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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.…

• What you need to do

  To find out if there’s Inheritance Tax to pay, you need to value the…

• Identify assets and debts

  Before you can value the deceased’s money, property and possessions (their…

• Estimate the estate’s value

  You need an estimate of the estate’s value (the deceased’s money, property…

• Check if you need to send full details of the estate

  Before you report the value of the estate (the deceased’s money, property…

• If Inheritance Tax is due or full details are needed

  You must report the value of the estate to HM Revenue and Customs (HMRC)…

• Records

  You must keep certain records after you value an estate. HM Revenue and…

Sign in and send your Self Assessment tax return online.

Self Assessment tax returns - deadlines, who must send a tax return, penalties, corrections and returns for someone who has died.

• Overview

  Self Assessment is a system HM Revenue and Customs (HMRC) uses to collect…

• Who must send a tax return

  You must send a tax return if, in the last tax year (6 April to 5 April),…

• Registering and sending a return

  You must register for Self Assessment if you have to send a tax return and…

• If you no longer need to send a tax return

  You must tell HMRC if you believe you no longer need to send a tax return.…

• Deadlines

  HM Revenue and Customs (HMRC) must receive your tax return and any money…

• Penalties

  You’ll get a penalty if you need to send a tax return and you miss the…

• If you need to change your return

  You can make a change to a tax return after you filed it, for example…

• How to get help

  If you need help with Self Assessment, you can: appoint someone to fill in…

• Returns for someone who has died

  If you’re the ‘personal representative’ (an executor or administrator) for…

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.…

Use supplementary pages SA903 to record land and property income on the SA900 Trust and Estate Tax Return.

If you are a company or other concern who is a resident in Japan, claim repayment of UK Income Tax deducted from property income dividends paid by a UK Real Estate Investment Trust (REIT) using form Japan-4-DT.

Search online for a will, grant of representation or probate document for a death in or after 1858

Find out if you need to apply for probate to deal with the estate of someone who’s died. Discover how to apply for probate or letters of administration and what to do if there’s no will.

Guidance on property which falls outside the bankruptcy estate and dealing with claims that property is excluded.

• Updated: 26 March 2021

Sir Robert Naylor’s review of NHS property and estates, and how to make best use of the buildings and land.…

• Updated: 31 March 2017

How to get Inheritance Tax relief on business assets in an estate, what qualifies, giving away business property or assets

Open letter to estate agents about their obligations under competition law when choosing online property portals to advertise their properties.

• Updated: 21 April 2016

If someone dies without a will or known family, their ownerless property (bona vacantia) goes to the crown - check if you're an entitled relative, search for an estate, refer or claim on an estate

Use form IHT500 if you pay Income Tax on a property or asset you previously owned but still benefit from and you instead want the property to be treated as part of your estate for Inheritance Tax purposes.

Fees for common applications, for example Scale 1 and Scale 2 transactions, charges of registered land, leases, large scale and fixed fee applications.

• Updated: 20 April 2023

Use this form if you're deducting Agricultural Relief on form IHT400 from some or all of the land, property or shareholdings in farming companies, included in the deceased's estate.

You must join a redress scheme if you operate as as a residential estate agent, letting agent or in property management.…

…‘Bona Vacantia’ means vacant goods and is the name given to ownerless property, which by law passes to the Crown.…

• Updated: 31 March 2015

Use the GAAR Advisory Panel opinion on the extraction of value from an estate, using options, by utilising property which is not excluded property, to help you recognise when arrangements may be abusive tax arrangements.

• Updated: 11 April 2023

Use form UK-REIT DT-Company to claim repayment of UK Income Tax deducted from property income dividends paid by UK Real Estate Investment Trusts.