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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 ...

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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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Updated on 6 April 2026

Joint property on death

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. 

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Updated on 6 April 2026

Death of a spouse or civil partner

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.

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Updated on 6 April 2026

Tracing assets after a death

When someone dies, if you are left in charge of sorting out their affairs, you will need to gather some information together. For instance, you need to know what their income and assets were and find out about any debts they owed. Here we set out some ideas that might help you trace a deceased ...

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