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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…
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.
To find out if there’s Inheritance Tax to pay, you need to value the…
Before you can value the deceased’s money, property and possessions (their…
You need an estimate of the estate’s value (the deceased’s money, property…
Before you report the value of the estate (the deceased’s money, property…
You must report the value of the estate to HM Revenue and Customs (HMRC)…
You must keep certain records after you value an estate. HM Revenue and…
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…
Check if a home is eligible for extra tax-free residence allowance if it is left to children, grandchildren or other direct descendants.
How to work out and apply the residence nil rate band (RNRB) for Inheritance Tax in different circumstances.
Find out if you are an entitled relative and how to claim an estate from the Bona Vacantia division.
Find out if Inheritance Tax is due on assets transferred in or out of a trust and on certain trusts at each 10 year anniversary.
Residential Property Tribunal Decision of Judge Nicol, Mr T Sennett FCIEH and Mr C S Piarroux JP CQSW on 07 July 2022
How the Ministry of Defence estate is adapting to climate change, including nature conservation on the estate.
Work out whether assets in an estate qualify for Agricultural Relief and the rate at which it is due.
Information on freehold estates which are private and mixed tenure estates where shared areas are not owned or looked after by the local council.
Guidance on property which falls outside the bankruptcy estate and dealing with claims that property is excluded.
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