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　　When you receive your VAT number from HMRC, you can sign up for a VAT online account (select option ‘VAT submit returns’).M twRequirementsN O Z

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　　 Universal Credit is a means-tested benefit, so the amount you get will be affected by any other income or benefits you receive, and any savings above ￡16,000. Other means-tested benefits include Pension Credit, Housing Benefit and Council Tax reduction. If you’re already in receipt of Carer’s Allowance, that will count as part of your income when your means-tested benefits are calculated. Any means-tested benefit you receive will decrease if you are being paid Carer’s Allowance, although you’ll probably be better off in total. To find out more, read our Carer’s Allowance article. If the person you care for receives a severe disability premium as part of their benefits, they will lose this if you are granted the carer element of Universal Credit. P H v

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