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.
Guidance for UK businesses on rules for selling services to Hungary.
Guidance for UK businesses on rules for selling services to Ireland.
Guidance for UK businesses on rules for selling services to Cyprus.
Guidance for UK businesses on rules for selling services to Slovakia.
Cancel vehicle testing reservations periods with the Driver and Vehicle Standards Agency (DVSA) for your authorised testing facility (ATF).
Guidance for UK businesses on rules for selling services to Poland.
Guidance for UK businesses on rules for selling services.
Guidance for UK businesses on rules for selling services to Slovenia.
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.
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).