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HMRC internal manual

Inheritance Tax Manual

Procedure: beneficiaries outside the UK

The primary purpose of some large, well-known, qualifying charities such as Oxfam and Christian Aid is the relief of poverty and humanitarian aid, internationally. This does not prevent a gift to such a charity (IHTM11112) being exempt, even if it is stated that the gift is for the work of the charity in a specific foreign country that is not in the European Union (EU) or is not a specified country (IHTM11116).


A legacy of £10,000 to Oxford Famine Relief (better known as ‘Oxfam’) absolutely for the charity’s work in Ethiopia.

The legacy is exempt under IHTA84/S23 (1).


If the charity exemption is sought for property held on trust for charitable purposes which include bodies or objects outside the UK EU or other specified country you should refer the case to Technical.