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Tax and customs on personal belongings when you move to the UK permanently or temporarily - shipping, tax and duty
What personal possessions (chattels) you need to pay Capital Gains Tax (CGT) on, how to work out your gain
You may have to pay Capital Gains Tax if you make a profit (‘gain’) when…
Your gain is usually the difference between what you paid for your…
You don’t have to pay Capital Gains Tax on personal possessions with a…
If you sell all or part of a set to the same person for less than £6,000,…
Find out how to import your personal belongings, pets and private motor vehicles when moving or returning to the UK.
Find out how to move your personal belongings from Great Britain to Northern Ireland.
Check what you must do when you enter the UK if you’re coming from Ukraine with personal belongings and you have been issued a visa on the Ukraine Family or Sponsorship visa schemes.
Find out if you can declare personal goods orally or by conduct.
Bringing in goods for personal use when you travel to the UK from abroad - types of tax and duty, duty free, EU and non-EU arrivals, banned and restricted goods.
Use this form to apply for transfer of residence (ToR) relief when moving or returning to the UK.
Find out about the simplified rates of customs and excise duty used when you declare your personal goods online.
Rules and guidance on the handling of personal belongings that prisoners are allowed so that they are managed safely and effectively.
Use the IHT407 with form IHT400 to give details about the deceased's household and personal goods.
Guidance on the duties and powers housing authorities have to protect the personal property of an applicant who is homeless.
How to work out splitting up money, property and possessions when you divorce or dissolve a civil partnership - including mediation.
You can claim a relief to pay no Customs Duty and VAT if you're importing inherited goods into the UK.
This guide gives advice about the death of a British person in the Dominican Republic, including information on burial, cremation and repatriation.
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...
Find out who is entitled to a share of someone’s property, possessions and money if they die without making a will
This page provides information about some of the actions you may need to take if you are a UK national living abroad and you are returning to the UK permanently.
Don’t include personal or financial information like your National Insurance number or credit card details.
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