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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 2024

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 ...

A white bag with images of money on the front, and a figure of a state building.
Updated on 6 April 2024

State benefits on death

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

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 2024

Inheritance tax

Most estates in the UK are not liable to inheritance tax (IHT) because their value, including gifts made in the seven years prior to death, is less than the nil rate band. In addition, where assets pass to a surviving spouse or civil partner who is domiciled or deemed domiciled in the UK, there is ...

a lit candle, in the background a stack of coins, a house, and a car can be seen.
Updated on 6 April 2024

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 2024

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. 

wooden figures of a man and woman, the man is fading into dust
Updated on 6 April 2024

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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