In this section:
- Tax efficient giving to charity: the basics
- Giving to charity through Gift Aid
- Giving to charity through your payslip or pension
- Gifts to charity of land, buildings or shares by individuals
- Leaving gifts to charity in your will
- Giving to charity through your Self Assessment tax return
- Keeping records of your gifts to charity
Leaving gifts to charity in your will
If you leave a gift to a UK charity or Community Amateur Sports Club (CASC) in your will, its value will be deducted from the value of your estate (your money, possessions and property) before Inheritance Tax is worked out.
Gifts made to a UK charity before your death are also exempt from Inheritance Tax.
On this page:
- Ways you can leave gifts to charity in your will
- Where to get advice
- Contacting the HMRC Charities Helpline
- More useful links
Ways you can leave gifts to charity in your will
If your estate is liable to Inheritance Tax you could choose to give money to charity to reduce the overall amount of tax due from your estate. You could either leave a fixed sum (known as a 'Pecuniary Legacy') or part or all of your estate once other gifts have been distributed (known as a 'Residuary Legacy').
You can do this through your will, or simply by a declaration to the executors giving instructions as to how, and to which charity, your legacy is to be distributed. Gifts made to a UK charity or CASC in the seven years prior to your death are also covered by the same exemption from Inheritance Tax.
Find out more about Inheritance Tax
Find out more about gifts that are exempt from Inheritance Tax
Where to get advice
You can get free and independent advice about making a will from a number of organisations such as Citizens Advice Bureau and Age Concern.
You can also write your own will on a pre-printed form available from stationery shops. It is generally advisable to use a solicitor, or have a solicitor check a will that you have drawn up, to ensure that the will is valid and that your wishes are carried out.
If you are leaving money to charity in your will make it clear exactly which charity you want to receive your gift (specify a local branch if necessary). Will Aid is an organisation that helps you to make a will and gives you access to professional advice from volunteering solicitors in return for a suggested donation to charity.
Visit the Will Aid website (Opens new window)
Information on wills on the Citizens Advice Bureau website (Opens new window)
Age Concern website factsheet - making your will (Opens new window)
Contacting the HMRC Charities Helpline
For more help you can contact the Charities Helpline on Tel 0845 302 0203 (open from 8.00 am to 5.00 pm, Monday to Friday).More useful links
More about making a will on the Directgov website (Opens new window)
How to value the estate of someone who has died
Choosing and using a financial adviser on the Directgov website (Opens new window)
