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Use form R185 (Estate Income) to advise beneficiaries about income from the estate of someone who has died.
If you already have the right or have probate (as an executor or administrator) you can start dealing with the estate. You may need to apply for the right to deal with the estate of the person who's died (also...
As a personal representative (an executor or administrator) you’re legally…
You must pay any debts and settle the taxes for the person who died. This…
You may have to pay taxes for the estate if there is any new income while…
You may need to send information to HM Revenue and Customs (HMRC) about…
Once you have paid any debts and taxes, or you are sure the estate has…
A trust is a way of managing assets (money, investments, land or buildings) for people - types of trust, how they are taxed, where to get help.
A trust is a way of managing assets (money, investments, land or…
The main types of trust are: bare trusts interest in possession trusts…
These are trusts set up by parents for children under 18 who have never…
Some trusts for disabled people or children get special tax treatment.…
Most trusts do not pay Income Tax on income up to a tax-free amount…
Capital Gains Tax is a tax on the profit (‘gain’) when something (an…
Inheritance Tax may have to be paid on a person’s estate (their money and…
If you’re a trust beneficiary there are different rules depending on the…
As the trustee, you’re responsible for reporting and paying tax on behalf…
Most trusts need to be registered. There are some cases where you do not…
Register your trust online if you’re a trustee.
Understand the basic rules for trustees, settlors and beneficiaries of non-resident trusts.
If your business is a trust and you're registering for Climate Change Levy, use the online service or postal form CCL2TB to give details of the beneficiaries.
How to track a development intervention among the beneficiary households not directly targeted by a development programme or its partners
Changing an inheritance after death (a 'variation') and how it can affect amounts of Inheritance and Capital Gains tax due
Find out how charity service users can help to develop the charity's services by being trustees.
How Court Funds Office account money is invested on behalf of children and those unable to make financial decisions and without a deputy.
Find out what records you must keep about trusts for tax purposes, who can access your information, and what to do if your records are lost or destroyed.
This document contains the following information: Transfer of land: overreaching beneficiaries in occupation.
A guide for those receiving subsidies (beneficiaries). It provides information about the subsidy control regime and what beneficiaries can expect before and after receiving a subsidy.
Form to set up a Court Funds Office account for a protected beneficiary and to let the court know how you'd like the money to be invested.
Don’t include personal or financial information like your National Insurance number or credit card details.
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