Whitehall Yesterday

New changes due to the Employment Rights Act 2025

Hundreds of thousands of sick or disabled people will be offered voluntary help towards employment as part of a package of measures coming into force today (6 April) that will encourage work and save taxpayers around £1 billion.

Data on the number of migrants arriving in the UK in small boats and those who were prevented by French authorities from crossing the English Channel.

Find the Inheritance Tax thresholds (or nil rate bands) from 1914, and see changes to Inheritance Tax interest rates from October 1988.

First eight ‘Young Futures Hubs’ opening in Birmingham, Brighton and Hove, Bristol, County Durham, Leeds, Manchester, Nottingham, and Tower Hamlets

Screening Equality Impact Assessment for Income Tax charge on Winter Fuel Payments

Statutory instruments for Alternative Dispute Resolution regulations from the Digital Markets, Competition and Consumers Act 2024.

Enhancement of Parental Leave and Pay — Miscarriage and day-one right to Statutory Parental Bereavement Pay.

Official statistics on the lodgement of Energy Performance of Buildings Certificates in England and Wales

Official statistics on the lodgement of Energy Performance of Buildings Certificates in England and Wales

Find out rates and allowances for pension schemes for the 2026 to 2027 tax year.

Find out if you can claim relief from employer Class 1 National Insurance contributions when you employ someone in a UK Freeport or Investment Zone special tax site.

Use these rates and allowances for Capital Gains Tax to work out your overall gains above your tax-free allowance, known as the annual exempt amount.

Use employment related securities (ERS) to reward, retain or give incentives to your employees, including any tax advantages.

Work out whether assets in an estate qualify for Agricultural Relief and the rate at which it is due.

Find the rates and allowances for Income Tax including the previous 3 tax years.

New regulations to improve the fire safety of disabled and vulnerable people in high rise and higher risk residential buildings.

How the 2 rates for limited capability for work and work-related activity work from 6 April 2026.

The rules and exceptions that apply if you had more than 2 children before 6 April 2026 and claimed Universal Credit.

Employer guide to Bereaved Partner’s Paternity leave: entitlement, eligibility and notice periods for claiming or changing leave.

Employee guide to unpaid paternity leave for bereaved partners: what you're entitled to, eligibility, how to claim, how to cancel and other help available.

Form to claim extra Universal Credit for a third or subsequent child who would otherwise likely be looked after by a local council.

Form to claim extra Universal Credit for a child conceived without your consent, if they are your third or subsequent child.

The UK Trade Envoy to Bangladesh Rt. Hon. the Baroness Winterton of Doncaster, DBE is visiting Dhaka this week to reinforce and expand the longstanding and mutually beneficial UK–Bangladesh trade and economic partnership.

A guide describing terms and conditions for students taking out a student loan in academic years 2026 to 2027 and 2025 to 2026.

A guide describing terms and conditions for students taking out a student loan in academic years 2026 to 2027 and 2025 to 2026.

Get an overview of whistleblowing policies and procedures as an employer, to support your organisation’s commitment to handling wrongdoing in the workplace.  

Redundancy payments are made up of several different elements. Find out more about how we work out what you’re owed and what we can pay you.

Find out how the scheme works, including issuing shares and raising money, and how to submit your compliance statement.

Find out how to raise money for research, development or innovation using the Enterprise Investment Scheme or a Venture Capital Trust.

Find out how venture capital schemes work, who can apply and what tax reliefs are available for your investors.

Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.

You may be able to claim a waiver for goods brought into Northern Ireland so that you do not have to pay duty on those goods.

Find draft forms that help software developers design payroll software.

Find out about detailed Pay As You Earn (PAYE) and National Insurance contributions for current and previous years if you're an employer.

Use this guidance if your payroll software or Basic PAYE tool does not calculate your employee's payments.

You need to realign the payment date of your FPS with the tax month or week if you reported it incorrectly or changed payday.

What you need to do if your member puts more than their annual allowance into their pension.

How to report your income and claim tax reliefs and any repayment due to you using the SA100 tax return, for 6 April 2025 to 5 April 2026.

Find out about paying National Insurance contributions to the UK and getting benefits when abroad.

How to claim a refund on tax and personal allowances on UK income if you're not resident in the UK on form R43.

Use the CO2 emissions ready reckoners to work out the percentage benefit for petrol powered and hybrid powered company cars.

Check changes and issues that may affect how you file your Company Tax Return.

Rates, allowances and limits for National Insurance.

Find out about the treatment of non-resident Capital Gains on direct and indirect disposals of interest land and property in the UK

Find out the rules for claiming Business Asset Disposal Relief which reduces the amount of Capital Gains Tax on a disposal of qualifying business assets on or after 6 April 2008.

Find out about the treatment of Capital Gains Tax for land valuation, disposals and land leases including freehold and selling short leases.

Check if the Let Property Campaign applies to you and find out how to make a disclosure to HMRC for unpaid tax.

Find out about the different ways to make a voluntary disclosure to HMRC if you think you have not paid the correct amount of tax.

Find out how to claim relief from Capital Gains Tax on disposal of shares to the trustees of an Employee Ownership Trust.

How to claim UK tax relief on your UK income under double taxation agreements if you’re a non-resident.

Find out how to get certain payments tax-free for foster carers, adult placement carers, kinship carers and staying put carers.

Find out how to set up salary sacrifice arrangements and calculate tax and National Insurance contributions on them if you're an employer.

Understand the basic rules for trustees, settlors and beneficiaries of non-resident trusts.

Use this guidance to help you decide if Capital Gains Tax is due and how much you need to pay.

Find out how to work out the taxable amount on your employment-related shares and securities.

This easy read guide explains how you can get help from Pension Credit and how to claim it.

This page explains how arrears can accrue on your account when you’re outside of the UK and what you need to do if they build up.

Your Universal Credit payments can be reduced if you do not complete your agreed work-related activities without a good reason. This is known as a sanction.

If you pay for childcare while you go to work, Universal Credit can pay some of your childcare costs.

If you’re responsible for a child, you may be entitled to an extra amount of Universal Credit and support with childcare costs.

This guidance will help you in conversations with claimants who may be affected by the Universal Credit 2 child policy before April 2026.

The support that is available for Universal Credit claimants who have a disability or health condition.

Find out about Capital gains if you sell or dispose of a shareholding.

Criminal Practice Directions 2023 and Index updated.

Specifications and guidelines for Real Time Information internet submissions and for the outgoing Data Provisioning Service.

An overview of the support HM Revenue and Customs (HMRC) provides to owners, directors or advisors of mid-sized businesses.

Find out HMRC's view on dual representation, and the approaches to take to lower the risk of tax non-compliance.

Use the Worldwide Disclosure Facility (WDF) to disclose a UK tax liability that relates wholly or in part to an offshore issue.

Find out how to claim a customs duty waiver if you are bringing goods into Northern Ireland from Great Britain or countries outside the UK and EU which might otherwise be charged ‘at risk’ tariffs.

First published.

Apply for probate or confirmation if there's Inheritance Tax to pay, or if the deceased's estate does not qualify as an 'excepted estate'.

Use form BG1 to claim Guardian's Allowance if you're bringing up a child whose parents have died.

Latest news about the Criminal Procedure Rules, the Criminal Practice Directions and the Rule Committee.

Use SA211 to help you complete the SA200 Short Tax Return.

Find out who can claim under the foreign income and gains (FIG) regime, what income and gains qualify, how to claim in Self Assessment, and the effect on your allowances.

Submit a notification and tell HMRC about a grant of an EMI share option — if you’re an employer.

Forms P60 (2026 to 2027) for PAYE software developers.

What you need to know to send a notification to HMRC confirming that you'll run PAYE on the proportion of a globally mobile employee’s income which relates to their UK duties.

Find out how Income Tax is affected when an employee comes to work in the UK or leaves to work outside of the UK.

Use these tables to check your employee started with you in time to qualify for paternity pay.

Use form MATCF to apply for Marriage Allowance to transfer 10% of your Personal Allowance to your husband, wife or civil partner.

Use form CA40 if HMRC has told you, as an employee, to deduct National Insurance contributions from your wages.

Find out how to complete the employment pages of your Self Assessment tax return if your employer provides living accommodation for you or your relations.

Find out about paying tax on the remittance basis if you’re a UK resident who has foreign income and gains but do not live in the UK.

Find out how to claim Business Asset Roll-over Relief.

How to report expenses and benefits you provide to employees or directors.

Use these tables to check your employee started with you in time to qualify for paternity pay.

Find out if you qualify for the Seafarers' Earnings Deduction.

Find out about the treatment of debts, loans and securities for Capital Gains Tax.

Use this helpsheet to fill in a Trust and Estate tax return.

Find information about your tax return if you have more than one business.

Use these tables if you have to manually calculate Student or Postgraduate Loan deductions for your employees, current and previous years.

Use this helpsheet to understand how personal possessions, or chattels, are treated for Capital Gains Tax and how to calculate gains or losses.

Find information that will help you decide if you have taxable capital gains as a settlor of a non-resident trust.

Find out how partnerships are treated for Capital Gains Tax when completing your Self Assessment tax return.

Use this helpsheet to understand tax equalisation and prepare tax returns for tax equalised individuals.

Find out how Capital Gains Tax is chargeable on capital payments and how to complete the capital gains summary of your tax return.

Use these tables to find out if an employee's period of sick absence links with a previous one.

Get step by step help to run your payroll and change payroll details using Basic PAYE Tools.

Use this helpsheet to help you fill in your Self Assessment tax return when you get payments in kind from your employer.

Find out when you can claim additional loss relief, known as ‘agricultural relief’, if you have agricultural land included in your rental business.

Find out what relief is available when transferring your business and assets in exchange for shares.

Find out how UK resident trusts are treated for Capital Gains Tax and what to include in your tax return.

Use this helpsheet to understand tax rules on non-resident entertainers and sportspersons.

Find out about income and benefits from the transfers of assets abroad or from Non-Resident Trusts.

Find out the total amount of certain Income Tax reliefs that can be used to reduce your total taxable income and complete your Self Assessment tax return.

How to work out your taxable income from UK savings and investments if you’re not resident in the UK.

Find out about the Capital Gains Tax treatment for civil partners and spouses in divorce and separation.

Find out when you have to pay Apprenticeship Levy and how to work out and report your payments.

Use this guidance if your payroll software or Basic PAYE tool does not calculate your Northern Ireland based employee's payments for claims relating to a child death or miscarriage which happened on or after 6 April 2026.

Find out what records you must keep about trusts for tax purposes, who can access your information, and what to do if your records are lost or destroyed.

Find out about the different rules that apply to employment types like agency workers, directors and educational workers when deciding entitlement to Statutory Parental Bereavement Pay.

Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.

Use these tables to check your employee's entitlement to Statutory Parental Bereavement Pay.

Find out how to report employee or director car benefits to HMRC where car and fuel benefits are payrolled.

What to do when an employee leaves, is reinstated, has a break in employment, works for someone else, is sick or goes abroad.

Guidance on making employees' student loan and postgraduate loan deductions in different circumstances.

Use the Self Assessment helpsheet (HS325) to work out your other taxable income and include this in your tax return.

All previous annual repayment thresholds for Plan 1, Plan 2, Plan 4 and Postgraduate student loans.

Guidance on how to certify a building for religious worship and register it for the solemnisation of marriages.

Use this collection of materials to help older people understand how they could get Pension Credit.

You'll only make repayments to your student loan when you earn more than the repayment threshold amount. There are different repayment thresholds for different countries.

You'll only make repayments to your student loan when you earn more than the repayment threshold amount. There are different repayment thresholds for different countries.

You'll only make repayments to your student loan when you earn more than the repayment threshold amount. There are different repayment thresholds for different countries.

You'll only make repayments to your student loan when you earn more than the repayment threshold amount. There are different repayment thresholds for different countries.

You'll only make repayments to your student loan when you earn more than the repayment threshold amount. There are different repayment thresholds for different countries.

River Thames: current conditions updated for Sunday 8 March 2026. Change to Bray reach.

Use supplementary pages SA104S to record a short version of partnership income on your SA100 Tax Return.

Use supplementary pages SA102MP to record employment income on your SA100 Tax Return if you're a Member of Parliament (MP) or a minister.

Use supplementary pages SA102MS to record employment income on your SA100 Tax Return if you're a member of the Senedd Cymru — Welsh Parliament.

Use supplementary pages SA109 to record your residence and domicile status on your SA100 Tax Return.

Use supplementary pages SA800(PS) to record earnings from sources other than trading and professional income on your SA800 Partnership Tax Return.

Use form SA800 to file a Partnership Tax Return.

Use supplementary pages SA804 to record savings, investments and other income on your SA800 Partnership Tax Return.

Use this form if you're deducting Agricultural Relief on form IHT400 from some or all of the land, property or shareholdings in farming companies, included in the deceased's estate.

Report Inheritance Tax due on assets that have stopped being held in an '18 to 25' trust using form IHT100h.

Use supplementary pages SA110 to record the results of your tax calculation on your SA100 Tax Return.

Use supplementary pages SA801 to record UK property income on your SA800 Partnership Tax Return.

Use supplementary pages SA101 to record less common types of income, deductions and tax reliefs on your SA100 Tax Return.

Use the postal form (SA700) to file a tax return for a non-resident company.

Use supplementary pages SA103F to record self-employment income on your SA100 Tax Return if your annual turnover was above the VAT threshold for the tax year.

Use supplementary pages SA901L to declare Lloyd's membership income on the SA900 Trust and Estate Tax Return.

Use supplementary pages SA800(TP) to record income from more than one trade or profession on your SA800 Partnership Tax Return.

Use supplementary pages SA108 to record capital gains and losses on your SA100 Tax Return.

Use supplementary pages SA102MSP to record employment income on your SA100 Tax Return if you're a member of the Scottish Parliament.

Use supplementary pages SA102MLA to record employment income on your SA100 Tax Return if you're a member of the Northern Ireland Legislative Assembly.

Use supplementary pages SA102M to record employment income on your SA100 tax return if you're a clergyman or a minister of religion.

Use supplementary pages SA103S to record self-employment income on your SA100 tax return if your annual business turnover was below the VAT threshold for the tax year.

Use this form to tell HMRC about any business interests, shares and assets used in a business if you've claimed relief on form IHT100.

Use supplementary pages SA802 to complete your SA800 Partnership Tax Return if your partnership generated income from abroad.

Use supplementary pages SA803 to complete your SA800 Partnership Tax Return if your partnership disposed of any chargeable assets.

Use supplementary pages SA104F to record full partnership income on your SA100 tax return.

Use supplementary pages SA107 to record income you received from a trust, settlement or deceased person's estate on your SA100 tax return.

Use supplementary pages SA902 to record partnership income on the SA900 Trust and Estate Tax Return.

Use supplementary pages SA102 to record employment income on your SA100 Tax Return.

Use supplementary pages SA923 to record pension scheme payments to the estate on the SA900 Trust and Estate Tax Return.

Use supplementary pages SA903 to record land and property income on the SA900 Trust and Estate Tax Return.

Use supplementary pages SA106 to record foreign income and gains on your SA100 Tax Return.

Use supplementary pages SA103L to record income as an underwriting member of Lloyd’s on your SA100 Tax Return.

Use form SA970 to file a tax return as a trustee of a registered pension scheme.

Use supplementary pages SA905 to declare capital gains on the SA900 Trust and Estate Tax Return.

Use supplementary pages SA904 to record foreign income and capital gains on the SA900 Trust and Estate Tax Return.

Use form SSP2 if you're an employer and need to record details of an employee's sickness absences for Statutory Sick Pay (SSP).

Use form SA900 to file a Trust and Estate Tax Return.

Use supplementary pages SA901 to declare details of trades on the SA900 Trust and Estate Tax Return.

Use this form to tell HMRC details about claims and deductions you have made for Agricultural Relief.

Use supplementary pages SA907 to declare charity status on the SA900 Trust and Estate Tax Return.

Use this form to tell us that Inheritance Tax is due on an exit from a trust.

Use this form to tell us about the assets in the trust on the 10 year anniversary.

Use this form to tell HMRC about a transferor or settlor who is a long-term UK resident, but transitional provisions apply. This form is for chargeable events on or after 6 April 2025.

Use form P11D WS3 if you're an employer and need to work out the cash equivalent of providing an employee with private use of company vans.

Use form P11D WS5 if you're an employer and need to work out the cash equivalent of providing relocation expenses and benefits to an employee.

How to claim Child Benefit if you cannot make a claim online.

Use form R185 (trust income) to tell beneficiaries about amounts paid or entitlements to income from a trust.

Use form R185 (Settlor) if you're a trustee and need to tell the settlor about income arising from the trust in which they retain an interest.

Use form P11D WS2 and P11D WS2b if you're an employer and need to work out the cash equivalent of providing car and fuel benefit to an employee.

Use form P11D WS4 if you're an employer and need to work out the cash equivalent of providing loans to an employee.

Use form P11D WS6 if you’re an employer and need to work out the cash equivalent of providing mileage allowance to an employee or director.

Use form P11D WS1 if you're an employer and need to work out the cash equivalent of providing living accommodation to an employee.

Employers must fill in the SSP1 form when an employee is not entitled to Statutory Sick Pay (SSP) or when their SSP is ending.

Use this form to tell us if you are working, or want to work, while claiming Employment and Support Allowance (ESA).

Find out how tax on dividend income and interest from savings is worked out by HMRC.

Use the online service to report non-customs state aid payments you’ve received to HMRC and view your state aid allowance if you’ve claimed Customs Duty waivers.

Use this calculator to work out employee National Insurance contributions for the current tax year, if you're an employee, employer, or a software developer.

Use this tool to find out what the numbers and letters in your tax code mean and how much tax you will pay.

Work out gross and net pay if you're a worker or employment business using an umbrella company.

Use this calculator to work out a director's National Insurance contributions for the current tax year.

Use the PAYE tax calculator to work out how much Income Tax an employee needs to pay, in a pay period that is in the current tax year.

Get a refund of your Construction Industry Scheme (CIS) deductions if you’ve paid too much tax or National Insurance.

How to complete supplementary pages CT600E and what information you need to include.

How to complete supplementary pages CT600L and what information you need to include.

Find out which investments qualify for Innovative Finance Individuals Savings Accounts (ISAs).

Find out which stocks and shares you can purchase, make or hold in an investor's stocks and shares ISA.

Use this guidance to find out what you need to provide and how to make a return of information.

Use this guidance and the examples included to help you if you are a contractor or subcontractor within the Construction Industry Scheme.

Find information about paying National Insurance contributions for company directors in current and previous tax years.

Find out about the Accrued Income Scheme and how to work out your accrued income profits or losses.

Use the payrolling benefits and expenses online service if you collect tax on benefits and expenses through your payroll.

Use these tables to check your employee started with you in time to qualify for maternity pay.

Use this helpsheet to fill in your Self Assessment tax return and the trading pages of a Partnership Tax Return.

Find out about the treatment of Capital Gains Tax during a period abroad.

Use this helpsheet to find out how Capital Gains Tax rules apply for share reorganisations.

Use this guide to help you complete the pension savings tax charges and taxable lump sums from overseas pension schemes.

You can use the SC2 form to ask your employer for Statutory Sick Pay (SSP).

This helpsheet gives information about capital gains and the Venture Capital Trust (VCT) Scheme for investors.

Find out how gains and income arising to UK investors from an interest in an offshore fund are taxed.

Find out how to calculate your expenses to complete your Self Assessment tax return for doctors and medical practitioners involved in a partnership.

How to claim tax relief under the Community Investment Tax Relief (CITR) scheme.

Find help about filling in the Capital Gains Tax summary pages of your tax return when someone dies.

Find out how to fill in the Partnership Tax Return for partnerships that operate partly overseas or where one or more partners are not resident in the UK.

Use this tool to work out how to apportion the £2.5 million allowance across property that qualifies for 100% agricultural relief or 100% business relief.

Find out about different rules for entitlement that affect some employment types, including agency workers, directors and educational workers.

Find out how to calculate gains on foreign life insurance policies and make entries on your tax return.

Find out about tax reliefs on qualifying loans and alternative finance arrangements.

Find out how to claim Income Tax and Capital Gains Tax reliefs if you invest in Seed Enterprise Investment Schemes.

How to complete the Capital Gains Tax summary of your tax return for share and security schemes.

How to claim relief on a Self Assessment tax return if you donate to charity through Gift Aid, Payroll Giving or gifts of shares, securities, land or buildings.

Find information about the averaging tax relief available for authors or artists.

Find out about residence and domicile issues on the Employment pages of your Self Assessment tax return.

Find out how to claim on special rules and reliefs that may apply if you prepare your accounts on an accruals basis.

How to make a negligible value claim on disposal of shares you have subscribed for in qualifying trading companies.

Find information to help you fill in the Employment pages of your Self Assessment tax return.

Use this booklet to manually calculate contributions for employees who must pay National Insurance for current and previous tax years.

How to calculate your employee's Statutory Sick Pay if you cannot use the GOV.UK calculator.

Use the Self Assessment helpsheet to claim relief on dual residency, when there's a double taxation agreement between the UK and another country you live in.

Find out how to claim Income Tax relief under the Enterprise Investment Scheme.

Internet submissions technical specifications for Real Time Information online software developers.

Find out how to become a pension scheme administrator if you're an individual, partnership or business.

Use these booklets to manually calculate contributions for employees who must pay National Insurance.

Use these tables to check your employee started with you in time to qualify for adoption pay.

Find out how to send an Employer Payment Summary if you're an employer using Basic PAYE Tools or if your commercial payroll software does not have this option.

Find out if income from a trust or settlement, occurring or paid to someone else, is treated as the settlor’s income (Self Assessment helpsheet HS270).

Find out about Capital Gains Tax treatment for Disposal Relief and Deferral Relief for the Enterprise Investment Scheme (EIS).

Find out about tax relief available when you sell or dispose of your main home.

Use the Self Assessment helpsheet (HS263) to work out tax credit relief on income that you've paid foreign tax on.

Claim Income Tax relief on your job expenses by post using form P87.

Find out about the Rent a Room Scheme if you're a trader, owner occupier or tenant.

Use Self Assessment helpsheet HS252 to help you fill in the capital allowances boxes on your tax return.

Find out what you must show on P11D and P11D(b) to declare your company's expenses, benefits and Class 1A National Insurance contributions.

Use this helpsheet to find out if you’re entitled to Investors’ Relief.

Find out how to report trading losses in your Self Assessment tax return.

Find out how to complete a tax return for Lloyd's underwriters.

Find out how to value your farm stock for Self Assessment purposes.

Use this service to make an entry notification to HMRC if you are an agent or organisation.

Use this service to send accounting period information to HMRC if you are an agent or organisation.

More detailed information about New Style Employment and Support Allowance (ESA) for stakeholders and claimants.

Detailed guidance about what Pension Credit is, how it's worked out, the eligibility rules and the application process.

Find out how interest is calculated and applied if you have a Plan 2 student loan, as well as previous interest rates.

Guidance to help people understand the changes to the State Pension from 6 April 2016.

Contact details for youth justice services in the North East of England and Cumberland.

Use this calculator to work out your employee's Statutory Parental Bereavement Pay.

How to get and claim your State Pension, State Pension age - for men born on or after 6 April 1951 and women born on or after 6 April 1953.

Use this form to claim Research and Development Expenditure Credit or Research and Development SME Payable Tax Credit for small and medium sized enterprises.

Use the IHT413 with form IHT400 if the deceased owned shares in a company, a business or part of a business – or an asset used in a business and you’re deducting business relief.

Use this form to claim to claim tax reliefs and expenditure credits for the creative industries.

Tell HMRC if your charity or Community Amateur Sports Club claims exemption from tax on all or any part of its income and gains.

Use this form to tell us that Inheritance Tax is due on a gift or other transfer of value.

Use supplementary pages CT600A (2026) Version 3 for accounting periods starting on or after 1 April 2015.

Use form 50(FS) if you're a non UK resident trustee to tell HMRC about possible Capital Gains Tax liabilities of UK resident settlors or beneficiaries, or both.

Use supplementary pages SA105 to record UK property income on your SA100 Tax Return.

Report a beneficiary's qualifying interest in possession in a trust has come to an end and Inheritance Tax is due using form IHT100b.

Use the IHT404 with form IHT400 to give details of all UK assets the deceased owned jointly with another person.

Use this form with form IHT400 if the deceased had a right to benefit from a trust.

Use this form to tell us that a beneficiary's qualifying interest in possession in a trust has come to an end due to their death and Inheritance Tax is due.

Use the IHT403 with form IHT400 if the deceased had given away or 'transferred' any assets, such as cash, property or land.

Use the IHT405 with form IHT400 to give details of the houses, land and buildings or interests in land and buildings owned by the deceased.

Give details of any unlisted stocks or shares owned by the deceased, or to detail listed shares if the deceased had control of the company using form IHT412 with form IHT400.

Use supplementary pages SA906 to declare residence status on the SA900 Trust and Estate Tax Return.

Use this form to tell us that Inheritance Tax is due on assets that have stopped being held in special trusts.

Use form R185 (Estate Income) to advise beneficiaries about income from the estate of someone who has died.

Use this form to claim Carer’s Allowance by post if you can’t claim online.

The Criminal Procedure Rules govern the way criminal cases are managed, and set out the processes of the criminal courts.

How HM Revenue & Customs administers statutory payments, including Statutory Sick Pay, Statutory Maternity Pay, Statutory Paternity Pay and Statutory Adoption Pay

HMRC is reviewing the CG Manual to ensure it provides HMRC’s interpretation of relevant legislation where there is more than one reasonable view of how rules work.Where material in the CG Manual isn’t providing an interpretation, that material is being removed. Where appropriate, material will be reproduced elsewhere and linked from the CG Manual.

Updated information about global travel impacts due to escalation in the Middle East (‘Warnings and insurance’ page).

Decision making, executive and managerial bodies in the Home Office.