We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
Find out who is entitled to a share of someone’s property, possessions and money if they die without making a will
Find out about the VAT liability of funeral services and other activities relating to the disposal of the remains of the dead.
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
Find out how to value stocks and shares of someone who has died. How you value them depends on whether they are 'listed' or 'unlisted'.
Find out when investments can be withdrawn and how to close or void a Junior ISA.
Find out about clearance applications and how to apply to HMRC for advance confirmation of an exempt distribution when a company purchases its own shares.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey.