I have just purchased my first home, a 1960s two-bedroomed detached house in a village in Northern Ireland which I bought with a mortgage from a building society. I paid Stamp Duty on the property shortly after buying it. Despite its age this house does not appear to be registered with the land registry. If I want to register the property myself, what documentation will I need to provide?

Include the same forms as for registering for the first time and a ‘transfer of whole of registered title’ form.

Registering land or property with HM Land Registry

When you must register

This guide is also available in Welsh (Cymraeg).

You must register all land or property with HM Land Registry if you’ve:

bought it

been given it

inherited it

received it in exchange for other property or land

mortgaged the property

You do not usually need to register leasehold land or property if there are 7 years or less on the lease when you take ownership.

You must register your land with the Rural Land Register as well as HM Land Registry if you own agricultural land.

Your property might not be registered if you owned it before 1990 and have not mortgaged it since. Check if your property’s registered.

You must tell HM Land Registry if you transfer ownership of your registered property to someone else.

Once you’re registered

HM Land Registry publishes information online about most registered property, including:

the names of owners

the price paid for the property

a plan of the property’s boundaries

You cannot opt out of your property information being published.

If you live in Scotland or Northern Ireland

HM Land Registry only deals with land and property in England and Wales.

Scotland

Register your land or property with Registers of Scotland.

Northern Ireland

Register your land or property with Land and Property Services.

Register for the first time

Land or property must be registered for the first time if it’s unregistered when you take ownership of it or mortgage it.

Even if you do not have to register, registering voluntarily:

gives you proof of ownership

helps protect your land from fraud

makes it easier to change, sell or give your property away in the future

You can register property yourself or get a solicitor or conveyancer to do it for you.

Register land or property for the first time

Search the register to make sure your property is not already registered.

Apply for a search from the Land Charges Department to search against all previous owners since 1925. They will send you the results.

Fill in an application for first registration.

Prepare a scale plan showing where the land is outlined, if it’s not shown in the deeds.

Find the forms you need depending on your circumstances and fill out 2 copies of the list of documents form.

Find out the correct registration fee - this depends on the value of your property.

Send your documents, forms and fee to HM Land Registry.

If you bought the property

Include the same forms as for registering for the first time and a ‘transfer of whole of registered title’ form.

If you inherited the property

Include the same forms as for registering for the first time and include either:

a completed ‘whole of registered title assent’ form - the executor needs to fill this out if the property was in the name of a sole registered owner and it’s been left to you in a will

a completed ‘transfer of whole of registered title’ form - the surviving owner needs to fill this out if they jointly owned the property and you are inheriting a share

Contact HM Land Registry if you’re unsure which form you need.

Other documents you may need

You may also need to send:

a ‘proof of identity’ form if you are not a legal professional, such as a conveyancer

a ‘disclosable interests’ form if there are unregistered interests in the property not mentioned in the deeds (such as a short-term lease or a right of occupation) - read detailed guidance on unregistered rights from HM Land Registry

a Land Transaction Return certificate if you’ve paid Stamp Duty (for a property in England and Northern Ireland) or Land Transaction Tax (for properties sold in Wales or after 1 April 2018)

a certified copy of the lease, if you’re applying to register leasehold land or property

Transfer ownership of your property

You must tell HM Land Registry when you change the registered owner of your property, for example if you’re transferring it into another person’s name, or if you want to add your partner as a joint owner.

Download and fill in an application to change the register.

Fill in either a ‘transfer of whole of registered title’ form, if you’re transferring your whole property, or a ‘transfer of part of registered title’ form if you’re only transferring part of your property.

Fill in a certificate of identity for a private individual.

Find out the correct fee. Use the ‘Scale 2 fees’ if you’re transferring ownership of a property without selling it, for example as inheritance. Use the Land Registry fee calculator if you’re transferring part or all of a property as a sale.

Update or correct the register

You must tell HM Land Registry if anything in the register changes or it is incorrect.

Update or correct contact addresses

You can register up to 3 addresses (including email and non-UK addresses) with HM Land Registry for each property.

To change your contact details or those of other owners or agents send a request to update registered owners’ contact address. You do not have to pay anything to do this.

Change your name

You must send HM Land Registry an application to change the register when you change your name. You do not have to pay anything to do this.

How to apply depends on which documents you can send that prove your name has changed. You’ll get back any official certificates you send in after the register has been updated.

Use application form AP1 if you have any of the following documents:

an official or certified copy of a certificate showing the name change, such as a marriage or civil partnership certificate

a copy of a deed poll

a statement of truth

a statutory declaration sworn before someone able to take oaths

You must also send additional proof if you’re not sending a certificate or using a conveyancer (for example a solicitor). When you send from AP1, include both:

a filled-in confirmation of identity form in your new name

a copy of an official document in your former name, such as a passport, driving licence or utility bill

If you’ve changed your gender

Use application form CNG if you have any of the following documents:

a gender recognition certificate

a new birth certificate

a letter from a UK-based medical practitioner (such as a doctor) confirming you’ve changed gender

Send the completed form and one of the documents to the address on the form. You must send original documents, not copies.

If you’re sending a gender recognition certificate, write ‘Private and confidential’ on the envelope.

Returning to your original surname

To return to your original surname after a divorce or dissolution of a civil partnership send HM Land Registry:

application form AP1

a copy of your marriage or civil partnership certificate

HM Land Registry will let you know if they need more information.

Stop your previous name being seen on old documents

Your previous name will still appear on any documents that were filed with HM Land Registry before you changed your name. Previous names cannot be changed but you might be able to stop them from being copied or inspected by making an exempt document application.

It costs:

£12 per document for electronic applications - only businesses and organisations can apply electronically, for example conveyancers

£25 per document for paper applications

You will need to fill in form EX1 and form EX1A.

Mortgage completion

You must tell HM Land Registry if a mortgage on a registered property is paid off (‘discharged’).

Usually your mortgage lender will do this for you automatically but they may send you a completed ‘cancellation of charges’ form.

Once you have this, fill in an application to ‘cancel entries relating to a charge’ and a confirmation of identity form.

Send all forms to the Citizen Centre.

HM Land Registry will update your details and tell you that the register has been updated.

Other changes

Transfer ownership of your property if you’ve:

sold it

divorced or separated and want to remove an owner

married and want to add an owner

given the property away

Send your requests

Send completed forms to the HM Land Registry Citizen Centre.

When you must register

This guide is also available in Welsh (Cymraeg).

You must register all land or property with HM Land Registry if you’ve:

bought it

been given it

inherited it

received it in exchange for other property or land

mortgaged the property

You do not usually need to register leasehold land or property if there are 7 years or less on the lease when you take ownership.

You must register your land with the Rural Land Register as well as HM Land Registry if you own agricultural land.

Your property might not be registered if you owned it before 1990 and have not mortgaged it since. Check if your property’s registered.

You must tell HM Land Registry if you transfer ownership of your registered property to someone else.

Once you’re registered

HM Land Registry publishes information online about most registered property, including:

the names of owners

the price paid for the property

a plan of the property’s boundaries

You cannot opt out of your property information being published.

If you live in Scotland or Northern Ireland

HM Land Registry only deals with land and property in England and Wales.

Scotland

Register your land or property with Registers of Scotland.

Northern Ireland

Register your land or property with Land and Property Services.

Register for the first time

Land or property must be registered for the first time if it’s unregistered when you take ownership of it or mortgage it.

Even if you do not have to register, registering voluntarily:

gives you proof of ownership

helps protect your land from fraud

makes it easier to change, sell or give your property away in the future

You can register property yourself or get a solicitor or conveyancer to do it for you.

Register land or property for the first time

Search the register to make sure your property is not already registered.

Apply for a search from the Land Charges Department to search against all previous owners since 1925. They will send you the results.

Fill in an application for first registration.

Prepare a scale plan showing where the land is outlined, if it’s not shown in the deeds.

Find the forms you need depending on your circumstances and fill out 2 copies of the list of documents form.

Find out the correct registration fee - this depends on the value of your property.

Send your documents, forms and fee to HM Land Registry.

If you bought the property

Include the same forms as for registering for the first time and a ‘transfer of whole of registered title’ form.

If you inherited the property

Include the same forms as for registering for the first time and include either:

a completed ‘transfer of whole of registered title’ form - the surviving owner needs to fill this out if they jointly owned the property and you are inheriting a share

Contact HM Land Registry if you’re unsure which form you need.

Other documents you may need

You may also need to send:

a ‘proof of identity’ form if you are not a legal professional, such as a conveyancer

a certified copy of the lease, if you’re applying to register leasehold land or property

Transfer ownership of your property

Download and fill in an application to change the register.

Fill in a certificate of identity for a private individual.

Update or correct the register

You must tell HM Land Registry if anything in the register changes or it is incorrect.

Update or correct contact addresses

You can register up to 3 addresses (including email and non-UK addresses) with HM Land Registry for each property.

To change your contact details or those of other owners or agents send a request to update registered owners’ contact address. You do not have to pay anything to do this.

Change your name

You must send HM Land Registry an application to change the register when you change your name. You do not have to pay anything to do this.

Use application form AP1 if you have any of the following documents:

an official or certified copy of a certificate showing the name change, such as a marriage or civil partnership certificate

a copy of a deed poll

a statement of truth

a statutory declaration sworn before someone able to take oaths

You must also send additional proof if you’re not sending a certificate or using a conveyancer (for example a solicitor). When you send from AP1, include both:

a filled-in confirmation of identity form in your new name

a copy of an official document in your former name, such as a passport, driving licence or utility bill

If you’ve changed your gender

Use application form CNG if you have any of the following documents:

a gender recognition certificate

a new birth certificate

a letter from a UK-based medical practitioner (such as a doctor) confirming you’ve changed gender

Send the completed form and one of the documents to the address on the form. You must send original documents, not copies.

If you’re sending a gender recognition certificate, write ‘Private and confidential’ on the envelope.

Returning to your original surname

To return to your original surname after a divorce or dissolution of a civil partnership send HM Land Registry:

application form AP1

a copy of your marriage or civil partnership certificate

HM Land Registry will let you know if they need more information.

Stop your previous name being seen on old documents

It costs:

£12 per document for electronic applications - only businesses and organisations can apply electronically, for example conveyancers

£25 per document for paper applications

You will need to fill in form EX1 and form EX1A.

Mortgage completion

You must tell HM Land Registry if a mortgage on a registered property is paid off (‘discharged’).

Usually your mortgage lender will do this for you automatically but they may send you a completed ‘cancellation of charges’ form.

Once you have this, fill in an application to ‘cancel entries relating to a charge’ and a confirmation of identity form.

Send all forms to the Citizen Centre.

HM Land Registry will update your details and tell you that the register has been updated.

Other changes

Transfer ownership of your property if you’ve:

sold it

divorced or separated and want to remove an owner

married and want to add an owner

given the property away

Send your requests

Send completed forms to the HM Land Registry Citizen Centre.

a completed ‘transfer of whole of registered title’ form - the surviving owner needs to fill this out if they jointly owned the property and you are inheriting a share

When you must register

This guide is also available in Welsh (Cymraeg).

You must register all land or property with HM Land Registry if you’ve:

bought it

been given it

inherited it

received it in exchange for other property or land

mortgaged the property

You do not usually need to register leasehold land or property if there are 7 years or less on the lease when you take ownership.

You must register your land with the Rural Land Register as well as HM Land Registry if you own agricultural land.

Your property might not be registered if you owned it before 1990 and have not mortgaged it since. Check if your property’s registered.

You must tell HM Land Registry if you transfer ownership of your registered property to someone else.

Once you’re registered

HM Land Registry publishes information online about most registered property, including:

the names of owners

the price paid for the property

a plan of the property’s boundaries

You cannot opt out of your property information being published.

If you live in Scotland or Northern Ireland

HM Land Registry only deals with land and property in England and Wales.

Scotland

Register your land or property with Registers of Scotland.

Northern Ireland

Register your land or property with Land and Property Services.

Register for the first time

Land or property must be registered for the first time if it’s unregistered when you take ownership of it or mortgage it.

Even if you do not have to register, registering voluntarily:

gives you proof of ownership

helps protect your land from fraud

makes it easier to change, sell or give your property away in the future

You can register property yourself or get a solicitor or conveyancer to do it for you.

Register land or property for the first time

Search the register to make sure your property is not already registered.

Apply for a search from the Land Charges Department to search against all previous owners since 1925. They will send you the results.

Fill in an application for first registration.

Prepare a scale plan showing where the land is outlined, if it’s not shown in the deeds.

Find the forms you need depending on your circumstances and fill out 2 copies of the list of documents form.

Find out the correct registration fee - this depends on the value of your property.

Send your documents, forms and fee to HM Land Registry.

If you bought the property

Include the same forms as for registering for the first time and a ‘transfer of whole of registered title’ form.

If you inherited the property

Include the same forms as for registering for the first time and include either:

a completed ‘transfer of whole of registered title’ form - the surviving owner needs to fill this out if they jointly owned the property and you are inheriting a share

Contact HM Land Registry if you’re unsure which form you need.

Other documents you may need

You may also need to send:

a ‘proof of identity’ form if you are not a legal professional, such as a conveyancer

a certified copy of the lease, if you’re applying to register leasehold land or property

Transfer ownership of your property

Download and fill in an application to change the register.

Fill in a certificate of identity for a private individual.

Update or correct the register

You must tell HM Land Registry if anything in the register changes or it is incorrect.

Update or correct contact addresses

You can register up to 3 addresses (including email and non-UK addresses) with HM Land Registry for each property.

To change your contact details or those of other owners or agents send a request to update registered owners’ contact address. You do not have to pay anything to do this.

Change your name

You must send HM Land Registry an application to change the register when you change your name. You do not have to pay anything to do this.

Use application form AP1 if you have any of the following documents:

an official or certified copy of a certificate showing the name change, such as a marriage or civil partnership certificate

a copy of a deed poll

a statement of truth

a statutory declaration sworn before someone able to take oaths

You must also send additional proof if you’re not sending a certificate or using a conveyancer (for example a solicitor). When you send from AP1, include both:

a filled-in confirmation of identity form in your new name

a copy of an official document in your former name, such as a passport, driving licence or utility bill

If you’ve changed your gender

Use application form CNG if you have any of the following documents:

a gender recognition certificate

a new birth certificate

a letter from a UK-based medical practitioner (such as a doctor) confirming you’ve changed gender

Send the completed form and one of the documents to the address on the form. You must send original documents, not copies.

If you’re sending a gender recognition certificate, write ‘Private and confidential’ on the envelope.

Returning to your original surname

To return to your original surname after a divorce or dissolution of a civil partnership send HM Land Registry:

application form AP1

a copy of your marriage or civil partnership certificate

HM Land Registry will let you know if they need more information.

Stop your previous name being seen on old documents

It costs:

£12 per document for electronic applications - only businesses and organisations can apply electronically, for example conveyancers

£25 per document for paper applications

You will need to fill in form EX1 and form EX1A.

Mortgage completion

You must tell HM Land Registry if a mortgage on a registered property is paid off (‘discharged’).

Usually your mortgage lender will do this for you automatically but they may send you a completed ‘cancellation of charges’ form.

Once you have this, fill in an application to ‘cancel entries relating to a charge’ and a confirmation of identity form.

Send all forms to the Citizen Centre.

HM Land Registry will update your details and tell you that the register has been updated.

Other changes

Transfer ownership of your property if you’ve:

sold it

divorced or separated and want to remove an owner

married and want to add an owner

given the property away

Send your requests

Send completed forms to the HM Land Registry Citizen Centre.

You may also need to send:

When you must register

This guide is also available in Welsh (Cymraeg).

You must register all land or property with HM Land Registry if you’ve:

bought it

been given it

inherited it

received it in exchange for other property or land

mortgaged the property

You do not usually need to register leasehold land or property if there are 7 years or less on the lease when you take ownership.

You must register your land with the Rural Land Register as well as HM Land Registry if you own agricultural land.

Your property might not be registered if you owned it before 1990 and have not mortgaged it since. Check if your property’s registered.

You must tell HM Land Registry if you transfer ownership of your registered property to someone else.

Once you’re registered

HM Land Registry publishes information online about most registered property, including:

the names of owners

the price paid for the property

a plan of the property’s boundaries

You cannot opt out of your property information being published.

If you live in Scotland or Northern Ireland

HM Land Registry only deals with land and property in England and Wales.

Scotland

Register your land or property with Registers of Scotland.

Northern Ireland

Register your land or property with Land and Property Services.

Register for the first time

Land or property must be registered for the first time if it’s unregistered when you take ownership of it or mortgage it.

Even if you do not have to register, registering voluntarily:

gives you proof of ownership

helps protect your land from fraud

makes it easier to change, sell or give your property away in the future

You can register property yourself or get a solicitor or conveyancer to do it for you.

Register land or property for the first time

Search the register to make sure your property is not already registered.

Apply for a search from the Land Charges Department to search against all previous owners since 1925. They will send you the results.

Fill in an application for first registration.

Prepare a scale plan showing where the land is outlined, if it’s not shown in the deeds.

Find the forms you need depending on your circumstances and fill out 2 copies of the list of documents form.

Find out the correct registration fee - this depends on the value of your property.

Send your documents, forms and fee to HM Land Registry.

If you bought the property

Include the same forms as for registering for the first time and a ‘transfer of whole of registered title’ form.

If you inherited the property

Include the same forms as for registering for the first time and include either:

a completed ‘transfer of whole of registered title’ form - the surviving owner needs to fill this out if they jointly owned the property and you are inheriting a share

Contact HM Land Registry if you’re unsure which form you need.

Other documents you may need

You may also need to send:

a ‘proof of identity’ form if you are not a legal professional, such as a conveyancer

a certified copy of the lease, if you’re applying to register leasehold land or property

Transfer ownership of your property

Download and fill in an application to change the register.

Fill in a certificate of identity for a private individual.

Update or correct the register

You must tell HM Land Registry if anything in the register changes or it is incorrect.

Update or correct contact addresses

You can register up to 3 addresses (including email and non-UK addresses) with HM Land Registry for each property.

To change your contact details or those of other owners or agents send a request to update registered owners’ contact address. You do not have to pay anything to do this.

Change your name

You must send HM Land Registry an application to change the register when you change your name. You do not have to pay anything to do this.

Use application form AP1 if you have any of the following documents:

an official or certified copy of a certificate showing the name change, such as a marriage or civil partnership certificate

a copy of a deed poll

a statement of truth

a statutory declaration sworn before someone able to take oaths

You must also send additional proof if you’re not sending a certificate or using a conveyancer (for example a solicitor). When you send from AP1, include both:

a filled-in confirmation of identity form in your new name

a copy of an official document in your former name, such as a passport, driving licence or utility bill

If you’ve changed your gender

Use application form CNG if you have any of the following documents:

a gender recognition certificate

a new birth certificate

a letter from a UK-based medical practitioner (such as a doctor) confirming you’ve changed gender

Send the completed form and one of the documents to the address on the form. You must send original documents, not copies.

If you’re sending a gender recognition certificate, write ‘Private and confidential’ on the envelope.

Returning to your original surname

To return to your original surname after a divorce or dissolution of a civil partnership send HM Land Registry:

application form AP1

a copy of your marriage or civil partnership certificate

HM Land Registry will let you know if they need more information.

Stop your previous name being seen on old documents

It costs:

£12 per document for electronic applications - only businesses and organisations can apply electronically, for example conveyancers

£25 per document for paper applications

You will need to fill in form EX1 and form EX1A.

Mortgage completion

You must tell HM Land Registry if a mortgage on a registered property is paid off (‘discharged’).

Usually your mortgage lender will do this for you automatically but they may send you a completed ‘cancellation of charges’ form.

Once you have this, fill in an application to ‘cancel entries relating to a charge’ and a confirmation of identity form.

Send all forms to the Citizen Centre.

HM Land Registry will update your details and tell you that the register has been updated.

Other changes

Transfer ownership of your property if you’ve:

sold it

divorced or separated and want to remove an owner

married and want to add an owner

given the property away

Send your requests

Send completed forms to the HM Land Registry Citizen Centre.

a ‘proof of identity’ form if you are not a legal professional, such as a conveyancer

When you must register

This guide is also available in Welsh (Cymraeg).

You must register all land or property with HM Land Registry if you’ve:

bought it

been given it

inherited it

received it in exchange for other property or land

mortgaged the property

You do not usually need to register leasehold land or property if there are 7 years or less on the lease when you take ownership.

You must register your land with the Rural Land Register as well as HM Land Registry if you own agricultural land.

Your property might not be registered if you owned it before 1990 and have not mortgaged it since. Check if your property’s registered.

You must tell HM Land Registry if you transfer ownership of your registered property to someone else.

Once you’re registered

HM Land Registry publishes information online about most registered property, including:

the names of owners

the price paid for the property

a plan of the property’s boundaries

You cannot opt out of your property information being published.

If you live in Scotland or Northern Ireland

HM Land Registry only deals with land and property in England and Wales.

Scotland

Register your land or property with Registers of Scotland.

Northern Ireland

Register your land or property with Land and Property Services.

Register for the first time

Land or property must be registered for the first time if it’s unregistered when you take ownership of it or mortgage it.

Even if you do not have to register, registering voluntarily:

gives you proof of ownership

helps protect your land from fraud

makes it easier to change, sell or give your property away in the future

You can register property yourself or get a solicitor or conveyancer to do it for you.

Register land or property for the first time

Search the register to make sure your property is not already registered.

Apply for a search from the Land Charges Department to search against all previous owners since 1925. They will send you the results.

Fill in an application for first registration.

Prepare a scale plan showing where the land is outlined, if it’s not shown in the deeds.

Find the forms you need depending on your circumstances and fill out 2 copies of the list of documents form.

Find out the correct registration fee - this depends on the value of your property.

Send your documents, forms and fee to HM Land Registry.

If you bought the property

Include the same forms as for registering for the first time and a ‘transfer of whole of registered title’ form.

If you inherited the property

Include the same forms as for registering for the first time and include either:

a completed ‘transfer of whole of registered title’ form - the surviving owner needs to fill this out if they jointly owned the property and you are inheriting a share

Contact HM Land Registry if you’re unsure which form you need.

Other documents you may need

You may also need to send:

a ‘proof of identity’ form if you are not a legal professional, such as a conveyancer

a certified copy of the lease, if you’re applying to register leasehold land or property

Transfer ownership of your property

Download and fill in an application to change the register.

Fill in a certificate of identity for a private individual.

Update or correct the register

You must tell HM Land Registry if anything in the register changes or it is incorrect.

Update or correct contact addresses

You can register up to 3 addresses (including email and non-UK addresses) with HM Land Registry for each property.

To change your contact details or those of other owners or agents send a request to update registered owners’ contact address. You do not have to pay anything to do this.

Change your name

You must send HM Land Registry an application to change the register when you change your name. You do not have to pay anything to do this.

Use application form AP1 if you have any of the following documents:

an official or certified copy of a certificate showing the name change, such as a marriage or civil partnership certificate

a copy of a deed poll

a statement of truth

a statutory declaration sworn before someone able to take oaths

You must also send additional proof if you’re not sending a certificate or using a conveyancer (for example a solicitor). When you send from AP1, include both:

a filled-in confirmation of identity form in your new name

a copy of an official document in your former name, such as a passport, driving licence or utility bill

If you’ve changed your gender

Use application form CNG if you have any of the following documents:

a gender recognition certificate

a new birth certificate

a letter from a UK-based medical practitioner (such as a doctor) confirming you’ve changed gender

Send the completed form and one of the documents to the address on the form. You must send original documents, not copies.

If you’re sending a gender recognition certificate, write ‘Private and confidential’ on the envelope.

Returning to your original surname

To return to your original surname after a divorce or dissolution of a civil partnership send HM Land Registry:

application form AP1

a copy of your marriage or civil partnership certificate

HM Land Registry will let you know if they need more information.

Stop your previous name being seen on old documents

It costs:

£12 per document for electronic applications - only businesses and organisations can apply electronically, for example conveyancers

£25 per document for paper applications

You will need to fill in form EX1 and form EX1A.

Mortgage completion

You must tell HM Land Registry if a mortgage on a registered property is paid off (‘discharged’).

Usually your mortgage lender will do this for you automatically but they may send you a completed ‘cancellation of charges’ form.

Once you have this, fill in an application to ‘cancel entries relating to a charge’ and a confirmation of identity form.

Send all forms to the Citizen Centre.

HM Land Registry will update your details and tell you that the register has been updated.

Other changes

Transfer ownership of your property if you’ve:

sold it

divorced or separated and want to remove an owner

married and want to add an owner

given the property away

Send your requests

Send completed forms to the HM Land Registry Citizen Centre.

When you must register

This guide is also available in Welsh (Cymraeg).

You must register all land or property with HM Land Registry if you’ve:

bought it

been given it

inherited it

received it in exchange for other property or land

mortgaged the property

You do not usually need to register leasehold land or property if there are 7 years or less on the lease when you take ownership.

You must register your land with the Rural Land Register as well as HM Land Registry if you own agricultural land.

Your property might not be registered if you owned it before 1990 and have not mortgaged it since. Check if your property’s registered.

You must tell HM Land Registry if you transfer ownership of your registered property to someone else.

Once you’re registered

HM Land Registry publishes information online about most registered property, including:

the names of owners

the price paid for the property

a plan of the property’s boundaries

You cannot opt out of your property information being published.

If you live in Scotland or Northern Ireland

HM Land Registry only deals with land and property in England and Wales.

Scotland

Register your land or property with Registers of Scotland.

Northern Ireland

Register your land or property with Land and Property Services.

Register for the first time

Land or property must be registered for the first time if it’s unregistered when you take ownership of it or mortgage it.

Even if you do not have to register, registering voluntarily:

gives you proof of ownership

helps protect your land from fraud

makes it easier to change, sell or give your property away in the future

You can register property yourself or get a solicitor or conveyancer to do it for you.

Register land or property for the first time

Search the register to make sure your property is not already registered.

Apply for a search from the Land Charges Department to search against all previous owners since 1925. They will send you the results.

Fill in an application for first registration.

Prepare a scale plan showing where the land is outlined, if it’s not shown in the deeds.

Find the forms you need depending on your circumstances and fill out 2 copies of the list of documents form.

Find out the correct registration fee - this depends on the value of your property.

Send your documents, forms and fee to HM Land Registry.

If you bought the property

Include the same forms as for registering for the first time and a ‘transfer of whole of registered title’ form.

If you inherited the property

Include the same forms as for registering for the first time and include either:

a completed ‘transfer of whole of registered title’ form - the surviving owner needs to fill this out if they jointly owned the property and you are inheriting a share

Contact HM Land Registry if you’re unsure which form you need.

Other documents you may need

You may also need to send:

a ‘proof of identity’ form if you are not a legal professional, such as a conveyancer

a certified copy of the lease, if you’re applying to register leasehold land or property

Transfer ownership of your property

Download and fill in an application to change the register.

Fill in a certificate of identity for a private individual.

Update or correct the register

You must tell HM Land Registry if anything in the register changes or it is incorrect.

Update or correct contact addresses

You can register up to 3 addresses (including email and non-UK addresses) with HM Land Registry for each property.

To change your contact details or those of other owners or agents send a request to update registered owners’ contact address. You do not have to pay anything to do this.

Change your name

You must send HM Land Registry an application to change the register when you change your name. You do not have to pay anything to do this.

How to apply depends on which documents you can send that prove your name has changed. You’ll get back any official certificates you send in after the register has been updated.

Use application form AP1 if you have any of the following documents:

an official or certified copy of a certificate showing the name change, such as a marriage or civil partnership certificate

a copy of a deed poll

a statement of truth

a statutory declaration sworn before someone able to take oaths

You must also send additional proof if you’re not sending a certificate or using a conveyancer (for example a solicitor). When you send from AP1, include both:

a filled-in confirmation of identity form in your new name

a copy of an official document in your former name, such as a passport, driving licence or utility bill

If you’ve changed your gender

Use application form CNG if you have any of the following documents:

a gender recognition certificate

a new birth certificate

a letter from a UK-based medical practitioner (such as a doctor) confirming you’ve changed gender

Send the completed form and one of the documents to the address on the form. You must send original documents, not copies.

If you’re sending a gender recognition certificate, write ‘Private and confidential’ on the envelope.

Returning to your original surname

To return to your original surname after a divorce or dissolution of a civil partnership send HM Land Registry:

application form AP1

a copy of your marriage or civil partnership certificate

HM Land Registry will let you know if they need more information.

Stop your previous name being seen on old documents

It costs:

£12 per document for electronic applications - only businesses and organisations can apply electronically, for example conveyancers

£25 per document for paper applications

You will need to fill in form EX1 and form EX1A.

Mortgage completion

You must tell HM Land Registry if a mortgage on a registered property is paid off (‘discharged’).

Usually your mortgage lender will do this for you automatically but they may send you a completed ‘cancellation of charges’ form.

Once you have this, fill in an application to ‘cancel entries relating to a charge’ and a confirmation of identity form.

Send all forms to the Citizen Centre.

HM Land Registry will update your details and tell you that the register has been updated.

Other changes

Transfer ownership of your property if you’ve:

sold it

divorced or separated and want to remove an owner

married and want to add an owner

given the property away

Send your requests

Send completed forms to the HM Land Registry Citizen Centre.

When you must register

This guide is also available in Welsh (Cymraeg).

You must register all land or property with HM Land Registry if you’ve:

bought it

been given it

inherited it

received it in exchange for other property or land

mortgaged the property

You do not usually need to register leasehold land or property if there are 7 years or less on the lease when you take ownership.

You must register your land with the Rural Land Register as well as HM Land Registry if you own agricultural land.

Your property might not be registered if you owned it before 1990 and have not mortgaged it since. Check if your property’s registered.

You must tell HM Land Registry if you transfer ownership of your registered property to someone else.

Once you’re registered

HM Land Registry publishes information online about most registered property, including:

the names of owners

the price paid for the property

a plan of the property’s boundaries

You cannot opt out of your property information being published.

If you live in Scotland or Northern Ireland

HM Land Registry only deals with land and property in England and Wales.

Scotland

Register your land or property with Registers of Scotland.

Northern Ireland

Register your land or property with Land and Property Services.

Register for the first time

Land or property must be registered for the first time if it’s unregistered when you take ownership of it or mortgage it.

Even if you do not have to register, registering voluntarily:

gives you proof of ownership

helps protect your land from fraud

makes it easier to change, sell or give your property away in the future

You can register property yourself or get a solicitor or conveyancer to do it for you.

Register land or property for the first time

Search the register to make sure your property is not already registered.

Apply for a search from the Land Charges Department to search against all previous owners since 1925. They will send you the results.

Fill in an application for first registration.

Prepare a scale plan showing where the land is outlined, if it’s not shown in the deeds.

Find the forms you need depending on your circumstances and fill out 2 copies of the list of documents form.

Find out the correct registration fee - this depends on the value of your property.

Send your documents, forms and fee to HM Land Registry.

If you bought the property

Include the same forms as for registering for the first time and a ‘transfer of whole of registered title’ form.

If you inherited the property

Include the same forms as for registering for the first time and include either:

a completed ‘transfer of whole of registered title’ form - the surviving owner needs to fill this out if they jointly owned the property and you are inheriting a share

Contact HM Land Registry if you’re unsure which form you need.

Other documents you may need

You may also need to send:

a ‘proof of identity’ form if you are not a legal professional, such as a conveyancer

a certified copy of the lease, if you’re applying to register leasehold land or property

Transfer ownership of your property

Download and fill in an application to change the register.

Fill in a certificate of identity for a private individual.

Update or correct the register

You must tell HM Land Registry if anything in the register changes or it is incorrect.

Update or correct contact addresses

You can register up to 3 addresses (including email and non-UK addresses) with HM Land Registry for each property.

To change your contact details or those of other owners or agents send a request to update registered owners’ contact address. You do not have to pay anything to do this.

Change your name

You must send HM Land Registry an application to change the register when you change your name. You do not have to pay anything to do this.

How to apply depends on which documents you can send that prove your name has changed. You’ll get back any official certificates you send in after the register has been updated.

Use application form AP1 if you have any of the following documents:

an official or certified copy of a certificate showing the name change, such as a marriage or civil partnership certificate

a copy of a deed poll

a statement of truth

a statutory declaration sworn before someone able to take oaths

You must also send additional proof if you’re not sending a certificate or using a conveyancer (for example a solicitor). When you send from AP1, include both:

a filled-in confirmation of identity form in your new name

a copy of an official document in your former name, such as a passport, driving licence or utility bill

If you’ve changed your gender

Use application form CNG if you have any of the following documents:

a gender recognition certificate

a new birth certificate

a letter from a UK-based medical practitioner (such as a doctor) confirming you’ve changed gender

Send the completed form and one of the documents to the address on the form. You must send original documents, not copies.

If you’re sending a gender recognition certificate, write ‘Private and confidential’ on the envelope.

Returning to your original surname

To return to your original surname after a divorce or dissolution of a civil partnership send HM Land Registry:

application form AP1

a copy of your marriage or civil partnership certificate

HM Land Registry will let you know if they need more information.

Stop your previous name being seen on old documents

It costs:

£12 per document for electronic applications - only businesses and organisations can apply electronically, for example conveyancers

£25 per document for paper applications

You will need to fill in form EX1 and form EX1A.

Mortgage completion

You must tell HM Land Registry if a mortgage on a registered property is paid off (‘discharged’).

Usually your mortgage lender will do this for you automatically but they may send you a completed ‘cancellation of charges’ form.

Once you have this, fill in an application to ‘cancel entries relating to a charge’ and a confirmation of identity form.

Send all forms to the Citizen Centre.

HM Land Registry will update your details and tell you that the register has been updated.

Other changes

Transfer ownership of your property if you’ve:

sold it

divorced or separated and want to remove an owner

married and want to add an owner

given the property away

Send your requests

Send completed forms to the HM Land Registry Citizen Centre.

a certified copy of the lease, if you’re applying to register leasehold land or property

When you must register

This guide is also available in Welsh (Cymraeg).

You must register all land or property with HM Land Registry if you’ve:

bought it

been given it

inherited it

received it in exchange for other property or land

mortgaged the property

You do not usually need to register leasehold land or property if there are 7 years or less on the lease when you take ownership.

You must register your land with the Rural Land Register as well as HM Land Registry if you own agricultural land.

Your property might not be registered if you owned it before 1990 and have not mortgaged it since. Check if your property’s registered.

You must tell HM Land Registry if you transfer ownership of your registered property to someone else.

Once you’re registered

HM Land Registry publishes information online about most registered property, including:

the names of owners

the price paid for the property

a plan of the property’s boundaries

You cannot opt out of your property information being published.

If you live in Scotland or Northern Ireland

HM Land Registry only deals with land and property in England and Wales.

Scotland

Register your land or property with Registers of Scotland.

Northern Ireland

Register your land or property with Land and Property Services.

Register for the first time

Land or property must be registered for the first time if it’s unregistered when you take ownership of it or mortgage it.

Even if you do not have to register, registering voluntarily:

gives you proof of ownership

helps protect your land from fraud

makes it easier to change, sell or give your property away in the future

You can register property yourself or get a solicitor or conveyancer to do it for you.

Register land or property for the first time

Search the register to make sure your property is not already registered.

Apply for a search from the Land Charges Department to search against all previous owners since 1925. They will send you the results.

Fill in an application for first registration.

Prepare a scale plan showing where the land is outlined, if it’s not shown in the deeds.

Find the forms you need depending on your circumstances and fill out 2 copies of the list of documents form.

Find out the correct registration fee - this depends on the value of your property.

Send your documents, forms and fee to HM Land Registry.

If you bought the property

Include the same forms as for registering for the first time and a ‘transfer of whole of registered title’ form.

If you inherited the property

Include the same forms as for registering for the first time and include either:

a completed ‘transfer of whole of registered title’ form - the surviving owner needs to fill this out if they jointly owned the property and you are inheriting a share

Contact HM Land Registry if you’re unsure which form you need.

Other documents you may need

You may also need to send:

a ‘proof of identity’ form if you are not a legal professional, such as a conveyancer

a certified copy of the lease, if you’re applying to register leasehold land or property

Transfer ownership of your property

Download and fill in an application to change the register.

Fill in a certificate of identity for a private individual.

Update or correct the register

You must tell HM Land Registry if anything in the register changes or it is incorrect.

Update or correct contact addresses

You can register up to 3 addresses (including email and non-UK addresses) with HM Land Registry for each property.

To change your contact details or those of other owners or agents send a request to update registered owners’ contact address. You do not have to pay anything to do this.

Change your name

You must send HM Land Registry an application to change the register when you change your name. You do not have to pay anything to do this.

How to apply depends on which documents you can send that prove your name has changed. You’ll get back any official certificates you send in after the register has been updated.

Use application form AP1 if you have any of the following documents:

an official or certified copy of a certificate showing the name change, such as a marriage or civil partnership certificate

a copy of a deed poll

a statement of truth

a statutory declaration sworn before someone able to take oaths

You must also send additional proof if you’re not sending a certificate or using a conveyancer (for example a solicitor). When you send from AP1, include both:

a filled-in confirmation of identity form in your new name

a copy of an official document in your former name, such as a passport, driving licence or utility bill

If you’ve changed your gender

Use application form CNG if you have any of the following documents:

a gender recognition certificate

a new birth certificate

a letter from a UK-based medical practitioner (such as a doctor) confirming you’ve changed gender

Send the completed form and one of the documents to the address on the form. You must send original documents, not copies.

If you’re sending a gender recognition certificate, write ‘Private and confidential’ on the envelope.

Returning to your original surname

To return to your original surname after a divorce or dissolution of a civil partnership send HM Land Registry:

application form AP1

a copy of your marriage or civil partnership certificate

HM Land Registry will let you know if they need more information.

Stop your previous name being seen on old documents

It costs:

£12 per document for electronic applications - only businesses and organisations can apply electronically, for example conveyancers

£25 per document for paper applications

You will need to fill in form EX1 and form EX1A.

Mortgage completion

You must tell HM Land Registry if a mortgage on a registered property is paid off (‘discharged’).

Usually your mortgage lender will do this for you automatically but they may send you a completed ‘cancellation of charges’ form.

Once you have this, fill in an application to ‘cancel entries relating to a charge’ and a confirmation of identity form.

Send all forms to the Citizen Centre.

HM Land Registry will update your details and tell you that the register has been updated.

Other changes

Transfer ownership of your property if you’ve:

sold it

divorced or separated and want to remove an owner

married and want to add an owner

given the property away

Send your requests

Send completed forms to the HM Land Registry Citizen Centre.


I help to run a registered charity providing free (or heavily subsidised) veterinary treatment to dogs and cats. One of our most common treatments is the implantation of microchips, which we import from a supplier outside the UK. We are VAT registered. What (if any) rate of VAT should be payable on these microchips?

As a charity you do not pay VAT when you buy some goods and services.

VAT for charities

Overview

Community amateur sports clubs (CASCs) do not qualify for the same VAT reliefs as charities.

How to get VAT relief

You must prove to the person who’s selling the goods or services to you that you’re eligible for relief. You do not need to be registered for VAT.

When you must register for VAT

You must register for VAT if your charity’s VAT taxable turnover (the total value of everything you sell that isn’t exempt from VAT) is more than £85,000.

You can choose to register if it’s below this, for example if you want to reclaim VAT on your supplies.

Get help with VAT

Contact HM Revenue and Customs (HMRC) if you have questions about VAT for your charity.

What qualifies for VAT relief

Charities pay VAT on all standard-rated goods and services they buy from VAT-registered businesses. They pay VAT at a reduced rate (5%) or the ‘zero rate’ on some goods and services.

What qualifies for the reduced rate

Your charity pays 5% VAT on fuel and power if they’re for:

residential accommodation (for example, a children’s home or care home for the elderly)

charitable non-business activities (for example, free daycare for disabled people)

small-scale use (up to 1,000 kilowatt hours of electricity a month or a delivery of 2,300 litres of gas oil)

If less than 60% of the fuel and power is for something that qualifies, you’ll pay the reduced rate of VAT on the qualifying part and the standard rate (20%) on the rest.

Qualifying fuel and power includes gases, electricity, oils and solid fuels (such as coal). It does not include vehicle fuel.

What qualifies for the zero rate

Find out about the conditions you must meet so that your charity pays no VAT (the zero rate) when you buy:

advertising and items for collecting donations

aids for disabled people

construction services

drugs and chemicals

equipment for making ‘talking’ books and newspapers

lifeboats and associated equipment, including fuel

medicine or ingredients for medicine

resuscitation training models

medical, veterinary and scientific equipment

ambulances

goods for disabled people

motor vehicles designed or adapted for a disability

rescue equipment

VAT-free goods from outside the UK

Charities do not pay VAT on goods imported from outside the UK as long as they’re benefiting people in need by providing:

basic necessities

equipment and office materials to help run your organisation for the benefit of people in need

goods to be used or sold at charity events

You can check which goods you can claim VAT relief for, as well as how to claim.

How to claim VAT relief

To get VAT relief you must give your supplier:

evidence that you’re a charity

a written declaration or ‘certificate’ confirming that you’re eligible for the relief

Evidence of charitable status

This can be either your:

Charity Commission registration number

letter of recognition from HM Revenue and Customs (HMRC)

Scottish and Northern Irish charities must provide their letter of recognition from HMRC.

Written declaration

You must give your supplier an eligibility declaration or certificate when they sell you goods or services at zero rate VAT. There are examples of declarations and certificates for different goods.

If you’re buying building or construction services at zero VAT, the certificate must follow a set format.

The written declaration or certificate should be separate from the order form or invoice for the goods or services your charity is buying.

Charities and VAT registration

As a charity, you must register for VAT with HM Revenue and Customs (HMRC) if your VAT taxable turnover is more than £85,000.

You can choose to register if it’s below this, for example to reclaim VAT on your supplies.

If you’re registered for VAT you must send a return every 3 months.

Work out your taxable turnover

To work out your VAT taxable turnover add up the total value of everything you sell in a 12-month period that is not:

exempt from VAT

outside the scope of VAT

Check what VAT rate applies to your charity’s activities.

Exempt from VAT

You cannot charge VAT on exempt goods and services (such as the provision of welfare services). You cannot normally reclaim VAT on any goods and services purchased in relation to an exempt business activity.

You cannot register for VAT if all your business activities are exempt from VAT.

Outside the scope of VAT

Income from non-business activities is ‘outside the scope’ of VAT (you cannot charge or reclaim VAT on them). This includes:

donations where nothing is given in return

grant funding given to support your charitable activities where nothing is given in return

activities where your organisation does not make a charge

Read more about what counts as a business activity.

Charging VAT

Once you’ve registered you must charge VAT at the correct rate on everything you supply.

Reclaiming VAT

If you’re registered you may be able to reclaim VAT when you file your VAT Return.

You can reclaim the VAT you were charged on goods and services relating to your taxable business activities.

Exports outside the UK

If you supply goods outside the UK free of charge (for example as aid), you can treat this as a zero-rate business activity (0% VAT) so you can reclaim the VAT on any associated costs.

VAT for charities

Overview

As a charity you do not pay VAT when you buy some goods and services.

Community amateur sports clubs (CASCs) do not qualify for the same VAT reliefs as charities.

How to get VAT relief

When you must register for VAT

You can choose to register if it’s below this, for example if you want to reclaim VAT on your supplies.

Get help with VAT

Contact HM Revenue and Customs (HMRC) if you have questions about VAT for your charity.

What qualifies for VAT relief

What qualifies for the reduced rate

Your charity pays 5% VAT on fuel and power if they’re for:

residential accommodation (for example, a children’s home or care home for the elderly)

charitable non-business activities (for example, free daycare for disabled people)

small-scale use (up to 1,000 kilowatt hours of electricity a month or a delivery of 2,300 litres of gas oil)

Qualifying fuel and power includes gases, electricity, oils and solid fuels (such as coal). It does not include vehicle fuel.

What qualifies for the zero rate

Find out about the conditions you must meet so that your charity pays no VAT (the zero rate) when you buy:

advertising and items for collecting donations

aids for disabled people

construction services

drugs and chemicals

equipment for making ‘talking’ books and newspapers

lifeboats and associated equipment, including fuel

medicine or ingredients for medicine

resuscitation training models

medical, veterinary and scientific equipment

ambulances

goods for disabled people

motor vehicles designed or adapted for a disability

rescue equipment

VAT-free goods from outside the UK

Charities do not pay VAT on goods imported from outside the UK as long as they’re benefiting people in need by providing:

basic necessities

equipment and office materials to help run your organisation for the benefit of people in need

goods to be used or sold at charity events

You can check which goods you can claim VAT relief for, as well as how to claim.

How to claim VAT relief

To get VAT relief you must give your supplier:

evidence that you’re a charity

a written declaration or ‘certificate’ confirming that you’re eligible for the relief

Evidence of charitable status

This can be either your:

Charity Commission registration number

letter of recognition from HM Revenue and Customs (HMRC)

Scottish and Northern Irish charities must provide their letter of recognition from HMRC.

Written declaration

If you’re buying building or construction services at zero VAT, the certificate must follow a set format.

Charities and VAT registration

As a charity, you must register for VAT with HM Revenue and Customs (HMRC) if your VAT taxable turnover is more than £85,000.

You can choose to register if it’s below this, for example to reclaim VAT on your supplies.

If you’re registered for VAT you must send a return every 3 months.

Work out your taxable turnover

To work out your VAT taxable turnover add up the total value of everything you sell in a 12-month period that is not:

exempt from VAT

outside the scope of VAT

Check what VAT rate applies to your charity’s activities.

Exempt from VAT

You cannot register for VAT if all your business activities are exempt from VAT.

Outside the scope of VAT

Income from non-business activities is ‘outside the scope’ of VAT (you cannot charge or reclaim VAT on them). This includes:

donations where nothing is given in return

grant funding given to support your charitable activities where nothing is given in return

activities where your organisation does not make a charge

Read more about what counts as a business activity.

Charging VAT

Once you’ve registered you must charge VAT at the correct rate on everything you supply.

Reclaiming VAT

If you’re registered you may be able to reclaim VAT when you file your VAT Return.

You can reclaim the VAT you were charged on goods and services relating to your taxable business activities.

Exports outside the UK

What qualifies for the zero rate

VAT for charities

Overview

As a charity you do not pay VAT when you buy some goods and services.

Community amateur sports clubs (CASCs) do not qualify for the same VAT reliefs as charities.

How to get VAT relief

When you must register for VAT

You can choose to register if it’s below this, for example if you want to reclaim VAT on your supplies.

Get help with VAT

Contact HM Revenue and Customs (HMRC) if you have questions about VAT for your charity.

What qualifies for VAT relief

What qualifies for the reduced rate

Your charity pays 5% VAT on fuel and power if they’re for:

residential accommodation (for example, a children’s home or care home for the elderly)

charitable non-business activities (for example, free daycare for disabled people)

small-scale use (up to 1,000 kilowatt hours of electricity a month or a delivery of 2,300 litres of gas oil)

Qualifying fuel and power includes gases, electricity, oils and solid fuels (such as coal). It does not include vehicle fuel.

What qualifies for the zero rate

Find out about the conditions you must meet so that your charity pays no VAT (the zero rate) when you buy:

advertising and items for collecting donations

aids for disabled people

construction services

drugs and chemicals

equipment for making ‘talking’ books and newspapers

lifeboats and associated equipment, including fuel

medicine or ingredients for medicine

resuscitation training models

medical, veterinary and scientific equipment

ambulances

goods for disabled people

motor vehicles designed or adapted for a disability

rescue equipment

VAT-free goods from outside the UK

Charities do not pay VAT on goods imported from outside the UK as long as they’re benefiting people in need by providing:

basic necessities

equipment and office materials to help run your organisation for the benefit of people in need

goods to be used or sold at charity events

You can check which goods you can claim VAT relief for, as well as how to claim.

How to claim VAT relief

To get VAT relief you must give your supplier:

evidence that you’re a charity

a written declaration or ‘certificate’ confirming that you’re eligible for the relief

Evidence of charitable status

This can be either your:

Charity Commission registration number

letter of recognition from HM Revenue and Customs (HMRC)

Scottish and Northern Irish charities must provide their letter of recognition from HMRC.

Written declaration

If you’re buying building or construction services at zero VAT, the certificate must follow a set format.

Charities and VAT registration

As a charity, you must register for VAT with HM Revenue and Customs (HMRC) if your VAT taxable turnover is more than £85,000.

You can choose to register if it’s below this, for example to reclaim VAT on your supplies.

If you’re registered for VAT you must send a return every 3 months.

Work out your taxable turnover

To work out your VAT taxable turnover add up the total value of everything you sell in a 12-month period that is not:

exempt from VAT

outside the scope of VAT

Check what VAT rate applies to your charity’s activities.

Exempt from VAT

You cannot register for VAT if all your business activities are exempt from VAT.

Outside the scope of VAT

Income from non-business activities is ‘outside the scope’ of VAT (you cannot charge or reclaim VAT on them). This includes:

donations where nothing is given in return

grant funding given to support your charitable activities where nothing is given in return

activities where your organisation does not make a charge

Read more about what counts as a business activity.

Charging VAT

Once you’ve registered you must charge VAT at the correct rate on everything you supply.

Reclaiming VAT

If you’re registered you may be able to reclaim VAT when you file your VAT Return.

You can reclaim the VAT you were charged on goods and services relating to your taxable business activities.

Exports outside the UK

Find out about the conditions you must meet so that your charity pays no VAT (the zero rate) when you buy:

VAT for charities

Overview

As a charity you do not pay VAT when you buy some goods and services.

Community amateur sports clubs (CASCs) do not qualify for the same VAT reliefs as charities.

How to get VAT relief

When you must register for VAT

You can choose to register if it’s below this, for example if you want to reclaim VAT on your supplies.

Get help with VAT

Contact HM Revenue and Customs (HMRC) if you have questions about VAT for your charity.

What qualifies for VAT relief

What qualifies for the reduced rate

Your charity pays 5% VAT on fuel and power if they’re for:

residential accommodation (for example, a children’s home or care home for the elderly)

charitable non-business activities (for example, free daycare for disabled people)

small-scale use (up to 1,000 kilowatt hours of electricity a month or a delivery of 2,300 litres of gas oil)

Qualifying fuel and power includes gases, electricity, oils and solid fuels (such as coal). It does not include vehicle fuel.

What qualifies for the zero rate

advertising and items for collecting donations

aids for disabled people

construction services

drugs and chemicals

equipment for making ‘talking’ books and newspapers

lifeboats and associated equipment, including fuel

medicine or ingredients for medicine

resuscitation training models

medical, veterinary and scientific equipment

ambulances

goods for disabled people

motor vehicles designed or adapted for a disability

rescue equipment

VAT-free goods from outside the UK

Charities do not pay VAT on goods imported from outside the UK as long as they’re benefiting people in need by providing:

basic necessities

equipment and office materials to help run your organisation for the benefit of people in need

goods to be used or sold at charity events

You can check which goods you can claim VAT relief for, as well as how to claim.

How to claim VAT relief

To get VAT relief you must give your supplier:

evidence that you’re a charity

a written declaration or ‘certificate’ confirming that you’re eligible for the relief

Evidence of charitable status

This can be either your:

Charity Commission registration number

letter of recognition from HM Revenue and Customs (HMRC)

Scottish and Northern Irish charities must provide their letter of recognition from HMRC.

Written declaration

If you’re buying building or construction services at zero VAT, the certificate must follow a set format.

Charities and VAT registration

As a charity, you must register for VAT with HM Revenue and Customs (HMRC) if your VAT taxable turnover is more than £85,000.

You can choose to register if it’s below this, for example to reclaim VAT on your supplies.

If you’re registered for VAT you must send a return every 3 months.

Work out your taxable turnover

To work out your VAT taxable turnover add up the total value of everything you sell in a 12-month period that is not:

exempt from VAT

outside the scope of VAT

Check what VAT rate applies to your charity’s activities.

Exempt from VAT

You cannot register for VAT if all your business activities are exempt from VAT.

Outside the scope of VAT

Income from non-business activities is ‘outside the scope’ of VAT (you cannot charge or reclaim VAT on them). This includes:

donations where nothing is given in return

grant funding given to support your charitable activities where nothing is given in return

activities where your organisation does not make a charge

Read more about what counts as a business activity.

Charging VAT

Once you’ve registered you must charge VAT at the correct rate on everything you supply.

Reclaiming VAT

If you’re registered you may be able to reclaim VAT when you file your VAT Return.

You can reclaim the VAT you were charged on goods and services relating to your taxable business activities.

Exports outside the UK

medical, veterinary and scientific equipment

VAT for charities

Overview

As a charity you do not pay VAT when you buy some goods and services.

Community amateur sports clubs (CASCs) do not qualify for the same VAT reliefs as charities.

How to get VAT relief

When you must register for VAT

You can choose to register if it’s below this, for example if you want to reclaim VAT on your supplies.

Get help with VAT

Contact HM Revenue and Customs (HMRC) if you have questions about VAT for your charity.

What qualifies for VAT relief

What qualifies for the reduced rate

Your charity pays 5% VAT on fuel and power if they’re for:

residential accommodation (for example, a children’s home or care home for the elderly)

charitable non-business activities (for example, free daycare for disabled people)

small-scale use (up to 1,000 kilowatt hours of electricity a month or a delivery of 2,300 litres of gas oil)

Qualifying fuel and power includes gases, electricity, oils and solid fuels (such as coal). It does not include vehicle fuel.

What qualifies for the zero rate

Find out about the conditions you must meet so that your charity pays no VAT (the zero rate) when you buy:

advertising and items for collecting donations

aids for disabled people

construction services

drugs and chemicals

equipment for making ‘talking’ books and newspapers

lifeboats and associated equipment, including fuel

medicine or ingredients for medicine

resuscitation training models

medical, veterinary and scientific equipment

ambulances

goods for disabled people

motor vehicles designed or adapted for a disability

rescue equipment

VAT-free goods from outside the UK

Charities do not pay VAT on goods imported from outside the UK as long as they’re benefiting people in need by providing:

basic necessities

equipment and office materials to help run your organisation for the benefit of people in need

goods to be used or sold at charity events

You can check which goods you can claim VAT relief for, as well as how to claim.

How to claim VAT relief

To get VAT relief you must give your supplier:

evidence that you’re a charity

a written declaration or ‘certificate’ confirming that you’re eligible for the relief

Evidence of charitable status

This can be either your:

Charity Commission registration number

letter of recognition from HM Revenue and Customs (HMRC)

Scottish and Northern Irish charities must provide their letter of recognition from HMRC.

Written declaration

If you’re buying building or construction services at zero VAT, the certificate must follow a set format.

Charities and VAT registration

As a charity, you must register for VAT with HM Revenue and Customs (HMRC) if your VAT taxable turnover is more than £85,000.

You can choose to register if it’s below this, for example to reclaim VAT on your supplies.

If you’re registered for VAT you must send a return every 3 months.

Work out your taxable turnover

To work out your VAT taxable turnover add up the total value of everything you sell in a 12-month period that is not:

exempt from VAT

outside the scope of VAT

Check what VAT rate applies to your charity’s activities.

Exempt from VAT

You cannot register for VAT if all your business activities are exempt from VAT.

Outside the scope of VAT

Income from non-business activities is ‘outside the scope’ of VAT (you cannot charge or reclaim VAT on them). This includes:

donations where nothing is given in return

grant funding given to support your charitable activities where nothing is given in return

activities where your organisation does not make a charge

Read more about what counts as a business activity.

Charging VAT

Once you’ve registered you must charge VAT at the correct rate on everything you supply.

Reclaiming VAT

If you’re registered you may be able to reclaim VAT when you file your VAT Return.

You can reclaim the VAT you were charged on goods and services relating to your taxable business activities.

Exports outside the UK

Charities do not pay VAT on goods imported from outside the UK as long as they’re benefiting people in need by providing:

VAT for charities

Overview

As a charity you do not pay VAT when you buy some goods and services.

Community amateur sports clubs (CASCs) do not qualify for the same VAT reliefs as charities.

How to get VAT relief

When you must register for VAT

You can choose to register if it’s below this, for example if you want to reclaim VAT on your supplies.

Get help with VAT

Contact HM Revenue and Customs (HMRC) if you have questions about VAT for your charity.

What qualifies for VAT relief

What qualifies for the reduced rate

Your charity pays 5% VAT on fuel and power if they’re for:

residential accommodation (for example, a children’s home or care home for the elderly)

charitable non-business activities (for example, free daycare for disabled people)

small-scale use (up to 1,000 kilowatt hours of electricity a month or a delivery of 2,300 litres of gas oil)

Qualifying fuel and power includes gases, electricity, oils and solid fuels (such as coal). It does not include vehicle fuel.

What qualifies for the zero rate

Find out about the conditions you must meet so that your charity pays no VAT (the zero rate) when you buy:

advertising and items for collecting donations

aids for disabled people

construction services

drugs and chemicals

equipment for making ‘talking’ books and newspapers

lifeboats and associated equipment, including fuel

medicine or ingredients for medicine

resuscitation training models

medical, veterinary and scientific equipment

ambulances

goods for disabled people

motor vehicles designed or adapted for a disability

rescue equipment

VAT-free goods from outside the UK

Charities do not pay VAT on goods imported from outside the UK as long as they’re benefiting people in need by providing:

basic necessities

equipment and office materials to help run your organisation for the benefit of people in need

goods to be used or sold at charity events

You can check which goods you can claim VAT relief for, as well as how to claim.

How to claim VAT relief

To get VAT relief you must give your supplier:

evidence that you’re a charity

a written declaration or ‘certificate’ confirming that you’re eligible for the relief

Evidence of charitable status

This can be either your:

Charity Commission registration number

letter of recognition from HM Revenue and Customs (HMRC)

Scottish and Northern Irish charities must provide their letter of recognition from HMRC.

Written declaration

If you’re buying building or construction services at zero VAT, the certificate must follow a set format.

Charities and VAT registration

As a charity, you must register for VAT with HM Revenue and Customs (HMRC) if your VAT taxable turnover is more than £85,000.

You can choose to register if it’s below this, for example to reclaim VAT on your supplies.

If you’re registered for VAT you must send a return every 3 months.

Work out your taxable turnover

To work out your VAT taxable turnover add up the total value of everything you sell in a 12-month period that is not:

exempt from VAT

outside the scope of VAT

Check what VAT rate applies to your charity’s activities.

Exempt from VAT

You cannot register for VAT if all your business activities are exempt from VAT.

Outside the scope of VAT

Income from non-business activities is ‘outside the scope’ of VAT (you cannot charge or reclaim VAT on them). This includes:

donations where nothing is given in return

grant funding given to support your charitable activities where nothing is given in return

activities where your organisation does not make a charge

Read more about what counts as a business activity.

Charging VAT

Once you’ve registered you must charge VAT at the correct rate on everything you supply.

Reclaiming VAT

If you’re registered you may be able to reclaim VAT when you file your VAT Return.

You can reclaim the VAT you were charged on goods and services relating to your taxable business activities.

Exports outside the UK

basic necessities

VAT for charities

Overview

As a charity you do not pay VAT when you buy some goods and services.

Community amateur sports clubs (CASCs) do not qualify for the same VAT reliefs as charities.

How to get VAT relief

When you must register for VAT

You can choose to register if it’s below this, for example if you want to reclaim VAT on your supplies.

Get help with VAT

Contact HM Revenue and Customs (HMRC) if you have questions about VAT for your charity.

What qualifies for VAT relief

What qualifies for the reduced rate

Your charity pays 5% VAT on fuel and power if they’re for:

residential accommodation (for example, a children’s home or care home for the elderly)

charitable non-business activities (for example, free daycare for disabled people)

small-scale use (up to 1,000 kilowatt hours of electricity a month or a delivery of 2,300 litres of gas oil)

Qualifying fuel and power includes gases, electricity, oils and solid fuels (such as coal). It does not include vehicle fuel.

What qualifies for the zero rate

Find out about the conditions you must meet so that your charity pays no VAT (the zero rate) when you buy:

advertising and items for collecting donations

aids for disabled people

construction services

drugs and chemicals

equipment for making ‘talking’ books and newspapers

lifeboats and associated equipment, including fuel

medicine or ingredients for medicine

resuscitation training models

medical, veterinary and scientific equipment

ambulances

goods for disabled people

motor vehicles designed or adapted for a disability

rescue equipment

VAT-free goods from outside the UK

Charities do not pay VAT on goods imported from outside the UK as long as they’re benefiting people in need by providing:

basic necessities

equipment and office materials to help run your organisation for the benefit of people in need

goods to be used or sold at charity events

You can check which goods you can claim VAT relief for, as well as how to claim.

How to claim VAT relief

To get VAT relief you must give your supplier:

evidence that you’re a charity

a written declaration or ‘certificate’ confirming that you’re eligible for the relief

Evidence of charitable status

This can be either your:

Charity Commission registration number

letter of recognition from HM Revenue and Customs (HMRC)

Scottish and Northern Irish charities must provide their letter of recognition from HMRC.

Written declaration

If you’re buying building or construction services at zero VAT, the certificate must follow a set format.

Charities and VAT registration

As a charity, you must register for VAT with HM Revenue and Customs (HMRC) if your VAT taxable turnover is more than £85,000.

You can choose to register if it’s below this, for example to reclaim VAT on your supplies.

If you’re registered for VAT you must send a return every 3 months.

Work out your taxable turnover

To work out your VAT taxable turnover add up the total value of everything you sell in a 12-month period that is not:

exempt from VAT

outside the scope of VAT

Check what VAT rate applies to your charity’s activities.

Exempt from VAT

You cannot register for VAT if all your business activities are exempt from VAT.

Outside the scope of VAT

Income from non-business activities is ‘outside the scope’ of VAT (you cannot charge or reclaim VAT on them). This includes:

donations where nothing is given in return

grant funding given to support your charitable activities where nothing is given in return

activities where your organisation does not make a charge

Read more about what counts as a business activity.

Charging VAT

Once you’ve registered you must charge VAT at the correct rate on everything you supply.

Reclaiming VAT

If you’re registered you may be able to reclaim VAT when you file your VAT Return.

You can reclaim the VAT you were charged on goods and services relating to your taxable business activities.

Exports outside the UK

equipment and office materials to help run your organisation for the benefit of people in need

VAT for charities

Overview

As a charity you do not pay VAT when you buy some goods and services.

Community amateur sports clubs (CASCs) do not qualify for the same VAT reliefs as charities.

How to get VAT relief

When you must register for VAT

You can choose to register if it’s below this, for example if you want to reclaim VAT on your supplies.

Get help with VAT

Contact HM Revenue and Customs (HMRC) if you have questions about VAT for your charity.

What qualifies for VAT relief

What qualifies for the reduced rate

Your charity pays 5% VAT on fuel and power if they’re for:

residential accommodation (for example, a children’s home or care home for the elderly)

charitable non-business activities (for example, free daycare for disabled people)

small-scale use (up to 1,000 kilowatt hours of electricity a month or a delivery of 2,300 litres of gas oil)

Qualifying fuel and power includes gases, electricity, oils and solid fuels (such as coal). It does not include vehicle fuel.

What qualifies for the zero rate

Find out about the conditions you must meet so that your charity pays no VAT (the zero rate) when you buy:

advertising and items for collecting donations

aids for disabled people

construction services

drugs and chemicals

equipment for making ‘talking’ books and newspapers

lifeboats and associated equipment, including fuel

medicine or ingredients for medicine

resuscitation training models

medical, veterinary and scientific equipment

ambulances

goods for disabled people

motor vehicles designed or adapted for a disability

rescue equipment

VAT-free goods from outside the UK

Charities do not pay VAT on goods imported from outside the UK as long as they’re benefiting people in need by providing:

basic necessities

equipment and office materials to help run your organisation for the benefit of people in need

goods to be used or sold at charity events

You can check which goods you can claim VAT relief for, as well as how to claim.

How to claim VAT relief

To get VAT relief you must give your supplier:

evidence that you’re a charity

a written declaration or ‘certificate’ confirming that you’re eligible for the relief

Evidence of charitable status

This can be either your:

Charity Commission registration number

letter of recognition from HM Revenue and Customs (HMRC)

Scottish and Northern Irish charities must provide their letter of recognition from HMRC.

Written declaration

If you’re buying building or construction services at zero VAT, the certificate must follow a set format.

Charities and VAT registration

As a charity, you must register for VAT with HM Revenue and Customs (HMRC) if your VAT taxable turnover is more than £85,000.

You can choose to register if it’s below this, for example to reclaim VAT on your supplies.

If you’re registered for VAT you must send a return every 3 months.

Work out your taxable turnover

To work out your VAT taxable turnover add up the total value of everything you sell in a 12-month period that is not:

exempt from VAT

outside the scope of VAT

Check what VAT rate applies to your charity’s activities.

Exempt from VAT

You cannot register for VAT if all your business activities are exempt from VAT.

Outside the scope of VAT

Income from non-business activities is ‘outside the scope’ of VAT (you cannot charge or reclaim VAT on them). This includes:

donations where nothing is given in return

grant funding given to support your charitable activities where nothing is given in return

activities where your organisation does not make a charge

Read more about what counts as a business activity.

Charging VAT

Once you’ve registered you must charge VAT at the correct rate on everything you supply.

Reclaiming VAT

If you’re registered you may be able to reclaim VAT when you file your VAT Return.

You can reclaim the VAT you were charged on goods and services relating to your taxable business activities.

Exports outside the UK