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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

Find out about Customs Duty, excise duty and import VAT you may need to pay when you send gifts into the UK.

• Updated: 18 October 2024

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,…

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

Tax and reporting rules for employers providing gifts to employees

Find out how to account for VAT schemes on business gifts, samples and promotional schemes.

• Updated: 31 December 2020

FCDO travel advice for Guyana. Includes safety and security, insurance, entry requirements and legal differences.

• Updated: 22 September 2025

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.

Manage the finances or property of a missing person, someone kidnapped or taken hostage, or in a foreign prison and not able to communicate. Apply to the High Court to be a guardian. You'll need a guardianship order.

Acting as an attorney - duties, including finding an enduring power of attorney, registering an EPA, starting to act, making gifts and stopping being an attorney