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 ...

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

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.

If you receive some income from either a trust or from the estate of a deceased person, you may have further tax to pay on the income or you may be able to claim a tax refund. In some cases, you are taxable on trust income even if you do not receive it, but you can follow the guidance below as if ...

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.

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 ...