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
Inheritance Tax (IHT) is paid when a person's estate is worth more than £325,000 when they die - exemptions, passing on property. Sometimes known as death duties.
Inheritance Tax is a tax on the estate (the property, money and…
You can pass a home to your husband, wife or civil partner when you die.…
Inheritance Tax may have to be paid after your death on some gifts you’ve…
If you’re based abroad, Inheritance Tax is only paid on your UK assets,…
This series brings together all documents relating to Gifts given
Use the IHT403 with form IHT400 if the deceased had given away or 'transferred' any assets, such as cash, property or land.
This series brings together all documents relating to Gifts received
The Ministerial Code requires the Cabinet Office to publish a monthly Register of Ministers’ Gifts and Hospitality. This page brings together the documents relating to that Register
Find out if you need to declare income from selling personal possessions, goods or services online, creating online content or renting out property using digital platforms.
Licensing guidance, good practice on firearms law, and forms for applying for approvals under the law.
This series brings together all documents relating to Cabinet Office special advisers' transparency publications.
Submit individual Gift Aid donations, aggregated donations and claims for sponsored events using Charities Online.
Submit a claim for Gift Aid, the Gift Aid small donation scheme (GASDS) and other income; schedule spreadsheets; registering and enrolling for a Charities Online account; activation codes
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).