This page explains what happens to the ownership of assets that are jointly owned by the deceased and someone else at the date of death. This is an overview only and professional advice should be sought where there is any doubt and/or the sums are significant. 

This page deals with the tax affairs of the deceased up to their date of death. Before the estate is distributed to beneficiaries, the personal representative should ensure that any tax bills relating to the deceased are properly paid and any relevant tax refunds are claimed. 

This page explains how the personal representative (the executor or administrator) deals with and reports any income and/or capital gains that arise after the deceased’s death but before the estate is distributed to beneficiaries. This period is called the administration period. There are special ...

On this page, we tell you what you need to do in relation to tax matters if your spouse or civil partner dies. We also set out some of the common areas where problems can occur.

This page discusses some tax considerations relating to pensions received by the deceased, as well as payments from life assurance policies.

Many people – often grandparents – look after their relative’s children to allow the parents (or carers) to go out and work. This can mean they are not building up entitlement to the state pension. Specified adult childcare credits may be available to ensure state pension entitlement is preserved ...