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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…
Find out about making investments for someone who does not have mental capacity.
Find out how to apply to be a UK Real Estate Investment Trust if you're a company or group of companies who invests in properties.
Check if an investor qualifies for an ISA and what to do when an investor dies.
Value the estate of someone who's died so that you can get probate: work out if tax is due, check how to report the estate's value, complete the correct form.
Find out which stocks and shares you can purchase, make or hold in an investor's stocks and shares ISA.
When you have to pay Income Tax, Capital Gains Tax, Stamp Duty or Inheritance Tax on money, shares or property you inherit
This Tax Information and Impact Note is about Authorised Investment Funds which mainly invest in assets generating interest returns and income from property to distribute to investors.
Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.
Types of ISA available, the tax-free ISA allowance, withdrawing money and transferring ISAs
Find out about the tax rules on pension scheme investments and what the tax charges will be if certain conditions are not met.
When an ISA can be closed, and how to void or repair an ISA if you're an ISA manager.
Advice on governance, budgeting, procurement and emergency planning procedures to help you manage your estate.
Find out about Authorised Investment Funds (AIFs) including certificate of resident requests, new fund set up and tax payments, returns and vouchers.
Guidance on financing and delivering estate regeneration schemes, creating strong partnerships and levering in private investment.
The effect of receiving income from land and buildings on an Authorised Investment Fund which otherwise qualifies to make an Interest Distribution.
Find out the rules on investments using open market price rules and how you can charge for your services as an ISA manager.
How the Ministry of Defence estate is adapting to climate change, including nature conservation on the estate.
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