We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Tax and reporting rules for employers providing payments to cover loss of earnings
As an employer, you have certain tax, National Insurance and reporting…
If the lost-time payment only replaces an employee’s lost earnings, you…
If the lost-time payment is more than an employee’s lost earnings, you…
The following guides contain more detailed information: employment income:…
Check if you're a joint tenant or tenants in common. Change from joint tenants to tenants in common, or tenants in common to joint tenants
You must decide which type of joint ownership you want if you buy, inherit…
You can find out what type of joint ownership you have by checking…
This is called ‘severance of joint tenancy’. You should apply for a ‘Form…
You need the agreement of all the other joint owners to change from being…
You must apply to the Court of Protection if all of the following apply:…
Types of ISA available, the tax-free ISA allowance, withdrawing money and transferring ISAs.
You can save tax-free with Individual Savings Accounts (ISAs). In the 2025…
There are 4 types of Individual Savings Accounts (ISA): cash ISA stocks…
You can get an Individual Savings Account (ISA) from: banks building…
You can take your money out of an Individual Savings Account (ISA) at any…
You can transfer all or part of the savings in your Individual Savings…
If you open an Individual Savings Account (ISA) in the UK then move abroad…
Your ISA will end when either: your executor closes it the administration…
ISA savings go to the named beneficiary in the will. If your spouse or…
Find out how to value stocks and shares of someone who has died. How you value them depends on whether they are 'listed' or 'unlisted'.
Use form IHT35 to claim relief when you sell 'qualifying investments', that were part of the deceased's estate at a loss within 12 months of the date of death.
How to make a negligible value claim for unquoted shares, and how to check if shares previously quoted on the London Stock Exchange now have negligible value.
Latest updates and documents on the progress of fisheries management plans (FMPs), focusing on goals and management led by the Marine Management Organisation (MMO).
Find out how to complete a stock transfer form and get it processed.
How to safely and legally dispose of dead farm animals and horses.
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.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).