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 these guidance notes to help you complete confirmation form C1 and return of estate information form C5 if the deceased died on or after 1 September 2006.
Use form IHT38 to claim relief if you're liable for Inheritance Tax on the value of land or buildings that were part of the deceased's estate if you sell the land or buildings at a loss.
Tax and reporting rules for employers covering the cost of personal expenses on overnight business trips
Use form IHT207 for probate if the deceased's estate is an 'excepted estate' and the person died on or after 1 September 2006 with their permanent home abroad and limited assets in England, Wales or Northern I…
Use form CA5601 to pay self-employed Class 2 National Insurance contributions by Direct Debit.
Use form US-Individual 2002 to apply for relief at source or to claim repayment of UK Income Tax.
If you’re a spouse or civil partner you can use this form to give up your rights as an administrator if there is no will.
Use the IHT417 with form IHT400 if the deceased had a permanent home in the UK when they died but had assets outside the UK.
Use the IHT413 with form IHT400 if the deceased owned shares in a company, a business or part of a business - or an asset used in a business and you're deducting business relief.
Use the IHT418 with form IHT400 if the deceased had a right to benefit from a trust.
Tell HMRC if you're an offshore worker, seafarer or mariner and get advice about your National Insurance contributions.
Use form NRL6 if you're a UK letting agent or tenant who has deducted tax from the rental income of a landlord based outside the UK.
Manage, check and withdraw permission you've given to software applications to share and update your tax information
Use the IHT419 if you have included a deduction on form IHT400 for any loans, overdrafts, or money spent on behalf of the deceased that is to be repaid out of the estate.
Use form IHT401 with form IHT400 if the deceased had their permanent home outside the UK when they died.
Use the online service or the postal form to register with HMRC as a member of the Non-resident Landlords Scheme.
Tax and reporting rules for employers who provide or pay for employees' holidays
Use the IHT408 with form IHT400 to give details if the people who inherited the deceased's household and personal goods wish to donate some or all of them to a UK charity and deduct charity exemption against the value o…
Use the IHT100d event form with form IHT100 to tell HMRC about property within the settlement that became 'relevant property' after the settlement started but before the 10 year anniversary.
Use this form to apply to extend your stop on a probate application (known as a caveat).
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).