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HMRC internal manual

Inheritance Tax Manual

General outline: requirements for exemption

For a transfer to a charity to be exempt under IHTA84/S23 (1) there are two requirements:

  • the donee has to have the required charitable status (IHTM11112), and
  • the exemption must not be prevented by any of the exclusions and limitations (IHTM11171) which are designed to confine the exemption to gifts which are:
    • genuinely charitable, and
    • can only be used for charitable purposes