What Inheritance Tax planning exemptions do I have?

There are certain gifts you can give to people and organisations without having to pay any UK Inheritance Tax.

These gifts, which are exempt whether you make them during your lifetime or in your Will, include gifts to:

• Your husband, wife or civil partner, even if you’re legally separated (but not if you’ve divorced or the civil partnership has dissolved), as long as you both have a permanent home in the UK. (But bear in mind, that gifts to your unmarried partner or a partner with whom you’ve not formed a civil partnership aren’t exempt).
• UK charities
• UK political parties
• Some national institutions, including national museums, universities and the National Trust

Read our section on: ‘Other Inheritance Tax Exempt Gifts’

Other Inheritance Tax frequently asked questions:

• Does a Will help my Inheritance Tax Planning?
• How much is my estate worth for Inheritance Tax?
• How soon will Inheritance Tax have to be paid?
• What Inheritance Tax planning exemptions do I have?
• What is a potentially exempt transfer?
• Will all my gifts be effective for UK Inheritance Tax?
• If I am making gifts or gifts into trusts which order should I do them in?
• If I have an existing trust, do I need to do anything about it?
• If I made an outright gift of over the nil rate band, would I pay any immediate inheritance tax?