I am a refugee coming to the UK on a refugee visa. When I arrived at UK boarder control, I was informed that my visa had been cancelled. I have nowhere to go and am not allowed to stay in the UK. Can I appeal the visa cancellation?

You’ll be told in your decision letter if you can ask for the decision to cancel your visa to be reviewed. This is known as an ‘administrative review’.

Ask for a visa administrative review

If you're outside the UK

You’ll be told in your application refusal letter if you can ask for the decision on your visa application to be reviewed. This is known as an ‘administrative review’.

You can only ask for an administrative review if all of the following apply:

you’re outside the UK

you applied outside the UK

your application was refused on or after 6 April 2015

you do not have a right of appeal against the refusal

you did not make an application as a short term student or a visitor (except if you applied as an S2 Healthcare Visitor)

There’s a different way to ask for an administrative review if you applied:

to the EU Settlement Scheme

as a Frontier Worker

as an S2 Healthcare Visitor

as a Service Provider from Switzerland

How to apply

You must apply for an administrative review within 28 days of getting the decision. It costs £80.

You can apply online.

The decision will be checked for the errors you point out.

You’ll usually receive the result of the administrative review within 28 calendar days.

You cannot request a second review (unless the result of the first review found new reasons why you were refused).

Withdraw your request

Your request for an administrative review will be withdrawn (cancelled) if you make any other immigration or visa application.

Your request will be rejected if you ask for a review of a previous decision after submitting a new application.

You can email the Home Office and ask for your request to be withdrawn.

You must include your name, date of birth, nationality and your Global Web Form (GWF) reference number.

Your GWF reference number was given to you when you first applied. You can find it on emails and letters from the Home Office about your application.

If you're in the UK

You can ask for your application to be reviewed if one of the following apply:

your application was refused

your application was granted but you’re unhappy with the amount or conditions of your leave

This is known as an ‘administrative review’.

You may be able to appeal if you’re not eligible for an administrative review.

to the EU Settlement Scheme

as a Frontier Worker

as an S2 Healthcare Visitor

as a Service Provider from Switzerland

Apply for administrative review

If your application was refused, you must apply for an administrative review within 14 days of getting the decision.

Your refusal letter will tell you how to apply. You may be able to apply online. It costs £80.

You must apply within 7 days if you’ve been detained.

If your application was granted but you’re unhappy with the amount or conditions of your leave, you must email the Home Office within 14 days of getting your biometric residence permit.

Contact UK Visas and Immigration (UKVI) if you have a general enquiry about immigration.

Get a decision

The decision will be checked for the errors you point out. Do not send new information or documents for review unless you’ve been asked to.

You’ll usually receive the result of the administrative review within 28 days. You cannot request a second review (unless the result included new reasons why you were refused).

If your visa’s expired, you will not usually be removed from the UK until your review has been completed.

Withdraw your request

Your request for an administrative review will be withdrawn (cancelled) if you:

make any other immigration or visa application

ask for your passport back so you can travel

leave the UK

Your request will be rejected if you ask for a review of a previous decision after submitting a new application.

You can also email the Home Office and ask for your request to be withdrawn.

You must include your name, date of birth, nationality and either your administrative review payment reference number or Home Office reference number in your email.

If your visa was cancelled at the border

You can ask for the decision to be reviewed if your visa was cancelled for one or more of the following reasons:

there has been a change in your circumstances

you gave false information

you failed to include relevant facts

Apply for administrative review

Your letter will tell you how to apply. It costs £80.

If you were given temporary admission to the UK

You must apply for an administrative review within 14 days of your visa being cancelled or 7 days if you are detained. You need to do this from the UK.

If your visa was cancelled at border controls outside the UK

You must apply for an administrative review within 28 days of your visa being cancelled in any of the following cities:

Paris

Brussels

Dunkirk

Coquelles

Calais

Lille

Get a decision

The decision will be checked for the errors you point out. Do not send new information or documents unless you’ve been asked to.

You’ll usually receive the result of the administrative review within 28 days. You cannot request a second review (unless the result included new reasons for the cancellation of your leave).

If you’re in the UK, you will not usually be removed until your review has been completed.

Withdraw your request

Your request for an administrative review will be withdrawn (cancelled) if you:

make any other immigration or visa application

ask for your passport back so you can travel

leave the UK

Your request will be rejected if you ask for a review of a previous decision after submitting a new application.

You can also email the Home Office and ask for your request to be withdrawn.

Ask for a visa administrative review

If you're outside the UK

You can only ask for an administrative review if all of the following apply:

you’re outside the UK

you applied outside the UK

your application was refused on or after 6 April 2015

you do not have a right of appeal against the refusal

There’s a different way to ask for an administrative review if you applied:

to the EU Settlement Scheme

as a Frontier Worker

as an S2 Healthcare Visitor

as a Service Provider from Switzerland

How to apply

You must apply for an administrative review within 28 days of getting the decision. It costs £80.

You can apply online.

The decision will be checked for the errors you point out.

You’ll usually receive the result of the administrative review within 28 calendar days.

You cannot request a second review (unless the result of the first review found new reasons why you were refused).

Withdraw your request

You can email the Home Office and ask for your request to be withdrawn.

You must include your name, date of birth, nationality and your Global Web Form (GWF) reference number.

If you're in the UK

You can ask for your application to be reviewed if one of the following apply:

your application was refused

your application was granted but you’re unhappy with the amount or conditions of your leave

This is known as an ‘administrative review’.

You may be able to appeal if you’re not eligible for an administrative review.

to the EU Settlement Scheme

as a Frontier Worker

as an S2 Healthcare Visitor

as a Service Provider from Switzerland

Apply for administrative review

If your application was refused, you must apply for an administrative review within 14 days of getting the decision.

Your refusal letter will tell you how to apply. You may be able to apply online. It costs £80.

You must apply within 7 days if you’ve been detained.

Contact UK Visas and Immigration (UKVI) if you have a general enquiry about immigration.

Get a decision

If your visa’s expired, you will not usually be removed from the UK until your review has been completed.

Withdraw your request

Your request for an administrative review will be withdrawn (cancelled) if you:

make any other immigration or visa application

ask for your passport back so you can travel

leave the UK

Your request will be rejected if you ask for a review of a previous decision after submitting a new application.

You can also email the Home Office and ask for your request to be withdrawn.

If your visa was cancelled at the border

You can ask for the decision to be reviewed if your visa was cancelled for one or more of the following reasons:

there has been a change in your circumstances

you gave false information

you failed to include relevant facts

Apply for administrative review

Your letter will tell you how to apply. It costs £80.

If you were given temporary admission to the UK

If your visa was cancelled at border controls outside the UK

You must apply for an administrative review within 28 days of your visa being cancelled in any of the following cities:

Paris

Brussels

Dunkirk

Coquelles

Calais

Lille

Get a decision

If you’re in the UK, you will not usually be removed until your review has been completed.

Withdraw your request

Your request for an administrative review will be withdrawn (cancelled) if you:

make any other immigration or visa application

ask for your passport back so you can travel

leave the UK

Your request will be rejected if you ask for a review of a previous decision after submitting a new application.

You can also email the Home Office and ask for your request to be withdrawn.

Ask for a visa administrative review

If you're outside the UK

You can only ask for an administrative review if all of the following apply:

you’re outside the UK

you applied outside the UK

your application was refused on or after 6 April 2015

you do not have a right of appeal against the refusal

There’s a different way to ask for an administrative review if you applied:

to the EU Settlement Scheme

as a Frontier Worker

as an S2 Healthcare Visitor

as a Service Provider from Switzerland

How to apply

You must apply for an administrative review within 28 days of getting the decision. It costs £80.

You can apply online.

The decision will be checked for the errors you point out.

You’ll usually receive the result of the administrative review within 28 calendar days.

You cannot request a second review (unless the result of the first review found new reasons why you were refused).

Withdraw your request

You can email the Home Office and ask for your request to be withdrawn.

You must include your name, date of birth, nationality and your Global Web Form (GWF) reference number.

If you're in the UK

You can ask for your application to be reviewed if one of the following apply:

your application was refused

your application was granted but you’re unhappy with the amount or conditions of your leave

This is known as an ‘administrative review’.

You may be able to appeal if you’re not eligible for an administrative review.

to the EU Settlement Scheme

as a Frontier Worker

as an S2 Healthcare Visitor

as a Service Provider from Switzerland

Apply for administrative review

If your application was refused, you must apply for an administrative review within 14 days of getting the decision.

Your refusal letter will tell you how to apply. You may be able to apply online. It costs £80.

You must apply within 7 days if you’ve been detained.

Contact UK Visas and Immigration (UKVI) if you have a general enquiry about immigration.

Get a decision

If your visa’s expired, you will not usually be removed from the UK until your review has been completed.

Withdraw your request

Your request for an administrative review will be withdrawn (cancelled) if you:

make any other immigration or visa application

ask for your passport back so you can travel

leave the UK

Your request will be rejected if you ask for a review of a previous decision after submitting a new application.

You can also email the Home Office and ask for your request to be withdrawn.

If your visa was cancelled at the border

You can ask for the decision to be reviewed if your visa was cancelled for one or more of the following reasons:

there has been a change in your circumstances

you gave false information

you failed to include relevant facts

Apply for administrative review

Your letter will tell you how to apply. It costs £80.

If you were given temporary admission to the UK

If your visa was cancelled at border controls outside the UK

You must apply for an administrative review within 28 days of your visa being cancelled in any of the following cities:

Paris

Brussels

Dunkirk

Coquelles

Calais

Lille

Get a decision

If you’re in the UK, you will not usually be removed until your review has been completed.

Withdraw your request

Your request for an administrative review will be withdrawn (cancelled) if you:

make any other immigration or visa application

ask for your passport back so you can travel

leave the UK

Your request will be rejected if you ask for a review of a previous decision after submitting a new application.

You can also email the Home Office and ask for your request to be withdrawn.

you gave false information

Ask for a visa administrative review

If you're outside the UK

You can only ask for an administrative review if all of the following apply:

you’re outside the UK

you applied outside the UK

your application was refused on or after 6 April 2015

you do not have a right of appeal against the refusal

you did not make an application as a short term student or a visitor (except if you applied as an S2 Healthcare Visitor)

There’s a different way to ask for an administrative review if you applied:

to the EU Settlement Scheme

as a Frontier Worker

as an S2 Healthcare Visitor

as a Service Provider from Switzerland

How to apply

You must apply for an administrative review within 28 days of getting the decision. It costs £80.

You can apply online.

The decision will be checked for the errors you point out.

You’ll usually receive the result of the administrative review within 28 calendar days.

You cannot request a second review (unless the result of the first review found new reasons why you were refused).

Withdraw your request

You can email the Home Office and ask for your request to be withdrawn.

You must include your name, date of birth, nationality and your Global Web Form (GWF) reference number.

If you're in the UK

You can ask for your application to be reviewed if one of the following apply:

your application was refused

your application was granted but you’re unhappy with the amount or conditions of your leave

This is known as an ‘administrative review’.

You may be able to appeal if you’re not eligible for an administrative review.

to the EU Settlement Scheme

as a Frontier Worker

as an S2 Healthcare Visitor

as a Service Provider from Switzerland

Apply for administrative review

If your application was refused, you must apply for an administrative review within 14 days of getting the decision.

Your refusal letter will tell you how to apply. You may be able to apply online. It costs £80.

You must apply within 7 days if you’ve been detained.

Contact UK Visas and Immigration (UKVI) if you have a general enquiry about immigration.

Get a decision

If your visa’s expired, you will not usually be removed from the UK until your review has been completed.

Withdraw your request

Your request for an administrative review will be withdrawn (cancelled) if you:

make any other immigration or visa application

ask for your passport back so you can travel

leave the UK

Your request will be rejected if you ask for a review of a previous decision after submitting a new application.

You can also email the Home Office and ask for your request to be withdrawn.

If your visa was cancelled at the border

You can ask for the decision to be reviewed if your visa was cancelled for one or more of the following reasons:

there has been a change in your circumstances

you gave false information

you failed to include relevant facts

Apply for administrative review

Your letter will tell you how to apply. It costs £80.

If you were given temporary admission to the UK

If your visa was cancelled at border controls outside the UK

You must apply for an administrative review within 28 days of your visa being cancelled in any of the following cities:

Paris

Brussels

Dunkirk

Coquelles

Calais

Lille

Get a decision

If you’re in the UK, you will not usually be removed until your review has been completed.

Withdraw your request

Your request for an administrative review will be withdrawn (cancelled) if you:

make any other immigration or visa application

ask for your passport back so you can travel

leave the UK

Your request will be rejected if you ask for a review of a previous decision after submitting a new application.

You can also email the Home Office and ask for your request to be withdrawn.

you failed to include relevant facts

Ask for a visa administrative review

If you're outside the UK

You can only ask for an administrative review if all of the following apply:

you’re outside the UK

you applied outside the UK

your application was refused on or after 6 April 2015

you do not have a right of appeal against the refusal

you did not make an application as a short term student or a visitor (except if you applied as an S2 Healthcare Visitor)

There’s a different way to ask for an administrative review if you applied:

to the EU Settlement Scheme

as a Frontier Worker

as an S2 Healthcare Visitor

as a Service Provider from Switzerland

How to apply

You must apply for an administrative review within 28 days of getting the decision. It costs £80.

You can apply online.

The decision will be checked for the errors you point out.

You’ll usually receive the result of the administrative review within 28 calendar days.

You cannot request a second review (unless the result of the first review found new reasons why you were refused).

Withdraw your request

You can email the Home Office and ask for your request to be withdrawn.

You must include your name, date of birth, nationality and your Global Web Form (GWF) reference number.

If you're in the UK

You can ask for your application to be reviewed if one of the following apply:

your application was refused

your application was granted but you’re unhappy with the amount or conditions of your leave

This is known as an ‘administrative review’.

You may be able to appeal if you’re not eligible for an administrative review.

to the EU Settlement Scheme

as a Frontier Worker

as an S2 Healthcare Visitor

as a Service Provider from Switzerland

Apply for administrative review

If your application was refused, you must apply for an administrative review within 14 days of getting the decision.

Your refusal letter will tell you how to apply. You may be able to apply online. It costs £80.

You must apply within 7 days if you’ve been detained.

Contact UK Visas and Immigration (UKVI) if you have a general enquiry about immigration.

Get a decision

If your visa’s expired, you will not usually be removed from the UK until your review has been completed.

Withdraw your request

Your request for an administrative review will be withdrawn (cancelled) if you:

make any other immigration or visa application

ask for your passport back so you can travel

leave the UK

Your request will be rejected if you ask for a review of a previous decision after submitting a new application.

You can also email the Home Office and ask for your request to be withdrawn.

If your visa was cancelled at the border

You can ask for the decision to be reviewed if your visa was cancelled for one or more of the following reasons:

there has been a change in your circumstances

you gave false information

you failed to include relevant facts

Apply for administrative review

Your letter will tell you how to apply. It costs £80.

If you were given temporary admission to the UK

If your visa was cancelled at border controls outside the UK

You must apply for an administrative review within 28 days of your visa being cancelled in any of the following cities:

Paris

Brussels

Dunkirk

Coquelles

Calais

Lille

Get a decision

If you’re in the UK, you will not usually be removed until your review has been completed.

Withdraw your request

Your request for an administrative review will be withdrawn (cancelled) if you:

make any other immigration or visa application

ask for your passport back so you can travel

leave the UK

Your request will be rejected if you ask for a review of a previous decision after submitting a new application.

You can also email the Home Office and ask for your request to be withdrawn.


While looking into how to value the estate of my business I was informed that I can claim Business Relief as the executor of the estate. While the lady that was assisting me helped me out a lot and I am mostly aware of the process a few details slipped my mind. Which forms do I need to fill out in order to claim relief?

You should fill in both:

Business Relief for Inheritance Tax

Overview

Business Relief reduces the value of a business or its assets when working out how much Inheritance Tax has to be paid.

Any ownership of a business, or share of a business, is included in the estate for Inheritance Tax purposes.

You can get Business Relief of either 50% or 100% on some of an estate’s business assets, which can be passed on:

while the owner is still alive

as part of the will

How to claim relief

As the executor of the will or administrator of the estate, you can claim Business Relief when you’re valuing the estate.

You should fill in both:

form IHT400 (Inheritance Tax account)

schedule IHT413 (Business or partnership interests and assets)

You must use the market value of the business or asset when calculating relief at 50%.

You can claim relief on:

property and buildings

unlisted shares

machinery

What qualifies for Business Relief

You can get 100% Business Relief on:

a business or interest in a business

shares in an unlisted company

You can get 50% Business Relief on:

shares controlling more than 50% of the voting rights in a listed company

land, buildings or machinery owned by the deceased and used in a business they were a partner in or controlled

land, buildings or machinery used in the business and held in a trust that it has the right to benefit from

You can only get relief if the deceased owned the business or asset for at least 2 years before they died.

What doesn’t qualify for Business Relief

You can’t claim Business Relief if the company:

mainly deals with securities, stocks or shares, land or buildings, or in making or holding investments

is a not-for-profit organisation

is being sold, unless the sale is to a company that will carry on the business and the estate will be paid mainly in shares of that company

is being wound up, unless this is part of a process to allow the business of the company to carry on

You can’t claim Business Relief on an asset if it:

also qualifies for Agricultural Relief

wasn’t used mainly for business in the 2 years before it was either passed on as a gift or as part of the will

isn’t needed for future use in the business

If part of a non-qualifying asset is used in the business, that part might qualify for Business Relief.

Relief for agricultural property

You may be able to get Business Relief on a transfer of agricultural property (eg farmland, buildings or farm equipment) which isn’t eligible for agricultural relief.

Give away business property or assets

Someone can give away business property or assets while they’re still alive and the estate can still get Business Relief on Inheritance Tax, as long as the property or assets qualify.

How to get Business Relief on a gift

If someone gives away business property or assets, the recipient must keep them as a going concern until the death of the donor if they want to keep the relief.

They can:

replace the property or assets - like machinery - with something of equal value if it’s for use in the business

only get relief if the donor owned the business or asset for at least 2 years before the date it was given

When is a gift no longer liable for Inheritance Tax

Any gift made more than 7 years before the donor’s death doesn’t count towards their estate for Inheritance Tax purposes.

You may have to pay Capital Gains Tax or Income Tax if you sell, give away or exchange (‘dispose of’) an asset or property if it’s gone up in value during the time you owned it.

form IHT400 (Inheritance Tax account)

Business Relief for Inheritance Tax

Overview

while the owner is still alive

as part of the will

How to claim relief

You should fill in both:

form IHT400 (Inheritance Tax account)

schedule IHT413 (Business or partnership interests and assets)

You can claim relief on:

property and buildings

unlisted shares

machinery

What qualifies for Business Relief

You can get 100% Business Relief on:

a business or interest in a business

shares in an unlisted company

You can get 50% Business Relief on:

What doesn’t qualify for Business Relief

You can’t claim Business Relief if the company:

is a not-for-profit organisation

You can’t claim Business Relief on an asset if it:

also qualifies for Agricultural Relief

isn’t needed for future use in the business

Relief for agricultural property

Give away business property or assets

How to get Business Relief on a gift

They can:

When is a gift no longer liable for Inheritance Tax

schedule IHT413 (Business or partnership interests and assets)

Business Relief for Inheritance Tax

Overview

while the owner is still alive

as part of the will

How to claim relief

You should fill in both:

form IHT400 (Inheritance Tax account)

You can claim relief on:

property and buildings

unlisted shares

machinery

What qualifies for Business Relief

You can get 100% Business Relief on:

a business or interest in a business

shares in an unlisted company

You can get 50% Business Relief on:

What doesn’t qualify for Business Relief

You can’t claim Business Relief if the company:

is a not-for-profit organisation

You can’t claim Business Relief on an asset if it:

also qualifies for Agricultural Relief

isn’t needed for future use in the business

Relief for agricultural property

Give away business property or assets

How to get Business Relief on a gift

They can:

When is a gift no longer liable for Inheritance Tax


I have received a court order to deduct £2,500 from the pay of my employee. I understand the difference between priority and non-priority orders, but I cannot identify the type of order I have received. It does not state what it is. In what way can I tell whether the court order is priority or non-priority?

The court order will tell you:

Make debt deductions from an employee's pay

When you have to deduct from pay

You have to make deductions from your employee’s wages if a court orders you to. This could be to pay off:

unpaid maintenance payments

a county court judgment

There’s a different process if you have to make deductions to pay off a benefit debt or child maintenance.

How it works

You’ll get a document from the court telling you to make deductions from your employee’s pay.

Work out how much you have to deduct each time your employee is paid.

Start making deductions the next time you pay your employee. Pay them their reduced wages on their normal payday.

Make the payment to the court.

Stop making deductions when the debt has been paid off.

You and your employee can be fined if you do not deduct their wages, or if you deliberately give false information about their earnings.

Getting an order

You and your employee will each get an ‘attachment of earnings order’ (AEO) from the court.

You must start making deductions from your employee’s pay from the next time you pay them, unless it’s within the next 7 days.

Write to the court within 10 days if you get an order for someone you do not employ.

What the order tells you

The court order will tell you:

how much your employee owes

if it’s a ‘priority order’ - if it does not say what it is, it’s a ‘non-priority order’

how much you have to take from their wages - called the ‘normal deduction rate’ (NDR)

the minimum amount they still have to take home - called the ‘protected earnings rate’ (PER)

how often the payments have to be made (weekly or monthly)

You can be fined if you do not start making the deductions.

Change how often the deductions are made

If a county court made the order, you can ask them to change it, for example from weekly to monthly if that’s how you pay your employee.

If a magistrate’s court made the order, your employee has to ask the court to change it.

Deductions and minimum take-home pay

You cannot make the normal deduction if it would take the employee below the protected earnings rate.

Protected earnings rate is too high

If the protected earnings rate is so high that you’ll never be able to make deductions, write to both:

the Centralised Attachment of Earning Payments (CAPS) office

the court who issued the order

Include the:

court case number

attachment of earnings order number

name of the employee

Priority and non-priority orders

There are 2 types of orders - priority orders and non-priority orders. The way you calculate deductions for them is different.

Type of order | What it’s used for | If you cannot make the full deduction

Priority | Maintenance or fines | Carry the unpaid difference over to the next payday

Non-priority | Civil debts | Do not carry the unpaid difference over to the next payday

If your employee has more than one order

Deduct any priority orders first, in the order the employee got them. Then deduct the non-priority orders in the order the employee got them.

You can apply to the court to combine 2 or more non-priority orders into a single order. This is called a ‘consolidated attachment of earnings order’.

Deductions for a priority order

Priority orders are used for unpaid maintenance or fines.

Calculate your employee’s earnings.

Take off the normal deduction rate from their earnings.

Take off an extra £1 towards your administrative costs (if you want to).

Pay your employee the remainder of their earnings. You must pay them at least their protected earnings rate (this is given in the order). If you cannot deduct the full amount, carry the difference over and deduct it on the next payday.

Send the deduction to the court.

You can still deduct the £1 if it takes your employee’s income below their protected earnings rate - but not if it takes their income below the National Minimum Wage.

Making a full deduction

Deduct the full amount from your employee’s earnings if it does not take them below their protected earnings rates.

When you cannot make a full deduction

If the full deduction would take the employee below their protected earnings rate, carry the difference over to their next payday.

When you cannot make any deduction

There’s a different process if you cannot make any deduction because the employee’s earnings are below their protected earnings rate.

You have to tell the Centralised Attachment of Earning Payments (CAPS) office you could not make a deduction. Send an email to caps@justice.gov.uk with the:

court case number

attachment of earnings order number

name of the employee

reason you could not make any deduction

Paying your employee for a different pay period

Recalculate the protected earnings rate and normal deduction rate if you pay your employee for a different period than usual.

Holiday pay in advance

Use the same process if you’re paying your employee holiday pay in advance.

You’ll need to work out the different rates for:

the month when you give pay in advance

the following month when you pay them less than normal

Deductions for a non-priority order

Non-priority orders are used for debts from a county court judgment (CCJ).

Calculate your employee’s earnings.

Pay your employee the remainder of their earnings. You must pay them at least their protected earnings rate.

Send the deduction to the court.

Making a full deduction

When you cannot make a full deduction

Do not carry any unpaid difference over to the next payday if the full deduction would take the employee below their protected earnings rate.

When you cannot make any deduction

Do not carry the deduction over to the next payday if the employee’s earnings are below their protected earnings rate.

court case number

attachment of earnings order number

name of the employee

reason you could not make any deduction

Holiday pay in advance

the month when you give pay in advance

the following month when you’d pay them less than normal

What counts as earnings

You can only make a deduction from the following earnings:

wages, fees, bonuses, commissions, overtime pay or any payments on top of wages

private or occupational pensions and compensation payments

Statutory Sick Pay

contractual sick pay

contractual maternity pay

contractual paternity pay

contractual adoption pay

contractual redundancy pay

Statutory pay is money that your employees are entitled to by law. Contractual pay is what you agree with your employees in addition to statutory pay.

What does not count as earnings

You cannot make a deduction from any of the following:

amounts paid by a department of the government of Northern Ireland or any country outside the UK

any social security pension, allowance or benefit

tax credits

any pension or allowance paid for disability

guaranteed minimum pension within the Social Security Pensions Act 1975

Statutory Maternity Pay

Statutory Paternity Pay

Statutory Adoption Pay

Statutory Redundancy Pay

Making payments

The order that you get for the employee will tell you whether you have to pay:

the magistrates’ court

the Centralised Attachment of Earnings Payments (CAPS) office

Tell your employee each time

You must tell your employee in writing about each deduction. Do this when you give them their payslip.

Paying the magistrates’ court

Send a cheque made payable to ‘HM Courts & Tribunals Service’.

You can pay with a single cheque if you’re paying 2 or more orders issued by the same court.

Some courts let you pay by Bacs transfer. Contact the court for their account details if you want to pay this way.

When you send the payment, you must include a note of:

the employer name

the employee’s name

the case number from the order

how much money you’re sending

Paying the CAPS office

You can only pay by:

cheque

Bacs transfer

You cannot pay by standing order or Direct Debit.

Pay CAPS by cheque

Send a cheque made payable to ‘HM Courts & Tribunals Service’ to CAPS.

Pay CAPS by Bacs

You must register before you can pay by Bacs. Download and fill in the registration form and email it to ntonbacs@justice.gov.uk.

To make a Bacs payment, send:

a bank payment request form to your bank

the Bacs payment schedule form to ntonbacs@justice.gov.uk

The payment will be sent back if you do not fill in the schedule correctly. You can be fined if you do not send the schedule.

Contact CAPS about a payment

You need to give these details when you contact CAPS about a payment:

case number

your name (as stated on your bank statement)

your bank account number

your sort code

amount of payment

Change of circumstances

Write to the Centralised Attachment of Earning Payments (CAPS) office within 10 days if the employee stops working for you.

Include the:

court case number

attachment of earnings order number

name of the employee

date they stopped working for you

name of their new employer (if you know it)

The court changes the order

The County Court Money Claims Centre will tell you in writing if the normal deduction rate or protected earnings rate changes. They can change it for 4 weeks.

When the 4 weeks is over, you have to go back to the original rates in the order.

The court cancels the order

The County Court Money Claims Centre will tell you in writing if the order has been ‘discharged’ (cancelled).

You can still make the deduction if you’re due to pay your employee within the next 7 days. Your employee will get a refund from CAPS.

You must stop making deductions if you’re due to pay your employee 7 days after you got the cancellation notice.

if it’s a ‘priority order’ - if it does not say what it is, it’s a ‘non-priority order’

When you have to deduct from pay

unpaid maintenance payments

a county court judgment

How it works

You’ll get a document from the court telling you to make deductions from your employee’s pay.

Work out how much you have to deduct each time your employee is paid.

Make the payment to the court.

Stop making deductions when the debt has been paid off.

Getting an order

You and your employee will each get an ‘attachment of earnings order’ (AEO) from the court.

Write to the court within 10 days if you get an order for someone you do not employ.

What the order tells you

The court order will tell you:

how much your employee owes

how much you have to take from their wages - called the ‘normal deduction rate’ (NDR)

the minimum amount they still have to take home - called the ‘protected earnings rate’ (PER)

how often the payments have to be made (weekly or monthly)

You can be fined if you do not start making the deductions.

Change how often the deductions are made

If a magistrate’s court made the order, your employee has to ask the court to change it.

Deductions and minimum take-home pay

Protected earnings rate is too high

the Centralised Attachment of Earning Payments (CAPS) office

the court who issued the order

Include the:

court case number

attachment of earnings order number

name of the employee

Priority and non-priority orders

Type of order | What it’s used for | If you cannot make the full deduction

Priority | Maintenance or fines | Carry the unpaid difference over to the next payday

Non-priority | Civil debts | Do not carry the unpaid difference over to the next payday

If your employee has more than one order

Deductions for a priority order

Priority orders are used for unpaid maintenance or fines.

Calculate your employee’s earnings.

Take off the normal deduction rate from their earnings.

Take off an extra £1 towards your administrative costs (if you want to).

Send the deduction to the court.

Making a full deduction

When you cannot make a full deduction

When you cannot make any deduction

court case number

attachment of earnings order number

name of the employee

reason you could not make any deduction

Paying your employee for a different pay period

Holiday pay in advance

Use the same process if you’re paying your employee holiday pay in advance.

You’ll need to work out the different rates for:

the month when you give pay in advance

the following month when you pay them less than normal

Deductions for a non-priority order

Non-priority orders are used for debts from a county court judgment (CCJ).

Calculate your employee’s earnings.

Send the deduction to the court.

Making a full deduction

When you cannot make a full deduction

When you cannot make any deduction

court case number

attachment of earnings order number

name of the employee

reason you could not make any deduction

Holiday pay in advance

the month when you give pay in advance

the following month when you’d pay them less than normal

What counts as earnings

You can only make a deduction from the following earnings:

wages, fees, bonuses, commissions, overtime pay or any payments on top of wages

private or occupational pensions and compensation payments

Statutory Sick Pay

contractual sick pay

contractual maternity pay

contractual paternity pay

contractual adoption pay

contractual redundancy pay

What does not count as earnings

You cannot make a deduction from any of the following:

any social security pension, allowance or benefit

tax credits

any pension or allowance paid for disability

guaranteed minimum pension within the Social Security Pensions Act 1975

Statutory Maternity Pay

Statutory Paternity Pay

Statutory Adoption Pay

Statutory Redundancy Pay

Making payments

The order that you get for the employee will tell you whether you have to pay:

the magistrates’ court

the Centralised Attachment of Earnings Payments (CAPS) office

Tell your employee each time

Paying the magistrates’ court

Send a cheque made payable to ‘HM Courts & Tribunals Service’.

You can pay with a single cheque if you’re paying 2 or more orders issued by the same court.

When you send the payment, you must include a note of:

the employer name

the employee’s name

the case number from the order

how much money you’re sending

Paying the CAPS office

You can only pay by:

cheque

Bacs transfer

You cannot pay by standing order or Direct Debit.

Pay CAPS by cheque

Send a cheque made payable to ‘HM Courts & Tribunals Service’ to CAPS.

Pay CAPS by Bacs

To make a Bacs payment, send:

a bank payment request form to your bank

the Bacs payment schedule form to ntonbacs@justice.gov.uk

Contact CAPS about a payment

You need to give these details when you contact CAPS about a payment:

case number

your name (as stated on your bank statement)

your bank account number

your sort code

amount of payment

Change of circumstances

Include the:

court case number

attachment of earnings order number

name of the employee

date they stopped working for you

name of their new employer (if you know it)

The court changes the order

When the 4 weeks is over, you have to go back to the original rates in the order.

The court cancels the order


I own a home that I want to sell. The property cost me £150,000, but it is now worth £250,000. This is my only home that I lived in since I purchased it. Will I need to pay capital gains tax on this house?

You do not pay Capital Gains Tax when you sell (or ‘dispose of’) your home if all of the following apply:

Tax when you sell your home

Private Residence Relief

you have one home and you’ve lived in it as your main home for all the time you’ve owned it

you have not let part of it out - this does not include having a lodger

you have not used a part of your home exclusively for business purposes (using a room as a temporary or occasional office does not count as exclusive business use)

the grounds, including all buildings, are less than 5,000 square metres (just over an acre) in total

you did not buy it just to make a gain

If all these apply you will automatically get a tax relief called Private Residence Relief and will have no tax to pay. If any of them apply, you may have some tax to pay.

Find out if you’re eligible for Private Residence Relief.

Married couples and civil partners can only count one property as their main home at any one time.

The rules are different if you sell property that’s not your home or if you live abroad.

Work out your gain

You may need to pay tax when you sell your home if you do not qualify for full Private Residence Relief.

If you have tax to pay you need to work out how much gain you made when you sold your home.

Your gain is usually the difference between what you paid for your home and what you sold it for. Use the market value instead if:

it was a gift (there are different rules if it was to your spouse, civil partner or a charity)

you sold it for less than it was worth to help the buyer

you inherited the asset (and do not know the Inheritance Tax value)

you owned it before April 1982

If you’re not resident in the UK for tax, you only pay tax on gains since 5 April 2015.

Deducting costs

You can deduct costs of buying, selling or improving your property from your gain. These include:

estate agents’ and solicitors’ fees

costs of improvement works, for example for an extension - normal maintenance costs like decorating do not count

You cannot deduct certain costs, like interest on a loan to buy your property. Contact HM Revenue and Customs (HMRC) if you’re not sure whether you can deduct a certain cost.

There are special rules for calculating your gain if you sell a lease or your home is compulsorily purchased.

Work out if you need to pay

Once you know your gain and have worked out how much tax relief you get, you can calculate if you need to report and pay Capital Gains Tax.

You cannot use the calculator if you:

sold other chargeable assets in the tax year, for example shares

reduced your share of a property that you still jointly own

claim any reliefs other than Private Residence Relief or Letting Relief

are a company, agent, trustee or personal representative

Calculate Capital Gains Tax

If you have Capital Gains Tax to pay

You must report and pay any Capital Gains Tax on most sales of UK property within 30 days.

Living away from your home

You may get less Private Residence Relief if you live away from your home. However, you always get relief for certain periods.

The rules are different if you’re not UK resident for tax.

Periods that always qualify for relief

No matter how many homes you own or where you lived at the time, you always get relief for the last 9 months before you sold your home.

It must have been your only or main residence at some point while you owned it.

You’ll also get relief for up to the first 2 years that you owned the home if both the following apply:

it was being built, renovated or you could not sell your old home

you lived in it as your only or main residence within 2 years of owning it

You get relief for these periods even if you nominated a different home as your main home.

If you have one home or you nominated your home

You get relief if you were away from it for:

any reason for periods adding up to 3 years

up to 4 years if you had to live away from home in the UK for work

any period if you were working outside the UK

You must have lived in the home before and afterwards, unless your work prevented you.

If you only own one home you get relief for the last 36 months before you sold your home if any of the following apply:

you’re disabled

you’re in long-term residential care

you sold the property before 6 April 2014

You get relief for the last 18 months if none of these apply, but you sold your home before 6 April 2020.

If you own more than one home

In most cases, you only get relief for one home for any period. You must work out when you lived in each property as your main home.

If you’re married or in a civil partnership only one home per couple counts as your main home for any period.

If you’ve nominated a home you cannot get relief for another property for the time your home is nominated, apart from for the periods that always qualify for relief.

There are other rules that affect tax relief when you sell your home.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.

Nominating a home

If you nominate a property as your main home you qualify for relief for most of the time you live away. You must have lived in the home as your only or main residence at some point while you owned it.

The rules are different if you’re not UK resident for tax.

You cannot get relief for another property for the time your home is nominated, apart from for certain periods that always qualify for relief.

You can nominate one property as your main home by writing to HM Revenue and Customs (HMRC). Include the address of the home you want to nominate. All the owners of the property must sign the letter.

If you want to nominate a home you must do this within 2 years every time your combination of homes changes.

If you do not nominate a home and you sell one of your properties you must work out how long you lived in it as your main home.

Overseas properties

From 6 April 2015, you can only nominate an overseas property if you lived in it for at least 90 days in the tax year.

If you let out your home

You may have to pay Capital Gains Tax if you’ve let out your home. How much you pay depends on how long you lived in it.

Having a lodger does not count as letting out your home.

Work out how much tax you have to pay

You’ll pay tax on your ‘chargeable gain’. This is your gain minus any Private Residence Relief you’re eligible for.

You get full relief for:

the years you lived in the home

the last 9 months you owned the home - even if you were not living there at the time

If you sold the property between 6 April 2014 and 6 April 2020, you get relief for the last 18 months you owned it.

If you only own one home and you’re disabled, in long-term residential care or sold the property before 6 April 2014 you get full relief for the last 36 months you owned it.

If you only let out part of your home

You’ll need to work out what proportion of your home you lived in. You only get Private Residence Relief on this proportion of your gain.

Claim Letting Relief

If you lived in your home at the same time as your tenants, you may qualify for Letting Relief on gains you make when you sell the property.

You can get the lowest of the following:

the same amount you got in Private Residence Relief

the same amount as the chargeable gain you made while letting out part of your home

Letting Relief does not cover any proportion of the chargeable gain you make while your home is empty.

There are other rules that may affect the amount of Capital Gains Tax you need to pay.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.

you have one home and you’ve lived in it as your main home for all the time you’ve owned it

Tax when you sell your home

Private Residence Relief

You do not pay Capital Gains Tax when you sell (or ‘dispose of’) your home if all of the following apply:

you have not let part of it out - this does not include having a lodger

the grounds, including all buildings, are less than 5,000 square metres (just over an acre) in total

you did not buy it just to make a gain

Find out if you’re eligible for Private Residence Relief.

Married couples and civil partners can only count one property as their main home at any one time.

The rules are different if you sell property that’s not your home or if you live abroad.

Work out your gain

You may need to pay tax when you sell your home if you do not qualify for full Private Residence Relief.

If you have tax to pay you need to work out how much gain you made when you sold your home.

Your gain is usually the difference between what you paid for your home and what you sold it for. Use the market value instead if:

it was a gift (there are different rules if it was to your spouse, civil partner or a charity)

you sold it for less than it was worth to help the buyer

you inherited the asset (and do not know the Inheritance Tax value)

you owned it before April 1982

If you’re not resident in the UK for tax, you only pay tax on gains since 5 April 2015.

Deducting costs

You can deduct costs of buying, selling or improving your property from your gain. These include:

estate agents’ and solicitors’ fees

costs of improvement works, for example for an extension - normal maintenance costs like decorating do not count

There are special rules for calculating your gain if you sell a lease or your home is compulsorily purchased.

Work out if you need to pay

Once you know your gain and have worked out how much tax relief you get, you can calculate if you need to report and pay Capital Gains Tax.

You cannot use the calculator if you:

sold other chargeable assets in the tax year, for example shares

reduced your share of a property that you still jointly own

claim any reliefs other than Private Residence Relief or Letting Relief

are a company, agent, trustee or personal representative

Calculate Capital Gains Tax

If you have Capital Gains Tax to pay

You must report and pay any Capital Gains Tax on most sales of UK property within 30 days.

Living away from your home

You may get less Private Residence Relief if you live away from your home. However, you always get relief for certain periods.

The rules are different if you’re not UK resident for tax.

Periods that always qualify for relief

No matter how many homes you own or where you lived at the time, you always get relief for the last 9 months before you sold your home.

It must have been your only or main residence at some point while you owned it.

You’ll also get relief for up to the first 2 years that you owned the home if both the following apply:

it was being built, renovated or you could not sell your old home

you lived in it as your only or main residence within 2 years of owning it

You get relief for these periods even if you nominated a different home as your main home.

If you have one home or you nominated your home

You get relief if you were away from it for:

any reason for periods adding up to 3 years

up to 4 years if you had to live away from home in the UK for work

any period if you were working outside the UK

You must have lived in the home before and afterwards, unless your work prevented you.

If you only own one home you get relief for the last 36 months before you sold your home if any of the following apply:

you’re disabled

you’re in long-term residential care

you sold the property before 6 April 2014

You get relief for the last 18 months if none of these apply, but you sold your home before 6 April 2020.

If you own more than one home

In most cases, you only get relief for one home for any period. You must work out when you lived in each property as your main home.

If you’re married or in a civil partnership only one home per couple counts as your main home for any period.

There are other rules that affect tax relief when you sell your home.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.

Nominating a home

The rules are different if you’re not UK resident for tax.

If you want to nominate a home you must do this within 2 years every time your combination of homes changes.

If you do not nominate a home and you sell one of your properties you must work out how long you lived in it as your main home.

Overseas properties

From 6 April 2015, you can only nominate an overseas property if you lived in it for at least 90 days in the tax year.

If you let out your home

You may have to pay Capital Gains Tax if you’ve let out your home. How much you pay depends on how long you lived in it.

Having a lodger does not count as letting out your home.

Work out how much tax you have to pay

You’ll pay tax on your ‘chargeable gain’. This is your gain minus any Private Residence Relief you’re eligible for.

You get full relief for:

the years you lived in the home

the last 9 months you owned the home - even if you were not living there at the time

If you sold the property between 6 April 2014 and 6 April 2020, you get relief for the last 18 months you owned it.

If you only let out part of your home

You’ll need to work out what proportion of your home you lived in. You only get Private Residence Relief on this proportion of your gain.

Claim Letting Relief

You can get the lowest of the following:

the same amount you got in Private Residence Relief

the same amount as the chargeable gain you made while letting out part of your home

Letting Relief does not cover any proportion of the chargeable gain you make while your home is empty.

There are other rules that may affect the amount of Capital Gains Tax you need to pay.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.

you have not let part of it out - this does not include having a lodger

Tax when you sell your home

Private Residence Relief

You do not pay Capital Gains Tax when you sell (or ‘dispose of’) your home if all of the following apply:

you have one home and you’ve lived in it as your main home for all the time you’ve owned it

the grounds, including all buildings, are less than 5,000 square metres (just over an acre) in total

you did not buy it just to make a gain

Find out if you’re eligible for Private Residence Relief.

Married couples and civil partners can only count one property as their main home at any one time.

The rules are different if you sell property that’s not your home or if you live abroad.

Work out your gain

You may need to pay tax when you sell your home if you do not qualify for full Private Residence Relief.

If you have tax to pay you need to work out how much gain you made when you sold your home.

Your gain is usually the difference between what you paid for your home and what you sold it for. Use the market value instead if:

it was a gift (there are different rules if it was to your spouse, civil partner or a charity)

you sold it for less than it was worth to help the buyer

you inherited the asset (and do not know the Inheritance Tax value)

you owned it before April 1982

If you’re not resident in the UK for tax, you only pay tax on gains since 5 April 2015.

Deducting costs

You can deduct costs of buying, selling or improving your property from your gain. These include:

estate agents’ and solicitors’ fees

costs of improvement works, for example for an extension - normal maintenance costs like decorating do not count

There are special rules for calculating your gain if you sell a lease or your home is compulsorily purchased.

Work out if you need to pay

Once you know your gain and have worked out how much tax relief you get, you can calculate if you need to report and pay Capital Gains Tax.

You cannot use the calculator if you:

sold other chargeable assets in the tax year, for example shares

reduced your share of a property that you still jointly own

claim any reliefs other than Private Residence Relief or Letting Relief

are a company, agent, trustee or personal representative

Calculate Capital Gains Tax

If you have Capital Gains Tax to pay

You must report and pay any Capital Gains Tax on most sales of UK property within 30 days.

Living away from your home

You may get less Private Residence Relief if you live away from your home. However, you always get relief for certain periods.

The rules are different if you’re not UK resident for tax.

Periods that always qualify for relief

No matter how many homes you own or where you lived at the time, you always get relief for the last 9 months before you sold your home.

It must have been your only or main residence at some point while you owned it.

You’ll also get relief for up to the first 2 years that you owned the home if both the following apply:

it was being built, renovated or you could not sell your old home

you lived in it as your only or main residence within 2 years of owning it

You get relief for these periods even if you nominated a different home as your main home.

If you have one home or you nominated your home

You get relief if you were away from it for:

any reason for periods adding up to 3 years

up to 4 years if you had to live away from home in the UK for work

any period if you were working outside the UK

You must have lived in the home before and afterwards, unless your work prevented you.

If you only own one home you get relief for the last 36 months before you sold your home if any of the following apply:

you’re disabled

you’re in long-term residential care

you sold the property before 6 April 2014

You get relief for the last 18 months if none of these apply, but you sold your home before 6 April 2020.

If you own more than one home

In most cases, you only get relief for one home for any period. You must work out when you lived in each property as your main home.

If you’re married or in a civil partnership only one home per couple counts as your main home for any period.

There are other rules that affect tax relief when you sell your home.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.

Nominating a home

The rules are different if you’re not UK resident for tax.

If you want to nominate a home you must do this within 2 years every time your combination of homes changes.

If you do not nominate a home and you sell one of your properties you must work out how long you lived in it as your main home.

Overseas properties

From 6 April 2015, you can only nominate an overseas property if you lived in it for at least 90 days in the tax year.

If you let out your home

You may have to pay Capital Gains Tax if you’ve let out your home. How much you pay depends on how long you lived in it.

Having a lodger does not count as letting out your home.

Work out how much tax you have to pay

You’ll pay tax on your ‘chargeable gain’. This is your gain minus any Private Residence Relief you’re eligible for.

You get full relief for:

the years you lived in the home

the last 9 months you owned the home - even if you were not living there at the time

If you sold the property between 6 April 2014 and 6 April 2020, you get relief for the last 18 months you owned it.

If you only let out part of your home

You’ll need to work out what proportion of your home you lived in. You only get Private Residence Relief on this proportion of your gain.

Claim Letting Relief

You can get the lowest of the following:

the same amount you got in Private Residence Relief

the same amount as the chargeable gain you made while letting out part of your home

Letting Relief does not cover any proportion of the chargeable gain you make while your home is empty.

There are other rules that may affect the amount of Capital Gains Tax you need to pay.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.

Tax when you sell your home

Private Residence Relief

You do not pay Capital Gains Tax when you sell (or ‘dispose of’) your home if all of the following apply:

you have one home and you’ve lived in it as your main home for all the time you’ve owned it

you have not let part of it out - this does not include having a lodger

the grounds, including all buildings, are less than 5,000 square metres (just over an acre) in total

you did not buy it just to make a gain

Find out if you’re eligible for Private Residence Relief.

Married couples and civil partners can only count one property as their main home at any one time.

The rules are different if you sell property that’s not your home or if you live abroad.

Work out your gain

You may need to pay tax when you sell your home if you do not qualify for full Private Residence Relief.

If you have tax to pay you need to work out how much gain you made when you sold your home.

Your gain is usually the difference between what you paid for your home and what you sold it for. Use the market value instead if:

it was a gift (there are different rules if it was to your spouse, civil partner or a charity)

you sold it for less than it was worth to help the buyer

you inherited the asset (and do not know the Inheritance Tax value)

you owned it before April 1982

If you’re not resident in the UK for tax, you only pay tax on gains since 5 April 2015.

Deducting costs

You can deduct costs of buying, selling or improving your property from your gain. These include:

estate agents’ and solicitors’ fees

costs of improvement works, for example for an extension - normal maintenance costs like decorating do not count

There are special rules for calculating your gain if you sell a lease or your home is compulsorily purchased.

Work out if you need to pay

Once you know your gain and have worked out how much tax relief you get, you can calculate if you need to report and pay Capital Gains Tax.

You cannot use the calculator if you:

sold other chargeable assets in the tax year, for example shares

reduced your share of a property that you still jointly own

claim any reliefs other than Private Residence Relief or Letting Relief

are a company, agent, trustee or personal representative

Calculate Capital Gains Tax

If you have Capital Gains Tax to pay

You must report and pay any Capital Gains Tax on most sales of UK property within 30 days.

Living away from your home

You may get less Private Residence Relief if you live away from your home. However, you always get relief for certain periods.

The rules are different if you’re not UK resident for tax.

Periods that always qualify for relief

No matter how many homes you own or where you lived at the time, you always get relief for the last 9 months before you sold your home.

It must have been your only or main residence at some point while you owned it.

You’ll also get relief for up to the first 2 years that you owned the home if both the following apply:

it was being built, renovated or you could not sell your old home

you lived in it as your only or main residence within 2 years of owning it

You get relief for these periods even if you nominated a different home as your main home.

If you have one home or you nominated your home

You get relief if you were away from it for:

any reason for periods adding up to 3 years

up to 4 years if you had to live away from home in the UK for work

any period if you were working outside the UK

You must have lived in the home before and afterwards, unless your work prevented you.

If you only own one home you get relief for the last 36 months before you sold your home if any of the following apply:

you’re disabled

you’re in long-term residential care

you sold the property before 6 April 2014

You get relief for the last 18 months if none of these apply, but you sold your home before 6 April 2020.

If you own more than one home

In most cases, you only get relief for one home for any period. You must work out when you lived in each property as your main home.

If you’re married or in a civil partnership only one home per couple counts as your main home for any period.

There are other rules that affect tax relief when you sell your home.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.

Nominating a home

The rules are different if you’re not UK resident for tax.

If you want to nominate a home you must do this within 2 years every time your combination of homes changes.

If you do not nominate a home and you sell one of your properties you must work out how long you lived in it as your main home.

Overseas properties

From 6 April 2015, you can only nominate an overseas property if you lived in it for at least 90 days in the tax year.

If you let out your home

You may have to pay Capital Gains Tax if you’ve let out your home. How much you pay depends on how long you lived in it.

Having a lodger does not count as letting out your home.

Work out how much tax you have to pay

You’ll pay tax on your ‘chargeable gain’. This is your gain minus any Private Residence Relief you’re eligible for.

You get full relief for:

the years you lived in the home

the last 9 months you owned the home - even if you were not living there at the time

If you sold the property between 6 April 2014 and 6 April 2020, you get relief for the last 18 months you owned it.

If you only let out part of your home

You’ll need to work out what proportion of your home you lived in. You only get Private Residence Relief on this proportion of your gain.

Claim Letting Relief

You can get the lowest of the following:

the same amount you got in Private Residence Relief

the same amount as the chargeable gain you made while letting out part of your home

Letting Relief does not cover any proportion of the chargeable gain you make while your home is empty.

There are other rules that may affect the amount of Capital Gains Tax you need to pay.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.

the grounds, including all buildings, are less than 5,000 square metres (just over an acre) in total

Tax when you sell your home

Private Residence Relief

You do not pay Capital Gains Tax when you sell (or ‘dispose of’) your home if all of the following apply:

you have one home and you’ve lived in it as your main home for all the time you’ve owned it

you have not let part of it out - this does not include having a lodger

you did not buy it just to make a gain

Find out if you’re eligible for Private Residence Relief.

Married couples and civil partners can only count one property as their main home at any one time.

The rules are different if you sell property that’s not your home or if you live abroad.

Work out your gain

You may need to pay tax when you sell your home if you do not qualify for full Private Residence Relief.

If you have tax to pay you need to work out how much gain you made when you sold your home.

Your gain is usually the difference between what you paid for your home and what you sold it for. Use the market value instead if:

it was a gift (there are different rules if it was to your spouse, civil partner or a charity)

you sold it for less than it was worth to help the buyer

you inherited the asset (and do not know the Inheritance Tax value)

you owned it before April 1982

If you’re not resident in the UK for tax, you only pay tax on gains since 5 April 2015.

Deducting costs

You can deduct costs of buying, selling or improving your property from your gain. These include:

estate agents’ and solicitors’ fees

costs of improvement works, for example for an extension - normal maintenance costs like decorating do not count

There are special rules for calculating your gain if you sell a lease or your home is compulsorily purchased.

Work out if you need to pay

Once you know your gain and have worked out how much tax relief you get, you can calculate if you need to report and pay Capital Gains Tax.

You cannot use the calculator if you:

sold other chargeable assets in the tax year, for example shares

reduced your share of a property that you still jointly own

claim any reliefs other than Private Residence Relief or Letting Relief

are a company, agent, trustee or personal representative

Calculate Capital Gains Tax

If you have Capital Gains Tax to pay

You must report and pay any Capital Gains Tax on most sales of UK property within 30 days.

Living away from your home

You may get less Private Residence Relief if you live away from your home. However, you always get relief for certain periods.

The rules are different if you’re not UK resident for tax.

Periods that always qualify for relief

No matter how many homes you own or where you lived at the time, you always get relief for the last 9 months before you sold your home.

It must have been your only or main residence at some point while you owned it.

You’ll also get relief for up to the first 2 years that you owned the home if both the following apply:

it was being built, renovated or you could not sell your old home

you lived in it as your only or main residence within 2 years of owning it

You get relief for these periods even if you nominated a different home as your main home.

If you have one home or you nominated your home

You get relief if you were away from it for:

any reason for periods adding up to 3 years

up to 4 years if you had to live away from home in the UK for work

any period if you were working outside the UK

You must have lived in the home before and afterwards, unless your work prevented you.

If you only own one home you get relief for the last 36 months before you sold your home if any of the following apply:

you’re disabled

you’re in long-term residential care

you sold the property before 6 April 2014

You get relief for the last 18 months if none of these apply, but you sold your home before 6 April 2020.

If you own more than one home

In most cases, you only get relief for one home for any period. You must work out when you lived in each property as your main home.

If you’re married or in a civil partnership only one home per couple counts as your main home for any period.

There are other rules that affect tax relief when you sell your home.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.

Nominating a home

The rules are different if you’re not UK resident for tax.

If you want to nominate a home you must do this within 2 years every time your combination of homes changes.

If you do not nominate a home and you sell one of your properties you must work out how long you lived in it as your main home.

Overseas properties

From 6 April 2015, you can only nominate an overseas property if you lived in it for at least 90 days in the tax year.

If you let out your home

You may have to pay Capital Gains Tax if you’ve let out your home. How much you pay depends on how long you lived in it.

Having a lodger does not count as letting out your home.

Work out how much tax you have to pay

You’ll pay tax on your ‘chargeable gain’. This is your gain minus any Private Residence Relief you’re eligible for.

You get full relief for:

the years you lived in the home

the last 9 months you owned the home - even if you were not living there at the time

If you sold the property between 6 April 2014 and 6 April 2020, you get relief for the last 18 months you owned it.

If you only let out part of your home

You’ll need to work out what proportion of your home you lived in. You only get Private Residence Relief on this proportion of your gain.

Claim Letting Relief

You can get the lowest of the following:

the same amount you got in Private Residence Relief

the same amount as the chargeable gain you made while letting out part of your home

Letting Relief does not cover any proportion of the chargeable gain you make while your home is empty.

There are other rules that may affect the amount of Capital Gains Tax you need to pay.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.

you did not buy it just to make a gain

Tax when you sell your home

Private Residence Relief

You do not pay Capital Gains Tax when you sell (or ‘dispose of’) your home if all of the following apply:

you have one home and you’ve lived in it as your main home for all the time you’ve owned it

you have not let part of it out - this does not include having a lodger

the grounds, including all buildings, are less than 5,000 square metres (just over an acre) in total

you did not buy it just to make a gain

Find out if you’re eligible for Private Residence Relief.

Married couples and civil partners can only count one property as their main home at any one time.

The rules are different if you sell property that’s not your home or if you live abroad.

Work out your gain

You may need to pay tax when you sell your home if you do not qualify for full Private Residence Relief.

If you have tax to pay you need to work out how much gain you made when you sold your home.

Your gain is usually the difference between what you paid for your home and what you sold it for. Use the market value instead if:

it was a gift (there are different rules if it was to your spouse, civil partner or a charity)

you sold it for less than it was worth to help the buyer

you inherited the asset (and do not know the Inheritance Tax value)

you owned it before April 1982

If you’re not resident in the UK for tax, you only pay tax on gains since 5 April 2015.

Deducting costs

You can deduct costs of buying, selling or improving your property from your gain. These include:

estate agents’ and solicitors’ fees

costs of improvement works, for example for an extension - normal maintenance costs like decorating do not count

There are special rules for calculating your gain if you sell a lease or your home is compulsorily purchased.

Work out if you need to pay

Once you know your gain and have worked out how much tax relief you get, you can calculate if you need to report and pay Capital Gains Tax.

You cannot use the calculator if you:

sold other chargeable assets in the tax year, for example shares

reduced your share of a property that you still jointly own

claim any reliefs other than Private Residence Relief or Letting Relief

are a company, agent, trustee or personal representative

Calculate Capital Gains Tax

If you have Capital Gains Tax to pay

You must report and pay any Capital Gains Tax on most sales of UK property within 30 days.

Living away from your home

You may get less Private Residence Relief if you live away from your home. However, you always get relief for certain periods.

The rules are different if you’re not UK resident for tax.

Periods that always qualify for relief

No matter how many homes you own or where you lived at the time, you always get relief for the last 9 months before you sold your home.

It must have been your only or main residence at some point while you owned it.

You’ll also get relief for up to the first 2 years that you owned the home if both the following apply:

it was being built, renovated or you could not sell your old home

you lived in it as your only or main residence within 2 years of owning it

You get relief for these periods even if you nominated a different home as your main home.

If you have one home or you nominated your home

You get relief if you were away from it for:

any reason for periods adding up to 3 years

up to 4 years if you had to live away from home in the UK for work

any period if you were working outside the UK

You must have lived in the home before and afterwards, unless your work prevented you.

If you only own one home you get relief for the last 36 months before you sold your home if any of the following apply:

you’re disabled

you’re in long-term residential care

you sold the property before 6 April 2014

You get relief for the last 18 months if none of these apply, but you sold your home before 6 April 2020.

If you own more than one home

In most cases, you only get relief for one home for any period. You must work out when you lived in each property as your main home.

If you’re married or in a civil partnership only one home per couple counts as your main home for any period.

There are other rules that affect tax relief when you sell your home.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.

Nominating a home

The rules are different if you’re not UK resident for tax.

If you want to nominate a home you must do this within 2 years every time your combination of homes changes.

If you do not nominate a home and you sell one of your properties you must work out how long you lived in it as your main home.

Overseas properties

From 6 April 2015, you can only nominate an overseas property if you lived in it for at least 90 days in the tax year.

If you let out your home

You may have to pay Capital Gains Tax if you’ve let out your home. How much you pay depends on how long you lived in it.

Having a lodger does not count as letting out your home.

Work out how much tax you have to pay

You’ll pay tax on your ‘chargeable gain’. This is your gain minus any Private Residence Relief you’re eligible for.

You get full relief for:

the years you lived in the home

the last 9 months you owned the home - even if you were not living there at the time

If you sold the property between 6 April 2014 and 6 April 2020, you get relief for the last 18 months you owned it.

If you only let out part of your home

You’ll need to work out what proportion of your home you lived in. You only get Private Residence Relief on this proportion of your gain.

Claim Letting Relief

You can get the lowest of the following:

the same amount you got in Private Residence Relief

the same amount as the chargeable gain you made while letting out part of your home

Letting Relief does not cover any proportion of the chargeable gain you make while your home is empty.

There are other rules that may affect the amount of Capital Gains Tax you need to pay.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.

Tax when you sell your home

Private Residence Relief

You do not pay Capital Gains Tax when you sell (or ‘dispose of’) your home if all of the following apply:

you have one home and you’ve lived in it as your main home for all the time you’ve owned it

you have not let part of it out - this does not include having a lodger

the grounds, including all buildings, are less than 5,000 square metres (just over an acre) in total

you did not buy it just to make a gain

Find out if you’re eligible for Private Residence Relief.

Married couples and civil partners can only count one property as their main home at any one time.

The rules are different if you sell property that’s not your home or if you live abroad.

Work out your gain

You may need to pay tax when you sell your home if you do not qualify for full Private Residence Relief.

If you have tax to pay you need to work out how much gain you made when you sold your home.

Your gain is usually the difference between what you paid for your home and what you sold it for. Use the market value instead if:

it was a gift (there are different rules if it was to your spouse, civil partner or a charity)

you sold it for less than it was worth to help the buyer

you inherited the asset (and do not know the Inheritance Tax value)

you owned it before April 1982

If you’re not resident in the UK for tax, you only pay tax on gains since 5 April 2015.

Deducting costs

You can deduct costs of buying, selling or improving your property from your gain. These include:

estate agents’ and solicitors’ fees

costs of improvement works, for example for an extension - normal maintenance costs like decorating do not count

There are special rules for calculating your gain if you sell a lease or your home is compulsorily purchased.

Work out if you need to pay

Once you know your gain and have worked out how much tax relief you get, you can calculate if you need to report and pay Capital Gains Tax.

You cannot use the calculator if you:

sold other chargeable assets in the tax year, for example shares

reduced your share of a property that you still jointly own

claim any reliefs other than Private Residence Relief or Letting Relief

are a company, agent, trustee or personal representative

Calculate Capital Gains Tax

If you have Capital Gains Tax to pay

You must report and pay any Capital Gains Tax on most sales of UK property within 30 days.

Living away from your home

You may get less Private Residence Relief if you live away from your home. However, you always get relief for certain periods.

The rules are different if you’re not UK resident for tax.

Periods that always qualify for relief

No matter how many homes you own or where you lived at the time, you always get relief for the last 9 months before you sold your home.

It must have been your only or main residence at some point while you owned it.

You’ll also get relief for up to the first 2 years that you owned the home if both the following apply:

it was being built, renovated or you could not sell your old home

you lived in it as your only or main residence within 2 years of owning it

You get relief for these periods even if you nominated a different home as your main home.

If you have one home or you nominated your home

You get relief if you were away from it for:

any reason for periods adding up to 3 years

up to 4 years if you had to live away from home in the UK for work

any period if you were working outside the UK

You must have lived in the home before and afterwards, unless your work prevented you.

If you only own one home you get relief for the last 36 months before you sold your home if any of the following apply:

you’re disabled

you’re in long-term residential care

you sold the property before 6 April 2014

You get relief for the last 18 months if none of these apply, but you sold your home before 6 April 2020.

If you own more than one home

In most cases, you only get relief for one home for any period. You must work out when you lived in each property as your main home.

If you’re married or in a civil partnership only one home per couple counts as your main home for any period.

There are other rules that affect tax relief when you sell your home.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.

Nominating a home

The rules are different if you’re not UK resident for tax.

If you want to nominate a home you must do this within 2 years every time your combination of homes changes.

If you do not nominate a home and you sell one of your properties you must work out how long you lived in it as your main home.

Overseas properties

From 6 April 2015, you can only nominate an overseas property if you lived in it for at least 90 days in the tax year.

If you let out your home

You may have to pay Capital Gains Tax if you’ve let out your home. How much you pay depends on how long you lived in it.

Having a lodger does not count as letting out your home.

Work out how much tax you have to pay

You’ll pay tax on your ‘chargeable gain’. This is your gain minus any Private Residence Relief you’re eligible for.

You get full relief for:

the years you lived in the home

the last 9 months you owned the home - even if you were not living there at the time

If you sold the property between 6 April 2014 and 6 April 2020, you get relief for the last 18 months you owned it.

If you only let out part of your home

You’ll need to work out what proportion of your home you lived in. You only get Private Residence Relief on this proportion of your gain.

Claim Letting Relief

You can get the lowest of the following:

the same amount you got in Private Residence Relief

the same amount as the chargeable gain you made while letting out part of your home

Letting Relief does not cover any proportion of the chargeable gain you make while your home is empty.

There are other rules that may affect the amount of Capital Gains Tax you need to pay.

If you’re not sure how the rules apply to you, call the Capital Gains Tax helpline.


I am running a small business and recently had to fire my only employee after they were convicted of theft. I really need a new employee as fast as possible since my business can not operate smoothly without one. After the circumstances surrounding my last employee I want to run a criminal record check on any new potential employees. How long does it take to run a basic criminal record check?

A basic check takes up to 14 days.

Check someone's criminal record as an employer

Checks you can make on someone's record

Employers can check the criminal record of someone applying for a role. This is known as getting a Disclosure and Barring Service (DBS) check.

You can request a more detailed check for certain roles, for example in healthcare or childcare.

There are different rules for getting a criminal record check in Scotland and Northern Ireland.

Types of check

You can request:

a basic check, which shows unspent convictions and conditional cautions

a standard check, which shows spent and unspent convictions, cautions, reprimands and final warnings

an enhanced check, which shows the same as a standard check plus any information held by local police that’s considered relevant to the role

an enhanced check with barred lists, which shows the same as an enhanced check plus whether the applicant is on the list of people barred from doing the role

If you carry out criminal records checks, you must have a policy on employing ex-offenders and show it to any applicant who asks for it.

Checking your own criminal record

You can only request a basic check for yourself.

If you’re self-employed, an organisation you’re working with can get a standard, enhanced or enhanced with barred lists check for you, where the role is eligible.

Childminders can get a check through Ofsted.

When to repeat a check

A DBS check has no official expiry date. Any information included will be accurate at the time the check was carried out. It’s up to you to decide when a new check is needed.

If the applicant has signed up for the DBS update service you can check whether their certificate is up to date online.

Certificates for previous roles

You can accept a certificate that was requested for a previous role but you must:

check the applicant’s identity matches the details on the certificate

check the certificate is the right level and type for the role applied for

check to see if anything has changed if the applicant is signed up for the update service

Checks on someone who lived abroad

DBS checks will not cover the time someone lived outside the UK.

Check the rules in the country they lived in.

Contact DBS

Contact DBS if you’re not sure whether you can request a check.

Get a basic DBS check for an employee

You can request a Disclosure and Barring Service (DBS) check on behalf of an employee.

There’s a different process to request your own basic DBS check.

How to do a check

You’ll need to choose a company from the list of ‘responsible organisations’ registered with DBS to process checks. They will carry out the check and tell you the outcome once it’s complete.

The applicant will receive their certificate by post. They can also set up a DBS online account to view the certificate online.

How much it costs

A basic check costs £23. The responsible organisation may also charge an administration fee.

If you do more than 1,000 basic checks each year, you can become a responsible organisation. Contact DBS to find out what’s involved.

How long it takes

A basic check takes up to 14 days.

If you’re registered with DBS you can use the tracking service to track multiple applications.

Get a standard or enhanced DBS check for an employee

How you request a standard or enhanced check depends on how many checks you do a year.

If you do:

fewer than 100 checks a year you must use a company known as an ‘umbrella body’

100 or more checks a year you can choose to register with DBS or use an umbrella body

How to do a check

Ask DBS or your umbrella body for an application form.

Give the form to the applicant to fill in.

The applicant will return the completed form to you along with documents proving their identity.

Send the completed application form to DBS or your umbrella body.

DBS will send a certificate to the applicant. You must ask the applicant to show you the certificate so you can check it’s genuine.

How much it costs

How much it costs depends on the type of check.

Type of check | Cost

Standard | £23

Enhanced | £40

Enhanced with barred lists | £40

Checks are free for volunteers.

How long it takes

It usually takes around 8 weeks but it can take longer if:

the details given for the check are incorrect

several police forces need to be involved in the check

You cannot pay more to get a faster check.

Checks on carers

If you provide care services for adults (for example in a care home), you can use a service called DBS Adult First.

This will confirm, usually within 2 days, if the applicant:

can start work, as long as they’re supervised

should wait for the results of an enhanced check

The service costs an extra £6.


My father wants to set up an approved Tachograph center . He needs to make an application, follow the right guidelines and fill out the required forms. How can he apply?

If you want to set up an Approved Tachograph Centre (ATC), you will need to read the ATC manual and fill in form GV207.

Setting up an Approved Tachograph Centre (ATC)

How to apply

Send your application to the address on the form.

You can also contact the Driver and Vehicle Standards Agency (DVSA) for the form and manual.

Costs and equipment

It costs:

£361 to register as an Approved Tachograph Centre (ATC)

£148 to renew your registration each year

You can register to work on analogue tachographs, digital tachographs, or both.

Equipment

The ATC manual tells you what equipment you’ll need to buy.

Who can work for you

You can only employ ‘nominated technicians’ to carry out work at an Approved Tachograph Centre (ATC). They must be skilled technicians with experience working on tachographs.

If they need to road test vehicles, they must also have a driving licence for the relevant categories of vehicles they’re testing.

They’ll also need to hold a ‘certificate of competence’ for each class of tachograph (digital, analogue or both) that they want to work on.

They’ll get this only after they’ve  successfully completed a DVSA-approved training course. You’ll find details in the ATC manual.

Tachograph workshop smart cards

A tachograph workshop card is used to calibrate digital tachographs. To be eligible for a workshop card, you must:

be a nominated technician working at an Approved Tachograph Centre (ATC) with digital status

hold a digital training certificate

Tachograph workshop cards are issued free of charge. They are automatically renewed every year on 31 March.

The cards are issued to a nominated technician, not to a centre - this means that only the individual who has the card can use it.

If you’re the nominated technician and you work at 2 workshops, you’ll need a card for each workshop.

How to apply

Print off and fill in form D778B and send it to DVSA, with a copy of an up-to-date analogue and digital training certificate.

Once DVSA has checked and approved your application it will be forwarded to the Driver and Vehicle Licensing Agency (DVLA), who will issue your card to the ATC where you work.

You’ll need a PIN code to use a workshop card. This will be sent to your home address, and must only be used by you.

If you enter the wrong PIN code 5 times in a row it will lock the card and you’ll need to apply for a new card using form D778B.  You’ll also be issued with a new PIN code

Read ‘How to fill in your application for a digital tachograph workshop card (D778B)’ before you fill in the form.

For more help, contact the DVSA helpline.

Working with tachograph workshop cards

Workshop cards can hold:

details of 88 calibrations

a small amount of events and faults data

A workshop card must not be used instead of a company card. If you have a card used by your calibration centre, this must only be used in accordance with the tachograph centre’s duties and not as a substitute company card.

All insertions of a card are recorded on the vehicle unit and the card.

Renewal of workshop cards

DVLA sends a renewal list to DVSA 2 months before a card’s expiry. This is then checked and returned to DVLA with details of technicians whose cards can be renewed.

You must report any lost or stolen cards to DVSA and the police immediately.

If your card is lost or stolen, you can apply for a replacement by printing off and filling in form D778B to DVSA. You’ll need to provide a police incident reference number for stolen cards.

If your card stops working

Try using the card in a different vehicle unit. If it still does not work, print off and fill in form D778B and sent it with the faulty card to DVSA to get a new card.

Any misuse of workshop cards may lead to the withdrawal of your nominated technician and tachograph centre’s approval.

Send your application to the address on the form.

How to apply

Costs and equipment

It costs:

£361 to register as an Approved Tachograph Centre (ATC)

£148 to renew your registration each year

You can register to work on analogue tachographs, digital tachographs, or both.

Equipment

The ATC manual tells you what equipment you’ll need to buy.

Who can work for you

Tachograph workshop smart cards

hold a digital training certificate

How to apply

For more help, contact the DVSA helpline.

Working with tachograph workshop cards

Workshop cards can hold:

details of 88 calibrations

a small amount of events and faults data

All insertions of a card are recorded on the vehicle unit and the card.

Renewal of workshop cards

You must report any lost or stolen cards to DVSA and the police immediately.

If your card stops working

How to apply

Send your application to the address on the form.

Costs and equipment

It costs:

£361 to register as an Approved Tachograph Centre (ATC)

£148 to renew your registration each year

You can register to work on analogue tachographs, digital tachographs, or both.

Equipment

The ATC manual tells you what equipment you’ll need to buy.

Who can work for you

Tachograph workshop smart cards

hold a digital training certificate

How to apply

For more help, contact the DVSA helpline.

Working with tachograph workshop cards

Workshop cards can hold:

details of 88 calibrations

a small amount of events and faults data

All insertions of a card are recorded on the vehicle unit and the card.

Renewal of workshop cards

You must report any lost or stolen cards to DVSA and the police immediately.

If your card stops working