Subject-verb agreement with ‘to have’

• When you use the verb to have in the present simple, change the form if the subject is the third person singular (he, she or it): 

I, you, we, they have 

she, he, it has 

• The past simple, however, is always had. 
• Remember this when you use any verb in the perfect tenses; for example: 

My sister [‘she’] has never been to France. 

We had finished dinner when she arrived.