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Inheritance Tax (IHT) is paid when a person's estate is worth more than £325,000 when they die - exemptions, passing on property. Sometimes known as death duties.
Inheritance Tax is a tax on the estate (the property, money and…
You can pass a home to your husband, wife or civil partner when you die.…
Inheritance Tax may have to be paid after your death on some gifts you’ve…
If your permanent home (‘domicile’) is abroad, Inheritance Tax is only…
Types of ISA available, the tax-free ISA allowance, withdrawing money and transferring ISAs
You can save tax-free with Individual Savings Accounts (ISAs). In the 2024…
There are 4 types of Individual Savings Accounts (ISA): cash ISA stocks…
You can get an Individual Savings Account (ISA) from: banks building…
You can take your money out of an Individual Savings Account (ISA) at any…
You can transfer all or part of the savings in your Individual Savings…
If you open an Individual Savings Account (ISA) in the UK then move…
Your ISA will end when either: your executor closes it the administration…
If your spouse or civil partner dies you can inherit their ISA allowance.…
How to close down your limited company by getting it struck off the Companies Register
You can close down your limited company by getting it ‘struck off’ the…
Before applying to strike off your limited company, you must close it down…
To apply to strike off your limited company, you must send Companies House…
You must withdraw your application if your company is no longer eligible…
Find out how to create a CSV file to submit your declaration, what file layout to use and how to resolve problems with file upload failures.
If you make supplies of second hand goods, works of art or antiques and collectors items you can choose to use this simplified margin scheme to account for VAT.
How to be approved as a compartment that meets EU or GB enhanced standards by protecting your poultry farm or hatchery against disease.
Find out how to claim a preferential rate of duty from a preference agreement when your goods are put into a customs warehouse.
Information on Biosecurity Measures Plans, their importance, and why they are a requirement of Authorisation. Use this page to access standardised BMP modules.
Find out which investments qualify for Innovative Finance Individuals Savings Accounts (ISAs).
Find out how the scheme works, including issuing shares and raising money and how to submit a compliance statement.
Download the forms and guidance to make and register a lasting power of attorney (LPA).
Find out when you can transfer an ISA and what information you need to provide to the new ISA manager.
Find out how to report supplies of goods from Northern Ireland to VAT-registered customers in an EU country using an EC Sales List.
What you need to do if you find, own or look after a listed invasive non-native (alien) animal in England and Wales.
Use form IHT100 and supplementary pages D31 to D40 to tell HMRC about chargeable events when Inheritance Tax is payable on a trust or gift.
Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.
Find out how the scheme works, including issuing shares and raising money, and how to submit your compliance statement.
How to obtain an authorisation to wholesale veterinary medicines.
Find out if you can register for VAT under the VAT registration scheme for racehorse owners.
When an ISA can be closed, and how to void or repair an ISA if you're an ISA manager.
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