Many people want to leave something to a charity that mattered to them, alongside providing for family. This page explains the ways to do it, and the Inheritance Tax reliefs that can apply.
The three ways to leave a gift
A pecuniary gift
A fixed sum of money, for example "£1,000 to [charity]".
A specific gift
A named item, such as jewellery, a painting, or a property.
Keep every task and important detail in one place
Our 19-page When Someone Dies Organiser includes ordered checklists, a contact tracker, adaptable letters and a funeral budget planner.
View the organiser — £9.99A residuary gift
A share (or all) of whatever is left after your other gifts, debts and expenses have been paid. Many people choose this so the charity benefits in proportion to the estate, rather than a fixed sum that might be worth more or less than intended by the time it's paid out.
Inheritance Tax: why a charitable gift can save money
Gifts to UK-registered charities are taken off the value of your estate before Inheritance Tax (IHT) is worked out. This exemption has no upper limit, and it applies whichever of the three gift types above you use.
The 10% rule, in plain terms
If you leave 10% or more of your net estate to charity, the Inheritance Tax rate on the rest of the estate is reduced from the standard 40% to 36%.
"Net estate" here means the estate after debts, funeral costs and any other reliefs and exemptions (such as the nil-rate band) have been taken off, but before the charitable gift itself is deducted. This is a genuine calculation, not a rule of thumb, so if this might apply to an estate you're dealing with, it's worth asking a solicitor or accountant to run the numbers, or using GOV.UK's own calculator (linked below).
How to add the gift
Writing a new will
The clearest way, especially if you're leaving other gifts too. See our guide to making a will.
Adding a codicil
A codicil is a short, formal amendment to an existing will. It can work for a simple addition, but for anything beyond a small change, most solicitors will recommend a new will instead, since multiple codicils can create confusion about which version applies.
Getting the wording right
However you add the gift, it needs to name the charity precisely and include its registered charity number, so there's no doubt which organisation should benefit (this matters especially for charities with similar names). A solicitor or professional will-writer will make sure the gift is worded correctly and won't accidentally conflict with your other gifts. If the estate might qualify for the 36% reduced rate, it's worth telling them that at the outset, since the exact wording of a residuary gift affects the calculation.
Common questions
Do I need a solicitor to leave a gift to charity?
Not necessarily for a simple, small pecuniary gift added by codicil to an existing will. For anything more, or for a new will, most people use a solicitor or professional will-writer to make sure the wording is legally sound.
Is there a minimum amount I can leave?
No. There's no minimum, and no limit on how much of the estate can be left to charity.
Does the charity need to be based in the UK?
The Inheritance Tax exemption applies to gifts to UK-registered charities (and some EU/EEA charities that meet UK tax rules). A solicitor can confirm if a particular organisation qualifies.
What if I want to leave a gift instead of flowers at the funeral, not in my will?
That's a different thing, covered on our charity giving at a funeral page. This page is about a gift left in your will, for after your death.
Can family still contest a will that includes a charitable gift?
Yes, in principle a will can be contested regardless of who it names. Getting the will properly drawn up and witnessed reduces the risk of a successful challenge.