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Tips at work do not count towards the National Minimum Wage - tips and tax, what your employer has to do, advice and help, cash in hand payments

• Overview

  If you get tips at work they do not count towards the National Minimum…

• Tips and tax

  You have to pay Income Tax on any tips you get, and may have to pay…

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,…

This series brings together all documents relating to Gifts given

• Updated: 3 May 2013

What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.

This series brings together all documents relating to Gifts received

• Updated: 3 May 2013

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.

• Updated: 6 April 2025

This series brings together all documents relating to ministerial gifts given and received.

• Updated: 14 October 2015

This series brings together all documents relating to Wales Office gifts register

• Updated: 24 July 2012

Capital Gains Tax when you sell a property that's not your home: work out your gain and pay your tax on buy-to-let, business, agricultural and inherited properties

Landlord responsibilities when renting out your property, including making repairs, health and safety, increasing the rent and changing regulated tenancies.