Basic Gifting Rules in the UK

This means that you can gift directly from your estate to anybody of your choice without any tax charges on the gift. If you have not made any gifts in the previous tax year, you are able to also claim the previous year’s allowance of £3,000.

You can give as many gifts of up to £250 per person as you want each tax year, as long as you have not used another allowance on the same person. This is known as the small gift allowance.

If you wish to gift for a wedding or civil partnership, you can give up to (per tax year):

• £5,000 to a child
• £2,500 to a grandchild or great-grandchild
• £1,000 to any other person

If you’re giving gifts to the same person, you can combine a wedding gift allowance with any other allowance, except for the small gift allowance.

It is also possible to make gifts out of regular income as this may potentially fall outside of an individual’s estate.