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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.

• Overview

  Inheritance Tax is a tax on the estate (the property, money and…

• Passing on a home

  You can pass a home to your husband, wife or civil partner when you die.…

• Rules on giving gifts

  Inheritance Tax may have to be paid after your death on some gifts you’ve…

• If you die when you are based outside the UK

  If you’re based abroad, Inheritance Tax is only paid on your UK assets,…

Find out how to tell HMRC about a real estate election for land or buildings that are taxable for VAT purposes using form VAT1614E.

You have the right to speak for yourself in court without a solicitor or legal professional - where to get help with papers and procedures

• Overview

  You have the right to speak for yourself in court without a solicitor or…

• Divorce and separation involving children

  You’ll be referred to as the ‘applicant’ if you brought the case, for…

• Divorce and separation: money and property

  You’ll be referred to as the: ‘applicant’ if you brought the case, for…

• Represent yourself in a criminal court

  You can get legal advice to help you with your case, even if you choose to…

Find out how to apply to be a UK Real Estate Investment Trust if you're a company or group of companies who invests in properties.

• Updated: 19 August 2025

Package will drive next phase of growth, supporting construction of more high quality, affordable homes, as partners continue to back small and medium housebuilders.

• Updated: 13 January 2026

This guide sets out essential information for British nationals wanting to buy property in Egypt.

• Updated: 9 January 2020

• Updated: 13 August 2019

Find out property price trends in the UK from the house price index

Use this form to claim repayment of UK Income Tax deducted from property income dividends paid by UK Real Estate Investment Trusts.

If you are a company or other concern who is a resident in Japan, claim repayment of UK Income Tax deducted from property income dividends paid by a UK Real Estate Investment Trust (REIT) using form Japan-4-DT.