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Holdover relief on gifts means you do not pay Capital Gains Tax (CGT) when you give away business assets and some shares - eligibility, how it works, how to claim it
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 your permanent home (‘domicile’) is abroad, Inheritance Tax is only…
Tax and reporting rules for employers providing gifts to employees
Check the rules on ISA subscriptions and what counts towards the subscription limit if you're an ISA manager.
Find out which gifts count towards the value of the estate, how to value them and work out how much Inheritance Tax may be due.
Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.
When to operate PAYE if your employee gets incentive awards from you or someone else.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
What Gift Aid is, who can claim, what donations are eligible for Gift Aid, Gift Aid declarations for your charity or community amateur sports club (CASC), how to claim
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.
How to raise funds effectively and legally, protecting the public’s trust and confidence in your charity’s work.
Find out more information on expenses, payments and benefits that are non-taxable.
Find out how to work out and report the value of the estate to HMRC.
Find out about Import VAT and Customs Duty when you send gifts into the UK.
What to do if someone donates land, buildings or shares to your charity or CASC and how to transfer ownership.
Set up a Payroll Giving scheme for your employees using PAYE - when to make deductions, costs of running the scheme, which charities are eligible and what they must do when they get the donation
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
When you have to pay Income Tax, Capital Gains Tax, Stamp Duty or Inheritance Tax on money, shares or property you inherit
Don’t include personal or financial information like your National Insurance number or credit card details.
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