (EEA) or Switzerland

How it works

This guide is also available in Welsh (Cymraeg).

If you live in Scotland

You can apply for a Funeral Support Payment. It has replaced Funeral Expenses Payment in Scotland.

If you receive money from the deceased’s estate

Your Funeral Expenses Payment will be deducted from any money you get from the deceased’s estate.

What you’ll get

Funeral Expenses Payment can help pay for some of the costs of the following:

burial fees for a particular plot

cremation fees, including the cost of the doctor’s certificate

travel to arrange or go to the funeral

the cost of moving the body within the UK, if it’s being moved more than 50 miles

death certificates or other documents

You can also get up to £1,000 for any other funeral expenses, such as funeral director’s fees, flowers or the coffin.

The payment will not usually cover all of the costs of the funeral.

Check the claim form notes for full details of what Funeral Expenses Payment covers.

If the deceased had a pre-paid funeral plan, you can only get up to £120 to help pay for items not covered by their plan.

How the money is paid

Funeral Expenses Payment is paid into your bank, building society or credit union account if you’ve already paid for the funeral.

The money will be paid directly to the organiser of the funeral (for example, the funeral director) if you have not paid yet.

Eligibility

You can get a Funeral Expenses Payment if all of the following apply:

you get certain benefits or tax credits

you meet the rules on your relationship with the deceased

you’re arranging a funeral in the UK, the European Economic Area (EEA) or Switzerland

You might be able to get other help to pay for the funeral if you’re not eligible for Funeral Expenses Payment.

Benefits and tax credits you must get

You (or your partner) must get one or more of the following:

Income Support

income-based Jobseeker’s Allowance

income-related Employment and Support Allowance

Pension Credit

Housing Benefit

the disability or severe disability element of Working Tax Credit

Child Tax Credit

Universal Credit

You might also be eligible if you’re getting a Support for Mortgage Interest loan.

You can still claim Funeral Expenses Payment if you’ve applied for these benefits and you’re waiting to hear about your claim.

Rules on your relationship with the deceased

You must be one of the following:

the partner of the deceased when they died

a close relative or close friend of the deceased

the parent of a baby stillborn after 24 weeks of pregnancy

the parent or person responsible for a deceased child who was under 16 (or under 20 and in approved education or training)

You might not get a Funeral Expenses Payment if another close relative of the deceased (such as a sibling or parent) is in work.

If the funeral will take place in the EEA or Switzerland

Contact the Social Fund to check if you’re eligible.

Make a claim

You must apply within 6 months of the funeral, even if you’re waiting for a decision on a qualifying benefit.

If you get Universal Credit, you will not get a decision on your claim until after your next payment.

There’s a different way to claim if you live in Northern Ireland.

How to claim

Claim by phone by calling the Bereavement Service helpline.

An adviser will also help you claim any other bereavement benefits you might be entitled to.

You can also claim by post. Download and fill in the claim form (SF200), then send it to the address on the form.

Appeal a Funeral Expenses Payment decision

You can appeal to the Social Security and Child Support Tribunal if you disagree with a decision about Funeral Expenses Payment.

You (or your partner) must get one or more of the following:

How it works

This guide is also available in Welsh (Cymraeg).

If you live in Scotland

You can apply for a Funeral Support Payment. It has replaced Funeral Expenses Payment in Scotland.

If you receive money from the deceased’s estate

Your Funeral Expenses Payment will be deducted from any money you get from the deceased’s estate.

What you’ll get

Funeral Expenses Payment can help pay for some of the costs of the following:

burial fees for a particular plot

cremation fees, including the cost of the doctor’s certificate

travel to arrange or go to the funeral

the cost of moving the body within the UK, if it’s being moved more than 50 miles

death certificates or other documents

You can also get up to £1,000 for any other funeral expenses, such as funeral director’s fees, flowers or the coffin.

The payment will not usually cover all of the costs of the funeral.

Check the claim form notes for full details of what Funeral Expenses Payment covers.

If the deceased had a pre-paid funeral plan, you can only get up to £120 to help pay for items not covered by their plan.

How the money is paid

Funeral Expenses Payment is paid into your bank, building society or credit union account if you’ve already paid for the funeral.

The money will be paid directly to the organiser of the funeral (for example, the funeral director) if you have not paid yet.

Eligibility

You can get a Funeral Expenses Payment if all of the following apply:

you get certain benefits or tax credits

you meet the rules on your relationship with the deceased

you’re arranging a funeral in the UK, the European Economic Area (EEA) or Switzerland

You might be able to get other help to pay for the funeral if you’re not eligible for Funeral Expenses Payment.

Benefits and tax credits you must get

You (or your partner) must get one or more of the following:

Income Support

income-based Jobseeker’s Allowance

income-related Employment and Support Allowance

Pension Credit

Housing Benefit

the disability or severe disability element of Working Tax Credit

Child Tax Credit

Universal Credit

You might also be eligible if you’re getting a Support for Mortgage Interest loan.

You can still claim Funeral Expenses Payment if you’ve applied for these benefits and you’re waiting to hear about your claim.

Rules on your relationship with the deceased

You must be one of the following:

the partner of the deceased when they died

a close relative or close friend of the deceased

the parent of a baby stillborn after 24 weeks of pregnancy

the parent or person responsible for a deceased child who was under 16 (or under 20 and in approved education or training)

You might not get a Funeral Expenses Payment if another close relative of the deceased (such as a sibling or parent) is in work.

If the funeral will take place in the EEA or Switzerland

Contact the Social Fund to check if you’re eligible.

Make a claim

You must apply within 6 months of the funeral, even if you’re waiting for a decision on a qualifying benefit.

If you get Universal Credit, you will not get a decision on your claim until after your next payment.

There’s a different way to claim if you live in Northern Ireland.

How to claim

Claim by phone by calling the Bereavement Service helpline.

An adviser will also help you claim any other bereavement benefits you might be entitled to.

You can also claim by post. Download and fill in the claim form (SF200), then send it to the address on the form.

Appeal a Funeral Expenses Payment decision

You can appeal to the Social Security and Child Support Tribunal if you disagree with a decision about Funeral Expenses Payment.

Housing Benefit

How it works

This guide is also available in Welsh (Cymraeg).

If you live in Scotland

You can apply for a Funeral Support Payment. It has replaced Funeral Expenses Payment in Scotland.

If you receive money from the deceased’s estate

Your Funeral Expenses Payment will be deducted from any money you get from the deceased’s estate.

What you’ll get

Funeral Expenses Payment can help pay for some of the costs of the following:

burial fees for a particular plot

cremation fees, including the cost of the doctor’s certificate

travel to arrange or go to the funeral

the cost of moving the body within the UK, if it’s being moved more than 50 miles

death certificates or other documents

You can also get up to £1,000 for any other funeral expenses, such as funeral director’s fees, flowers or the coffin.

The payment will not usually cover all of the costs of the funeral.

Check the claim form notes for full details of what Funeral Expenses Payment covers.

If the deceased had a pre-paid funeral plan, you can only get up to £120 to help pay for items not covered by their plan.

How the money is paid

Funeral Expenses Payment is paid into your bank, building society or credit union account if you’ve already paid for the funeral.

The money will be paid directly to the organiser of the funeral (for example, the funeral director) if you have not paid yet.

Eligibility

You can get a Funeral Expenses Payment if all of the following apply:

you get certain benefits or tax credits

you meet the rules on your relationship with the deceased

you’re arranging a funeral in the UK, the European Economic Area (EEA) or Switzerland

You might be able to get other help to pay for the funeral if you’re not eligible for Funeral Expenses Payment.

Benefits and tax credits you must get

You (or your partner) must get one or more of the following:

Income Support

income-based Jobseeker’s Allowance

income-related Employment and Support Allowance

Pension Credit

Housing Benefit

the disability or severe disability element of Working Tax Credit

Child Tax Credit

Universal Credit

You might also be eligible if you’re getting a Support for Mortgage Interest loan.

You can still claim Funeral Expenses Payment if you’ve applied for these benefits and you’re waiting to hear about your claim.

Rules on your relationship with the deceased

You must be one of the following:

the partner of the deceased when they died

a close relative or close friend of the deceased

the parent of a baby stillborn after 24 weeks of pregnancy

the parent or person responsible for a deceased child who was under 16 (or under 20 and in approved education or training)

You might not get a Funeral Expenses Payment if another close relative of the deceased (such as a sibling or parent) is in work.

If the funeral will take place in the EEA or Switzerland

Contact the Social Fund to check if you’re eligible.

Make a claim

You must apply within 6 months of the funeral, even if you’re waiting for a decision on a qualifying benefit.

If you get Universal Credit, you will not get a decision on your claim until after your next payment.

There’s a different way to claim if you live in Northern Ireland.

How to claim

Claim by phone by calling the Bereavement Service helpline.

An adviser will also help you claim any other bereavement benefits you might be entitled to.

You can also claim by post. Download and fill in the claim form (SF200), then send it to the address on the form.

Appeal a Funeral Expenses Payment decision

You can appeal to the Social Security and Child Support Tribunal if you disagree with a decision about Funeral Expenses Payment.

How it works

This guide is also available in Welsh (Cymraeg).

If you live in Scotland

You can apply for a Funeral Support Payment. It has replaced Funeral Expenses Payment in Scotland.

If you receive money from the deceased’s estate

Your Funeral Expenses Payment will be deducted from any money you get from the deceased’s estate.

What you’ll get

Funeral Expenses Payment can help pay for some of the costs of the following:

burial fees for a particular plot

cremation fees, including the cost of the doctor’s certificate

travel to arrange or go to the funeral

the cost of moving the body within the UK, if it’s being moved more than 50 miles

death certificates or other documents

You can also get up to £1,000 for any other funeral expenses, such as funeral director’s fees, flowers or the coffin.

The payment will not usually cover all of the costs of the funeral.

Check the claim form notes for full details of what Funeral Expenses Payment covers.

If the deceased had a pre-paid funeral plan, you can only get up to £120 to help pay for items not covered by their plan.

How the money is paid

Funeral Expenses Payment is paid into your bank, building society or credit union account if you’ve already paid for the funeral.

The money will be paid directly to the organiser of the funeral (for example, the funeral director) if you have not paid yet.

Eligibility

You can get a Funeral Expenses Payment if all of the following apply:

you get certain benefits or tax credits

you meet the rules on your relationship with the deceased

you’re arranging a funeral in the UK, the European Economic Area (EEA) or Switzerland

You might be able to get other help to pay for the funeral if you’re not eligible for Funeral Expenses Payment.

Benefits and tax credits you must get

You (or your partner) must get one or more of the following:

Income Support

income-based Jobseeker’s Allowance

income-related Employment and Support Allowance

Pension Credit

Housing Benefit

the disability or severe disability element of Working Tax Credit

Child Tax Credit

Universal Credit

You might also be eligible if you’re getting a Support for Mortgage Interest loan.

You can still claim Funeral Expenses Payment if you’ve applied for these benefits and you’re waiting to hear about your claim.

Rules on your relationship with the deceased

You must be one of the following:

the partner of the deceased when they died

a close relative or close friend of the deceased

the parent of a baby stillborn after 24 weeks of pregnancy

the parent or person responsible for a deceased child who was under 16 (or under 20 and in approved education or training)

You might not get a Funeral Expenses Payment if another close relative of the deceased (such as a sibling or parent) is in work.

If the funeral will take place in the EEA or Switzerland

Contact the Social Fund to check if you’re eligible.

Make a claim

You must apply within 6 months of the funeral, even if you’re waiting for a decision on a qualifying benefit.

If you get Universal Credit, you will not get a decision on your claim until after your next payment.

There’s a different way to claim if you live in Northern Ireland.

How to claim

Claim by phone by calling the Bereavement Service helpline.

An adviser will also help you claim any other bereavement benefits you might be entitled to.

You can also claim by post. Download and fill in the claim form (SF200), then send it to the address on the form.

Appeal a Funeral Expenses Payment decision

You can appeal to the Social Security and Child Support Tribunal if you disagree with a decision about Funeral Expenses Payment.

You must be one of the following:

How it works

This guide is also available in Welsh (Cymraeg).

If you live in Scotland

You can apply for a Funeral Support Payment. It has replaced Funeral Expenses Payment in Scotland.

If you receive money from the deceased’s estate

Your Funeral Expenses Payment will be deducted from any money you get from the deceased’s estate.

What you’ll get

Funeral Expenses Payment can help pay for some of the costs of the following:

burial fees for a particular plot

cremation fees, including the cost of the doctor’s certificate

travel to arrange or go to the funeral

the cost of moving the body within the UK, if it’s being moved more than 50 miles

death certificates or other documents

You can also get up to £1,000 for any other funeral expenses, such as funeral director’s fees, flowers or the coffin.

The payment will not usually cover all of the costs of the funeral.

Check the claim form notes for full details of what Funeral Expenses Payment covers.

If the deceased had a pre-paid funeral plan, you can only get up to £120 to help pay for items not covered by their plan.

How the money is paid

Funeral Expenses Payment is paid into your bank, building society or credit union account if you’ve already paid for the funeral.

The money will be paid directly to the organiser of the funeral (for example, the funeral director) if you have not paid yet.

Eligibility

You can get a Funeral Expenses Payment if all of the following apply:

you get certain benefits or tax credits

you meet the rules on your relationship with the deceased

you’re arranging a funeral in the UK, the European Economic Area (EEA) or Switzerland

You might be able to get other help to pay for the funeral if you’re not eligible for Funeral Expenses Payment.

Benefits and tax credits you must get

You (or your partner) must get one or more of the following:

Income Support

income-based Jobseeker’s Allowance

income-related Employment and Support Allowance

Pension Credit

Housing Benefit

the disability or severe disability element of Working Tax Credit

Child Tax Credit

Universal Credit

You might also be eligible if you’re getting a Support for Mortgage Interest loan.

You can still claim Funeral Expenses Payment if you’ve applied for these benefits and you’re waiting to hear about your claim.

Rules on your relationship with the deceased

You must be one of the following:

the partner of the deceased when they died

a close relative or close friend of the deceased

the parent of a baby stillborn after 24 weeks of pregnancy

the parent or person responsible for a deceased child who was under 16 (or under 20 and in approved education or training)

You might not get a Funeral Expenses Payment if another close relative of the deceased (such as a sibling or parent) is in work.

If the funeral will take place in the EEA or Switzerland

Contact the Social Fund to check if you’re eligible.

Make a claim

You must apply within 6 months of the funeral, even if you’re waiting for a decision on a qualifying benefit.

If you get Universal Credit, you will not get a decision on your claim until after your next payment.

There’s a different way to claim if you live in Northern Ireland.

How to claim

Claim by phone by calling the Bereavement Service helpline.

An adviser will also help you claim any other bereavement benefits you might be entitled to.

You can also claim by post. Download and fill in the claim form (SF200), then send it to the address on the form.

Appeal a Funeral Expenses Payment decision

You can appeal to the Social Security and Child Support Tribunal if you disagree with a decision about Funeral Expenses Payment.

How it works

This guide is also available in Welsh (Cymraeg).

If you live in Scotland

You can apply for a Funeral Support Payment. It has replaced Funeral Expenses Payment in Scotland.

If you receive money from the deceased’s estate

Your Funeral Expenses Payment will be deducted from any money you get from the deceased’s estate.

What you’ll get

Funeral Expenses Payment can help pay for some of the costs of the following:

burial fees for a particular plot

cremation fees, including the cost of the doctor’s certificate

travel to arrange or go to the funeral

the cost of moving the body within the UK, if it’s being moved more than 50 miles

death certificates or other documents

You can also get up to £1,000 for any other funeral expenses, such as funeral director’s fees, flowers or the coffin.

The payment will not usually cover all of the costs of the funeral.

Check the claim form notes for full details of what Funeral Expenses Payment covers.

If the deceased had a pre-paid funeral plan, you can only get up to £120 to help pay for items not covered by their plan.

How the money is paid

Funeral Expenses Payment is paid into your bank, building society or credit union account if you’ve already paid for the funeral.

The money will be paid directly to the organiser of the funeral (for example, the funeral director) if you have not paid yet.

Eligibility

You can get a Funeral Expenses Payment if all of the following apply:

you get certain benefits or tax credits

you meet the rules on your relationship with the deceased

you’re arranging a funeral in the UK, the European Economic Area (EEA) or Switzerland

You might be able to get other help to pay for the funeral if you’re not eligible for Funeral Expenses Payment.

Benefits and tax credits you must get

You (or your partner) must get one or more of the following:

Income Support

income-based Jobseeker’s Allowance

income-related Employment and Support Allowance

Pension Credit

Housing Benefit

the disability or severe disability element of Working Tax Credit

Child Tax Credit

Universal Credit

You might also be eligible if you’re getting a Support for Mortgage Interest loan.

You can still claim Funeral Expenses Payment if you’ve applied for these benefits and you’re waiting to hear about your claim.

Rules on your relationship with the deceased

You must be one of the following:

the partner of the deceased when they died

a close relative or close friend of the deceased

the parent of a baby stillborn after 24 weeks of pregnancy

the parent or person responsible for a deceased child who was under 16 (or under 20 and in approved education or training)

You might not get a Funeral Expenses Payment if another close relative of the deceased (such as a sibling or parent) is in work.

If the funeral will take place in the EEA or Switzerland

Contact the Social Fund to check if you’re eligible.

Make a claim

You must apply within 6 months of the funeral, even if you’re waiting for a decision on a qualifying benefit.

If you get Universal Credit, you will not get a decision on your claim until after your next payment.

There’s a different way to claim if you live in Northern Ireland.

How to claim

Claim by phone by calling the Bereavement Service helpline.

An adviser will also help you claim any other bereavement benefits you might be entitled to.

You can also claim by post. Download and fill in the claim form (SF200), then send it to the address on the form.

Appeal a Funeral Expenses Payment decision

You can appeal to the Social Security and Child Support Tribunal if you disagree with a decision about Funeral Expenses Payment.

How it works

This guide is also available in Welsh (Cymraeg).

If you live in Scotland

You can apply for a Funeral Support Payment. It has replaced Funeral Expenses Payment in Scotland.

If you receive money from the deceased’s estate

Your Funeral Expenses Payment will be deducted from any money you get from the deceased’s estate.

What you’ll get

Funeral Expenses Payment can help pay for some of the costs of the following:

burial fees for a particular plot

cremation fees, including the cost of the doctor’s certificate

travel to arrange or go to the funeral

the cost of moving the body within the UK, if it’s being moved more than 50 miles

death certificates or other documents

You can also get up to £1,000 for any other funeral expenses, such as funeral director’s fees, flowers or the coffin.

The payment will not usually cover all of the costs of the funeral.

Check the claim form notes for full details of what Funeral Expenses Payment covers.

If the deceased had a pre-paid funeral plan, you can only get up to £120 to help pay for items not covered by their plan.

How the money is paid

Funeral Expenses Payment is paid into your bank, building society or credit union account if you’ve already paid for the funeral.

The money will be paid directly to the organiser of the funeral (for example, the funeral director) if you have not paid yet.

Eligibility

You can get a Funeral Expenses Payment if all of the following apply:

you get certain benefits or tax credits

you meet the rules on your relationship with the deceased

you’re arranging a funeral in the UK, the European Economic Area (EEA) or Switzerland

You might be able to get other help to pay for the funeral if you’re not eligible for Funeral Expenses Payment.

Benefits and tax credits you must get

You (or your partner) must get one or more of the following:

Income Support

income-based Jobseeker’s Allowance

income-related Employment and Support Allowance

Pension Credit

Housing Benefit

the disability or severe disability element of Working Tax Credit

Child Tax Credit

Universal Credit

You might also be eligible if you’re getting a Support for Mortgage Interest loan.

You can still claim Funeral Expenses Payment if you’ve applied for these benefits and you’re waiting to hear about your claim.

Rules on your relationship with the deceased

You must be one of the following:

the partner of the deceased when they died

a close relative or close friend of the deceased

the parent of a baby stillborn after 24 weeks of pregnancy

the parent or person responsible for a deceased child who was under 16 (or under 20 and in approved education or training)

You might not get a Funeral Expenses Payment if another close relative of the deceased (such as a sibling or parent) is in work.

If the funeral will take place in the EEA or Switzerland

Contact the Social Fund to check if you’re eligible.

Make a claim

You must apply within 6 months of the funeral, even if you’re waiting for a decision on a qualifying benefit.

If you get Universal Credit, you will not get a decision on your claim until after your next payment.

There’s a different way to claim if you live in Northern Ireland.

How to claim

Claim by phone by calling the Bereavement Service helpline.

An adviser will also help you claim any other bereavement benefits you might be entitled to.

You can also claim by post. Download and fill in the claim form (SF200), then send it to the address on the form.

Appeal a Funeral Expenses Payment decision

You can appeal to the Social Security and Child Support Tribunal if you disagree with a decision about Funeral Expenses Payment.


My neighbor lives in the UK and his wife has died. He is eligible for a funeral expenses payment and wants to make a claim. Is there a service helpline he can call?

How it works

You could get a Funeral Expenses Payment (also called a Funeral Payment) if you get certain benefits and need help to pay for a funeral you’re arranging.

This guide is also available in Welsh (Cymraeg).

If you live in Scotland

You can apply for a Funeral Support Payment. It has replaced Funeral Expenses Payment in Scotland.

If you receive money from the deceased’s estate

Your Funeral Expenses Payment will be deducted from any money you get from the deceased’s estate.

The estate includes any money or property they had but not a house or personal things left to a widow, widower or surviving civil partner.

What you’ll get

Funeral Expenses Payment can help pay for some of the costs of the following:

burial fees for a particular plot

cremation fees, including the cost of the doctor’s certificate

travel to arrange or go to the funeral

the cost of moving the body within the UK, if it’s being moved more than 50 miles

death certificates or other documents

You can also get up to £1,000 for any other funeral expenses, such as funeral director’s fees, flowers or the coffin.

The payment will not usually cover all of the costs of the funeral.

How much you get depends on your circumstances. This includes any other money that’s available to cover the costs, for example from an insurance policy or the deceased person’s estate.

Check the claim form notes for full details of what Funeral Expenses Payment covers.

If the deceased had a pre-paid funeral plan, you can only get up to £120 to help pay for items not covered by their plan.

How the money is paid

Funeral Expenses Payment is paid into your bank, building society or credit union account if you’ve already paid for the funeral.

The money will be paid directly to the organiser of the funeral (for example, the funeral director) if you have not paid yet.

Eligibility

You can get a Funeral Expenses Payment if all of the following apply:

you get certain benefits or tax credits

you meet the rules on your relationship with the deceased

you’re arranging a funeral in the UK, the European Economic Area (EEA) or Switzerland

You might be able to get other help to pay for the funeral if you’re not eligible for Funeral Expenses Payment.

Benefits and tax credits you must get

You (or your partner) must get one or more of the following:

Income Support

income-based Jobseeker’s Allowance

income-related Employment and Support Allowance

Pension Credit

Housing Benefit

the disability or severe disability element of Working Tax Credit

Child Tax Credit

Universal Credit

You might also be eligible if you’re getting a Support for Mortgage Interest loan.

You can still claim Funeral Expenses Payment if you’ve applied for these benefits and you’re waiting to hear about your claim.

If you were responsible for a deceased child but you’re not their parent, the non-resident parent must get one or more of these benefits.

If there’s a close relative of the deceased who is not getting one of these benefits, you might not be able to claim Funeral Expenses Payment.

Rules on your relationship with the deceased

You must be one of the following:

the partner of the deceased when they died

a close relative or close friend of the deceased

the parent of a baby stillborn after 24 weeks of pregnancy

the parent or person responsible for a deceased child who was under 16 (or under 20 and in approved education or training)

You might not get a Funeral Expenses Payment if another close relative of the deceased (such as a sibling or parent) is in work.

If the funeral will take place in the EEA or Switzerland

Contact the Social Fund to check if you’re eligible.

Make a claim

You must apply within 6 months of the funeral, even if you’re waiting for a decision on a qualifying benefit.

You can make a claim before the funeral if you’ve got an invoice or signed contract from the funeral director. It cannot be an estimate.

If you get Universal Credit, you will not get a decision on your claim until after your next payment.

There’s a different way to claim if you live in Northern Ireland.

How to claim

Claim by phone by calling the Bereavement Service helpline.

An adviser will also help you claim any other bereavement benefits you might be entitled to.

You can also claim by post. Download and fill in the claim form (SF200), then send it to the address on the form.

Appeal a Funeral Expenses Payment decision

You can appeal to the Social Security and Child Support Tribunal if you disagree with a decision about Funeral Expenses Payment.

How it works

This guide is also available in Welsh (Cymraeg).

If you live in Scotland

If you receive money from the deceased’s estate

What you’ll get

burial fees for a particular plot

travel to arrange or go to the funeral

death certificates or other documents

How the money is paid

Eligibility

you get certain benefits or tax credits

you meet the rules on your relationship with the deceased

Benefits and tax credits you must get

Income Support

income-based Jobseeker’s Allowance

income-related Employment and Support Allowance

Pension Credit

Housing Benefit

Child Tax Credit

Universal Credit

Rules on your relationship with the deceased

You must be one of the following:

the partner of the deceased when they died

a close relative or close friend of the deceased

the parent of a baby stillborn after 24 weeks of pregnancy

If the funeral will take place in the EEA or Switzerland

Contact the Social Fund to check if you’re eligible.

Make a claim

How to claim

Claim by phone by calling the Bereavement Service helpline.

Appeal a Funeral Expenses Payment decision


We are a foreign company operating a branch office in the UK. We decided to sell all our assets including intangible assets and close the company. Are we supposed to pay corporation tax?

Your limited company usually pays Corporation Tax on the profit (‘chargeable gain’) from selling or disposing of an asset.

Corporation Tax when you sell business assets

Overview

Company assets

Assets are things your company owns, such as:

land and property

equipment and machinery

shares

Who pays Corporation Tax

Corporation Tax on chargeable gains is paid by:

limited companies

most unincorporated associations, for example clubs and co-operatives

foreign companies with a UK branch or office

You pay Capital Gains Tax instead if you’re a self-employed sole trader or business partner.

Work out and report your gain

You’ll need to work out your gain to find out whether you need to pay tax.

Report your gains to HM Revenue and Customs (HMRC) when you file your Company Tax Return. How much tax you pay depends on any allowances and reliefs you claim.

There are different rules for intangible assets, for example intellectual property and business reputation (‘goodwill’).

Work out a chargeable gain

The gain is usually the difference between what you paid for the asset and what you sold it for.

You’ll need to use the asset’s market value if your business gave it away, or sold it for less than it was worth to help the buyer.

You can deduct any costs, for example solicitors’ fees or Stamp Duty.

If you had the asset before December 2017

Before you work out your gain you need to work out how much you would have paid for the asset in today’s money using the HM Revenue and Customs (HMRC) Indexation Allowance.

This will make your gain smaller and mean you pay less tax.

How to work out the gain

Work out the asset’s value when it was sold - this is usually the amount your company received.

Deduct the amount your company paid for the asset. If it was not acquired in a normal commercial transaction you need to use the market value at the time.

Deduct any money your company spent buying, selling or improving the asset, for example solicitors’ fees and Stamp Duty. (You cannot deduct maintenance costs.)

If you had the asset before December 2017, use HMRC’s Indexation Allowance December 2017 guide for the month when your company sold the asset. Then find the figure (‘inflation factor’) for the year and month when your company bought the asset. Multiply this by the amount you paid for the asset. Deduct the total from your profit.

If you made improvements to the asset, work out the effects of inflation in the same way. Deduct the total from your profit.

You now have your chargeable gain. You can ask HMRC to check your valuation by filling in a post-transaction valuation check form. Return it to the address on the form and allow at least 3 months for HMRC’s response.

If you make a loss when you sell an asset

You can reduce your total chargeable gains by deducting any capital losses.

You can only deduct capital losses from your chargeable gains - not from trading income or other profits.

The loss you can claim is reduced by any amount you’ve claimed as capital allowances.

Intangible assets

‘Intangible assets’ include intellectual property and business reputation (‘goodwill’).

How you’re taxed on gains from intangible assets depends on when your limited company first owned them.

After 31 March 2002

Include gains on intangible assets in your company’s business income (‘trading profits’) if your company acquired or created them after 31 March 2002. You pay Corporation Tax on trading profits.

Before 1 April 2002

Use the detailed guidance to work out gains on intangible assets or get help from a professional, like an accountant.

If your company’s intangible assets came from a change in business structure (for example from a business partnership or self-employed sole trader), use the date the assets were acquired or created before the structure change.

Corporation Tax on chargeable gains is paid by:

Overview

Company assets

Assets are things your company owns, such as:

land and property

equipment and machinery

shares

Who pays Corporation Tax

limited companies

most unincorporated associations, for example clubs and co-operatives

foreign companies with a UK branch or office

Work out and report your gain

You’ll need to work out your gain to find out whether you need to pay tax.

Work out a chargeable gain

You can deduct any costs, for example solicitors’ fees or Stamp Duty.

If you had the asset before December 2017

This will make your gain smaller and mean you pay less tax.

How to work out the gain

If you make a loss when you sell an asset

Intangible assets

After 31 March 2002

Before 1 April 2002

foreign companies with a UK branch or office

Overview

Company assets

Assets are things your company owns, such as:

land and property

equipment and machinery

shares

Who pays Corporation Tax

Corporation Tax on chargeable gains is paid by:

limited companies

most unincorporated associations, for example clubs and co-operatives

Work out and report your gain

You’ll need to work out your gain to find out whether you need to pay tax.

Work out a chargeable gain

You can deduct any costs, for example solicitors’ fees or Stamp Duty.

If you had the asset before December 2017

This will make your gain smaller and mean you pay less tax.

How to work out the gain

If you make a loss when you sell an asset

Intangible assets

After 31 March 2002

Before 1 April 2002


My family runs a chain of grocery stores and I borrowed some money to buy a new car for my wife. Can this be classified as a director’s loan?

A director’s loan is when you (or other close family members) get money from your company that is not:

Director's loans

Overview

a salary, dividend or expense repayment

money you’ve previously paid into or loaned the company

Records you must keep

You must keep a record of any money you borrow from or pay into the company - this record is usually known as a ‘director’s loan account’.

At the end of your company’s financial year

Include any money you owe the company or the company owes you on the ‘balance sheet’ in your annual accounts.

Tax on loans

You may have to pay tax on director’s loans. Your company may also have to pay tax if you’re a shareholder (sometimes called a ‘participator’) as well as a director.

Your personal and company tax responsibilities depend on whether the director’s loan account is:

overdrawn - you owe the company

in credit - the company owes you

If you owe your company money

You or your company may have to pay tax if you take a director’s loan.

Your personal and company tax responsibilities depend on how the loan is settled. You also need to check if you have extra tax responsibilities if:

you paid your company interest on the loan below the official rate

| Your company’s responsibilities if you’re a shareholder and director | Your personal responsibilities when you get a director’s loan

You repay the loan within 9 months of the end of your Corporation Tax accounting period | Use form CT600A when you prepare your Company Tax Return to show the amount owed at the end of the accounting period.If the loan was more than £5,000 (and you took another loan of £5,000 or more up to 30 days before or after you repaid it) pay Corporation Tax at 32.5% of the original loan, or 25% if the loan was made before 6 April 2016. After you permanently repay the original loan, you can reclaim the Corporation Tax - but not interest.If the loan was more than £15,000 (and you arranged another loan when you repaid it) pay Corporation Tax at 32.5% of the original loan, or 25% if the loan was made before 6 April 2016. After you permanently repay the original loan, you can reclaim the Corporation Tax - but not interest. | No responsibilities

You do not repay the loan within 9 months of the end of your Corporation Tax accounting period | Use form CT600A when you prepare your Company Tax Return to show the amount owed at the end of the accounting period.   Pay Corporation Tax at 32.5% of the outstanding amount, or 25% if the loan was made before 6 April 2016.   Interest on this Corporation Tax will be added until the Corporation Tax is paid or the loan is repaid.  You can reclaim the Corporation Tax - but not interest. | No responsibilities

The loan is ‘written off’ or ‘released’ (not repaid) | Deduct Class 1 National Insurance through the company’s payroll. | Pay Income Tax on the loan through a Self Assessment tax return

If the loan was more than £10,000 (£5,000 in 2013-14)

If you’re a shareholder and director and you owe your company more than £10,000 (£5,000 in 2013 to 2014) at any time in the year, your company must:

treat the loan as a ‘benefit in kind’

deduct Class 1 National Insurance

You must report the loan on a personal Self Assessment tax return. You may have to pay tax on the loan at the official rate of interest.

If you paid interest below the official rate

If you’re a shareholder and director, your company must:

record interest you pay below the official rate as company income

treat the discounted interest as a ‘benefit in kind’

You must report the interest on a personal Self Assessment tax return. You may have to pay tax on the difference between the official rate and the rate you paid.

Reclaim Corporation Tax

Your company can reclaim the Corporation Tax it pays on a director’s loan that’s been repaid, written off or released. You cannot reclaim any interest paid on the Corporation Tax.

Claim after the relief is due - this is 9 months and 1 day after the end of the Corporation Tax accounting period when the loan was repaid, written off or released. You will not be repaid before this.

You must claim within 4 years (or 6 years if the loan was repaid on or before 31 March 2010).

Reclaiming within 2 years

If you’re reclaiming within 2 years of the end of the accounting period when the loan was taken out, use form CT600A to claim when you prepare a Company Tax Return for that accounting period or amend it online.

Use form L2P with your Company Tax Return instead if either:

your tax return is for a different accounting period than the one when the loan was taken out

you’re amending your tax return in writing

Tell HMRC how you want the repayment in your Company Tax Return.

Reclaiming after 2 years

If you’re reclaiming 2 years or more after the end of the accounting period when the loan was taken out, fill in form L2P and either include it with your latest Company Tax Return or post it separately.

HMRC will repay your company by either:

using the details you gave in your latest Company Tax Return

sending a cheque to your company’s registered office address

If you lend your company money

Your company does not pay Corporation Tax on money you lend it.

If you charge interest

Interest you charge your company on a loan counts as both:

a business expense for your company

personal income for you

You must report the income on a personal Self Assessment tax return.

Your company must:

pay you the interest less Income Tax at the basic rate of 20%

report and pay the Income Tax every quarter using form CT61

You can request form CT61 online or call HM Revenue  and Customs.


I lend £30,000 cash to our family limited company last April as it was struggling during the covid pandemic. We agreed that the money will be paid back with interest. What should the company do?

Your company must:

Director's loans

Overview

A director’s loan is when you (or other close family members) get money from your company that is not:

a salary, dividend or expense repayment

money you’ve previously paid into or loaned the company

Records you must keep

You must keep a record of any money you borrow from or pay into the company - this record is usually known as a ‘director’s loan account’.

At the end of your company’s financial year

Include any money you owe the company or the company owes you on the ‘balance sheet’ in your annual accounts.

Tax on loans

You may have to pay tax on director’s loans. Your company may also have to pay tax if you’re a shareholder (sometimes called a ‘participator’) as well as a director.

Your personal and company tax responsibilities depend on whether the director’s loan account is:

overdrawn - you owe the company

in credit - the company owes you

If you owe your company money

You or your company may have to pay tax if you take a director’s loan.

Your personal and company tax responsibilities depend on how the loan is settled. You also need to check if you have extra tax responsibilities if:

the loan was more than £10,000 (£5,000 in 2013-14)

you paid your company interest on the loan below the official rate

| Your company’s responsibilities if you’re a shareholder and director | Your personal responsibilities when you get a director’s loan

You repay the loan within 9 months of the end of your Corporation Tax accounting period | Use form CT600A when you prepare your Company Tax Return to show the amount owed at the end of the accounting period.If the loan was more than £5,000 (and you took another loan of £5,000 or more up to 30 days before or after you repaid it) pay Corporation Tax at 32.5% of the original loan, or 25% if the loan was made before 6 April 2016. After you permanently repay the original loan, you can reclaim the Corporation Tax - but not interest.If the loan was more than £15,000 (and you arranged another loan when you repaid it) pay Corporation Tax at 32.5% of the original loan, or 25% if the loan was made before 6 April 2016. After you permanently repay the original loan, you can reclaim the Corporation Tax - but not interest. | No responsibilities

You do not repay the loan within 9 months of the end of your Corporation Tax accounting period | Use form CT600A when you prepare your Company Tax Return to show the amount owed at the end of the accounting period.   Pay Corporation Tax at 32.5% of the outstanding amount, or 25% if the loan was made before 6 April 2016.   Interest on this Corporation Tax will be added until the Corporation Tax is paid or the loan is repaid.  You can reclaim the Corporation Tax - but not interest. | No responsibilities

The loan is ‘written off’ or ‘released’ (not repaid) | Deduct Class 1 National Insurance through the company’s payroll. | Pay Income Tax on the loan through a Self Assessment tax return

If the loan was more than £10,000 (£5,000 in 2013-14)

If you’re a shareholder and director and you owe your company more than £10,000 (£5,000 in 2013 to 2014) at any time in the year, your company must:

treat the loan as a ‘benefit in kind’

deduct Class 1 National Insurance

You must report the loan on a personal Self Assessment tax return. You may have to pay tax on the loan at the official rate of interest.

If you paid interest below the official rate

If you’re a shareholder and director, your company must:

record interest you pay below the official rate as company income

treat the discounted interest as a ‘benefit in kind’

You must report the interest on a personal Self Assessment tax return. You may have to pay tax on the difference between the official rate and the rate you paid.

Reclaim Corporation Tax

Your company can reclaim the Corporation Tax it pays on a director’s loan that’s been repaid, written off or released. You cannot reclaim any interest paid on the Corporation Tax.

Claim after the relief is due - this is 9 months and 1 day after the end of the Corporation Tax accounting period when the loan was repaid, written off or released. You will not be repaid before this.

You must claim within 4 years (or 6 years if the loan was repaid on or before 31 March 2010).

Reclaiming within 2 years

If you’re reclaiming within 2 years of the end of the accounting period when the loan was taken out, use form CT600A to claim when you prepare a Company Tax Return for that accounting period or amend it online.

Use form L2P with your Company Tax Return instead if either:

your tax return is for a different accounting period than the one when the loan was taken out

you’re amending your tax return in writing

Tell HMRC how you want the repayment in your Company Tax Return.

Reclaiming after 2 years

If you’re reclaiming 2 years or more after the end of the accounting period when the loan was taken out, fill in form L2P and either include it with your latest Company Tax Return or post it separately.

HMRC will repay your company by either:

using the details you gave in your latest Company Tax Return

sending a cheque to your company’s registered office address

If you lend your company money

Your company does not pay Corporation Tax on money you lend it.

If you charge interest

Interest you charge your company on a loan counts as both:

a business expense for your company

personal income for you

You must report the income on a personal Self Assessment tax return.

Your company must:

pay you the interest less Income Tax at the basic rate of 20%

report and pay the Income Tax every quarter using form CT61

You can request form CT61 online or call HM Revenue  and Customs.

Director's loans

Overview

a salary, dividend or expense repayment

money you’ve previously paid into or loaned the company

Records you must keep

At the end of your company’s financial year

Tax on loans

overdrawn - you owe the company

in credit - the company owes you

If you owe your company money

the loan was more than £10,000 (£5,000 in 2013-14)

you paid your company interest on the loan below the official rate

If the loan was more than £10,000 (£5,000 in 2013-14)

treat the loan as a ‘benefit in kind’

deduct Class 1 National Insurance

If you paid interest below the official rate

If you’re a shareholder and director, your company must:

record interest you pay below the official rate as company income

treat the discounted interest as a ‘benefit in kind’

Reclaim Corporation Tax

Reclaiming within 2 years

Use form L2P with your Company Tax Return instead if either:

you’re amending your tax return in writing

Tell HMRC how you want the repayment in your Company Tax Return.

Reclaiming after 2 years

HMRC will repay your company by either:

using the details you gave in your latest Company Tax Return

sending a cheque to your company’s registered office address

If you lend your company money

Your company does not pay Corporation Tax on money you lend it.

If you charge interest

Interest you charge your company on a loan counts as both:

a business expense for your company

personal income for you

Your company must:

pay you the interest less Income Tax at the basic rate of 20%

report and pay the Income Tax every quarter using form CT61

You can request form CT61 online or call HM Revenue  and Customs.

Director's loans

Overview

a salary, dividend or expense repayment

money you’ve previously paid into or loaned the company

Records you must keep

At the end of your company’s financial year

Tax on loans

overdrawn - you owe the company

in credit - the company owes you

If you owe your company money

the loan was more than £10,000 (£5,000 in 2013-14)

you paid your company interest on the loan below the official rate

If the loan was more than £10,000 (£5,000 in 2013-14)

treat the loan as a ‘benefit in kind’

deduct Class 1 National Insurance

If you paid interest below the official rate

If you’re a shareholder and director, your company must:

record interest you pay below the official rate as company income

treat the discounted interest as a ‘benefit in kind’

Reclaim Corporation Tax

Reclaiming within 2 years

Use form L2P with your Company Tax Return instead if either:

you’re amending your tax return in writing

Tell HMRC how you want the repayment in your Company Tax Return.

Reclaiming after 2 years

HMRC will repay your company by either:

using the details you gave in your latest Company Tax Return

sending a cheque to your company’s registered office address

If you lend your company money

Your company does not pay Corporation Tax on money you lend it.

If you charge interest

Interest you charge your company on a loan counts as both:

a business expense for your company

personal income for you

Your company must:

pay you the interest less Income Tax at the basic rate of 20%

report and pay the Income Tax every quarter using form CT61

You can request form CT61 online or call HM Revenue  and Customs.


I bought an old taxi on an auction a few weeks ago. I am interested in turning it into an operation vehicle and offering taxi services. I live in a small town near Liverpool and am not exactly sure what I need to do to begin this process. Who do I contact regarding licensing my taxi?

You must get your taxi or private hire vehicle inspected and licensed by your local council.

Vehicle licences for taxis or private hire vehicles

Where to apply

To operate your vehicle as a taxi or private hire vehicle (PHV) you need to get it licensed.

There are different ways for you apply depending on whether you’ll operate:

outside London

inside London

There is a different process for Northern Ireland.

Outside London

Apply

Contact your local council to apply for a vehicle licence.

Eligibility

You must get a licence for each vehicle. The vehicle must have no more than 8 passenger seats.

Inspections and insurance

The council may check your vehicle to make sure:

it’s roadworthy

it’s comfortable and clean

the taximeter works properly

the doors are safe and secure

You’ll also need insurance that:

covers you for hire and reward

includes you as the named driver

The council decides how often it tests vehicles but can’t test more than 3 times in a year.

You must fix any problems within 2 months of failing a test. You can lose your vehicle licence if you don’t.

Conditions

The council can attach conditions to vehicle licences. These might include:

the colour scheme of your vehicle

the use of roof signs

use of a taximeter

Refusals and appeals

The council can refuse your application if:

your vehicle doesn’t meet certain criteria

you don’t accept conditions it gives you

it wants to control the number of taxis in the area

When the council makes its decision it will explain your right to appeal if:

your application for a vehicle licence has been refused

the licensing authority has suspended, revoked or refused to renew a vehicle licence

You appeal to a crown court about a taxi licence decision or to a magistrates court about a private hire vehicle decision.

Inside London

Taxis and private hire vehicles (PHV) in London must be inspected and licensed by Transport for London (TfL).

Vehicle licences for London taxis

Apply

Your taxi must be inspected by TfL to get your vehicle licence.

Eligibility

You must meet the eligibility criteria set by TfL for your vehicle.

Vehicle licences for private hire vehicles

Apply

If you want to use a vehicle for private hire work, you’ll need to have it licensed by TfL.

Eligibility

Your PHV must:

have no more than 8 passenger seats

not look like a licensed taxi, eg London-style ‘black cab’

only display advertising that complies with TfL guidelines

display licence discs - although exemptions are sometimes granted

Get your vehicle inspected

Your vehicle will need to be inspected by TfL.

Where to apply

outside London

inside London

Outside London

Apply

Eligibility

Inspections and insurance

it’s roadworthy

it’s comfortable and clean

the taximeter works properly

the doors are safe and secure

You’ll also need insurance that:

covers you for hire and reward

includes you as the named driver

Conditions

the colour scheme of your vehicle

the use of roof signs

use of a taximeter

Refusals and appeals

Inside London

Vehicle licences for London taxis

Apply

Eligibility

Apply

Eligibility

Your PHV must:

have no more than 8 passenger seats

Get your vehicle inspected


I recently move to London. Before doing so I lived in Manchester where I was operating a private taxi service. After settling in I plan on picking up the same business and operating a taxi vehicle again. I am pretty sure I will need a new license. Is the process of obtaining a license in London the same as in Manchester?

There are different ways for you apply depending on whether you’ll operate:

Where to apply

To operate your vehicle as a taxi or private hire vehicle (PHV) you need to get it licensed.

outside London

inside London

There is a different process for Northern Ireland.

Outside London

You must get your taxi or private hire vehicle inspected and licensed by your local council.

Apply

Contact your local council to apply for a vehicle licence.

Eligibility

You must get a licence for each vehicle. The vehicle must have no more than 8 passenger seats.

Inspections and insurance

The council may check your vehicle to make sure:

it’s roadworthy

it’s comfortable and clean

the taximeter works properly

the doors are safe and secure

You’ll also need insurance that:

covers you for hire and reward

includes you as the named driver

The council decides how often it tests vehicles but can’t test more than 3 times in a year.

You must fix any problems within 2 months of failing a test. You can lose your vehicle licence if you don’t.

Conditions

The council can attach conditions to vehicle licences. These might include:

the colour scheme of your vehicle

the use of roof signs

use of a taximeter

Refusals and appeals

The council can refuse your application if:

your vehicle doesn’t meet certain criteria

you don’t accept conditions it gives you

it wants to control the number of taxis in the area

When the council makes its decision it will explain your right to appeal if:

your application for a vehicle licence has been refused

the licensing authority has suspended, revoked or refused to renew a vehicle licence

You appeal to a crown court about a taxi licence decision or to a magistrates court about a private hire vehicle decision.

Inside London

Taxis and private hire vehicles (PHV) in London must be inspected and licensed by Transport for London (TfL).

Vehicle licences for London taxis

Apply

Your taxi must be inspected by TfL to get your vehicle licence.

Eligibility

You must meet the eligibility criteria set by TfL for your vehicle.

Vehicle licences for private hire vehicles

Apply

If you want to use a vehicle for private hire work, you’ll need to have it licensed by TfL.

Eligibility

Your PHV must:

have no more than 8 passenger seats

not look like a licensed taxi, eg London-style ‘black cab’

only display advertising that complies with TfL guidelines

display licence discs - although exemptions are sometimes granted

Get your vehicle inspected

Your vehicle will need to be inspected by TfL.

outside London

Where to apply

There are different ways for you apply depending on whether you’ll operate:

outside London

inside London

There is a different process for Northern Ireland.

Outside London

Apply

Contact your local council to apply for a vehicle licence.

Eligibility

Inspections and insurance

The council may check your vehicle to make sure:

it’s roadworthy

it’s comfortable and clean

the taximeter works properly

the doors are safe and secure

You’ll also need insurance that:

covers you for hire and reward

includes you as the named driver

Conditions

The council can attach conditions to vehicle licences. These might include:

the colour scheme of your vehicle

the use of roof signs

use of a taximeter

Refusals and appeals

The council can refuse your application if:

your vehicle doesn’t meet certain criteria

you don’t accept conditions it gives you

it wants to control the number of taxis in the area

When the council makes its decision it will explain your right to appeal if:

your application for a vehicle licence has been refused

Inside London

Vehicle licences for London taxis

Apply

Your taxi must be inspected by TfL to get your vehicle licence.

Eligibility

You must meet the eligibility criteria set by TfL for your vehicle.

Vehicle licences for private hire vehicles

Apply

Eligibility

Your PHV must:

have no more than 8 passenger seats

not look like a licensed taxi, eg London-style ‘black cab’

only display advertising that complies with TfL guidelines

display licence discs - although exemptions are sometimes granted

Get your vehicle inspected

Your vehicle will need to be inspected by TfL.

inside London

Where to apply

There are different ways for you apply depending on whether you’ll operate:

outside London

inside London

There is a different process for Northern Ireland.

Outside London

Apply

Contact your local council to apply for a vehicle licence.

Eligibility

Inspections and insurance

The council may check your vehicle to make sure:

it’s roadworthy

it’s comfortable and clean

the taximeter works properly

the doors are safe and secure

You’ll also need insurance that:

covers you for hire and reward

includes you as the named driver

Conditions

The council can attach conditions to vehicle licences. These might include:

the colour scheme of your vehicle

the use of roof signs

use of a taximeter

Refusals and appeals

The council can refuse your application if:

your vehicle doesn’t meet certain criteria

you don’t accept conditions it gives you

it wants to control the number of taxis in the area

When the council makes its decision it will explain your right to appeal if:

your application for a vehicle licence has been refused

Inside London

Vehicle licences for London taxis

Apply

Your taxi must be inspected by TfL to get your vehicle licence.

Eligibility

You must meet the eligibility criteria set by TfL for your vehicle.

Vehicle licences for private hire vehicles

Apply

Eligibility

Your PHV must:

have no more than 8 passenger seats

not look like a licensed taxi, eg London-style ‘black cab’

only display advertising that complies with TfL guidelines

display licence discs - although exemptions are sometimes granted

Get your vehicle inspected

Your vehicle will need to be inspected by TfL.

Where to apply

There are different ways for you apply depending on whether you’ll operate:

outside London

inside London

There is a different process for Northern Ireland.

Outside London

Apply

Contact your local council to apply for a vehicle licence.

Eligibility

Inspections and insurance

The council may check your vehicle to make sure:

it’s roadworthy

it’s comfortable and clean

the taximeter works properly

the doors are safe and secure

You’ll also need insurance that:

covers you for hire and reward

includes you as the named driver

Conditions

The council can attach conditions to vehicle licences. These might include:

the colour scheme of your vehicle

the use of roof signs

use of a taximeter

Refusals and appeals

The council can refuse your application if:

your vehicle doesn’t meet certain criteria

you don’t accept conditions it gives you

it wants to control the number of taxis in the area

When the council makes its decision it will explain your right to appeal if:

your application for a vehicle licence has been refused

Inside London

Vehicle licences for London taxis

Apply

Your taxi must be inspected by TfL to get your vehicle licence.

Eligibility

You must meet the eligibility criteria set by TfL for your vehicle.

Vehicle licences for private hire vehicles

Apply

Eligibility

Your PHV must:

have no more than 8 passenger seats

not look like a licensed taxi, eg London-style ‘black cab’

only display advertising that complies with TfL guidelines

display licence discs - although exemptions are sometimes granted

Get your vehicle inspected

Your vehicle will need to be inspected by TfL.

Where to apply

There are different ways for you apply depending on whether you’ll operate:

outside London

inside London

There is a different process for Northern Ireland.

Outside London

Apply

Contact your local council to apply for a vehicle licence.

Eligibility

Inspections and insurance

The council may check your vehicle to make sure:

it’s roadworthy

it’s comfortable and clean

the taximeter works properly

the doors are safe and secure

You’ll also need insurance that:

covers you for hire and reward

includes you as the named driver

Conditions

The council can attach conditions to vehicle licences. These might include:

the colour scheme of your vehicle

the use of roof signs

use of a taximeter

Refusals and appeals

The council can refuse your application if:

your vehicle doesn’t meet certain criteria

you don’t accept conditions it gives you

it wants to control the number of taxis in the area

When the council makes its decision it will explain your right to appeal if:

your application for a vehicle licence has been refused

Inside London

Vehicle licences for London taxis

Apply

Your taxi must be inspected by TfL to get your vehicle licence.

Eligibility

You must meet the eligibility criteria set by TfL for your vehicle.

Vehicle licences for private hire vehicles

Apply

Eligibility

Your PHV must:

have no more than 8 passenger seats

not look like a licensed taxi, eg London-style ‘black cab’

only display advertising that complies with TfL guidelines

display licence discs - although exemptions are sometimes granted

Get your vehicle inspected

Your vehicle will need to be inspected by TfL.

Where to apply

There are different ways for you apply depending on whether you’ll operate:

outside London

inside London

There is a different process for Northern Ireland.

Outside London

Apply

Contact your local council to apply for a vehicle licence.

Eligibility

Inspections and insurance

The council may check your vehicle to make sure:

it’s roadworthy

it’s comfortable and clean

the taximeter works properly

the doors are safe and secure

You’ll also need insurance that:

covers you for hire and reward

includes you as the named driver

Conditions

The council can attach conditions to vehicle licences. These might include:

the colour scheme of your vehicle

the use of roof signs

use of a taximeter

Refusals and appeals

The council can refuse your application if:

your vehicle doesn’t meet certain criteria

you don’t accept conditions it gives you

it wants to control the number of taxis in the area

When the council makes its decision it will explain your right to appeal if:

your application for a vehicle licence has been refused

Inside London

Vehicle licences for London taxis

Apply

Your taxi must be inspected by TfL to get your vehicle licence.

Eligibility

You must meet the eligibility criteria set by TfL for your vehicle.

Vehicle licences for private hire vehicles

Apply

Eligibility

Your PHV must:

have no more than 8 passenger seats

not look like a licensed taxi, eg London-style ‘black cab’

only display advertising that complies with TfL guidelines

display licence discs - although exemptions are sometimes granted

Get your vehicle inspected

Your vehicle will need to be inspected by TfL.

Where to apply

There are different ways for you apply depending on whether you’ll operate:

outside London

inside London

There is a different process for Northern Ireland.

Outside London

Apply

Contact your local council to apply for a vehicle licence.

Eligibility

Inspections and insurance

The council may check your vehicle to make sure:

it’s roadworthy

it’s comfortable and clean

the taximeter works properly

the doors are safe and secure

You’ll also need insurance that:

covers you for hire and reward

includes you as the named driver

Conditions

The council can attach conditions to vehicle licences. These might include:

the colour scheme of your vehicle

the use of roof signs

use of a taximeter

Refusals and appeals

The council can refuse your application if:

your vehicle doesn’t meet certain criteria

you don’t accept conditions it gives you

it wants to control the number of taxis in the area

When the council makes its decision it will explain your right to appeal if:

your application for a vehicle licence has been refused

Inside London

Vehicle licences for London taxis

Apply

Your taxi must be inspected by TfL to get your vehicle licence.

Eligibility

You must meet the eligibility criteria set by TfL for your vehicle.

Vehicle licences for private hire vehicles

Apply

Eligibility

Your PHV must:

have no more than 8 passenger seats

not look like a licensed taxi, eg London-style ‘black cab’

only display advertising that complies with TfL guidelines

display licence discs - although exemptions are sometimes granted

Get your vehicle inspected

Your vehicle will need to be inspected by TfL.


My family and I are intending to go on a camping holiday in Europe and would like to take our SUV. We would be out of the UK for around five weeks in total. As we are not going to be away for very long, do we need to register that we are taking our vehicle abroad?

You must take your vehicle log book (V5C) with you if you’re taking your vehicle abroad for less than 12 months. You may have to show it if you’re stopped at a port or while driving abroad.

Taking a vehicle out of the UK

For 12 months or more

You must tell DVLA if you’re taking your vehicle out of the UK, including to the Channel Islands (Jersey and Guernsey), Isle of Man or Ireland, for 12 months or more.

This is known as permanent export. You’ll need to:

Fill in the ‘permanent export’ section of your vehicle log book (V5C) and detach it from the log book.

Send the completed ‘permanent export’ section to DVLA, Swansea, SA99 1BD. Include a letter if you’ve moved abroad and want your vehicle tax refund (if you’re entitled to one) sent to your new address.

Keep the rest of your log book (V5C) - you need it to register your vehicle in the country you’re taking it to.

Update the address on your driving licence if you’re moving home.

If you’re due a refund, it will take longer than usual because of coronavirus (COVID-19). The refund is worked out from the date DVLA gets your ‘permanent export’ section.

If you’re buying a vehicle to take abroad make sure the seller follows the correct process for vehicles that will be registered in another country. They must give you the full log book (V5C) - not just the new keeper slip.

If you do not have a vehicle log book (V5C)

Before you leave the UK

You need to get a vehicle log book (V5C) before you leave the UK. DVLA cannot send a vehicle log book to an address outside the UK.

When you get your log book, fill in and send the ‘permanent export’ section to DVLA.

It will take longer than usual to get your V5C log book because of coronavirus. If you do not receive it before you leave the UK, contact the driving authority of the country you’re travelling to to find out what documents you need.

If you’ve already left the UK

Contact the driving authority of the country you’re taking the vehicle to. They’ll tell you what documents you’ll need to provide to register the vehicle there.

You also need to send a letter to DVLA to tell them you’ve taken the vehicle out of the country. Include:

your name and address

the date you took the vehicle out of the country

where DVLA can send the vehicle tax refund (if you’re entitled to one)

If you cannot get a vehicle log book (V5C)

Contact the driving authority of the country you’re taking the vehicle to - they’ll tell you how to register your vehicle.

Send a letter to DVLA to tell them you’ve taken the vehicle out of the country. Include:

your name and address

If the ‘permanent export’ section is missing

If the ‘permanent export’ section is not in the log book, send a letter to DVLA to tell them you’ve taken the vehicle out of the country. Include:

your name and address

Moving your vehicle between Great Britain and Northern Ireland

Fill in the change of address section in your log book and send it to DVLA.

Personalised registrations

You’ll need to transfer or retain your personalised registration before exporting your vehicle. Otherwise you’ll lose your right to the registration number.

For less than 12 months

Your V5C must show your most recent address in the UK.

Apply in advance if you need to get a V5C or update your V5C before you travel. It will take longer than usual to get your new V5C because of coronavirus (COVID-19).

UK law still applies to a UK-registered vehicle if you take it abroad for less than 12 months. That means you need to make sure:

your vehicle is taxed in the UK while it’s abroad

you have a current MOT

you have insurance

You’ll also need to make sure you meet any international or national conditions for licensing and taxation.

Check if you need to pay import duty

You may need to pay import duty on your vehicle if you take it outside the UK.  Check with the authorities in the country you’re taking your vehicle to.

You do not need to pay import duty to take your vehicle from Northern Ireland to Great Britain or the EU.

If you’re going to a non-EU country that charges duty, you can buy a CPD Carnet. This lets you take your vehicle into the country temporarily without paying duty. It can also make crossing the border simpler.

You’ll have to pay a fee and a deposit. You usually get the carnet within 4 weeks of applying.

Taking a vehicle to Liechtenstein, Mexico or Somalia

You must take an International Certificate for Motor Vehicles (ICMV) with you as well as your V5C.

Apply for an ICMV.

Bringing your vehicle back untaxed

If you bring your vehicle back to the UK untaxed you cannot drive it back into the UK - it’ll have to be transported and a SORN (Statutory Off Road Notification) must be made straight away.

Taking hired or leased vehicles abroad temporarily

You’ll need a VE103 vehicle on hire certificate to show you’re allowed to use a hired or leased vehicle if you’re driving it abroad.

You can get a VE103 for a fee from the:

British Vehicle Rental and Leasing Association (BVRLA)

Logistics UK

RAC Motoring Services

Road Haulage Association (RHA)

Taxes if you buy a new vehicle to take abroad

If you buy a new or used vehicle to take out of the UK, you might not have to pay UK VAT or vehicle taxes such as the registration fee.

What you pay and how you pay it depends on where you’re exporting to and from.

Export your vehicle with the Personal Export Scheme

You may be able to use the Personal Export Scheme to take a new or used vehicle:

from Great Britain to anywhere outside the UK

from Northern Ireland to a non-EU country

When you buy a new vehicle and export under the scheme, you do not pay UK VAT. But you still have to pay vehicle taxes and the registration fee.

You must be planning to leave the UK for at least 6 months with the vehicle. You usually have to be personally driving your vehicle.

What you need to do

Fill in form VAT 410 (your supplier will give you a copy) and give it to your supplier.

You can drive the vehicle in the UK for up to 6 months after the delivery date (or 12 months for non-UK and non-EU residents) - it must then be exported.

The date for export of the vehicle is shown on the VX302 (for new cars) or the VAT 410 (for used cars).

After export send the DVLA the:

VX302 - new vehicles

V5C - second-hand vehicles

If you do not export the vehicle on time you’ll have to pay the UK VAT.

Export your vehicle from Northern Ireland to the EU

If you buy a new vehicle in Northern Ireland to take to an EU country, you do not have to pay UK VAT if you:

take the vehicle out of the UK within 2 months

do not drive the vehicle in the UK unless you register and tax it

Your supplier will get you to fill in form VAT 411.

You’ll have to declare your vehicle and pay VAT in the other country when you get there.


I am eighteen and have just received my A level results. I feel that the results are not representative of the work that I put in and have been skewed by the pandemic. Can I challenge my A level results and if so how?

You can challenge the result of a GCSE, AS level or A level exam.

Appeal against an exam result

Overview

You can challenge the results of an exam or qualification if you think it’s wrong.

GCSEs, AS levels or A levels

You can ask your school or college to get an exam result looked at again - this is called requesting a review.

If you’re not satisfied with the outcome, your school or college can make an appeal to Ofqual.

Other qualifications

Ask your school or college to appeal to the awarding organisation about the results for any other qualification, for example a BTEC or an NVQ.

You can appeal directly to the awarding organisation if you’re a private student, for example, if you are home schooled or are a mature student.

The awarding organisation will send you a final report after they’ve reviewed the result.

If you’re not happy with the outcome of the appeal, you can contact Ofqual to make a complaint.

Wales, Scotland and Northern Ireland

Find out more about the appeals process in:

Wales

Scotland

Northern Ireland

Request a review

You can also challenge the result of another qualification.

Who can request a GCSE, AS level or A level review

You can ask your school or college to get an exam result looked at again (known as ‘requesting a review’). You cannot request a review yourself unless you’re a private candidate, for example you were home schooled.

What happens next

The mark will be changed if the reviewer thinks it’s wrong. The new mark may be higher or lower than the original.

You can ask your school or college’s exams officer for more information about their internal appeals procedure and their policy on reviews of marking and moderation.

You can appeal against a review if you’re unhappy with the decision.

You or your school may have to pay if the mark is not changed.

Deadlines

The deadlines for requesting a review are:

A levels - 4 February 2021

GCSE English language and maths - 18 February 2021

all other GCSEs - 18 March 2021

Check with your exam board to find out the deadline for other qualifications.

Appeal against a review

If you asked for an exam result to be reviewed and you’re not happy with the decision, you can appeal to Ofqual.

Ask the exams officer, headteacher or principal at your school or college to make an appeal. You cannot make an appeal yourself unless you’re a private candidate, for example you were home schooled.

You need to appeal within 21 days of getting the result of a review.

Read more about making appeals to Ofqual.

What happens next

Ofqual will tell you if your review is going ahead and will keep you updated.

If your review is rejected, Ofqual will tell you why.

If you cannot apply online

Contact Ofqual if you cannot apply online or have any questions about the appeal process.

Appeal against an exam result

Overview

GCSEs, AS levels or A levels

Other qualifications

Wales, Scotland and Northern Ireland

Find out more about the appeals process in:

Wales

Scotland

Northern Ireland

Request a review

Who can request a GCSE, AS level or A level review

What happens next

Deadlines

The deadlines for requesting a review are:

A levels - 4 February 2021

GCSE English language and maths - 18 February 2021

all other GCSEs - 18 March 2021

Appeal against a review

Read more about making appeals to Ofqual.

What happens next

If you cannot apply online

Appeal against an exam result

Overview

GCSEs, AS levels or A levels

Other qualifications

Wales, Scotland and Northern Ireland

Find out more about the appeals process in:

Wales

Scotland

Northern Ireland

Request a review

Who can request a GCSE, AS level or A level review

What happens next

Deadlines

The deadlines for requesting a review are:

A levels - 4 February 2021

GCSE English language and maths - 18 February 2021

all other GCSEs - 18 March 2021

Appeal against a review

Read more about making appeals to Ofqual.

What happens next

If you cannot apply online


I asked for a review of my GCSE results after receiving them last year. I felt that my results were unfair and I asked for a review. The review agreed with the original decision. Can I appeal against the results of the review?

Appeal against an exam result

Overview

You can challenge the results of an exam or qualification if you think it’s wrong.

GCSEs, AS levels or A levels

You can ask your school or college to get an exam result looked at again - this is called requesting a review.

If you’re not satisfied with the outcome, your school or college can make an appeal to Ofqual.

Other qualifications

Ask your school or college to appeal to the awarding organisation about the results for any other qualification, for example a BTEC or an NVQ.

You can appeal directly to the awarding organisation if you’re a private student, for example, if you are home schooled or are a mature student.

The awarding organisation will send you a final report after they’ve reviewed the result.

If you’re not happy with the outcome of the appeal, you can contact Ofqual to make a complaint.

Wales, Scotland and Northern Ireland

Find out more about the appeals process in:

Wales

Scotland

Northern Ireland

Request a review

You can challenge the result of a GCSE, AS level or A level exam.

You can also challenge the result of another qualification.

Who can request a GCSE, AS level or A level review

You can ask your school or college to get an exam result looked at again (known as ‘requesting a review’). You cannot request a review yourself unless you’re a private candidate, for example you were home schooled.

What happens next

The mark will be changed if the reviewer thinks it’s wrong. The new mark may be higher or lower than the original.

You can ask your school or college’s exams officer for more information about their internal appeals procedure and their policy on reviews of marking and moderation.

You can appeal against a review if you’re unhappy with the decision.

You or your school may have to pay if the mark is not changed.

Deadlines

The deadlines for requesting a review are:

A levels - 4 February 2021

GCSE English language and maths - 18 February 2021

all other GCSEs - 18 March 2021

Check with your exam board to find out the deadline for other qualifications.

Appeal against a review

If you asked for an exam result to be reviewed and you’re not happy with the decision, you can appeal to Ofqual.

Ask the exams officer, headteacher or principal at your school or college to make an appeal. You cannot make an appeal yourself unless you’re a private candidate, for example you were home schooled.

You need to appeal within 21 days of getting the result of a review.

Read more about making appeals to Ofqual.

What happens next

Ofqual will tell you if your review is going ahead and will keep you updated.

If your review is rejected, Ofqual will tell you why.

If you cannot apply online

Contact Ofqual if you cannot apply online or have any questions about the appeal process.

Appeal against an exam result

Overview

GCSEs, AS levels or A levels

Other qualifications

Wales, Scotland and Northern Ireland

Wales

Scotland

Northern Ireland

Request a review

What happens next

Deadlines

A levels - 4 February 2021

all other GCSEs - 18 March 2021

Appeal against a review

What happens next

If you cannot apply online


Yesterday a friend of mine showed me the "open register" which is apparently a public document containing information on voters. I personally do not remember signing up to this register and instantly asked here if it is possible to opt out. She was pretty confident that it is but was not sure what the process is. Will I have to stay with the open register?

There are 2 versions of the electoral register - the full version and the ‘open register’ (known as the ‘edited register’ in Northern Ireland).

The electoral register and the 'open register'

Get on the electoral register

The electoral register (sometimes called the ‘electoral roll’) lists the names and addresses of everyone who’s registered to vote.

Use the register to vote service to:

get on the electoral register

update your details (for example change your name or address)

To check whether you’re already on the register, contact:

What happens if you do not register

You must register to vote if you’re asked to do so and you meet the conditions for registering, for example you’re 16 or over and you’re British or a national of an EU or Commonwealth country.

If you’re asked to register and do not, you could be fined.

You will not be fined if you have a valid reason for not registering, for example a long stay in hospital, or you have severe learning difficulties.

When you can register in more than one place

It’s sometimes possible to register at 2 addresses (though you can only vote once in any election).

For example, if you’re a student with different home and term-time addresses, you may be able to register at both.

Register to vote twice if you live at 2 addresses.

The annual canvass

From July each year Electoral Registration Offices (EROs) contact households to check if the details on the electoral register are correct. This is called the annual canvass.

You will be contacted by post, email, phone or by someone knocking on your door.

Canvass 2021 in Northern Ireland

From 1 July 2021, the electoral register in Northern Ireland will be renewed as part of the national canvass. If you want to vote in future elections, you must register to vote after 1 July, even if you’ve registered before.

Opt out of the 'open register'

If you registered to vote anonymously your details will not appear on either version of the electoral register. You will still be able to vote.

How to opt out of the open register

You can opt out of the open register. This is the version of the register that’s available to anyone who wants to buy a copy.

To opt out, either:

use the register to vote service (even if you’re already registered)

contact your local Electoral Registration Office if you live in England, Scotland or Wales

contact the Electoral Office for Northern Ireland (EONI) if you live in Northern Ireland

Opting out does not affect your right to vote.

When you opt out of the open register, your details will still appear on the full version of the electoral register.

The full version and what it can be used for

Everyone’s name and address goes on the full version of the electoral register, and you cannot opt out. This is the version of the register that’s used for elections and referendums.

The full version of the register can only be used for:

electoral administration purposes (such as sending out poll cards before elections)

campaigning activities (for example, candidates and political parties sending election communications to voters, surveying opinions or fundraising)

preventing and detecting crime

checking applications for loans or credit

jury summoning in England, Wales and Northern Ireland

You can find out more about the difference between the open register and the electoral register.

View the electoral register

Contact:

They will tell you where you can view the current electoral register (it’s often available in libraries). The register will list everyone who’s registered to vote in the local area.

Search historical versions of the electoral register

You can find out about historical versions of the electoral register - for example, if you want to research local or family history.

Get on the electoral register

Use the register to vote service to:

get on the electoral register

What happens if you do not register

When you can register in more than one place

The annual canvass

Canvass 2021 in Northern Ireland

Opt out of the 'open register'

How to opt out of the open register

To opt out, either:

Opting out does not affect your right to vote.

The full version and what it can be used for

preventing and detecting crime

checking applications for loans or credit

View the electoral register

Contact: