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Find out if you’re a trust or company service provider who needs to register for supervision with HMRC under the money laundering regulations.

• Updated: 16 March 2023

Get a refund of the immigration health surcharge (IHS) if you work in health and care - eligibility, what you’ll get and how to apply.

• Who can get a refund

  You may be able to get money back if you paid the immigration health…

• If you have a Tier 2 visa and you’re a medical professional

  You’ll be eligible to apply for a refund if you both: have a Tier 2…

• If you do not have a Tier 2 visa or you work in another health or care role

  You can apply online for a refund (‘reimbursement’) if either: you’re a…

A trust is a way of managing assets (money, investments, land or buildings) for people - types of trust, how they are taxed, where to get help.

• Overview

  A trust is a way of managing assets (money, investments, land or…

• Types of trust

  The main types of trust are: bare trusts interest in possession trusts…

• Parental trusts for children

  These are trusts set up by parents for children under 18 who have never…

• Trusts for vulnerable people

  Some trusts for disabled people or children get special tax treatment.…

• Trusts and Income Tax

  Most trusts do not pay Income Tax on income up to a tax-free amount…

• Trusts and Capital Gains Tax

  Capital Gains Tax is a tax on the profit (‘gain’) when something (an…

• Trusts and Inheritance Tax

  Inheritance Tax may have to be paid on a person’s estate (their money and…

• Beneficiaries - paying and reclaiming tax on trusts

  If you’re a trust beneficiary there are different rules depending on the…

• Trustees - tax responsibilities

  As the trustee, you’re responsible for reporting and paying tax on behalf…

• When you must register a trust

  Most trusts need to be registered. There are some cases where you do not…

Free and impartial help with money and pensions.

• Updated: 21 December 2017

What happens to money in your Court Funds Office account after your 18th birthday

What to do if you receive a county court judgment (CCJ) - how to get it set aside or change what you pay, what happens if you do not pay, how to search the register. Includes information from the withdrawn...

Find out how the scheme works, including issuing shares and raising money, and how to submit your compliance statement.

• Updated: 31 January 2023

What happens if someone makes a money claim against you, saying you owe them money, and how you can respond or defend yourself

Visiting a prisoner: visiting times, keeping in touch by email, telephone or letter, banned items and sending money to a prisoner by debit card or online bank transfer

How to make a negligible value claim for unquoted shares, and how to check if shares previously quoted on the London Stock Exchange now have negligible value.

• Updated: 14 July 2025