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 how to calculate gains on foreign life insurance policies and make entries on your tax return.
Complete the 'return of estate information' (form IHT205) for the year in which the person died, on or before 5 April 2002, if the estate is not likely to pay Inheritance Tax.
Tax treaties and related documents between the UK and Austria.
Find out about Capital Gains Tax treatment for Disposal Relief and Deferral Relief for the Enterprise Investment Scheme (EIS).
Tax treaties and related documents between the UK and Czech Republic.
If you’re a member or a legal personal representative of a member of a public pension scheme and not a judicial or local government scheme member, check how the public service pensions remedy (known as McCloud) could affect…
When and how to include overlap relief in your 2023 to 2024 tax return if you have transition profit.
Tax treaties and related documents between the UK and Nigeria.
Tax treaties and related documents between the UK and Finland.
Find out about paying tax on the remittance basis if you’re a UK resident who has foreign income and gains but do not live in the UK.
Find out about income and benefits from the transfers of assets abroad or from Non-Resident Trusts.
Find out how to send annual returns if you're an ISA manager.
Find out more about the new service supporting major investment projects, including how the scheme works, who can apply, the taxes covered and the financial threshold.
Tax treaties and related documents between the UK and Argentina.
Tax treaties and related documents between the UK and Bahrain.
How to get copies of Inheritance Tax forms that are not available online.
How to calculate your client’s tax position if you are a tax agent acting on their behalf and they’ve been affected by the public service pensions remedy (known as McCloud).
Find out how Overseas Workday Relief (OWR) works and if your foreign earnings are exempt from UK tax before 6 April 2025.
January 2026 newsletter to update stakeholders on the latest news for tax-free savings.
Use Self Assessment software to help you populate your client's Self Assessment tax return if you're a tax agent or adviser.
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).