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
Work out how much to give to charity in a will to qualify for the reduced rate of Inheritance Tax.
Welsh rates of Income Tax, what it's paid on, who pays it, how to work out your main home.
Use supplementary pages SA110 to record the results of your tax calculation on your SA100 Tax Return.
Correct the amount of Inheritance Tax, Capital Transfer Tax or Estate Duty paid on your Inheritance Tax account using form C4.
Use form IOV2 to work out whether a 'variation' to the will will meet all the necessary legal requirements.
Use the IHT411 with the IHT400 to give details of any shares or stock the deceased owned.
Use form R185 (trust income) to tell beneficiaries about amounts paid or entitlements to income from a trust.
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 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.
How to work out your writing down allowances. Work out main rate pools, special rate pools, single asset pools, small pools allowance, long life assets, short life assets
Apply for an Inheritance Tax reference number before sending in form IHT400 and paying your tax.
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 the IHT404 with form IHT400 to give details of all UK assets the deceased owned jointly with another person.
Where you can work, your rights, healthcare, tax and National Insurance payments.
Tax and customs on personal belongings when you move to the UK permanently or temporarily - shipping, tax and duty
Workplace pensions - what employers have to do, automatic enrolment, ongoing duties, stakeholder pensions
Use form R185 (Estate Income) to advise beneficiaries about income from the estate of someone who has died.
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
Capital Gains Tax if you're a non-resident selling a UK home: when you get a tax relief called Private Residence Relief, how to tell HMRC you've sold the property, how to work out your gain
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).