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Use supplementary pages SA904 to record foreign income and capital gains on the SA900 Trust and Estate Tax Return.
Outcome of request to invalidate, hearing held on 29 April 2024.
The Valuation Office Agency (VOA) issue the VO6033 form to assess the rateable value of this type of non-domestic property.
Use supplementary pages SA907 to declare charity status on the SA900 Trust and Estate Tax Return.
Information about new applications, post-licensing, advertising, product information and fees.
Check the tariff classification for automated component placement machines used to manufacture printed circuit assemblies.
Find out about tax charges on scholarships.
‘Bona Vacantia’ means vacant goods and is the name given to ownerless property, which by law passes to the Crown. The Treasury Solicitor acts for the Crown to administer the estates of people who die intestate (without a Will) and...
Use the IHT404 with form IHT400 to give details of all UK assets the deceased owned jointly with another person.
Use the IHT417 with form IHT400 if the deceased had a permanent home in the UK when they died but had assets outside the UK.
Calculate the number of quarters when Inheritance Tax is due when assets have not been held in a trust for a full 10-year period.
Calculate value build-up costs for use with the Single Administrative Document (SAD) using form C89.
We register the ownership of land and property in England and Wales. HM Land Registry is a non-ministerial department.
Use information to access the online Claims Portal, find relevant references and contact details.
Revoke an option to tax land or buildings for VAT purposes after 20 years have passed using form VAT1614J.
Check which Annual Tax on Enveloped Dwellings (ATED) chargeable amounts apply for years earlier than the current year.
Guidance, forms and calculators for Inheritance Tax. Including how the tax works, valuing an estate, thresholds, reliefs and how to pay.
Official Statistics on the mortgage guarantee scheme.
Find out how to tell HMRC about a real estate election for land or buildings that are taxable for VAT purposes using form VAT1614E.
Find out how to account for VAT and who to contact if you're an insolvency practitioner and you're appointed over insolvent VAT-registered businesses.
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