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
Use form DT-Individual to apply for relief at source from UK Income Tax and to claim repayment of UK Income Tax.
Paying tax if you come back to the UK after living abroad - tax status, temporary residence, tax if you return to the UK within 5 years, tax returns, National Insurance
Use the IHT406 with form IHT400 to give details of any National Savings and Investments, Premium Bonds, bank or building society accounts that the deceased held in their sole name that were in credit at the date of death.
Relief from Capital Gains Tax (CGT) if you buy new business assets with the proceeds from selling old ones, check if you're eligible, how to claim
Use this form to pay the Inheritance Tax due, by transferring money from the deceased’s bank, building society or investment account.
Use this form with IHT400 if the deceased received or had made arrangements to get a pension other than the State Pension.
Welsh rates of Income Tax, what it's paid on, who pays it, how to work out your main home.
Check if you’ll pay tax or National Insurance on the 'termination payment' you may get when leaving a job.
Use form R185 (trust income) to tell beneficiaries about amounts paid or entitlements to income from a trust.
Use the IHT407 with form IHT400 to give details about the deceased's household and personal goods.
Use form IOV2 to work out whether a 'variation' to the will will meet all the necessary legal requirements.
The employment status of au pairs, nannies, carers, personal assistants and other people who work in your home - how to tell if they're an employee or not, what happens with the National Minimum Wage, tax and National In…
Correct the amount of Inheritance Tax, Capital Transfer Tax or Estate Duty paid on your Inheritance Tax account using form C4.
Workplace pensions - what employers have to do, automatic enrolment, ongoing duties, stakeholder pensions
Use form IHT436 to claim to transfer any unused residence nil rate band (RNRB).
Use the IHT404 with form IHT400 to give details of all UK assets the deceased owned jointly with another person.
Use form R185 (Estate Income) to advise beneficiaries about income from the estate of someone who has died.
Use the IHT411 with the IHT400 to give details of any shares or stock the deceased owned.
Use the IHT405 with form IHT400 to give details of the houses, land and buildings or interests in land and buildings owned by the deceased.
Apply for an Inheritance Tax reference number before sending in form IHT400 and paying your tax.
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).