If you are a trustee or personal representative, you may need to register your trust or a deceased person’s estate under the trust registration service. This page gives an overview of whether and how you need to register.

We look at the special tax rules that can sometimes apply when a trust is created for the benefit of a disabled person.

When a person dies, there are usually tax issues to be dealt with. These include dealing with the deceased’s tax affairs to their date of death and then dealing with any income or gains that arise in connection with their estate (by ‘estate’ we mean everything they owned at death, such as their ...

Value added tax (VAT) is a sales tax charged by VAT registered traders on the value of goods and services supplied to their customers in the UK. VAT is a complex tax and this section gives a basic overview only. The concept of a supply of goods and services is specific to VAT law. The most common ...

You pay National Insurance contributions (NICs) to build up your entitlement to certain state benefits, including the state pension. Here we look at what happens to your National Insurance payments once you reach state pension age.

Applications must be made to student finance bodies for both tuition loans and maintenance loans. Some students will need to include information from tax returns and tax forms to support their applications. This page explains what tax information you may need to complete these forms. If you need ...