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HMRC internal manual

Inheritance Tax Manual

Gifts to political parties: requirements for exemption

For a gift to be exempt under IHTA84/S24, the relevant property has to become the property of a qualifying (IHTM11196) political party

Where it is not clear that the relevant property ‘becomes the property’ of the political party itself, you should refer the case to Litigation. Examples where this might be the case are gifts to

  • a local association, or
  • another body connected with a political party.