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
Register to vote Register by 18 June to vote in the General Election on 4 July.
Find out about Import VAT and Customs Duty when you send gifts into the UK.
You can claim a relief to pay no Customs Duty and VAT if you're importing inherited goods into the UK.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Find out which gifts count towards the value of the estate, how to value them and work out how much Inheritance Tax may be due.
This series brings together all documents relating to Gifts given
Holdover relief on gifts means you do not pay Capital Gains Tax (CGT) when you give away business assets and some shares - eligibility, how it works, how to claim it
Tax and reporting rules for employers providing gifts to employees
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.
This series brings together all documents relating to HMT ministers' meetings, hospitality, gifts and overseas travel.
This series brings together all documents relating to Gifts received
DFID special advisers gifts, hospitality and meetings returns.
Data on gifts that ministers gave and received, their external meetings and any overseas travel.
This series brings together all documents relating to HMT publication of ministers' meetings, hospitality, gifts and overseas travel
Use the IHT403 with form IHT400 if the deceased had given away or 'transferred' any assets, such as cash, property or land.
There’s a ban on supplying luxury goods to anyone in the Democratic People’s Republic of Korea (North Korea) or Syria, directly or indirectly.
This series brings together all documents relating to special advisers: gifts, hospitality and meetings.
Find out how to work out and report the value of the estate to HMRC.
All data on DSIT special advisers’ gifts, hospitality and meetings with senior media figures.
When and how you need to register your item or apply for an exemption certificate to deal in ivory.
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 (opens in a new tab).