Category: Uncategorized

Shipping is only one part of a move abroad

People moving abroad from the UK often plan shipping, customs and visas well before they think about tax. This article summarises two GOV.UK guides published by HM Revenue and Customs (HMRC): “Tax on foreign income” (the section on UK residence and tax) and “Tax on your UK income if you live abroad”. The rules concern UK tax across the United Kingdom. This is a summary of official guidance, not tax advice, and the guides themselves point to the Statutory Residence Test guidance and professional help for individual cases. For the shipping side of a move, see Moving Abroad From the UK: How to Plan Shipping and Customs Research.

Residence status decides what is taxed

GOV.UK explains that a person’s UK residence status affects whether they pay UK tax on foreign income. Non-residents only pay tax on their UK income, and residents normally pay UK tax on all their income, whether from the UK or abroad. Status usually depends on the days spent in the UK in a tax year, which runs from 6 April to 5 April. A person is UK resident only if both of the following apply: they meet one or more of the automatic UK tests or the sufficient ties test, and they do not meet any of the automatic overseas tests.

The tests as GOV.UK describes them

• Automatic UK tests. These include spending 183 or more days in the UK in the tax year; having had the only home in the UK for 91 days or more in a row, and visiting or staying in it for at least 30 days of the year; and working full-time in the UK for any period of 365 days, at least one day of which is in the tax year being checked.
• Sufficient ties test. A person who spends a number of days in the UK and has further ties to the UK, such as work or family, may be resident under this test.
• Automatic overseas tests. A person is usually non-resident if they spent fewer than 16 days in the UK (or 46 days if they have not been a UK resident for the three previous tax years), or if they worked abroad full-time, averaging at least 35 hours a week, while spending fewer than 91 days in the UK, no more than 30 of which were spent working.

GOV.UK offers a residence status checker that gives an indication of status for the current tax year or any of the previous six, and it says status can change from year to year, for example if a person spends more or less time in the UK, buys or sells a home in the UK, changes job, or if family members move in or out of the UK.

Split-year treatment

When a person moves in or out of the UK, GOV.UK says the tax year is usually split in two, into a non-resident part and a resident part, so UK tax on foreign income is based on the time living in the UK. This is called split-year treatment. The page says it is not available to someone who lives abroad for less than a full tax year before returning to the UK, and that other conditions apply. It points to HMRC guidance on split years under the Statutory Residence Test and says HMRC can be contacted to check which “case” applies for the Self Assessment return.

Tax on UK income after leaving

The second guide says that people usually have to pay tax on UK income even if they are not UK resident, with income including pensions, rental income, savings interest and wages. If the country of residence taxes the same income and has a double-taxation agreement with the UK, relief can be claimed in the UK to avoid being taxed twice. GOV.UK adds that people do not normally pay tax on selling an asset, apart from on UK property or land, and that non-residents do not usually pay UK tax on the State Pension or interest from UK government securities. For UK employment while living abroad, tax is calculated automatically on the days worked in the UK.

Reporting to HMRC

GOV.UK says a Self Assessment return is usually needed for someone living abroad who rents out UK property, works for themselves in the UK, has taxable savings interest from UK banks or building societies, has a pension outside the UK and was UK resident in one of the five previous tax years, or has other untaxed UK income. Non-residents cannot use HMRC’s online services to report income. They must send a return with an SA109 form by post, use commercial software that supports SA109 reporting, or have a tax professional report it. The guide warns of fines for missing the deadline and says the deadline is earlier for postal returns, 31 October.

Capital gains

The residence guide states that residence status for capital gains is worked out the same way as for income. Non-residents usually pay Capital Gains Tax only on UK property or land, or if they return to the UK.

The bottom line

GOV.UK ties UK tax residence to days spent in the UK and to a set of automatic and ties-based tests, applied tax year by tax year, with split-year treatment available in some cases when moving in or out of the UK. Leaving does not end UK tax on UK income, and non-residents with UK rental, self-employment, savings or other untaxed income usually have to file a Self Assessment return with an SA109 form, outside HMRC’s online services, with a 31 October deadline for postal returns. Because the tests turn on dates, the planned departure date and the days spent back in the UK are worth setting out before any removal date is fixed.

Sources

• GOV.UK, HM Revenue and Customs, “Tax on foreign income: UK residence and tax”
• GOV.UK, HM Revenue and Customs, “Tax on your UK income if you live abroad”

A move is a change of circumstances

A change of address is usually filed under utilities and banks, but anyone who claims benefits has an additional obligation. This article summarises the GOV.UK page “Benefits: report a change in your circumstances”, plus GOV.UK pages on contacting Universal Credit, reporting changes to Child Benefit, Housing Benefit eligibility and HMRC’s Child Benefit enquiries page (published 14 May 2025 and last updated 19 December 2025). The main page describes the general rule for benefits administered from Great Britain. Northern Ireland has separate arrangements for some services, noted below. It is a summary of official guidance, not personal advice about any claim.

Moving house is on the list

The GOV.UK page states that changes need to be reported so a claimant keeps getting the right amount of benefits. The list of changes explicitly includes moving house, and also people moving into or out of the place a claimant lives, such as a partner, a child or a lodger. That second item matters for a household move, because the people in the new home may differ from those in the old one.

What happens if a move is not reported

According to GOV.UK, a claim might be stopped or reduced if a change is not reported straight away or if incorrect information is given. If a change or mistake is not reported, the claimant might be paid too much and might have to pay some of the money back, and might also have to pay a £50 penalty. The page adds that deliberately not reporting changes is benefit fraud.

Who to tell depends on the benefit

The page says who is told depends on which benefits are claimed, and that a claimant who gets more than one benefit must report to more than one organisation. The routes it lists are:

• Universal Credit: through the Universal Credit online account, or by contacting the helpline.
• Pension Credit: by calling the Pension Service helpline or reporting by post.
• Attendance Allowance: through the Attendance Allowance helpline.
• Disability Living Allowance and Personal Independence Payment: through the Disability Service Centre.
• Carer’s Allowance: online or through the Carer’s Allowance Unit.
• Housing Benefit: through the local council.
• Child Benefit: through the Child Benefit online service, or by calling or writing to the Child Benefit Office.
• All other benefits: by calling Jobcentre Plus, with a National Insurance number to hand.

Universal Credit contact details

GOV.UK’s contact page says Universal Credit can be contacted through the online account or by calling the helpline on 0800 328 5644, with a Welsh-language line on 0800 328 1744, Monday to Friday, 8am to 6pm. It states that people who live in Northern Ireland who want to use a helpline should contact the Universal Credit Service Centre instead. The Universal Credit guide also notes that people in Northern Ireland should use the separate Universal Credit in Northern Ireland guidance.

Housing Benefit

GOV.UK says Housing Benefit is being replaced by Universal Credit, and that a new claim can only be made if the claimant has reached State Pension age or is in supported, sheltered or temporary housing. It adds that if circumstances change and Housing Benefit stops, it cannot be restarted unless the claimant is eligible to make a new claim. For an existing Housing Benefit claimant, the page on reporting changes says to tell the local council.

Child Benefit

The page on reporting Child Benefit changes says only the person claiming can tell HMRC about a change of circumstances, and that failing to report may mean not getting all the money entitled or being overpaid and having to repay it. Its list of child-related changes includes children moving away from home for a period and moves to or from Northern Ireland. HMRC’s enquiries page says its digital assistant and app can help with a change of circumstances, and that personal details and address should be up to date in a personal tax account before ringing the helpline, or the call may fail telephone security.

Timing a move around a claim

• Note which benefits are claimed by each adult in the household, since each is reported separately.
• Report the move using the route for each benefit as soon as the new address and move date are known.
• Keep a record of when each report was made and any reference provided.
• Keep the change-of-address checklist in view for non-benefit bodies; the wider list is in Change-of-Address Checklist: Who to Notify When You Move.

Registering on the electoral roll and telling DVLA are separate steps, described in Moving House and the Electoral Register and After the Move: Telling DVLA or the DVA About Your New Address.

The bottom line

GOV.UK lists moving house among the changes a benefit claimant must report, warns that failure can stop or reduce a claim, lead to overpayments and a £50 penalty and treats deliberate non-reporting as fraud. Because each benefit has its own route, from the Universal Credit account to the local council for Housing Benefit and the Child Benefit online service, a household should list what it claims and report the move to each body straight away. Northern Ireland has its own Universal Credit service centre, and anyone unsure who pays a particular benefit should check the relevant GOV.UK page before the move.

Sources

• GOV.UK, “Benefits: report a change in your circumstances”
• GOV.UK, “Universal Credit: Contact Universal Credit”
• GOV.UK, “Housing Benefit: Eligibility”
• GOV.UK, “Report changes that affect your Child Benefit”
• GOV.UK, HM Revenue & Customs, “Child Benefit: enquiries”
• GOV.UK, “Universal Credit”

The bill that follows you to a new address

Water is one of the utilities that changes hands on moving day, yet it is billed differently across Great Britain. This article summarises Citizens Advice pages on moving home and water bills and on water meters (the moving page carries a review date of 20 February 2020 and applies to England and, in an identical version, to Wales), the Consumer Council for Water (CCW) answer on which company supplies an area, and Scottish sources: Scottish Water’s “Your Charges 2025-2026” page and unmetered-charges FAQs, the Scottish Government’s water charging page and Citizens Advice Scotland’s guide to paying for water and sewerage. Northern Ireland is not covered.

England and Wales: tell the company before you go

Citizens Advice says a household needs to tell its water company when it plans to move, and where to, and to check the company’s website for how to do so. Where there is a water meter, the household should give the company at least five working days’ notice so a final meter reading can be arranged. Citizens Advice warns that without enough notice the household could be charged for water used after moving out. The same page applies to England and Wales.

England and Wales: after the move

If the new home is in an area served by a different water company, the household needs to tell that company, and the CCW points to Water UK’s postcode checker and to its list of water and sewerage company contact details for England and Wales. If the household stays with the same company, it needs to give its new address. When the new home has a water meter, Citizens Advice says to take a reading as soon as moving in, and adds that the meter cannot be removed on request.

Sewerage may be supplied by a different company from the one that supplies the water. Citizens Advice explains that this could mean a separate bill, or that the water company may include sewerage charges on its bill on behalf of the sewerage company.

Meters in a new home

A separate Citizens Advice page says households have a right to be charged on the basis of what they use, which means a right to a meter installed free of charge unless that is impractical or unreasonably expensive, and that tenants can ask for a meter as well. It also says that where a meter cannot be fitted, the water company may be able to offer a cheaper tariff.

Scotland: water is billed with council tax

The Scottish Government states that the local authority bills and collects domestic water and sewerage charges along with Council Tax, and that the charges are linked to the council tax band. Scottish Water adds that most households are billed by their local authority in this way, on unmetered charges based on band. Citizens Advice Scotland explains that the council tax bill shows the extra amount charged for water, depending on the band, which the council collects and passes on to Scottish Water. Sewerage works in the same way unless the home has a private septic tank or is a mobile home.

Scottish Water’s FAQs add that customers can have a domestic water meter fitted, in which case they are billed directly by Scottish Water instead of by the council. They say exemptions, such as for student occupancy or vacancy, are applied by local councils, and that when Scottish Water tells a council a charge needs to be added or removed it is the council that contacts the household about changes to the account. Council Tax Reduction can bring a reduction of up to 35% on the water and sewerage charges, applied automatically, according to Scottish Water and Citizens Advice Scotland.

The council tax steps for a move are covered in Council Tax and Rates When You Move House: What Changes and Where.

A simple timeline

• Several weeks before: find out who supplies the new address and whether the home is metered.
• At least five working days before leaving a metered home in England or Wales: give the water company the move date and new address so a final reading is arranged.
• On the day: read the meter at the old address and again at the new one.
• After moving: tell the new water company or the council, depending on the country, and take a first reading if the new home is metered.

The wider list of who to notify is in Change-of-Address Checklist: Who to Notify When You Move, and gas and electricity meter readings are covered in Moving Home and Your Gas and Electricity: What Citizens Advice Says to Do in England.

The bottom line

In England and Wales, the household deals with its water company: notice of the move, at least five working days for a final meter reading where there is a meter, a new address or a new company afterwards and a first reading on arrival. Sewerage may come on a separate bill. In Scotland, unmetered water and sewerage sit on the council tax bill and are billed by the local council, while metered households are billed directly by Scottish Water. The Citizens Advice moving page carries a 2020 review date, so the company’s own website is the place to confirm current arrangements.

Sources

• Citizens Advice, “Moving home and water bills” (England)
• Citizens Advice, “Moving home and water bills” (Wales)
• Citizens Advice, “Changing to a water meter”
• Consumer Council for Water, “Which water company supplies my area?”
• Scottish Government, “Water charging principles”
• Scottish Water, “Your Charges 2025-2026”
• Scottish Water, “Unmetered Household Charges FAQs”
• Citizens Advice Scotland, “Paying for water and sewerage in Scotland”

A move date that is negotiated, not just announced

In Scotland the date on which a buyer gets the keys is written into the offer and negotiated in a series of letters, so the reliability of a removal booking depends on where the sale has reached. This article summarises pages from mygov.scot, the Scottish Government’s public information service: “Making an offer”, “Missives”, “Conveyancing” and “Settlement” on the buying side, and “Closing date and offers” and “Conveyancing and settlement” on the selling side. It covers Scotland only. The English process, where exchange and completion do the equivalent job, is explained in Exchange vs Completion: The Legal Difference and Why It Matters for Booking Your Move.

Step one: the offer names the moving-in date

According to mygov.scot, a buyer who is interested in a home tells their solicitor, who formally notes the interest with the seller. If several people note interest, the seller may set a closing date, which is a deadline for written offers, usually sent to the seller’s solicitor even where an estate agent is used. An offer must be sent as a letter from the buyer’s solicitor and should include, among other things, the date the buyer wants to collect the keys and move in. On the selling side, mygov.scot says offers usually include conditions, which may include a moving-in date, items to be included in the price and technical conditions based on the Home Report. The seller does not have to accept the highest offer, or any offer.

Step two: qualified acceptance and missives

If the seller agrees to sell, their solicitor sends a “qualified acceptance”, which mygov.scot describes as accepting the offer subject to certain conditions. The two solicitors then exchange letters called missives to negotiate those conditions. Once both sides agree the terms, a concluding missive is written, and mygov.scot states that this is a binding contract between the parties. It warns buyers that pulling out of the deal after that point could make them liable to pay the seller thousands of pounds in damages, and says to be sure of wanting the home before asking a solicitor to start sending missives.

For anyone planning a removal, the practical significance is that the agreed date is not settled until the terms, including the date, have been agreed in the missives. Because the offer’s date can be negotiated, a non-refundable removal deposit paid on the strength of an offer alone carries a risk.

Step three: conveyancing

After the missives are concluded, the solicitor starts conveyancing, the legal process that transfers ownership. For a buyer, mygov.scot lists checks that the seller actually owns the home, that there are no unusual conditions in the deeds, that any burdens or land-use obligations are understood and that any existing mortgage is paid off when the home transfers. For a seller, it says a mortgage must be repaid before anyone else can buy the home, and that the solicitor arranges the repayment.

Step four: settlement and the date of entry

The last step is settlement. mygov.scot says this is when the buyer gets possession of the home and that it usually happens on the agreed date of entry. On settlement the buyer’s solicitor confirms to the lender, if there is one, that the home is now in the buyer’s name, obtains the loan cheque and the buyer’s contribution, and in return for handing over the cheque receives the disposition (the document transferring ownership), the deeds and the keys. Shortly beforehand, the seller signs the disposition and arranges handing over the keys, according to mygov.scot’s selling pages.

Because the solicitor receives the keys at settlement, a removal team relies on the solicitor for access to the new home. Delays on the day are covered in Completion Delayed on Moving Day: Waiting Time, Storage and Backup Plans.

Insurance and taxes on the way

mygov.scot says buyers should insure the home from conclusion of the missives to cover the risks, unless the missives say something different, and advises checking the missives with a solicitor. It also lists outlays payable at settlement, including fees to the Registers of Scotland, search fees and Land and Buildings Transaction Tax. The tax deadlines are covered in Buying a Home in Scotland or Wales: LBTT and Land Transaction Tax Return Deadlines Explained.

A sequence for removal bookings

• Ask for removal quotes while the offer is being negotiated, but hold off on a firm booking or deposit.
• Once missives are concluded, ask the solicitor to confirm the date of entry in writing.
• Book the removal firm for that date, with a flexible or refundable arrangement if one is offered; see When Should You Book a Removal Company If Your Moving Date Is Uncertain?
• Agree with the solicitor how and when keys will be released, and plan a backup if settlement is delayed.

The bottom line

In Scotland, the moving date starts as a line in an offer, is negotiated through missives and becomes binding when the concluding missive is written. Settlement, the point at which the buyer gets the keys, usually happens on the agreed date of entry, and the solicitor controls the timing of the key release. A removal booking made before the missives are concluded is a booking on an unsettled date, so the sensible course is to price early and commit once the date of entry is confirmed in writing.

Sources

• mygov.scot, Scottish Government, “Making an offer”
• mygov.scot, Scottish Government, “Missives”
• mygov.scot, Scottish Government, “Conveyancing” (buying a home)
• mygov.scot, Scottish Government, “Settlement”
• mygov.scot, Scottish Government, “Closing date and offers”
• mygov.scot, Scottish Government, “Conveyancing and settlement” (selling a home)

A different vocabulary and a different notice rule

Anyone renting a home in Wales from a private landlord is normally a contract-holder under an occupation contract, not a tenant under a tenancy agreement. That changes how a move-out date is set, and it matters for booking a removal crew. This article summarises three Welsh Government pages: “Renting homes: frequently asked questions (tenants)”, last updated on 29 April 2026; “Tenants: housing law has changed (Renting Homes)”, last updated on 18 January 2023; and “Standard occupation contracts: guidance”, first published on 1 July 2022 and last updated on 1 August 2022. It covers Wales only. England is dealt with in Moving Out of a Rented Home in England: What the Renters’ Rights Act Changes About Notice and Your Move Date, and Scotland and Northern Ireland in Moving Home in Scotland and Moving Home in Northern Ireland.

What changed in December 2022

The Welsh Government says the Renting Homes (Wales) Act 2016 commenced on 1 December 2022 and that existing tenancy agreements converted to occupation contracts on that date. The new law gives more protection to tenants, now called contract-holders, requires a written contract, doubles the notice period for a rent increase from one month to two months and lengthens the notice a landlord must give before regaining possession. Most people who rent from a private landlord have a standard contract, which is either a fixed term standard contract or a periodic standard contract that rolls from one rental period to the next without an end date.

How much notice a contract-holder gives

The FAQ page answers the question directly: the notice period for a contract-holder who wants to end the contract is a minimum of four weeks. The standard contract guidance describes the same rule in its terms on contract-holder’s notice: a contract-holder can end the contract by giving the landlord four weeks’ notice. If the contract-holder leaves on or before the date specified in the notice, the contract ends on that date. If they stay after that date, the contract ends on the date they leave, or on a date fixed by a court if it makes an order for possession. If the notice is withdrawn and the landlord does not object, the contract does not end.

The four-week period is a minimum. The written statement of the contract should be checked for how notice must be given, because landlords are not required to use the Welsh Government’s model written statement.

Fixed term contracts

The FAQ warns that a contract-holder will not normally be able to end a fixed term standard contract early. A fixed term contract that runs to its end date is different from a periodic contract, and the guidance notes that the ways of ending them differ.

Joint contract-holders

Where several people hold a contract, the guidance says they must all act together to end it. If one contract-holder does not agree to end the contract, it does not end. A joint contract-holder can withdraw from a contract by giving the landlord one month’s notice and providing the other joint contract-holders with a written warning, according to the guidance, which is separate from ending the whole contract. A household that is splitting should decide which route it is using before any removal booking is made.

What must be done at the end

The model terms set the contract-holder’s obligations at the end of the contract. The contract-holder must remove all property belonging to them and to anyone else they allowed to live there, return any property belonging to the landlord to where it was originally, and return all keys to the home. The landlord must repay any rent paid for a period after the contract ends. A removal plan should therefore include time for a final clear-out and a key return. The practical checklist is set out in End-of-Tenancy Moving Checklist: Cleaning, Inventory and Key Handover.

If the landlord ends the contract

The Welsh Government says that if a landlord wants a contract-holder to leave, the landlord must give a possession notice, and the notice period depends on the reason. For a periodic standard contract agreed on or after 1 December 2022, the FAQ says a landlord’s no-fault notice under section 173 must give at least six months, and cannot be issued within the first six months of the contract. The page adds that a landlord cannot issue a section 173 notice during a fixed term contract and must wait until the fixed term ends. The rules for contracts that converted from earlier tenancies are more complicated, and the FAQ recommends seeking advice on them.

Practical steps for booking a removal

• Read the written statement to confirm the contract type and its end or notice provisions.
• Give the four-week notice in writing and keep proof of when the landlord received it.
• Book the removal firm for a date on or before the notice date, and leave time to clear the property and return keys.
• If the removal date is uncertain, use the flexible-booking questions in Cancelling or Rescheduling Your Removal Booking.

The bottom line

In Wales, a contract-holder ending a standard occupation contract gives at least four weeks’ notice, according to the Welsh Government’s FAQ updated on 29 April 2026, and a fixed term contract will not normally end early. Joint contract-holders act together unless one withdraws under the withdrawal terms. At the end, belongings go, landlord property stays and all keys are returned. Because a removal booking hangs on the move-out date, the sensible sequence is to settle the contract type and the notice date first, then book the crew. Contracts that converted from older tenancies can have different rules, so those should be checked with an adviser.

Sources

• Welsh Government, “Renting homes: frequently asked questions (tenants)”
• Welsh Government, “Tenants: housing law has changed (Renting Homes)”
• Welsh Government, “Standard occupation contracts: guidance”

A small fee inside a big purchase

Registering a purchase and a mortgage with HM Land Registry is a standard step in a move. This article summarises the GOV.UK page “HM Land Registry: Registration Services fees”, which states that it applies to England and Wales and was last updated on 28 April 2025. Scotland and Northern Ireland have separate land registration systems, which are outside the scope of this article. The page carries a caution that land registration is complex and suggests considering legal representation, so the fee calculator and the current fee document should be checked for the exact figure. This article is general information, not legal advice.

Scale 1: buying a property (England and Wales)

The page says that transfers of registered land for monetary consideration are charged under Scale 1, based on the consideration, which is usually the purchase price. Fees under Scale 1 are assessed on the VAT-inclusive price or rent. The table shows different fees for postal applications and for applications through the portal or Business Gateway for transfers that affect the whole of a registered title:

• £0 to £80,000: £45 by post, £20 through the portal;
• £80,001 to £100,000: £95 by post, £40 through the portal;
• £100,001 to £200,000: £230 by post, £100 through the portal;
• £200,001 to £500,000: £330 by post, £150 through the portal;
• £500,001 to £1,000,000: £655 by post, £295 through the portal; and
• over £1,000,000: £1,105 by post, £500 through the portal.

The page says transfers of the whole of a registered title made through the portal or Business Gateway carry a fee reduced by 55 per cent compared with a postal application, and that transfers of part do not receive the reduction. In one of its examples a buyer purchasing for £575,000 pays under Scale 1 on the price paid, which places the fee in the £500,001 to £1,000,000 band.

Scale 2: a mortgage charge (England and Wales)

A mortgage is registered as a charge of registered land, and the page says the fee is payable under Scale 2, based on the amount of the charge. The table for charges of the whole title through the portal or Business Gateway, alongside the postal figure, shows:

• £0 to £100,000: £45 by post, £20 through the portal;
• £100,001 to £200,000: £70 by post, £30 through the portal;
• £200,001 to £500,000: £100 by post, £45 through the portal;
• £500,001 to £1,000,000: £145 by post, £65 through the portal; and
• over £1,000,000: £305 by post, £140 through the portal.

Where a charge secures a fixed amount, the fee is based on that amount. Where it secures further advances up to a maximum, the fee is based on the maximum, and where the total is unlimited, on the value of the property charged. Separate charges in separate documents attract separate Scale 2 fees, even if they secure a single debt and are submitted together. The page’s example of a mortgage securing £150,000 and any further advances assesses the fee on £150,000.

Remortgaging (England and Wales)

The page gives an example of a homeowner remortgaging to get a better rate on a £200,000 loan, with the fee assessed under Scale 2 on £200,000 as the maximum amount secured. It states that there is no fee to register the discharge of the existing loan. On the tables, £200,000 sits in the £100,001 to £200,000 band.

Transfers that are not sales (England and Wales)

Gifts, assents and similar transfers not for value are assessed under Scale 2 on the value of the property, less the amount outstanding on any charge that continues or any new charge lodged with the application. The page gives examples including a gift of a property worth £200,000 with a £100,000 mortgage remaining, which is assessed on £100,000.

Where this fits in a move budget (England and Wales)

The Land Registry fee is separate from Stamp Duty Land Tax, which is covered in this site’s article on higher SDLT rates when buying before selling, and from the removal, storage and cleaning costs described in the moving house budget guide. Buyers can ask their conveyancer which fee figure and route will be used for their transaction.

Common questions

Is the fee based on the mortgage or the price? Both apply, in different ways: Scale 1 for the transfer is based on the price, and Scale 2 for the charge is based on the amount secured.

Does VAT change the figure? The page says Scale 1 fees are assessed on the VAT-inclusive consideration.

Is there a fee to register the end of an old mortgage? The page says there is no fee to register the discharge of the existing loan in its remortgage example.

Does the page apply to Scotland? No. It states that it applies to England and Wales.

The bottom line

For a purchase in England or Wales, HM Land Registry’s Scale 1 fee follows the price and, for a transfer of a whole registered title through the portal, runs from £20 up to £500 in the figures published on GOV.UK. A new mortgage is charged separately under Scale 2 according to the amount secured, and a remortgage of £200,000 falls in the £100,001 to £200,000 band. Because the tables carry an update date of 28 April 2025, the current fee calculator confirms the exact figure.

Sources

• GOV.UK, HM Land Registry, “HM Land Registry: Registration Services fees”

Household goods and a border

Anyone moving from the United Kingdom to Germany brings household goods across a customs border. This article summarises the English-language page “Transferring residence” published by German customs (Zoll), which gives Regulation (EC) No 1186/2009, Article 3 and the following articles, as the legal basis. It concerns Germany. Other EU member states apply the same EU regulation through their own customs administrations and forms, so the details differ elsewhere. The rules concern goods moved by a person transferring normal residence from outside the EU customs territory. They are explained here for planning purposes only, and this article is not customs or legal advice. Moves from Great Britain to Ireland are covered in this site’s separate guide on transfer-of-residence paperwork for Ireland.

What counts as personal property (Germany)

German customs says there are no specific numerical restrictions on the type or quantity of goods registered as property moved on a transfer of residence, but the goods must not have a commercial character. It lists as qualifying:

• household effects, meaning personal effects, household linen, furnishings and equipment for the household’s personal use;
• private vehicles, including cycles, motorcycles, cars and trailers, camping caravans, pleasure craft and private aeroplanes;
• household provisions in quantities appropriate to normal family requirements;
• household pets and saddle animals; and
• portable instruments and equipment of the applied or liberal arts needed for a trade or profession.

Alcoholic products, tobacco and tobacco products, commercial means of transport and articles for use in a trade or profession, other than the portable instruments, do not qualify.

The conditions (Germany)

The page sets out several conditions. The normal place of residence outside the EU customs territory must have been maintained for at least 12 months, with exceptions where the person can show, for example through an employment contract, that they intended to live outside the EU for 12 months or more. A new normal place of residence must be established in Germany, if only temporarily.

The goods must actually be in the person’s possession and, for non-consumable goods, have been used for at least six months before the date of the transfer, shown through invoices, contracts of sale and similar evidence. The property may only be used at the new residence for the same purposes as before. Motor vehicles and private aeroplanes need a certificate from the competent foreign authority showing registration in the name of the person transferring residence.

Time limits (Germany)

Clearance as duty-free personal property is only possible within 12 months after the transfer of normal residence to Germany. The declaration must generally be submitted on import, and goods can arrive in separate consignments, provided the overall 12-month period is not exceeded. Goods can be imported in advance if the person undertakes to establish a usual place of residence in the EU customs territory within six months, which requires a security.

Customs supervision after arrival (Germany)

Goods entered as personal property remain under customs supervision. They may not be lent, pledged, hired out or transferred to another person, whether for payment or free of charge, until 12 months have passed from the date the entry was accepted. If the person breaches these terms and removes the goods from customs supervision, the exemption is cancelled, a customs debt arises and duties are levied afterwards, regardless of any criminal or administrative proceedings.

Declarations and taxes (Germany)

For goods where special relief is claimed, the application for release for free circulation must be made in writing on form 0350, “Customs declaration for the release of personal property entered for free circulation with a specified end-use”. Goods entered as personal property are exempt from import turnover tax but not from any applicable excise duty. A vehicle registered in a third country and released for free circulation in Germany is subject to German vehicle tax, payable immediately to the border customs office, which issues a tax card and receipt. The page notes no tax exemption for the journey to the place of registration.

Prohibited and restricted items (Germany)

German customs notes that restrictions applying on return from a non-EU country also apply to personal property. Weapons and ammunition, and protected animal species or items made from them, are subject to approval requirements or bans in Germany.

Planning a move (Germany)

The conditions favour a paper trail. Invoices and sales contracts show possession and use for six months, employment contracts support the 12-month exception, and vehicle registration certificates are needed for cars. The overseas moving planning article explains how to research customs rules by country. Once goods arrive, the 12-month supervision rule means nothing should be sold or lent on early.

Common questions

Is a 12-month gap in UK residence needed? German customs says normal residence outside the EU customs territory must have been maintained for at least 12 months, with an exception based on documented intent.

Can alcohol or tobacco be included? No. The page lists them as not qualifying.

Is import turnover tax payable? The page says qualifying goods are exempt, though excise duty may apply.

The bottom line

German customs allows duty-free import of household goods on a transfer of residence from outside the EU when the owner has lived outside the EU for at least 12 months, establishes residence in Germany, has owned and used the goods for six months, and clears them within 12 months using form 0350. Alcohol, tobacco and commercial items are excluded, vehicles bring German vehicle tax, and the goods cannot be lent or sold for 12 months.

Sources

• German Customs (Zoll), “Transferring residence”

The overlap problem in a chain

Completing on a new home before the old one has sold is common when a chain does not line up. This article summarises two GOV.UK pages: “Stamp Duty Land Tax: residential property rates” and HMRC’s guidance “Higher rates of Stamp Duty Land Tax”, published on 16 March 2016 and last updated on 1 April 2025. Both concern Stamp Duty Land Tax (SDLT), which applies to residential purchases in England and Northern Ireland. Scotland and Wales have their own taxes on property purchases, and this site’s articles on Stamp Duty Land Tax deadlines and on land taxes in Scotland and Wales cover related points. The figures below are those shown on GOV.UK in September 2026 and can change, so the current pages and the SDLT calculator should be checked before completion. This article is general information, not tax advice.

When the higher rates apply (England and Northern Ireland)

HMRC says the higher rates are payable when a buyer purchases a residential property, or part of one, for £40,000 or more, if all of the following apply:

• it will not be the only residential property worth £40,000 or more that the buyer owns or part owns anywhere in the world;
• the buyer has not sold or given away their previous main home; and
• no one else has a lease on the property with more than 21 years left to run.

The test looks at ownership at the end of the day of the new purchase, and it includes the current home if the buyer still owns it. The rules apply to a married or civil-partnered buyer and their spouse as if they were buying together, and to each person and spouse in a joint purchase, so one person’s ownership can trigger the higher rates for the whole transaction. Property owned on behalf of children under 18 counts, and so do interests as a beneficiary of a trust.

The rates in numbers (England and Northern Ireland)

GOV.UK’s rates for a single property show zero up to £125,000, 2 per cent on the next £125,000, 5 per cent on the portion from £250,001 to £925,000, 10 per cent from £925,001 to £1.5 million and 12 per cent above that. The page says a buyer usually pays 5 per cent on top of those rates when owning another property. HMRC’s table of higher rates from 1 April 2025 shows 5 per cent up to £125,000, 7 per cent on the next £125,000, 10 per cent from £250,001 to £925,000, 15 per cent from £925,001 to £1.5 million and 17 per cent above that.

HMRC’s worked example is a £300,000 additional purchase, on which the SDLT is £20,000. Under the standard rates the same £300,000 would produce £5,000, so the difference is £15,000, which is 5 per cent of the price. First-time buyers, non-UK residents and companies have separate rules that are outside this article.

Replacing a main residence (England and Northern Ireland)

GOV.UK says a buyer will not pay the extra 5 per cent if the new property replaces their main residence and the previous main residence is sold within 36 months of completing the new purchase. The rates page adds that a buyer who has not sold the main residence on the day of completion owns two properties and will have to pay the higher rates, then check eligibility for a refund. The practical effect for a chain is a payment at completion that is refunded if the sale later completes in time.

The refund (England and Northern Ireland)

HMRC says that a buyer who sells or gives away the previous main home within three years of buying the new one can apply for a refund of the higher-rate part of the SDLT bill. No refund is available if the buyer or their spouse still owns any part of the previous home, or if the higher rates still apply for another reason.

For a previous main residence sold on or after 29 October 2018, the claim must be made within 12 months of whichever is later: the sale of the previous main residence, or the filing date of the SDLT return for the new residence. HMRC also describes a route where a new home was bought on or after 1 January 2017 and the previous home could not be sold within three years because of exceptional circumstances, such as government-imposed restrictions or action by a public authority preventing the sale. Once the reason has ended, the previous home must be sold before a refund can be claimed.

Timing and the return (England and Northern Ireland)

HMRC says the SDLT return must reach HMRC within 14 days of the effective date of the purchase, and the bill can be paid as soon as the return has been sent. Exchange and completion mechanics are explained in this site’s article on exchange versus completion, and chain breaks and gazumping shows how a collapsed sale affects a removal booking.

Common questions

Is the extra 5 per cent payable on the whole price? The rates page says a buyer usually pays 5 per cent on top of the standard rates, and HMRC says the higher rates apply to everything given for the purchase.

Does the rule apply in Scotland or Wales? The GOV.UK pages concern England and Northern Ireland, and the guidance points readers to separate information for Scottish and Welsh transactions.

What if the old home never sells within three years? HMRC describes a refund route only where exceptional circumstances prevented the sale.

The bottom line

In England and Northern Ireland, completing a purchase while still owning a previous main home usually triggers the higher SDLT rates, which HMRC’s example puts at £15,000 more on a £300,000 purchase. If the previous home is sold within 36 months, a refund of the higher-rate element can be claimed within 12 months of the later of the sale and the return filing date, provided no other reason for the higher rates applies.

Sources

• GOV.UK, “Stamp Duty Land Tax: Residential property rates”
• HM Revenue & Customs, GOV.UK, “Higher rates of Stamp Duty Land Tax”

The connection that often lags behind the van

Broadband is one of the first services people want working in a new home, and one of the most common causes of moving-day frustration. This article summarises the Citizens Advice page on cancelling a phone, TV, internet or mobile contract, which states that it applies to England, the Ofcom page “Automatic compensation: What you need to know”, published on 12 March 2024 and last updated on 20 July 2026, and Ofcom’s “Contracts” page, last updated on 1 May 2026. Ofcom is the regulator for broadband across the United Kingdom, while Citizens Advice publishes separate advice for Northern Ireland, Scotland and Wales. This article is general information, not legal advice.

Moving with a contract (England)

Citizens Advice says a household should check whether its provider offers the same service in the new area. If it does, the household might pay a small fee to move the service to the new address. Citizens Advice says a cancellation fee might be payable to leave a contract early if the provider does not offer the same service in the new area, or if the household is renting and the service is included in the place it is moving to but it already has a separate contract for that service. It suggests explaining the situation to the provider, which might reduce or remove the fee.

Citizens Advice also lists situations in which a customer might be entitled to cancel without a fee: signing up less than 14 days ago online or by phone, a price rise where the provider has given 30 days to cancel, a problem with internet speed, or a contract that has expired. A move is not on that list.

Automatic compensation for delays (United Kingdom)

Ofcom’s automatic compensation scheme covers residential fixed broadband and landline services from the providers signed up to it. Ofcom lists BT, EE, Hyperoptic, Plusnet, Sky (including NOW Broadband), TalkTalk (with restrictions for customers not on the Openreach network), Utility Warehouse, Virgin Media, Vodafone and Zen Internet. The amounts shown on Ofcom’s page, last updated on 20 July 2026, are:

• £6.46 for each calendar day of delay where a provider promises to start a new service on a particular date but fails to;
• £32.31 for each missed engineer appointment, including one cancelled with less than 24 hours’ notice; and
• £10.34 for each calendar day a service that has stopped working is not fully fixed after two full working days.

Ofcom says the amounts increase each year in line with inflation, so the figures on its page should be checked at the time of a move. The wording about a provider that promises to start a new service on a particular date and fails to do so is the one most relevant to a connection at a new address.

How payment works (United Kingdom)

Providers pay automatically, and the customer does not need to claim. Unless the customer agrees otherwise, compensation appears as a credit on the bill, no later than 30 calendar days after the loss of service is resolved or the service ends, the date of the missed appointment, or the resolution or cancellation of a delayed new service. Ofcom lists exclusions, including problems caused by equipment or activity within the customer’s home, breaches of the contract terms, and a customer who caused a failure or prevented its repair, for example by asking for a later engineer appointment. Providers can limit payments through a “cease notification” after 30 days, but must take reasonable steps to provide a suitable alternative service, and entitlement continues if none is available.

Changes to price and terms (United Kingdom)

Ofcom says phone and broadband providers can change contract terms but must give at least one month’s notice and a right to exit without penalty if the change does not benefit the customer. There is no exit right where a change is exclusively to the customer’s benefit, purely administrative, or directly imposed by law. If a specific in-contract price increase was not made clear when the contract was signed, the customer has the right to exit without penalty. Citizens Advice adds that a contract starting on or after 17 January 2025 should say exactly how much the price will increase each year.

When a provider will not resolve a dispute (United Kingdom)

Customers should first complain to the provider. Ofcom says that if the problem is not resolved and at least six weeks have passed since the complaint, or the provider has sent a deadlock letter, the complaint can go to an alternative dispute resolution scheme. The two schemes are the Communications and Internet Services Adjudication Scheme (CISAS) and the Communications Ombudsman. Both are free to use, and all providers must belong to one.

Practical steps for a move

Citizens Advice’s advice to check early whether the provider offers the same service at the new address, together with a written record of the promised start date and any missed appointments, gives the best footing for a claim. The site’s change-of-address checklist lists other services to notify, and the moving house budget guide shows where connection charges fit.

Common questions

Will a house move let me leave my contract free? Citizens Advice says a fee might be payable if the provider cannot offer the same service at the new address, so the terms and the provider’s response matter.

Do I need to claim delay compensation? Ofcom says providers in the scheme pay automatically.

Does the scheme cover mobile phones? Ofcom describes the scheme as covering residential fixed broadband and landline products.

The bottom line

A household moving with a broadband contract may face a move fee, or a cancellation fee if the provider cannot supply the same service at the new address, so the position should be checked before giving notice. Where a provider in Ofcom’s scheme promises a start date and misses it, compensation of £6.46 per calendar day (the figure on Ofcom’s page in July 2026) is paid automatically, and unresolved disputes can go to an Ofcom-approved ADR scheme after six weeks.

Sources

• Citizens Advice, “Cancelling a phone, TV, internet or mobile contract”
• Ofcom, “Automatic compensation: What you need to know”
• Ofcom, “Contracts”

A tenant-led move has new rules

Tenants who plan a move in England now work to different tenancy rules from those that applied before 1 May 2026. This article summarises the GOV.UK “Renters’ Rights Act overview for tenants”, published on 7 April 2026 and last updated on 1 May 2026, and the GOV.UK landlord guidance on what happens when a tenant wants to leave. Both apply to England and to privately rented homes, and different rules apply to tenants of housing associations or councils, students in halls and lodgers. Scotland and Northern Ireland have separate systems, covered in this site’s articles on moving home in Scotland and moving home in Northern Ireland. This article is general information, not legal advice.

What changed on 1 May 2026 (England)

GOV.UK says most existing assured shorthold tenancies became assured periodic tenancies automatically on 1 May 2026. A new tenancy agreed with a private landlord on or after that date is an assured periodic tenancy. These run on a rolling basis, for example weekly or monthly, and it is no longer possible to have an assured tenancy agreement with an end date. If an agreement contains an end date, that date no longer applies.

Giving notice to leave (England)

For an assured periodic tenancy, GOV.UK says a tenant who wants to end the tenancy after 1 May 2026 can do so by giving two months’ notice. The notice must:

• be in writing, which GOV.UK says can be a letter, email or text; and
• end the tenancy on the day rent is due or the day before it is due.

The tenant continues to pay rent during the notice period. Tenant and landlord can agree in writing to end the tenancy earlier or to a shorter notice period.

The landlord guidance adds that a tenancy agreement should say how much notice a tenant must give, that the maximum a landlord can ask for is two months, and that if the agreement is silent the tenant must give at least two months. A landlord cannot tell the tenant how to give notice. The guidance also says a tenant can move out early without paying rent for the rest of the tenancy only if the landlord agrees.

Tenancies that began before 1 May 2026 (England)

The landlord guidance notes that, for a tenancy that started before 1 May 2026, the notice a tenant needs to give depends on the type of tenancy and what is in the agreement. Tenants in that position should read the agreement before fixing a move date.

Fitting notice around a removal date (England)

Because the tenancy must end on a rent due date or the day before, the last day of the tenancy follows the rent cycle. A move is usually built backwards from that date, with the removal booking, keys and final rent lined up together. The guidance says a tenant who gives notice but changes their mind can stay only if the landlord agrees in writing, and otherwise the tenancy ends as planned. Because staying on after giving notice needs the landlord’s written agreement, the notice date and the removal booking are best confirmed together, and this site’s article on cancelling or rescheduling a removal booking explains what to check in a booking’s terms. The end-of-tenancy checklist covers cleaning, inventory and key handover.

Joint tenancies (England)

Where more than one tenant is on an assured periodic tenancy, the landlord guidance calls it a joint tenancy. One joint tenant can usually end it without the agreement of the others. A shorter notice period needs the landlord and all other joint tenants to agree. A joint tenant who wants to stay after giving notice needs the landlord and the other joint tenants to agree, otherwise the tenancy must end. If some tenants want to stay, a new tenancy agreement can be signed, and additional tenants can be added to an existing agreement.

If the landlord wants the property back (England)

GOV.UK says that a landlord who wants to end an assured periodic tenancy after 1 May 2026 needs a reason, called a ground for possession, and must use the correct forms and give the correct notice, usually four months but shorter for some grounds. From 1 May 2026 a tenant can no longer be evicted using the “no fault” section 21 process, even if the agreement says so. If the landlord needs to sell or move in, that ground cannot be used within the first 12 months of the tenancy. If a correctly served notice is ignored, the landlord can apply to court for a possession order.

Rules that matter when moving into a new rental (England)

The overview lists several rules for tenancies starting on or after 1 May 2026:

• a landlord cannot ask for, encourage or accept rent before the tenancy agreement is signed, and after signing can ask for a maximum of one month’s rent in advance;
• an advertisement or offer must state a specific price, and the landlord cannot accept offers above it; and
• rent can be increased only once a year, not within the first 12 months of a new tenancy, using Form 4A and at least two months’ notice.

Deposit rules for a new rental are covered in the site’s guide to tenancy deposit protection.

Common questions

Does a fixed end date in my old agreement still matter? GOV.UK says an end date in a tenancy agreement no longer applies once the tenancy is periodic.

Can I leave before the notice ends? Only if the landlord agrees, since rent continues to be due during the notice period.

The bottom line

In England, most private tenancies are now rolling assured periodic tenancies. A tenant can end one with two months’ written notice ending on a rent due date or the day before, with rent continuing until then, and earlier exits need the landlord’s agreement. Joint tenants, pre-May 2026 agreements and landlord-led possession follow their own rules, so a removal date should be fixed only after the notice date is clear.

Sources

• GOV.UK, Ministry of Housing, Communities and Local Government, “Renters’ Rights Act overview for tenants”
• GOV.UK, “Renting out your property: guidance for landlords and letting agents: If your tenant wants to leave”