»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp beneficiaries may decide to donate the household and personal goods forming part of a deceased person’s free estate to a charity, for example, a local Oxfam shop. A donation by a beneficiary is not a charitable bequest by the deceased but it can be treated as such if form IHT408 is completed. This is a standard form that allows the beneficiaries to make such a donation and benefit from the charity exemption, via IHTA84/S142, without having to enter into an Instrument of Variation.

»Ê¹ÚÌåÓýapp form should not be used if the household and personal goods passed to the charity under the terms of the deceased’s will.