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
A consultation on possible alternatives to the current tax rules for part surrenders and part assignments of life insurance policies.
This measure amends the rules for working out Top Slicing Relief on life insurance policy gains.
Use form D34 supplementary pages with form IHT100 if the trust transfer included any dealings relating to life assurance policies.
Use the IHT410 with form IHT400 to give details about any life insurance policies, annuities or investment bonds that the deceased made regular monthly or lump sum payments on.
If you’re travelling abroad, it's important to take out appropriate travel insurance before you go.
How to get state healthcare if you live, work or study in Germany.
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.