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
Benefits and risks of transferring your pension pot or pension in payment within the UK or overseas
How to pay tax on your income if you come to live in the UK - tax returns, paying National Insurance, Portable Document A1, E101 or E102, claiming relief if you're taxed twice, claiming a refund (form R43).
Use supplementary pages SA101 to record less common types of income, deductions and tax reliefs on your SA100 Tax Return.
Use this form with IHT400 if the deceased received or had made arrangements to get a pension other than the State Pension.
Tax relief on donations, Gift Aid, payroll giving, leaving a gift in your will, keeping tax records; find a charity; donating land, property or shares
Use form SA800 to file a Partnership Tax Return.
Work out whether you can claim Married Couple's Allowance (MCA) and find out how much you could get taken off your tax bill
Use the IHT411 with the IHT400 to give details of any shares or stock the deceased owned.
Use supplementary pages SA103F to record self-employment income on your SA100 Tax Return if your annual turnover was above the VAT threshold for the tax year.
Use the IHT405 with form IHT400 to give details of the houses, land and buildings or interests in land and buildings owned by the deceased.
How to get Inheritance Tax relief on business assets in an estate, what qualifies, giving away business property or assets
Use form IHT436 to claim to transfer any unused residence nil rate band (RNRB).
Tax and customs on personal belongings when you move to the UK permanently or temporarily - shipping, tax and duty
Apply to find out if your employee needs to continue paying UK National Insurance contributions while they work temporarily in the EU, Norway, Iceland, Switzerland or Liechtenstein.
Paying tax as a student - term-time jobs, holiday jobs, overseas students, jobs abroad, overpaying tax.
Use form IOV2 to work out whether a 'variation' to the will will meet all the necessary legal requirements.
Use the IHT404 with form IHT400 to give details of all UK assets the deceased owned jointly with another person.
Correct the amount of Inheritance Tax, Capital Transfer Tax or Estate Duty paid on your Inheritance Tax account using form C4.
Work out how much to give to charity in a will to qualify for the reduced rate of Inheritance Tax.
Use the print and post form if the person died on or after 6 April 2011, and on or before 31 December 2021, and the estate is unlikely to pay Inheritance Tax.
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).