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 ...

National Insurance credits are different from National Insurance contributions. Credits are sometimes given in certain situations where you do not work, or only have a limited ability to work and therefore might not be paying National Insurance contributions. These credits protect your future ...

This page is for people who are unable to pay their tax bill or who have tax debt. If you have received an overpayment of tax credits or have a tax credits debt, you should look at Tax credits: overpayments page in our benefits section.