Search all content

Make a request for a social visit to someone in a prison in England and Wales

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…

• When someone living outside the UK dies

  If your permanent home (‘domicile’) is abroad, Inheritance Tax is only…

Check if you need to tell DVLA about a health or medical condition, how to report medical conditions to DVLA

• Overview

  You need to tell DVLA about some medical conditions as they can affect…

• Find your condition online

  You can use this service to search for your health condition and find out…

• Find your condition on the A to Z list

  Use the A to Z to check if you need to report your condition. If your…

Driving licence categories - entitlements on your licence and what vehicles you can drive - cars, motorcycles, mopeds, medium and large lorries, minibuses and buses.

You could get penalty points (endorsements) on your driving record if you're convicted of a motoring offence

Find out how to get a certificate of residence as an individual, company or organisation so you do not get taxed twice on foreign income.

• Updated: 19 February 2024

To change your name or other personal details on your passport, send the standard passport application form with evidence about the change

Check if a heat pump is a suitable option for heating your home, and the type of heat pump system you may be able to install.

Income Tax on payments from pensions, tax-free allowances, how you pay tax on pensions.

Find out whether you need to pay tax on your UK income while you're living abroad - non-resident landlord scheme, tax returns, claiming relief if you’re taxed twice, personal allowance of tax-free income, form R43

Find out whether you need to pay UK tax on foreign income - residence and ‘non-dom’ status, tax returns, claiming relief if you’re taxed twice (including certificates of residence)

How to apply for or renew a Double Taxation Treaty Passport and how to tell HMRC about passported loans, for overseas lenders and UK borrowers.…

• Updated: 20 October 2023

If both the UK and another country charge Inheritance Tax, you could avoid or reclaim the tax through a double taxation convention.

• Updated: 23 July 2013

How companies and other concerns including partnerships, pension schemes and trusts, can claim Double Taxation Relief. Types of income covered by double taxation treaties.

• Updated: 22 January 2024

Use supplementary pages SA109 to record your residence and domicile status on your SA100 Tax Return.

How to claim State Pension if you're overseas - payment, tax, change of circumstances - contact the International Pension Centre

Collection of guidance for companies, partnerships, pension schemes and trusts who may be liable for tax in more than one country and want to avoid paying twice.

• Updated: 12 January 2022

You may need to tell DVLA if you have a medical condition affecting one or both eyes - report it online or download a form to let them know

Use form DTTP1 to apply for or renew a Double Taxation Treaty passport.

Use form DT-Individual to apply for relief at source from UK Income Tax and to claim repayment of UK Income Tax.