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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 ...

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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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