Tax

You need to fill out a tax return if you:

• are self-employed
• are in partnership
• have income from land and property
• receive taxable benefits in kind from your employer
• are a director
• receive taxable capital gains
• are sent one

If you're in any doubt, go to your local tax office and get them to confirm whether you should fill out a tax return.

You are legally required to keep your records for six years.

Write to the local Contributions Agency (you'll find the address in the phone book), and ask them for your number. You need to provide the following details:

• full name
• maiden name, if appropriate
• date of birth
• date of marriage, if appropriate
• current address

Up to a certain value, the estate is exempt from inheritance tax, but once you reach that threshold, there are quite considerable amounts of tax to be paid. The rates to be paid vary from time to time but you can find the latest figures at the Inland Revenue website.

You can calculate the tax yourself by working through the Inland Revenue worksheet IHT/WS and completing forms IHT 200 and D18.

If you are finding the whole thing too much, then hand the tax calculation problem over to your local Capital Taxes Office and they will work it out for you.