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Like other forms of property, you can buy, sell and license IP, it is important you understand the value your trade mark, patent or design.

• Updated: 4 January 2022

Current research and findings relating to the Culture and Heritage Capital programme.

• Updated: 7 January 2026

Value the estate of someone who's died so that you can get probate: work out if tax is due, check how to report the estate's value, complete the correct form.

• What you need to do

  To find out if there’s Inheritance Tax to pay, you need to value the…

• Identify assets and debts

  Before you can value the money, property and possessions (the estate) of…

• Estimate the estate’s value

  You need an estimate of the estate’s value (the money, property and…

• Check if you need to send full details of the estate

  Whether you need to send full details of the estate depends on several…

• If Inheritance Tax is due or full details are needed

  You must report the full details of the estate and its value to HM Revenue…

• Records

  You must keep certain records after you value an estate. HM Revenue and…

Find out how the Valuation Office Agency (VOA) calculates rateable values for business rates.

• Updated: 26 November 2025

The Valuation Office Agency does not usually change your rateable value if your property is in a state of disrepair. There are however, exceptions to this.

• Updated: 20 December 2023

Tax and reporting rules for employers who make assets available to employees

How VAT works, what VAT is charged on, VAT thresholds and VAT schemes.

Tax and reporting rules for assets bought, sold or given

VAT, duty and customs declarations for goods received by post or courier - paying, collecting your goods, getting a refund and documents.

How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.

• Updated: 25 June 2025