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
Find out the rules on paying tax on foreign income or gains and about residency, domicile and the remittance basis from 6 April 2013.
Use this calculator to gross up an estate, when the will leaves ‘free of tax’ gifts and the residue is partly or completely exempt from Inheritance Tax.
Find out the actual and average official rates of interest on beneficial loan arrangements.
Find out about the Inheritance Tax deemed domicile rules which applied from 6 April 2017 to 5 April 2025.
Calculate the number of quarters when Inheritance Tax is due when assets have not been held in a trust for a full 10-year period.
How to update your details online if you think your tax code is wrong because of changes to your pension income.
Understand the basic rules for trustees, settlors and beneficiaries of non-resident trusts.
Find out if you or the people who work for you should be employed or self-employed for tax purposes while working in the hair and beauty industry.
Find out when investments can be withdrawn and how to close or void a Junior ISA.
Find information for Lifetime ISA managers making withdrawals for a first time residential purchase.
Use Self Assessment helpsheet HS252 to help you fill in the capital allowances boxes on your tax return.
Find information on completing the charitable giving section of your Self Assessment tax return.
Tax treaties and related documents between the UK and New Zealand.
Check the availability and any issues affecting the Making Tax Digital for Income Tax service.
If both the UK and another country charge Inheritance Tax, you could avoid or reclaim the tax through a double taxation convention.
Find out how you should enter chargeable event gains from UK life insurance policies on your Self Assessment tax return.
Find ISA managers approved by HMRC from October 2014.
Before you sail to or from the UK, submit your voyage plan with details of your vessel, people and goods on board. Find out how to change or cancel your report.
Report inheritance tax for excepted estates if a person has died on or before 31 December 2021.
Find out when your pension scheme must pay some or all of the tax for you and when they can choose to do so.
Do not 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 and requires JavaScript).