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
Use the IHT430 schedule with form IHT400 if you wish to pay the reduced rate of Inheritance Tax or to opt out of paying the reduced rate of Inheritance Tax.
Claim a tax refund using form R43M(SED) if you're a merchant seafarer, live in a European Economic Area (EEA) State and do not normally live in the UK.
Use the online service or the postal form to register with HMRC as a member of the Non-resident Landlords Scheme.
Use the IHT416 with form IHT400 if the deceased had any debts owing to them at the date of death.
Tax and reporting rules for employers covering the cost of personal expenses on overnight business trips
Apply to pay your National Insurance contributions at a later date.
Use form Ireland-Individual to apply for relief at source or to claim repayment of UK Income Tax.
Use this form to give details about any stocks and shares involved in the chargeable event on form IHT100.
Use this form to apply to stop a probate grant being issued (also known as entering a caveat) by post.
Use supplementary pages SA104S to record a short version of partnership income on your SA100 Tax Return.
Use this form if you're a foreign entertainer or sportsperson whenever you make a payment or deduct tax.
Use supplementary pages SA104F to record full partnership income on your SA100 tax return.
Use form IHT401a with form IHT400 if the deceased was not a long-term UK resident.
Use this form to apply to withdraw a will or codicil from storage with HM Courts and Tribunals Service (HMCTS).
Use form FEU8 to apply for a reduced tax payment if you're a foreign performer and have engagements in the UK.
Use form IHT35 to claim relief when you sell 'qualifying investments', that were part of the deceased's estate at a loss within 12 months of the date of death.
Use supplementary pages SA102M to record employment income on your SA100 tax return if you're a clergyman or a minister of religion.
Use form C5 (2006) with form C1 (2021) Confirmation if the deceased's estate is an 'excepted estate' and the person died on or after 1 September 2006 but before 1 January 2022 with their permanent home in Scotlan…
Use this form if you're deducting Agricultural Relief on form IHT400 from some or all of the land, property or shareholdings in farming companies, included in the deceased's estate.
Use IHT415 with form IHT400 if the deceased had a right to an inheritance in an estate of someone else who died before them, but which they had not received before they died.
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 and requires JavaScript).