I have realised that my income from self employment has actually been £150,000 instead of £148,000 and my self assessment was slightly wrong. What will HMRC do if I tell them?

HMRC may:

Tell HMRC about a change to your personal details

Change of name or address

How you contact HM Revenue and Customs (HMRC) to update your name or address depends on your situation.

You’ll also need to change your business records if you run a business.

This guide is also available in Welsh (Cymraeg).

You need to wait until you’ve moved or changed your name before telling HMRC.

If you’ve changed your address

Tell HMRC you’ve changed your address. If you submit a Self Assessment tax return as well your details will be updated for both.

There are different ways to tell HMRC if you:

only pay tax through Self Assessment

are a tax agent, for example an accountant

If you’ve changed your name

Tell HMRC your name has changed. If you submit a Self Assessment tax return as well your details will be updated for both.

You’ll need a Government Gateway user ID and password. If you do not have a user ID you can create one when you update your name.

only pay tax through Self Assessment

Your name will be updated automatically if you change gender.

What happens next

HMRC will update your personal records for:

Income Tax and National Insurance

tax credits and benefits, including Child Benefit

services, including the Pension Service

You’ll get an email to either:

confirm your change of details

ask for more information, for example legal documents for your name change

Income changes

You must tell HM Revenue and Customs (HMRC) about changes to your taxable income.

To do this you can either:

check your Income Tax and go to ‘Tell us about a change’

call HMRC

If you do not, you could pay too much tax or get a tax bill at the end of the year.

What you must tell HMRC

Your employer or pension provider tells HMRC when:

you start or finish your job

there’s a change in the money you earn from your job or get from your pension

But you must tell HMRC about any other changes, for example when you start or stop getting:

income from a new source, such as money from self-employment or rent from property

taxable benefits, such as State Pension, Jobseeker’s Allowance and Carer’s Allowance

benefits from your job, such as a company car

income above your Personal Allowance

money over £85,000 from self-employment (you must register for VAT over this amount)

lump sums from selling things you pay Capital Gains Tax on, such as shares or property that’s not your main home

income from property, money or shares you inherit, such as dividends from shares or rent from property

If you get tax credits

Tell HMRC separately about changes that affect your tax credits.

If your spouse or civil partner dies

Tell HMRC about changes to your income after the death of your husband, wife or civil partner.

If you make Self Assessment ‘payments on account’

Tell HMRC if you expect a big decrease in income and you pay your Self Assessment tax bill in advance (‘payments on account’). HMRC may decide to reduce your payments.

After you tell HMRC

HMRC may:

change your tax code and send you a PAYE Coding notice

tell you to send a Self Assessment tax return so they can bill you for tax you owe

send you a refund if you paid too much tax

Relationship or family changes

Tell HM Revenue and Customs (HMRC) if:

you get married or form a civil partnership

you divorce, separate or stop living with your husband, wife or partner

You can tell HMRC online if you’re paid a salary or pension through PAYE. If you submit a Self Assessment tax return as well, your details will be updated for both.

You’ll need:

a Government Gateway user ID and password - if you do not have a Government Gateway user ID, you can create one when you tell HMRC online

a National Insurance number (a temporary reference number will not work).

Tell HMRC straight away – if you do not, you could pay too much tax, or get a tax bill at the end of the year.

If you get tax credits or Child Benefit

Tell HMRC separately about changes to your relationship or family if you get:

tax credits

Child Benefit

If your spouse or civil partner dies

Contact HMRC to report:

the death of your husband, wife or civil partner

changes to your income after their death

Gender change

HM Revenue and Customs (HMRC) is usually told automatically when you change gender legally by applying for a Gender Recognition Certificate.

Tell your employer at the same time - they must update your payroll records and National Insurance contributions.

HMRC will:

update its records with your gender and any name change

tell the Department for Work and Pensions (DWP)

restrict your records so only specialist staff at HMRC and DWP can access them

hand your tax affairs to HMRC’s Public Department 1

Once you get a letter confirming your records have moved, you can contact Public Department 1 with questions about your tax or National Insurance.

Tell HMRC yourself

You can write to Special Section D to tell HMRC:

about your legal gender change

about your name change only if you did not change gender legally

if you do not want them to restrict your records

Include your National Insurance number, and your original Gender Recognition Certificate if you’ve changed gender legally.

Change of name or address

This guide is also available in Welsh (Cymraeg).

If you’ve changed your address

There are different ways to tell HMRC if you:

only pay tax through Self Assessment

are a tax agent, for example an accountant

If you’ve changed your name

only pay tax through Self Assessment

Your name will be updated automatically if you change gender.

What happens next

HMRC will update your personal records for:

Income Tax and National Insurance

tax credits and benefits, including Child Benefit

services, including the Pension Service

You’ll get an email to either:

confirm your change of details

Income changes

To do this you can either:

check your Income Tax and go to ‘Tell us about a change’

call HMRC

What you must tell HMRC

Your employer or pension provider tells HMRC when:

you start or finish your job

benefits from your job, such as a company car

income above your Personal Allowance

If you get tax credits

If your spouse or civil partner dies

If you make Self Assessment ‘payments on account’

After you tell HMRC

HMRC may:

change your tax code and send you a PAYE Coding notice

send you a refund if you paid too much tax

Relationship or family changes

Tell HM Revenue and Customs (HMRC) if:

you get married or form a civil partnership

You’ll need:

If you get tax credits or Child Benefit

tax credits

Child Benefit

If your spouse or civil partner dies

Contact HMRC to report:

the death of your husband, wife or civil partner

changes to your income after their death

Gender change

HMRC will:

update its records with your gender and any name change

tell the Department for Work and Pensions (DWP)

hand your tax affairs to HMRC’s Public Department 1

Tell HMRC yourself

You can write to Special Section D to tell HMRC:

about your legal gender change

about your name change only if you did not change gender legally

if you do not want them to restrict your records


My sister and her husband are in the process of selling their house and have just learned that they have to go abroad for work for the next six months. They have asked me to handle the sale of their house Am I able to sell my sister's house for her whilst she is away?

Someone can choose you to make and carry out certain decisions on their behalf.

Make decisions on behalf of someone

When you can make decisions for someone

They can ask you to do this:

now - for example, while they’re on holiday

in the future - for example, if they lose the mental capacity to make their own decisions

You can also apply to a court to help someone make decisions if they do not have mental capacity now.

This guide is also available in Welsh (Cymraeg).

When someone can choose you

A person must have mental capacity when they choose you for short-term or long-term help with decisions.

Short-term help

You can be appointed to make decisions about someone’s money or property for a limited time - for example, while they’re on holiday.

They can appoint you with either:

a lasting power of attorney for ‘property and financial affairs’ - they’ll say when it starts and ends

an ‘ordinary power of attorney’ - you can only use this while they have mental capacity

To make an ordinary power of attorney, the person who appoints you needs to buy a document from a newsagent or use a solicitor.

Long-term help

You can be appointed with a lasting power of attorney to help someone make ongoing decisions about either or both:

money and property - starting at any time, or when they do not have mental capacity

health and welfare - starting when they do not have mental capacity

You can also help someone with ongoing decisions using an enduring power of attorney made before 1 October 2007.

When you apply to a court

Apply to a court to help someone without mental capacity with one-off or long-term decisions.

Check if someone already has an attorney or deputy to help them with decisions before you apply.  If they do have an attorney or deputy, ask them for help instead.

One-off decisions

Ask the Court of Protection to make:

a one-off decision about an issue that’s not urgent

an urgent or emergency decision about something that puts them at risk

If the decision is about medical treatment, you must consider any living will (advance decision) that the person has made.

Long-term help

Apply to the Court of Protection to help someone long-term with decisions about either or both:

money and property - as a ‘property and financial affairs deputy’

health and welfare - as a ‘personal welfare deputy’

How to make decisions

As someone’s attorney or deputy you must:

give them all the help they need to make each decision before deciding they do not have mental capacity to make that decision themselves

make any decisions in their best interests

make decisions that restrict their human and civil rights as little as you can

Helping someone make decisions

Give the person all the information they need to make a decision.

Make it easy for them to understand and weigh up the information, for example by:

allowing plenty of time

choosing a time that suits them best

talking in familiar surroundings - for example, their home

removing distractions such as background noise

explaining things a different way - in pictures or sign language, for example

Suggest different ways for them to tell you their decision if they cannot tell you in words - for example, by pointing, squeezing your hand, blinking or nodding.

Making decisions in someone’s best interests

Any decisions you make for someone must be right for them (‘in their best interests’). Take into account:

what they would have decided if they could

their past and present values and wishes, including moral, political and religious views

Do not make assumptions based on their age, gender, ethnic background, sexuality, behaviour or health.

It can help to:

write down what the person has told you is important to them

look at other things they wrote down or recorded (such as household budgets or home videos)

speak to friends, family or colleagues who know them well

consult anyone involved in their care, for example personal carers or care home staff

notice their behaviour and reactions - this can tell you about wishes and feelings that a person cannot express in words

Human and civil rights

Your decisions must restrict the person’s human and civil rights as little as possible. Citizens Advice has information about human and civil rights.

You can never make decisions on someone’s behalf about certain things, such as:

voting

relationships - for example consenting to sex, getting married or getting divorced

Follow the Mental Capacity Act code of practice when you make decisions.

Difficult decisions and disagreements

Consult the person as well as their family, friends and carers. Including everyone in a ‘best interests’ meeting can help you reach agreement.

If you cannot agree you can:

get advice about how to reach agreement from the Office of the Public Guardian

get help from an advocate who can represent the person’s best interests

find a mediation service

get help from the social services team at your local council if it’s a disagreement about the person’s care

ask the Court of Protection to decide if it’s a major disagreement about a serious issue

Checking mental capacity

A person may not have mental capacity because of a problem with the way their brain functions, for example:

a serious brain injury

an illness, such as dementia

severe learning disabilities

Mental capacity can come and go (for example, with dementia and some mental illnesses). A person can also recover mental capacity (for example, following a severe stroke).

What you must check

You must check that a person has mental capacity to make a decision at the time it needs to be made.

They can make the decision if they can:

understand the information they need - for example, what the consequences will be

remember the information for long enough to make the decision

weigh up the options and make a choice

communicate their decision in any way - for example, by blinking or squeezing a hand

You cannot decide a person lacks mental capacity because you think they’ve made a bad or strange decision.

If the person cannot make a decision at a certain time, they may still be able to:

make it at another time

make decisions about other things

Do not make a decision for them if it can wait until they can do it themselves.

Get help checking mental capacity

You can ask the person’s doctor or another medical professional to assess their mental capacity.

Follow the Mental Capacity Act code of practice when you check mental capacity.

They can ask you to do this:

Make decisions on behalf of someone

When you can make decisions for someone

Someone can choose you to make and carry out certain decisions on their behalf.

They can ask you to do this:

now - for example, while they’re on holiday

in the future - for example, if they lose the mental capacity to make their own decisions

You can also apply to a court to help someone make decisions if they do not have mental capacity now.

This guide is also available in Welsh (Cymraeg).

When someone can choose you

A person must have mental capacity when they choose you for short-term or long-term help with decisions.

Short-term help

They can appoint you with either:

a lasting power of attorney for ‘property and financial affairs’ - they’ll say when it starts and ends

an ‘ordinary power of attorney’ - you can only use this while they have mental capacity

Long-term help

money and property - starting at any time, or when they do not have mental capacity

health and welfare - starting when they do not have mental capacity

You can also help someone with ongoing decisions using an enduring power of attorney made before 1 October 2007.

When you apply to a court

Apply to a court to help someone without mental capacity with one-off or long-term decisions.

One-off decisions

Ask the Court of Protection to make:

a one-off decision about an issue that’s not urgent

an urgent or emergency decision about something that puts them at risk

Long-term help

Apply to the Court of Protection to help someone long-term with decisions about either or both:

money and property - as a ‘property and financial affairs deputy’

health and welfare - as a ‘personal welfare deputy’

How to make decisions

As someone’s attorney or deputy you must:

make any decisions in their best interests

make decisions that restrict their human and civil rights as little as you can

Helping someone make decisions

Give the person all the information they need to make a decision.

Make it easy for them to understand and weigh up the information, for example by:

allowing plenty of time

choosing a time that suits them best

talking in familiar surroundings - for example, their home

removing distractions such as background noise

explaining things a different way - in pictures or sign language, for example

Making decisions in someone’s best interests

Any decisions you make for someone must be right for them (‘in their best interests’). Take into account:

what they would have decided if they could

their past and present values and wishes, including moral, political and religious views

Do not make assumptions based on their age, gender, ethnic background, sexuality, behaviour or health.

It can help to:

write down what the person has told you is important to them

look at other things they wrote down or recorded (such as household budgets or home videos)

speak to friends, family or colleagues who know them well

consult anyone involved in their care, for example personal carers or care home staff

Human and civil rights

You can never make decisions on someone’s behalf about certain things, such as:

voting

relationships - for example consenting to sex, getting married or getting divorced

Follow the Mental Capacity Act code of practice when you make decisions.

Difficult decisions and disagreements

If you cannot agree you can:

get advice about how to reach agreement from the Office of the Public Guardian

get help from an advocate who can represent the person’s best interests

find a mediation service

get help from the social services team at your local council if it’s a disagreement about the person’s care

ask the Court of Protection to decide if it’s a major disagreement about a serious issue

Checking mental capacity

A person may not have mental capacity because of a problem with the way their brain functions, for example:

a serious brain injury

an illness, such as dementia

severe learning disabilities

What you must check

You must check that a person has mental capacity to make a decision at the time it needs to be made.

They can make the decision if they can:

understand the information they need - for example, what the consequences will be

remember the information for long enough to make the decision

weigh up the options and make a choice

communicate their decision in any way - for example, by blinking or squeezing a hand

You cannot decide a person lacks mental capacity because you think they’ve made a bad or strange decision.

If the person cannot make a decision at a certain time, they may still be able to:

make it at another time

make decisions about other things

Do not make a decision for them if it can wait until they can do it themselves.

Get help checking mental capacity

You can ask the person’s doctor or another medical professional to assess their mental capacity.

Follow the Mental Capacity Act code of practice when you check mental capacity.

now - for example, while they’re on holiday

Make decisions on behalf of someone

When you can make decisions for someone

Someone can choose you to make and carry out certain decisions on their behalf.

They can ask you to do this:

in the future - for example, if they lose the mental capacity to make their own decisions

You can also apply to a court to help someone make decisions if they do not have mental capacity now.

This guide is also available in Welsh (Cymraeg).

When someone can choose you

A person must have mental capacity when they choose you for short-term or long-term help with decisions.

Short-term help

They can appoint you with either:

a lasting power of attorney for ‘property and financial affairs’ - they’ll say when it starts and ends

an ‘ordinary power of attorney’ - you can only use this while they have mental capacity

Long-term help

money and property - starting at any time, or when they do not have mental capacity

health and welfare - starting when they do not have mental capacity

You can also help someone with ongoing decisions using an enduring power of attorney made before 1 October 2007.

When you apply to a court

Apply to a court to help someone without mental capacity with one-off or long-term decisions.

One-off decisions

Ask the Court of Protection to make:

a one-off decision about an issue that’s not urgent

an urgent or emergency decision about something that puts them at risk

Long-term help

Apply to the Court of Protection to help someone long-term with decisions about either or both:

money and property - as a ‘property and financial affairs deputy’

health and welfare - as a ‘personal welfare deputy’

How to make decisions

As someone’s attorney or deputy you must:

make any decisions in their best interests

make decisions that restrict their human and civil rights as little as you can

Helping someone make decisions

Give the person all the information they need to make a decision.

Make it easy for them to understand and weigh up the information, for example by:

allowing plenty of time

choosing a time that suits them best

talking in familiar surroundings - for example, their home

removing distractions such as background noise

explaining things a different way - in pictures or sign language, for example

Making decisions in someone’s best interests

Any decisions you make for someone must be right for them (‘in their best interests’). Take into account:

what they would have decided if they could

their past and present values and wishes, including moral, political and religious views

Do not make assumptions based on their age, gender, ethnic background, sexuality, behaviour or health.

It can help to:

write down what the person has told you is important to them

look at other things they wrote down or recorded (such as household budgets or home videos)

speak to friends, family or colleagues who know them well

consult anyone involved in their care, for example personal carers or care home staff

Human and civil rights

You can never make decisions on someone’s behalf about certain things, such as:

voting

relationships - for example consenting to sex, getting married or getting divorced

Follow the Mental Capacity Act code of practice when you make decisions.

Difficult decisions and disagreements

If you cannot agree you can:

get advice about how to reach agreement from the Office of the Public Guardian

get help from an advocate who can represent the person’s best interests

find a mediation service

get help from the social services team at your local council if it’s a disagreement about the person’s care

ask the Court of Protection to decide if it’s a major disagreement about a serious issue

Checking mental capacity

A person may not have mental capacity because of a problem with the way their brain functions, for example:

a serious brain injury

an illness, such as dementia

severe learning disabilities

What you must check

You must check that a person has mental capacity to make a decision at the time it needs to be made.

They can make the decision if they can:

understand the information they need - for example, what the consequences will be

remember the information for long enough to make the decision

weigh up the options and make a choice

communicate their decision in any way - for example, by blinking or squeezing a hand

You cannot decide a person lacks mental capacity because you think they’ve made a bad or strange decision.

If the person cannot make a decision at a certain time, they may still be able to:

make it at another time

make decisions about other things

Do not make a decision for them if it can wait until they can do it themselves.

Get help checking mental capacity

You can ask the person’s doctor or another medical professional to assess their mental capacity.

Follow the Mental Capacity Act code of practice when you check mental capacity.

Make decisions on behalf of someone

When you can make decisions for someone

Someone can choose you to make and carry out certain decisions on their behalf.

They can ask you to do this:

now - for example, while they’re on holiday

in the future - for example, if they lose the mental capacity to make their own decisions

You can also apply to a court to help someone make decisions if they do not have mental capacity now.

This guide is also available in Welsh (Cymraeg).

When someone can choose you

A person must have mental capacity when they choose you for short-term or long-term help with decisions.

Short-term help

They can appoint you with either:

a lasting power of attorney for ‘property and financial affairs’ - they’ll say when it starts and ends

an ‘ordinary power of attorney’ - you can only use this while they have mental capacity

Long-term help

money and property - starting at any time, or when they do not have mental capacity

health and welfare - starting when they do not have mental capacity

You can also help someone with ongoing decisions using an enduring power of attorney made before 1 October 2007.

When you apply to a court

Apply to a court to help someone without mental capacity with one-off or long-term decisions.

One-off decisions

Ask the Court of Protection to make:

a one-off decision about an issue that’s not urgent

an urgent or emergency decision about something that puts them at risk

Long-term help

Apply to the Court of Protection to help someone long-term with decisions about either or both:

money and property - as a ‘property and financial affairs deputy’

health and welfare - as a ‘personal welfare deputy’

How to make decisions

As someone’s attorney or deputy you must:

make any decisions in their best interests

make decisions that restrict their human and civil rights as little as you can

Helping someone make decisions

Give the person all the information they need to make a decision.

Make it easy for them to understand and weigh up the information, for example by:

allowing plenty of time

choosing a time that suits them best

talking in familiar surroundings - for example, their home

removing distractions such as background noise

explaining things a different way - in pictures or sign language, for example

Making decisions in someone’s best interests

Any decisions you make for someone must be right for them (‘in their best interests’). Take into account:

what they would have decided if they could

their past and present values and wishes, including moral, political and religious views

Do not make assumptions based on their age, gender, ethnic background, sexuality, behaviour or health.

It can help to:

write down what the person has told you is important to them

look at other things they wrote down or recorded (such as household budgets or home videos)

speak to friends, family or colleagues who know them well

consult anyone involved in their care, for example personal carers or care home staff

Human and civil rights

You can never make decisions on someone’s behalf about certain things, such as:

voting

relationships - for example consenting to sex, getting married or getting divorced

Follow the Mental Capacity Act code of practice when you make decisions.

Difficult decisions and disagreements

If you cannot agree you can:

get advice about how to reach agreement from the Office of the Public Guardian

get help from an advocate who can represent the person’s best interests

find a mediation service

get help from the social services team at your local council if it’s a disagreement about the person’s care

ask the Court of Protection to decide if it’s a major disagreement about a serious issue

Checking mental capacity

A person may not have mental capacity because of a problem with the way their brain functions, for example:

a serious brain injury

an illness, such as dementia

severe learning disabilities

What you must check

You must check that a person has mental capacity to make a decision at the time it needs to be made.

They can make the decision if they can:

understand the information they need - for example, what the consequences will be

remember the information for long enough to make the decision

weigh up the options and make a choice

communicate their decision in any way - for example, by blinking or squeezing a hand

You cannot decide a person lacks mental capacity because you think they’ve made a bad or strange decision.

If the person cannot make a decision at a certain time, they may still be able to:

make it at another time

make decisions about other things

Do not make a decision for them if it can wait until they can do it themselves.

Get help checking mental capacity

You can ask the person’s doctor or another medical professional to assess their mental capacity.

Follow the Mental Capacity Act code of practice when you check mental capacity.

They can appoint you with either:

Make decisions on behalf of someone

When you can make decisions for someone

Someone can choose you to make and carry out certain decisions on their behalf.

They can ask you to do this:

now - for example, while they’re on holiday

in the future - for example, if they lose the mental capacity to make their own decisions

You can also apply to a court to help someone make decisions if they do not have mental capacity now.

This guide is also available in Welsh (Cymraeg).

When someone can choose you

A person must have mental capacity when they choose you for short-term or long-term help with decisions.

Short-term help

They can appoint you with either:

a lasting power of attorney for ‘property and financial affairs’ - they’ll say when it starts and ends

an ‘ordinary power of attorney’ - you can only use this while they have mental capacity

Long-term help

You can be appointed with a lasting power of attorney to help someone make ongoing decisions about either or both:

money and property - starting at any time, or when they do not have mental capacity

health and welfare - starting when they do not have mental capacity

You can also help someone with ongoing decisions using an enduring power of attorney made before 1 October 2007.

When you apply to a court

Apply to a court to help someone without mental capacity with one-off or long-term decisions.

One-off decisions

Ask the Court of Protection to make:

a one-off decision about an issue that’s not urgent

an urgent or emergency decision about something that puts them at risk

Long-term help

Apply to the Court of Protection to help someone long-term with decisions about either or both:

money and property - as a ‘property and financial affairs deputy’

health and welfare - as a ‘personal welfare deputy’

How to make decisions

As someone’s attorney or deputy you must:

make any decisions in their best interests

make decisions that restrict their human and civil rights as little as you can

Helping someone make decisions

Give the person all the information they need to make a decision.

Make it easy for them to understand and weigh up the information, for example by:

allowing plenty of time

choosing a time that suits them best

talking in familiar surroundings - for example, their home

removing distractions such as background noise

explaining things a different way - in pictures or sign language, for example

Making decisions in someone’s best interests

Any decisions you make for someone must be right for them (‘in their best interests’). Take into account:

what they would have decided if they could

their past and present values and wishes, including moral, political and religious views

Do not make assumptions based on their age, gender, ethnic background, sexuality, behaviour or health.

It can help to:

write down what the person has told you is important to them

look at other things they wrote down or recorded (such as household budgets or home videos)

speak to friends, family or colleagues who know them well

consult anyone involved in their care, for example personal carers or care home staff

Human and civil rights

You can never make decisions on someone’s behalf about certain things, such as:

voting

relationships - for example consenting to sex, getting married or getting divorced

Follow the Mental Capacity Act code of practice when you make decisions.

Difficult decisions and disagreements

If you cannot agree you can:

get advice about how to reach agreement from the Office of the Public Guardian

get help from an advocate who can represent the person’s best interests

find a mediation service

get help from the social services team at your local council if it’s a disagreement about the person’s care

ask the Court of Protection to decide if it’s a major disagreement about a serious issue

Checking mental capacity

A person may not have mental capacity because of a problem with the way their brain functions, for example:

a serious brain injury

an illness, such as dementia

severe learning disabilities

What you must check

You must check that a person has mental capacity to make a decision at the time it needs to be made.

They can make the decision if they can:

understand the information they need - for example, what the consequences will be

remember the information for long enough to make the decision

weigh up the options and make a choice

communicate their decision in any way - for example, by blinking or squeezing a hand

You cannot decide a person lacks mental capacity because you think they’ve made a bad or strange decision.

If the person cannot make a decision at a certain time, they may still be able to:

make it at another time

make decisions about other things

Do not make a decision for them if it can wait until they can do it themselves.

Get help checking mental capacity

You can ask the person’s doctor or another medical professional to assess their mental capacity.

Follow the Mental Capacity Act code of practice when you check mental capacity.

an ‘ordinary power of attorney’ - you can only use this while they have mental capacity

Make decisions on behalf of someone

When you can make decisions for someone

Someone can choose you to make and carry out certain decisions on their behalf.

They can ask you to do this:

now - for example, while they’re on holiday

in the future - for example, if they lose the mental capacity to make their own decisions

You can also apply to a court to help someone make decisions if they do not have mental capacity now.

This guide is also available in Welsh (Cymraeg).

When someone can choose you

A person must have mental capacity when they choose you for short-term or long-term help with decisions.

Short-term help

They can appoint you with either:

a lasting power of attorney for ‘property and financial affairs’ - they’ll say when it starts and ends

Long-term help

You can be appointed with a lasting power of attorney to help someone make ongoing decisions about either or both:

money and property - starting at any time, or when they do not have mental capacity

health and welfare - starting when they do not have mental capacity

You can also help someone with ongoing decisions using an enduring power of attorney made before 1 October 2007.

When you apply to a court

Apply to a court to help someone without mental capacity with one-off or long-term decisions.

One-off decisions

Ask the Court of Protection to make:

a one-off decision about an issue that’s not urgent

an urgent or emergency decision about something that puts them at risk

Long-term help

Apply to the Court of Protection to help someone long-term with decisions about either or both:

money and property - as a ‘property and financial affairs deputy’

health and welfare - as a ‘personal welfare deputy’

How to make decisions

As someone’s attorney or deputy you must:

make any decisions in their best interests

make decisions that restrict their human and civil rights as little as you can

Helping someone make decisions

Give the person all the information they need to make a decision.

Make it easy for them to understand and weigh up the information, for example by:

allowing plenty of time

choosing a time that suits them best

talking in familiar surroundings - for example, their home

removing distractions such as background noise

explaining things a different way - in pictures or sign language, for example

Making decisions in someone’s best interests

Any decisions you make for someone must be right for them (‘in their best interests’). Take into account:

what they would have decided if they could

their past and present values and wishes, including moral, political and religious views

Do not make assumptions based on their age, gender, ethnic background, sexuality, behaviour or health.

It can help to:

write down what the person has told you is important to them

look at other things they wrote down or recorded (such as household budgets or home videos)

speak to friends, family or colleagues who know them well

consult anyone involved in their care, for example personal carers or care home staff

Human and civil rights

You can never make decisions on someone’s behalf about certain things, such as:

voting

relationships - for example consenting to sex, getting married or getting divorced

Follow the Mental Capacity Act code of practice when you make decisions.

Difficult decisions and disagreements

If you cannot agree you can:

get advice about how to reach agreement from the Office of the Public Guardian

get help from an advocate who can represent the person’s best interests

find a mediation service

get help from the social services team at your local council if it’s a disagreement about the person’s care

ask the Court of Protection to decide if it’s a major disagreement about a serious issue

Checking mental capacity

A person may not have mental capacity because of a problem with the way their brain functions, for example:

a serious brain injury

an illness, such as dementia

severe learning disabilities

What you must check

You must check that a person has mental capacity to make a decision at the time it needs to be made.

They can make the decision if they can:

understand the information they need - for example, what the consequences will be

remember the information for long enough to make the decision

weigh up the options and make a choice

communicate their decision in any way - for example, by blinking or squeezing a hand

You cannot decide a person lacks mental capacity because you think they’ve made a bad or strange decision.

If the person cannot make a decision at a certain time, they may still be able to:

make it at another time

make decisions about other things

Do not make a decision for them if it can wait until they can do it themselves.

Get help checking mental capacity

You can ask the person’s doctor or another medical professional to assess their mental capacity.

Follow the Mental Capacity Act code of practice when you check mental capacity.


I am in my early thirties and with the coronavirus going around I have quite a lot of free time since I am working from home. I want to help people in my local area who are at risk, feeling isolated or otherwise prefer not to go out. Are there certain groups I can join to provide better aid to those who need it?

You can volunteer during coronavirus (COVID-19) with an organisation or group. You can also help people in your local area by doing things like picking up shopping or medicines.

Volunteering during coronavirus (COVID-19)

Overview

You may be able to volunteer:

from home

from outside your home

in a workplace

A new COVID-19 variant is spreading in some parts of England. Check what you can and cannot do if you’re in an area where the new variant is spreading.

This guidance is for volunteers in England. There’s different guidance on:

volunteering in Scotland

volunteering in Wales

volunteering in Northern Ireland

If you run an organisation or group, or manage volunteers, find out how to involve volunteers safely.

Where you can volunteer

You should volunteer from home where possible.

Follow guidance on volunteering with other people if you have to volunteer outside your home. Do not leave home if:

you’ve been told to self-isolate by NHS Test and Trace

you’re self-isolating for any other reason

If you’re volunteering in a workplace, it should follow guidance on working safely during COVID-19.

If you’re at high risk from COVID-19

You can volunteer outside your home, if you’re at high risk from COVID-19 (clinically extremely vulnerable), but you should take extra steps to protect yourself. For example, reduce:

your social interactions

the time you spend in places where you cannot social distance

If you have COVID-19 symptoms

Do not volunteer outside your home if you have COVID-19 symptoms or if you’ve tested positive for COVID-19.

You must self-isolate from the date you started having symptoms or from the day you tested positive and for the next 10 full days - whichever is the latest.

If you’re self-isolating your volunteer organisation should not ask you to leave home.

If you need to travel as a volunteer

Find out how to travel safely if you’re volunteering in England.

Check COVID-19 guidance in Scotland, Wales or Northern Ireland before you travel, if you need to volunteer in one of these countries.

Before volunteering abroad:

check if the country you’re going to is accepting volunteers - read foreign travel advice to find out where you can go

read the guidance on travelling abroad during COVID-19

check if your volunteering role means you’re exempt from travel restrictions

check the rules you must follow when you return to England

Ways to volunteer

You can volunteer during coronavirus (COVID-19) with an organisation or group, for example a charity, the NHS or a local volunteer-run group.

Find out about volunteering with a charity or voluntary organisation.

Check if your local council has volunteering opportunities.

You should choose your volunteering activity based on your risk of getting seriously ill with COVID-19.

Volunteer with the NHS

If you want to help the NHS as a general volunteer, apply for the NHS volunteer responder scheme. You’ll need to check if the scheme is recruiting in your area.

To volunteer in a hospital, including if you’re a doctor or nurse, contact your local hospital trust.

If you want to give blood, read the guidance about donating blood during COVID-19.

You can also sign up to the NHS COVID-19 vaccine registry if you want to take part in a COVID-19 vaccine research study.

Help people in your local area

You can help others by doing activities like picking up shopping and offering support on the phone. This includes:

family, friends and neighbours who are at high risk from COVID-19 or who prefer not to go out

people who are feeling lonely or isolated

staff and volunteers in key worker roles

You can also join a mutual aid group. A mutual aid group is a local volunteer-run initiative where people come together to help each other.

Protect those you help

If you’re worried about someone’s health, contact the NHS or check NHS COVID-19 advice online.

If you’re helping someone who’s staying at home, you should follow social distancing guidelines if you do have to go indoors.

It may not always be possible to follow social distancing guidelines, for example if you’re providing personal care to someone. You should consider whether the activity is essential and follow working safely guidance.

If you’re helping someone who’s not a friend or family member

You should show identification when you call at their home.

You should not:

ask for their credit or debit card numbers, or other financial information

take their address and phone number, unless you need it to do a task

pressure them into giving you any unnecessary information

You can find out how to help others safely on the British Red Cross website.

Contact the police if you think someone you’re helping is being abused or neglected. Phone 999 in an emergency or 101 if the person is not in immediate danger.

Volunteering with other people

When you volunteer, you can meet in groups of any size from different households, both indoors or outdoors. However, meeting in smaller groups can reduce the risk of coronavirus (COVID-19) spreading.

You can also meet in groups for activities like volunteer recruitment and training. This does not include meeting in groups for social activities.

The organisation or group of volunteers running the activities should follow guidance on working safely during COVID-19.

As a volunteer, you should:

follow social distancing guidelines

wash your hands regularly and for 20 seconds

wear a face covering indoors

make sure indoor spaces are well ventilated with fresh air

In some volunteering roles, it may not be possible for you to follow social distancing guidelines. For example, driving a vehicle with others in it. You should consider whether the activity is essential before doing it and follow the guidance on working safely during COVID-19.

Volunteering in a support group

You can volunteer in a support group. Support groups should provide mutual aid, therapy or another form of support.

There cannot be more than 30 people in the support group itself. Children under 5 are not included in this limit. There’s no limit to the number of volunteers.

For example, 5 volunteers could support up to 30 people in a group session, to make a group of 35 in total.

Formal support groups must not be run from private homes.

Testing and vaccination

Find out how to get tested for coronavirus (COVID-19).

If you volunteer in an essential role and have COVID-19 symptoms, you’ll be prioritised for a test.

Who can get a vaccine

You can get vaccinated if you’re a volunteer in an eligible group. This includes volunteers in frontline health and social care roles.

If you qualify for a vaccine because of your age or a clinical condition, you’ll be vaccinated at the same time as other people in your area.

The NHS will let you know when you can get a vaccine and how to get it.

You can help others by doing activities like picking up shopping and offering support on the phone. This includes:

Overview

You may be able to volunteer:

from home

from outside your home

in a workplace

This guidance is for volunteers in England. There’s different guidance on:

volunteering in Scotland

volunteering in Wales

volunteering in Northern Ireland

If you run an organisation or group, or manage volunteers, find out how to involve volunteers safely.

Where you can volunteer

You should volunteer from home where possible.

Follow guidance on volunteering with other people if you have to volunteer outside your home. Do not leave home if:

you’ve been told to self-isolate by NHS Test and Trace

you’re self-isolating for any other reason

If you’re volunteering in a workplace, it should follow guidance on working safely during COVID-19.

If you’re at high risk from COVID-19

your social interactions

the time you spend in places where you cannot social distance

If you have COVID-19 symptoms

Do not volunteer outside your home if you have COVID-19 symptoms or if you’ve tested positive for COVID-19.

If you’re self-isolating your volunteer organisation should not ask you to leave home.

If you need to travel as a volunteer

Find out how to travel safely if you’re volunteering in England.

Check COVID-19 guidance in Scotland, Wales or Northern Ireland before you travel, if you need to volunteer in one of these countries.

Before volunteering abroad:

check if the country you’re going to is accepting volunteers - read foreign travel advice to find out where you can go

read the guidance on travelling abroad during COVID-19

check if your volunteering role means you’re exempt from travel restrictions

check the rules you must follow when you return to England

Ways to volunteer

You can volunteer during coronavirus (COVID-19) with an organisation or group, for example a charity, the NHS or a local volunteer-run group.

Find out about volunteering with a charity or voluntary organisation.

Check if your local council has volunteering opportunities.

You should choose your volunteering activity based on your risk of getting seriously ill with COVID-19.

Volunteer with the NHS

To volunteer in a hospital, including if you’re a doctor or nurse, contact your local hospital trust.

If you want to give blood, read the guidance about donating blood during COVID-19.

You can also sign up to the NHS COVID-19 vaccine registry if you want to take part in a COVID-19 vaccine research study.

Help people in your local area

You can help others by doing activities like picking up shopping and offering support on the phone. This includes:

family, friends and neighbours who are at high risk from COVID-19 or who prefer not to go out

people who are feeling lonely or isolated

staff and volunteers in key worker roles

You can also join a mutual aid group. A mutual aid group is a local volunteer-run initiative where people come together to help each other.

Protect those you help

If you’re worried about someone’s health, contact the NHS or check NHS COVID-19 advice online.

If you’re helping someone who’s staying at home, you should follow social distancing guidelines if you do have to go indoors.

If you’re helping someone who’s not a friend or family member

You should show identification when you call at their home.

You should not:

ask for their credit or debit card numbers, or other financial information

take their address and phone number, unless you need it to do a task

pressure them into giving you any unnecessary information

You can find out how to help others safely on the British Red Cross website.

Volunteering with other people

The organisation or group of volunteers running the activities should follow guidance on working safely during COVID-19.

As a volunteer, you should:

follow social distancing guidelines

wash your hands regularly and for 20 seconds

wear a face covering indoors

make sure indoor spaces are well ventilated with fresh air

Volunteering in a support group

You can volunteer in a support group. Support groups should provide mutual aid, therapy or another form of support.

For example, 5 volunteers could support up to 30 people in a group session, to make a group of 35 in total.

Formal support groups must not be run from private homes.

Testing and vaccination

Find out how to get tested for coronavirus (COVID-19).

If you volunteer in an essential role and have COVID-19 symptoms, you’ll be prioritised for a test.

Who can get a vaccine

You can get vaccinated if you’re a volunteer in an eligible group. This includes volunteers in frontline health and social care roles.

If you qualify for a vaccine because of your age or a clinical condition, you’ll be vaccinated at the same time as other people in your area.

The NHS will let you know when you can get a vaccine and how to get it.

family, friends and neighbours who are at high risk from COVID-19 or who prefer not to go out

Overview

You may be able to volunteer:

from home

from outside your home

in a workplace

This guidance is for volunteers in England. There’s different guidance on:

volunteering in Scotland

volunteering in Wales

volunteering in Northern Ireland

If you run an organisation or group, or manage volunteers, find out how to involve volunteers safely.

Where you can volunteer

You should volunteer from home where possible.

Follow guidance on volunteering with other people if you have to volunteer outside your home. Do not leave home if:

you’ve been told to self-isolate by NHS Test and Trace

you’re self-isolating for any other reason

If you’re volunteering in a workplace, it should follow guidance on working safely during COVID-19.

If you’re at high risk from COVID-19

your social interactions

the time you spend in places where you cannot social distance

If you have COVID-19 symptoms

Do not volunteer outside your home if you have COVID-19 symptoms or if you’ve tested positive for COVID-19.

If you’re self-isolating your volunteer organisation should not ask you to leave home.

If you need to travel as a volunteer

Find out how to travel safely if you’re volunteering in England.

Check COVID-19 guidance in Scotland, Wales or Northern Ireland before you travel, if you need to volunteer in one of these countries.

Before volunteering abroad:

check if the country you’re going to is accepting volunteers - read foreign travel advice to find out where you can go

read the guidance on travelling abroad during COVID-19

check if your volunteering role means you’re exempt from travel restrictions

check the rules you must follow when you return to England

Ways to volunteer

You can volunteer during coronavirus (COVID-19) with an organisation or group, for example a charity, the NHS or a local volunteer-run group.

Find out about volunteering with a charity or voluntary organisation.

Check if your local council has volunteering opportunities.

You should choose your volunteering activity based on your risk of getting seriously ill with COVID-19.

Volunteer with the NHS

To volunteer in a hospital, including if you’re a doctor or nurse, contact your local hospital trust.

If you want to give blood, read the guidance about donating blood during COVID-19.

You can also sign up to the NHS COVID-19 vaccine registry if you want to take part in a COVID-19 vaccine research study.

Help people in your local area

You can help others by doing activities like picking up shopping and offering support on the phone. This includes:

family, friends and neighbours who are at high risk from COVID-19 or who prefer not to go out

people who are feeling lonely or isolated

staff and volunteers in key worker roles

You can also join a mutual aid group. A mutual aid group is a local volunteer-run initiative where people come together to help each other.

Protect those you help

If you’re worried about someone’s health, contact the NHS or check NHS COVID-19 advice online.

If you’re helping someone who’s staying at home, you should follow social distancing guidelines if you do have to go indoors.

If you’re helping someone who’s not a friend or family member

You should show identification when you call at their home.

You should not:

ask for their credit or debit card numbers, or other financial information

take their address and phone number, unless you need it to do a task

pressure them into giving you any unnecessary information

You can find out how to help others safely on the British Red Cross website.

Volunteering with other people

The organisation or group of volunteers running the activities should follow guidance on working safely during COVID-19.

As a volunteer, you should:

follow social distancing guidelines

wash your hands regularly and for 20 seconds

wear a face covering indoors

make sure indoor spaces are well ventilated with fresh air

Volunteering in a support group

You can volunteer in a support group. Support groups should provide mutual aid, therapy or another form of support.

For example, 5 volunteers could support up to 30 people in a group session, to make a group of 35 in total.

Formal support groups must not be run from private homes.

Testing and vaccination

Find out how to get tested for coronavirus (COVID-19).

If you volunteer in an essential role and have COVID-19 symptoms, you’ll be prioritised for a test.

Who can get a vaccine

You can get vaccinated if you’re a volunteer in an eligible group. This includes volunteers in frontline health and social care roles.

If you qualify for a vaccine because of your age or a clinical condition, you’ll be vaccinated at the same time as other people in your area.

The NHS will let you know when you can get a vaccine and how to get it.

people who are feeling lonely or isolated

Overview

You may be able to volunteer:

from home

from outside your home

in a workplace

This guidance is for volunteers in England. There’s different guidance on:

volunteering in Scotland

volunteering in Wales

volunteering in Northern Ireland

If you run an organisation or group, or manage volunteers, find out how to involve volunteers safely.

Where you can volunteer

You should volunteer from home where possible.

Follow guidance on volunteering with other people if you have to volunteer outside your home. Do not leave home if:

you’ve been told to self-isolate by NHS Test and Trace

you’re self-isolating for any other reason

If you’re volunteering in a workplace, it should follow guidance on working safely during COVID-19.

If you’re at high risk from COVID-19

your social interactions

the time you spend in places where you cannot social distance

If you have COVID-19 symptoms

Do not volunteer outside your home if you have COVID-19 symptoms or if you’ve tested positive for COVID-19.

If you’re self-isolating your volunteer organisation should not ask you to leave home.

If you need to travel as a volunteer

Find out how to travel safely if you’re volunteering in England.

Check COVID-19 guidance in Scotland, Wales or Northern Ireland before you travel, if you need to volunteer in one of these countries.

Before volunteering abroad:

check if the country you’re going to is accepting volunteers - read foreign travel advice to find out where you can go

read the guidance on travelling abroad during COVID-19

check if your volunteering role means you’re exempt from travel restrictions

check the rules you must follow when you return to England

Ways to volunteer

You can volunteer during coronavirus (COVID-19) with an organisation or group, for example a charity, the NHS or a local volunteer-run group.

Find out about volunteering with a charity or voluntary organisation.

Check if your local council has volunteering opportunities.

You should choose your volunteering activity based on your risk of getting seriously ill with COVID-19.

Volunteer with the NHS

To volunteer in a hospital, including if you’re a doctor or nurse, contact your local hospital trust.

If you want to give blood, read the guidance about donating blood during COVID-19.

You can also sign up to the NHS COVID-19 vaccine registry if you want to take part in a COVID-19 vaccine research study.

Help people in your local area

You can help others by doing activities like picking up shopping and offering support on the phone. This includes:

family, friends and neighbours who are at high risk from COVID-19 or who prefer not to go out

people who are feeling lonely or isolated

staff and volunteers in key worker roles

You can also join a mutual aid group. A mutual aid group is a local volunteer-run initiative where people come together to help each other.

Protect those you help

If you’re worried about someone’s health, contact the NHS or check NHS COVID-19 advice online.

If you’re helping someone who’s staying at home, you should follow social distancing guidelines if you do have to go indoors.

If you’re helping someone who’s not a friend or family member

You should show identification when you call at their home.

You should not:

ask for their credit or debit card numbers, or other financial information

take their address and phone number, unless you need it to do a task

pressure them into giving you any unnecessary information

You can find out how to help others safely on the British Red Cross website.

Volunteering with other people

The organisation or group of volunteers running the activities should follow guidance on working safely during COVID-19.

As a volunteer, you should:

follow social distancing guidelines

wash your hands regularly and for 20 seconds

wear a face covering indoors

make sure indoor spaces are well ventilated with fresh air

Volunteering in a support group

You can volunteer in a support group. Support groups should provide mutual aid, therapy or another form of support.

For example, 5 volunteers could support up to 30 people in a group session, to make a group of 35 in total.

Formal support groups must not be run from private homes.

Testing and vaccination

Find out how to get tested for coronavirus (COVID-19).

If you volunteer in an essential role and have COVID-19 symptoms, you’ll be prioritised for a test.

Who can get a vaccine

You can get vaccinated if you’re a volunteer in an eligible group. This includes volunteers in frontline health and social care roles.

If you qualify for a vaccine because of your age or a clinical condition, you’ll be vaccinated at the same time as other people in your area.

The NHS will let you know when you can get a vaccine and how to get it.

staff and volunteers in key worker roles

Overview

You may be able to volunteer:

from home

from outside your home

in a workplace

This guidance is for volunteers in England. There’s different guidance on:

volunteering in Scotland

volunteering in Wales

volunteering in Northern Ireland

If you run an organisation or group, or manage volunteers, find out how to involve volunteers safely.

Where you can volunteer

You should volunteer from home where possible.

Follow guidance on volunteering with other people if you have to volunteer outside your home. Do not leave home if:

you’ve been told to self-isolate by NHS Test and Trace

you’re self-isolating for any other reason

If you’re volunteering in a workplace, it should follow guidance on working safely during COVID-19.

If you’re at high risk from COVID-19

your social interactions

the time you spend in places where you cannot social distance

If you have COVID-19 symptoms

Do not volunteer outside your home if you have COVID-19 symptoms or if you’ve tested positive for COVID-19.

If you’re self-isolating your volunteer organisation should not ask you to leave home.

If you need to travel as a volunteer

Find out how to travel safely if you’re volunteering in England.

Check COVID-19 guidance in Scotland, Wales or Northern Ireland before you travel, if you need to volunteer in one of these countries.

Before volunteering abroad:

check if the country you’re going to is accepting volunteers - read foreign travel advice to find out where you can go

read the guidance on travelling abroad during COVID-19

check if your volunteering role means you’re exempt from travel restrictions

check the rules you must follow when you return to England

Ways to volunteer

You can volunteer during coronavirus (COVID-19) with an organisation or group, for example a charity, the NHS or a local volunteer-run group.

Find out about volunteering with a charity or voluntary organisation.

Check if your local council has volunteering opportunities.

You should choose your volunteering activity based on your risk of getting seriously ill with COVID-19.

Volunteer with the NHS

To volunteer in a hospital, including if you’re a doctor or nurse, contact your local hospital trust.

If you want to give blood, read the guidance about donating blood during COVID-19.

You can also sign up to the NHS COVID-19 vaccine registry if you want to take part in a COVID-19 vaccine research study.

Help people in your local area

You can help others by doing activities like picking up shopping and offering support on the phone. This includes:

family, friends and neighbours who are at high risk from COVID-19 or who prefer not to go out

people who are feeling lonely or isolated

staff and volunteers in key worker roles

You can also join a mutual aid group. A mutual aid group is a local volunteer-run initiative where people come together to help each other.

Protect those you help

If you’re worried about someone’s health, contact the NHS or check NHS COVID-19 advice online.

If you’re helping someone who’s staying at home, you should follow social distancing guidelines if you do have to go indoors.

If you’re helping someone who’s not a friend or family member

You should show identification when you call at their home.

You should not:

ask for their credit or debit card numbers, or other financial information

take their address and phone number, unless you need it to do a task

pressure them into giving you any unnecessary information

You can find out how to help others safely on the British Red Cross website.

Volunteering with other people

You can also meet in groups for activities like volunteer recruitment and training. This does not include meeting in groups for social activities.

The organisation or group of volunteers running the activities should follow guidance on working safely during COVID-19.

As a volunteer, you should:

follow social distancing guidelines

wash your hands regularly and for 20 seconds

wear a face covering indoors

make sure indoor spaces are well ventilated with fresh air

Volunteering in a support group

You can volunteer in a support group. Support groups should provide mutual aid, therapy or another form of support.

For example, 5 volunteers could support up to 30 people in a group session, to make a group of 35 in total.

Formal support groups must not be run from private homes.

Testing and vaccination

Find out how to get tested for coronavirus (COVID-19).

If you volunteer in an essential role and have COVID-19 symptoms, you’ll be prioritised for a test.

Who can get a vaccine

You can get vaccinated if you’re a volunteer in an eligible group. This includes volunteers in frontline health and social care roles.

If you qualify for a vaccine because of your age or a clinical condition, you’ll be vaccinated at the same time as other people in your area.

The NHS will let you know when you can get a vaccine and how to get it.

You can also join a mutual aid group. A mutual aid group is a local volunteer-run initiative where people come together to help each other.

Overview

You may be able to volunteer:

from home

from outside your home

in a workplace

This guidance is for volunteers in England. There’s different guidance on:

volunteering in Scotland

volunteering in Wales

volunteering in Northern Ireland

If you run an organisation or group, or manage volunteers, find out how to involve volunteers safely.

Where you can volunteer

You should volunteer from home where possible.

Follow guidance on volunteering with other people if you have to volunteer outside your home. Do not leave home if:

you’ve been told to self-isolate by NHS Test and Trace

you’re self-isolating for any other reason

If you’re volunteering in a workplace, it should follow guidance on working safely during COVID-19.

If you’re at high risk from COVID-19

your social interactions

the time you spend in places where you cannot social distance

If you have COVID-19 symptoms

Do not volunteer outside your home if you have COVID-19 symptoms or if you’ve tested positive for COVID-19.

If you’re self-isolating your volunteer organisation should not ask you to leave home.

If you need to travel as a volunteer

Find out how to travel safely if you’re volunteering in England.

Check COVID-19 guidance in Scotland, Wales or Northern Ireland before you travel, if you need to volunteer in one of these countries.

Before volunteering abroad:

check if the country you’re going to is accepting volunteers - read foreign travel advice to find out where you can go

read the guidance on travelling abroad during COVID-19

check if your volunteering role means you’re exempt from travel restrictions

check the rules you must follow when you return to England

Ways to volunteer

You can volunteer during coronavirus (COVID-19) with an organisation or group, for example a charity, the NHS or a local volunteer-run group.

Find out about volunteering with a charity or voluntary organisation.

Check if your local council has volunteering opportunities.

You should choose your volunteering activity based on your risk of getting seriously ill with COVID-19.

Volunteer with the NHS

To volunteer in a hospital, including if you’re a doctor or nurse, contact your local hospital trust.

If you want to give blood, read the guidance about donating blood during COVID-19.

You can also sign up to the NHS COVID-19 vaccine registry if you want to take part in a COVID-19 vaccine research study.

Help people in your local area

You can help others by doing activities like picking up shopping and offering support on the phone. This includes:

family, friends and neighbours who are at high risk from COVID-19 or who prefer not to go out

people who are feeling lonely or isolated

staff and volunteers in key worker roles

You can also join a mutual aid group. A mutual aid group is a local volunteer-run initiative where people come together to help each other.

Protect those you help

If you’re worried about someone’s health, contact the NHS or check NHS COVID-19 advice online.

If you’re helping someone who’s staying at home, you should follow social distancing guidelines if you do have to go indoors.

If you’re helping someone who’s not a friend or family member

You should show identification when you call at their home.

You should not:

ask for their credit or debit card numbers, or other financial information

take their address and phone number, unless you need it to do a task

pressure them into giving you any unnecessary information

You can find out how to help others safely on the British Red Cross website.

Volunteering with other people

You can also meet in groups for activities like volunteer recruitment and training. This does not include meeting in groups for social activities.

The organisation or group of volunteers running the activities should follow guidance on working safely during COVID-19.

As a volunteer, you should:

follow social distancing guidelines

wash your hands regularly and for 20 seconds

wear a face covering indoors

make sure indoor spaces are well ventilated with fresh air

Volunteering in a support group

You can volunteer in a support group. Support groups should provide mutual aid, therapy or another form of support.

For example, 5 volunteers could support up to 30 people in a group session, to make a group of 35 in total.

Formal support groups must not be run from private homes.

Testing and vaccination

Find out how to get tested for coronavirus (COVID-19).

If you volunteer in an essential role and have COVID-19 symptoms, you’ll be prioritised for a test.

Who can get a vaccine

You can get vaccinated if you’re a volunteer in an eligible group. This includes volunteers in frontline health and social care roles.

If you qualify for a vaccine because of your age or a clinical condition, you’ll be vaccinated at the same time as other people in your area.

The NHS will let you know when you can get a vaccine and how to get it.


I have hired a new person for plumbing in my construction business. I am unsure whether I should treat them as an employee. They own their own business, for which they have full responsibility. Should I treat them as an employee and add them to PAYE?

You usually have to pay your employees through PAYE if they earn £120 or more a week (£520 a month or £6,240 a year).

Tell HMRC about a new employee

Overview

You must tell HM Revenue and Customs (HMRC) when you take on a new employee and be registered as an employer.

Before you pay your new starter follow these steps.

Check you need to pay them through PAYE.

Get employee information to work out their tax code - if you do not have their P45, use HMRC’s ‘starter checklist’ (which replaced the P46).

Find out if they need to repay a student loan.

Use these details to set up your new employee in your payroll software.

Register your employee with HMRC using a Full Payment Submission (FPS).

You must also follow the same steps as when you start employing staff for the first time, for example checking they can work in the UK.

Check you need to pay someone through PAYE

You do not need to pay self-employed workers through PAYE.

Working out if someone is an employee or self-employed

As a general rule, someone is:

employed if they work for you and do not have any of the risks associated with running a business

self-employed if they run their own business and are responsible for its success or failure

You must check each worker’s employment status to make sure they’re not self-employed. If you get it wrong you may have to pay extra tax, National Insurance, interest and a penalty.

Temporary or agency workers

You need to operate PAYE on temporary workers that you pay directly, as long as they’re classed as an employee.

You do not need to operate PAYE if a worker is paid by an agency, unless the agency’s based abroad and does not have a trading address or representative in the UK.

There are special rules for harvest workers or shoot beaters employed for less than 2 weeks.

Employees you only pay once

You operate PAYE differently for employees you only pay once.

Set up a payroll record with their full name and address. If you give them a payroll ID, make sure it’s unique.

When you send your Full Payment Submission (FPS):

use tax code ‘0T’ on a ‘Week 1’ or ‘Month 1’ basis

put ‘IO’ in the ‘Pay frequency’ field

do not put a start or leaving date

Give your employee a statement showing their pay before and after deductions, and the payment date, for example a payslip or a letter. Do not give them a P45.

Volunteers

You do not need to operate PAYE on volunteers if they only get expenses that are not subject to tax or National Insurance - check if their expenses are affected.

Students

Operate PAYE on students in the same way as you do for other employees.

Get employee information

You need to get certain information from your employee so you can set them up with the correct tax code and starter declaration on your payroll software.

You’ll usually get most of this information from the employee’s P45, but they’ll have to fill in a ‘starter checklist’ (which replaced the P46 form) if they do not have a recent P45.

You’ll need your employee’s:

date of birth

gender

full address

start date

From your employee’s P45, you’ll need their:

full name

leaving date from their last job

total pay and tax paid to date for the current tax year

student loan deduction status

National Insurance number

existing tax code

You must keep this information in your payroll records for the current year and the 3 following tax years.

If your employee does not have a P45

Ask your employee for this information if you do not have their P45, or if they left their last job before 6 April 2020.

The P46 form is no longer used.

Get the information by asking your new employee to complete HMRC’s new starter checklist.

If your employee has more than one P45

You should use the P45 with the latest date and give the other one back to the employee.

If they have the same leaving date use the P45 with the highest tax free allowance (or least additional pay for a K code) and give the other one back to the employee.

Work out your employee’s tax code

When you’ve got your employee’s information you can use a tool to:

work out their tax code and starter declaration

find out what else to do before you pay your employee for the first time

Work out your employee’s tax code

Employees you only pay once and secondments from abroad

There’s a different way to work out tax codes for employees who you only pay once or who are seconded from abroad.

Student loan repayments

You should make student loan deductions if any of the following apply:

your new employee’s P45 shows that deductions should continue

your new employee tells you they’re repaying a student loan or a postgraduate loan, for example on a starter checklist

HM Revenue and Customs (HMRC) sends you form SL1 or form PGL1 and your employee earns over the income threshold for their loan

What you need to do

You should follow these steps even if your employee has a P45 from their last job.

Ask your new employee if they have a student loan or a postgraduate loan - they may have both. If they finished their studies after 6 April in the current tax year, they will not start to repay their loan until the next tax year.

Record their answer in your payroll software. You do not need to calculate their loan recovery repayments - your payroll software will do this for you.

If your employee has a student loan, ask them to sign in to their repayment account and check which plan to use for deductions. They can contact the Student Loans Company if they’re still not sure.

If they cannot tell you, use Plan 1 in your payroll software until you get a student loan start notice (SL1).

Where the employee is on more than one plan, start deductions for the plan with the lowest recovery threshold until you get an SL1. Check the student loan recovery thresholds.

Report these deductions to HMRC when you pay your employee.

Special rules

In some cases there are special rules for making student loan deductions. Examples include:

you’re sent a court order to collect a debt directly from your employee’s earnings

you change how often you pay your employee, such as from weekly to monthly

the employee has more than one job with you and you need to aggregate earnings

Stopping deductions

HMRC will tell you if you need to stop making loan deductions from your employees’ pay. They’ll send you:

form SL2 for student loans

form PGL2 for postgraduate loans

Do not stop making deductions if an employee asks you to.

Registering your new employee

Register your new employee with HM Revenue and Customs (HMRC) by including their details on a Full Payment Submission (FPS) the first time you pay them.

On this FPS, include:

information you’ve collected from them

the tax code and starter declaration that you’ve worked out

pay and deductions (for example tax, National Insurance and student loan deductions) since they started working for you - do not include figures from their previous job

Giving your employee a payroll ID

You can assign payroll IDs to your employees. The ID must be unique - so use a different one if:

you re-employ someone - if you do this within the same tax year restart their year-to-date information from ‘£0.00’

an employee has more than one job in the same PAYE scheme

If you re-use a previous payroll ID, you’ll create a duplicate record and report payroll incorrectly.

Special rules

There are special rules for making deductions for:

female employees entitled to reduced National Insurance

employees you only pay once

harvest workers and casual beaters

certain employees with more than one job

Late P45 or starter checklist

You may need to update your payroll records if your employee gives you a P45 or starter checklist after you’ve registered them with HM Revenue and Customs (HMRC).

You only need a starter checklist from your employee to work out their tax code if they do not have a P45, or if they left their last job before 6 April 2020.

If HMRC has sent you a tax code

Use the tax code that HMRC has sent you if your employee gives you a P45 or starter checklist after you’ve first paid them. Deduct any student loan repayments from the date your employee started with you.

If HMRC has not sent you a code

Late P45

Use your employee’s P45 to work out their tax code and update their details in your payroll software.

If your employee left their last job after 5 April 2021, you should also update both the ‘Total pay to date’ and ‘Total tax to date’ fields in your payroll software for the first week you included this information. If your software finds errors, update the fields with the correct figures.

Late starter checklist

Use your employee’s starter checklist to update the starter declaration in your payroll records.

Keep using the tax code you used in your first Full Payment Submission (FPS) until HMRC sends you a new one.

When you next pay your employee

Do not enter another start date on the FPS, even if you have not reported a start date before.

You do not need to pay self-employed workers through PAYE.

Tell HMRC about a new employee

Overview

You must tell HM Revenue and Customs (HMRC) when you take on a new employee and be registered as an employer.

Before you pay your new starter follow these steps.

Check you need to pay them through PAYE.

Get employee information to work out their tax code - if you do not have their P45, use HMRC’s ‘starter checklist’ (which replaced the P46).

Find out if they need to repay a student loan.

Use these details to set up your new employee in your payroll software.

Register your employee with HMRC using a Full Payment Submission (FPS).

You must also follow the same steps as when you start employing staff for the first time, for example checking they can work in the UK.

Check you need to pay someone through PAYE

You usually have to pay your employees through PAYE if they earn £120 or more a week (£520 a month or £6,240 a year).

Working out if someone is an employee or self-employed

As a general rule, someone is:

employed if they work for you and do not have any of the risks associated with running a business

self-employed if they run their own business and are responsible for its success or failure

Temporary or agency workers

You need to operate PAYE on temporary workers that you pay directly, as long as they’re classed as an employee.

There are special rules for harvest workers or shoot beaters employed for less than 2 weeks.

Employees you only pay once

You operate PAYE differently for employees you only pay once.

Set up a payroll record with their full name and address. If you give them a payroll ID, make sure it’s unique.

When you send your Full Payment Submission (FPS):

use tax code ‘0T’ on a ‘Week 1’ or ‘Month 1’ basis

put ‘IO’ in the ‘Pay frequency’ field

do not put a start or leaving date

Volunteers

Students

Operate PAYE on students in the same way as you do for other employees.

Get employee information

You’ll need your employee’s:

date of birth

gender

full address

start date

From your employee’s P45, you’ll need their:

full name

leaving date from their last job

total pay and tax paid to date for the current tax year

student loan deduction status

National Insurance number

existing tax code

You must keep this information in your payroll records for the current year and the 3 following tax years.

If your employee does not have a P45

Ask your employee for this information if you do not have their P45, or if they left their last job before 6 April 2020.

The P46 form is no longer used.

Get the information by asking your new employee to complete HMRC’s new starter checklist.

If your employee has more than one P45

You should use the P45 with the latest date and give the other one back to the employee.

Work out your employee’s tax code

When you’ve got your employee’s information you can use a tool to:

work out their tax code and starter declaration

find out what else to do before you pay your employee for the first time

Work out your employee’s tax code

Employees you only pay once and secondments from abroad

There’s a different way to work out tax codes for employees who you only pay once or who are seconded from abroad.

Student loan repayments

You should make student loan deductions if any of the following apply:

your new employee’s P45 shows that deductions should continue

your new employee tells you they’re repaying a student loan or a postgraduate loan, for example on a starter checklist

HM Revenue and Customs (HMRC) sends you form SL1 or form PGL1 and your employee earns over the income threshold for their loan

What you need to do

You should follow these steps even if your employee has a P45 from their last job.

Record their answer in your payroll software. You do not need to calculate their loan recovery repayments - your payroll software will do this for you.

If they cannot tell you, use Plan 1 in your payroll software until you get a student loan start notice (SL1).

Report these deductions to HMRC when you pay your employee.

Special rules

In some cases there are special rules for making student loan deductions. Examples include:

you’re sent a court order to collect a debt directly from your employee’s earnings

you change how often you pay your employee, such as from weekly to monthly

the employee has more than one job with you and you need to aggregate earnings

Stopping deductions

HMRC will tell you if you need to stop making loan deductions from your employees’ pay. They’ll send you:

form SL2 for student loans

form PGL2 for postgraduate loans

Do not stop making deductions if an employee asks you to.

Registering your new employee

On this FPS, include:

information you’ve collected from them

the tax code and starter declaration that you’ve worked out

Giving your employee a payroll ID

You can assign payroll IDs to your employees. The ID must be unique - so use a different one if:

you re-employ someone - if you do this within the same tax year restart their year-to-date information from ‘£0.00’

an employee has more than one job in the same PAYE scheme

If you re-use a previous payroll ID, you’ll create a duplicate record and report payroll incorrectly.

Special rules

There are special rules for making deductions for:

female employees entitled to reduced National Insurance

employees you only pay once

harvest workers and casual beaters

certain employees with more than one job

Late P45 or starter checklist

If HMRC has sent you a tax code

If HMRC has not sent you a code

Late P45

Use your employee’s P45 to work out their tax code and update their details in your payroll software.

Late starter checklist

Use your employee’s starter checklist to update the starter declaration in your payroll records.

Keep using the tax code you used in your first Full Payment Submission (FPS) until HMRC sends you a new one.

When you next pay your employee

Do not enter another start date on the FPS, even if you have not reported a start date before.

As a general rule, someone is:

Tell HMRC about a new employee

Overview

You must tell HM Revenue and Customs (HMRC) when you take on a new employee and be registered as an employer.

Before you pay your new starter follow these steps.

Check you need to pay them through PAYE.

Get employee information to work out their tax code - if you do not have their P45, use HMRC’s ‘starter checklist’ (which replaced the P46).

Find out if they need to repay a student loan.

Use these details to set up your new employee in your payroll software.

Register your employee with HMRC using a Full Payment Submission (FPS).

You must also follow the same steps as when you start employing staff for the first time, for example checking they can work in the UK.

Check you need to pay someone through PAYE

You usually have to pay your employees through PAYE if they earn £120 or more a week (£520 a month or £6,240 a year).

You do not need to pay self-employed workers through PAYE.

Working out if someone is an employee or self-employed

As a general rule, someone is:

employed if they work for you and do not have any of the risks associated with running a business

self-employed if they run their own business and are responsible for its success or failure

Temporary or agency workers

You need to operate PAYE on temporary workers that you pay directly, as long as they’re classed as an employee.

There are special rules for harvest workers or shoot beaters employed for less than 2 weeks.

Employees you only pay once

You operate PAYE differently for employees you only pay once.

Set up a payroll record with their full name and address. If you give them a payroll ID, make sure it’s unique.

When you send your Full Payment Submission (FPS):

use tax code ‘0T’ on a ‘Week 1’ or ‘Month 1’ basis

put ‘IO’ in the ‘Pay frequency’ field

do not put a start or leaving date

Volunteers

Students

Operate PAYE on students in the same way as you do for other employees.

Get employee information

You’ll need your employee’s:

date of birth

gender

full address

start date

From your employee’s P45, you’ll need their:

full name

leaving date from their last job

total pay and tax paid to date for the current tax year

student loan deduction status

National Insurance number

existing tax code

You must keep this information in your payroll records for the current year and the 3 following tax years.

If your employee does not have a P45

Ask your employee for this information if you do not have their P45, or if they left their last job before 6 April 2020.

The P46 form is no longer used.

Get the information by asking your new employee to complete HMRC’s new starter checklist.

If your employee has more than one P45

You should use the P45 with the latest date and give the other one back to the employee.

Work out your employee’s tax code

When you’ve got your employee’s information you can use a tool to:

work out their tax code and starter declaration

find out what else to do before you pay your employee for the first time

Work out your employee’s tax code

Employees you only pay once and secondments from abroad

There’s a different way to work out tax codes for employees who you only pay once or who are seconded from abroad.

Student loan repayments

You should make student loan deductions if any of the following apply:

your new employee’s P45 shows that deductions should continue

your new employee tells you they’re repaying a student loan or a postgraduate loan, for example on a starter checklist

HM Revenue and Customs (HMRC) sends you form SL1 or form PGL1 and your employee earns over the income threshold for their loan

What you need to do

You should follow these steps even if your employee has a P45 from their last job.

Record their answer in your payroll software. You do not need to calculate their loan recovery repayments - your payroll software will do this for you.

If they cannot tell you, use Plan 1 in your payroll software until you get a student loan start notice (SL1).

Report these deductions to HMRC when you pay your employee.

Special rules

In some cases there are special rules for making student loan deductions. Examples include:

you’re sent a court order to collect a debt directly from your employee’s earnings

you change how often you pay your employee, such as from weekly to monthly

the employee has more than one job with you and you need to aggregate earnings

Stopping deductions

HMRC will tell you if you need to stop making loan deductions from your employees’ pay. They’ll send you:

form SL2 for student loans

form PGL2 for postgraduate loans

Do not stop making deductions if an employee asks you to.

Registering your new employee

On this FPS, include:

information you’ve collected from them

the tax code and starter declaration that you’ve worked out

Giving your employee a payroll ID

You can assign payroll IDs to your employees. The ID must be unique - so use a different one if:

you re-employ someone - if you do this within the same tax year restart their year-to-date information from ‘£0.00’

an employee has more than one job in the same PAYE scheme

If you re-use a previous payroll ID, you’ll create a duplicate record and report payroll incorrectly.

Special rules

There are special rules for making deductions for:

female employees entitled to reduced National Insurance

employees you only pay once

harvest workers and casual beaters

certain employees with more than one job

Late P45 or starter checklist

If HMRC has sent you a tax code

If HMRC has not sent you a code

Late P45

Use your employee’s P45 to work out their tax code and update their details in your payroll software.

Late starter checklist

Use your employee’s starter checklist to update the starter declaration in your payroll records.

Keep using the tax code you used in your first Full Payment Submission (FPS) until HMRC sends you a new one.

When you next pay your employee

Do not enter another start date on the FPS, even if you have not reported a start date before.

self-employed if they run their own business and are responsible for its success or failure

Tell HMRC about a new employee

Overview

You must tell HM Revenue and Customs (HMRC) when you take on a new employee and be registered as an employer.

Before you pay your new starter follow these steps.

Check you need to pay them through PAYE.

Get employee information to work out their tax code - if you do not have their P45, use HMRC’s ‘starter checklist’ (which replaced the P46).

Find out if they need to repay a student loan.

Use these details to set up your new employee in your payroll software.

Register your employee with HMRC using a Full Payment Submission (FPS).

You must also follow the same steps as when you start employing staff for the first time, for example checking they can work in the UK.

Check you need to pay someone through PAYE

You usually have to pay your employees through PAYE if they earn £120 or more a week (£520 a month or £6,240 a year).

You do not need to pay self-employed workers through PAYE.

Working out if someone is an employee or self-employed

As a general rule, someone is:

employed if they work for you and do not have any of the risks associated with running a business

Temporary or agency workers

You need to operate PAYE on temporary workers that you pay directly, as long as they’re classed as an employee.

There are special rules for harvest workers or shoot beaters employed for less than 2 weeks.

Employees you only pay once

You operate PAYE differently for employees you only pay once.

Set up a payroll record with their full name and address. If you give them a payroll ID, make sure it’s unique.

When you send your Full Payment Submission (FPS):

use tax code ‘0T’ on a ‘Week 1’ or ‘Month 1’ basis

put ‘IO’ in the ‘Pay frequency’ field

do not put a start or leaving date

Volunteers

Students

Operate PAYE on students in the same way as you do for other employees.

Get employee information

You’ll need your employee’s:

date of birth

gender

full address

start date

From your employee’s P45, you’ll need their:

full name

leaving date from their last job

total pay and tax paid to date for the current tax year

student loan deduction status

National Insurance number

existing tax code

You must keep this information in your payroll records for the current year and the 3 following tax years.

If your employee does not have a P45

Ask your employee for this information if you do not have their P45, or if they left their last job before 6 April 2020.

The P46 form is no longer used.

Get the information by asking your new employee to complete HMRC’s new starter checklist.

If your employee has more than one P45

You should use the P45 with the latest date and give the other one back to the employee.

Work out your employee’s tax code

When you’ve got your employee’s information you can use a tool to:

work out their tax code and starter declaration

find out what else to do before you pay your employee for the first time

Work out your employee’s tax code

Employees you only pay once and secondments from abroad

There’s a different way to work out tax codes for employees who you only pay once or who are seconded from abroad.

Student loan repayments

You should make student loan deductions if any of the following apply:

your new employee’s P45 shows that deductions should continue

your new employee tells you they’re repaying a student loan or a postgraduate loan, for example on a starter checklist

HM Revenue and Customs (HMRC) sends you form SL1 or form PGL1 and your employee earns over the income threshold for their loan

What you need to do

You should follow these steps even if your employee has a P45 from their last job.

Record their answer in your payroll software. You do not need to calculate their loan recovery repayments - your payroll software will do this for you.

If they cannot tell you, use Plan 1 in your payroll software until you get a student loan start notice (SL1).

Report these deductions to HMRC when you pay your employee.

Special rules

In some cases there are special rules for making student loan deductions. Examples include:

you’re sent a court order to collect a debt directly from your employee’s earnings

you change how often you pay your employee, such as from weekly to monthly

the employee has more than one job with you and you need to aggregate earnings

Stopping deductions

HMRC will tell you if you need to stop making loan deductions from your employees’ pay. They’ll send you:

form SL2 for student loans

form PGL2 for postgraduate loans

Do not stop making deductions if an employee asks you to.

Registering your new employee

On this FPS, include:

information you’ve collected from them

the tax code and starter declaration that you’ve worked out

Giving your employee a payroll ID

You can assign payroll IDs to your employees. The ID must be unique - so use a different one if:

you re-employ someone - if you do this within the same tax year restart their year-to-date information from ‘£0.00’

an employee has more than one job in the same PAYE scheme

If you re-use a previous payroll ID, you’ll create a duplicate record and report payroll incorrectly.

Special rules

There are special rules for making deductions for:

female employees entitled to reduced National Insurance

employees you only pay once

harvest workers and casual beaters

certain employees with more than one job

Late P45 or starter checklist

If HMRC has sent you a tax code

If HMRC has not sent you a code

Late P45

Use your employee’s P45 to work out their tax code and update their details in your payroll software.

Late starter checklist

Use your employee’s starter checklist to update the starter declaration in your payroll records.

Keep using the tax code you used in your first Full Payment Submission (FPS) until HMRC sends you a new one.

When you next pay your employee

Do not enter another start date on the FPS, even if you have not reported a start date before.