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.
This applies to individuals resident in the UK who are not domiciled here under general law, and certain other non-resident individuals and trustees of trusts created by them.
Parenting, civil partnerships, divorce and Lasting Power of Attorney
This tax information and impact note affects the personal representatives and advisors or agents who administer the estate of a deceased person, trustees and other individuals who are liable to Inheritance Tax.
What to do following the death of a joint, sole or last surviving proprietor of a registered estate, charge or mortgage (practice guide 6).
Traditional term for wine
The differences of marriage validity rules in the UK for Brazilian nationals.
This paper develops a model of elite social networks where coups generate rents for elites
Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson & Judge Jonathan Cannan on 04 March 2024
Upper Tribunal Tax and Chancery decision of Mr Justice Roth and Judge Jennifer Dean on 22nd March 2024
Information note on Matrimonial Property
UK Visas and Immigration guidance on the derivative rights of residence.
Estimates of assets by sex, age and marital status of deceased.
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).