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 DT-Individual to apply for relief at source from UK Income Tax and to claim repayment of UK Income Tax.
Paying tax if you come back to the UK after living abroad - tax status, temporary residence, tax if you return to the UK within 5 years, tax returns, National Insurance
Use this form with IHT400 if the deceased received or had made arrangements to get a pension other than the State Pension.
Use the IHT407 with form IHT400 to give details about the deceased's household and personal goods.
Workplace pensions - what employers have to do, automatic enrolment, ongoing duties, stakeholder pensions
Run payroll for married women or widowers paying less National Insurance, forms CA4139, CF383, CF380A, use NI category letter B or E, when to stop deducting the reduced rate
Use this form to pay the Inheritance Tax due, by transferring money from the deceased’s bank, building society or investment account.
Selling or giving away an asset you claimed capital allowances on - balancing charges, balancing allowances, closing your business, how to claim and pay tax on your tax return
Use form IHT436 to claim to transfer any unused residence nil rate band (RNRB).
Use the IHT411 with the IHT400 to give details of any shares or stock the deceased owned.
Relief from Capital Gains Tax (CGT) if you buy new business assets with the proceeds from selling old ones, check if you're eligible, how to claim
The employment status of au pairs, nannies, carers, personal assistants and other people who work in your home - how to tell if they're an employee or not, what happens with the National Minimum Wage, tax and National In…
Use the IHT404 with form IHT400 to give details of all UK assets the deceased owned jointly with another person.
Apply for an Inheritance Tax reference number before sending in form IHT400 and paying your tax.
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.
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.
Check if you’ll pay tax or National Insurance on the 'termination payment' you may get when leaving a job.
Defer paying National Insurance if you have more than one job - how to do this, eligibility, deadlines, deferment forms.
Use form R185 (trust income) to tell beneficiaries about amounts paid or entitlements to income from a trust.
Correct the amount of Inheritance Tax, Capital Transfer Tax or Estate Duty paid on your Inheritance Tax account using form C4.
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).