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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

Tax and reporting rules for employers providing gifts to employees

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…

• When someone living outside the UK dies

  If your permanent home (‘domicile’) is abroad, Inheritance Tax is only…

Legal guidance for deputies and attorneys on the rules about giving gifts on behalf of the person they act for.

• Updated: 11 September 2024

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

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: 3 December 2021

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

• Updated: 31 December 2020

• Updated: 11 September 2024

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

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.