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
If both the UK and another country charge Inheritance Tax, you could avoid or reclaim the tax through a double taxation convention.
Tax treaties and related documents between the UK and United Arab Emirates.
Report inheritance tax for excepted estates if a person has died on or before 31 December 2021.
Find out how tenants and letting agents in the UK pay tax on behalf of landlords abroad under the Non-resident Landlord (NRL) Scheme.
Find ISA managers approved by HMRC from October 2014.
Tax treaties and related documents between the UK and Luxembourg.
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'.
Tax treaties and related documents between the UK and Canada.
Check customs rules for private individuals who travel to the UK from another country in a pleasure craft
Check a list of gilt-edged stocks and bonds charged on the National Loans Fund.
Find information on completing the foreign income sections of your Self Assessment tax return.
How to update your details online if you think your tax code is wrong because of changes to your pension income.
Find out when you can transfer an ISA and what information you need to provide to the new ISA manager.
Calculate the cost of your shares in a company that's been taken over or has reorganised shares.
This direction sets out how a relevant person should keep their digital records for Making Tax Digital for Income Tax and what a digital record must include.
Tax treaties and related documents between the UK and Switzerland.
Use Self Assessment helpsheet HS252 to help you fill in the capital allowances boxes on your tax return.
Learn more about VAT including accounting schemes, VAT Returns and keeping records.
What information needs to be on ISA application forms if you're an ISA manager.
Tax treaties and related documents between the UK and Portugal.
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).