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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Exclusions from exemption: gifts not limited to charitable and other exempt purposes

Section IHTA84/S23 (5) provides that a gift to a charity (IHTM11112) is not exempt if any part of the property given is used for purposes that are not

  • charitable purposes (IHTM11112), or
  • those of a body mentioned in
    • IHTA84/S24 (political parties (IHTM11191))
    • IHTA84/S25 (national purposes (IHTM11221))
    • IHTA84/S26 (public benefit (IHTM11240)), or
    • if the property is land, IHTA84/S24A (registered housing associations (IHTM11211))

 And IHTA84/S23 (5A), similarly, provides that a gift to a registered club is not exempt if any part of the property given is used for purposes that are not

  • the purposes of the club in question;
  • the purposes of another registered club;
  • the purposes of the governing body of an eligible sport where the club in question exists for the purposes of the same sport, or
  • charitable purposes.