Giving to charity in your will
If you leave a gift to a UK charity 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.
Ways you can leave gifts to charity in your will
If your estate is liable to Inheritance Tax (see our related guide below), 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').
Gifts made to a UK charity in the seven years prior to your death are also covered by the same exemption from Inheritance Tax.
Read about Inheritance Tax on the Directgov website
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 (CAB) 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.
More about making a will on the Directgov website
Information on wills on the Citizens Advice Bureau website
Age Concern website factsheet - making your will
More useful links
More about Inheritance Tax exemptions on the Directgov website
Find out about dealing with someone's tax affairs after they die on the Directgov website
Read about valuing someone's estate for Inheritance Tax on the Directgov website
Giving money and property to your children and grandchildren
An introduction to UK family trusts
Choosing and using a financial adviser on the Directgov Website
