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a black folder with a white piece of paper stuck to the front with a blue peg, the paper says the word 'NOTICE' in black writing.
Updated on 6 April 2026

Third party information notices

We outline the rights and safeguards the law gives you when HMRC have given you a formal notice asking you for certain information and documents in order to check someone else’s tax position.

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Updated on 6 April 2026

Taxpayer information notices

We outline the rights and safeguards the law gives you when HMRC have given you a formal notice asking you for certain information and documents to check your tax position.

a brown sack with the word 'VAT' written on it, coins scattered across the floor. Next to the bag is a red arrow pointing downwards.
Updated on 6 April 2026

Disabled/older people's VAT reliefs

There is no general relief from VAT for people who are disabled or chronically ill. However, a zero rate can be applied to certain supplies to disabled people for their domestic or personal use – that means, no VAT is charged. People aged 60 or over may also be ...

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Updated on 6 April 2026

State benefits on death

When someone dies, there are two aspects to consider in relation to state benefits and credits. Firstly, if the deceased individual was claiming any benefits or credits for their household, their death affects those claims. Secondly, certain other individuals in the household may be able to claim ...

a bundle with a key, a key ring of a metal house and wooden key ring with the words 'INHERITANCE TAX'
Updated on 6 April 2026

Inheritance tax

Inheritance tax (also known as IHT) is a tax on the estate (property, money, and possessions) of someone who has died. There are also some specific circumstances involving trusts when inheritance tax may be payable during an individual’s lifetime. Not all deceased estates pay inheritance tax. Here ...

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Updated on 6 April 2026

Pensions and life assurance on death

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

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