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 form IHT401 with form IHT400 if the deceased had their permanent home outside the UK when they died.
Find out about green taxes for businesses - tax relief for becoming more energy efficient and schemes for off-setting your environmental impact.
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
Tax and reporting rules for employers covering the cost of personal expenses on overnight business trips
Running a community amateur sports club (CASC) - tax, reporting changes, closing or deregistering a CASC
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
Tax and reporting rules for assets bought, sold or given
Get help from the UK government export support team with questions on exporting goods or services.
Give details of assets that became the property of the personal representatives and apply for a grant of representation in Northern Ireland.
Use the IHT416 with form IHT400 if the deceased had any debts owing to them at the date of death.
Use the IHT408 with form IHT400 to give details of household and personal goods inherited and given to a UK charity and deduct charity exemption against the value of the estate.
Tax and reporting rules for employers covering the costs of subscriptions and professional fees
Tell HMRC if you're an offshore worker, seafarer or mariner and get advice about your National Insurance contributions.
Use the online form service or postal form (NRLY) if you're a letting agent acting for landlords based outside the UK.
Use this form to apply to extend your stop on a probate application (known as a caveat).
Request an Inheritance Tax reference number to go with form IHT100 if you owe Inheritance Tax on a trust or lifetime transfer.
Use form FEU8 to apply for a reduced tax payment if you're a foreign performer and have engagements in the UK.
Tax and reporting rules for employers providing training to employees
Use form Ireland-Individual to apply for relief at source or to claim repayment of UK Income Tax.
Use the IHT413 with form IHT400 if the deceased owned shares in a company, a business or part of a business - or an asset used in a business and you're deducting business relief.
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).