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            <span>Flow chart - inheritance tax - gifts during lifetime</span>
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            <div class="dfb_head gen_head">&nbsp;<div class="dfb_head_title"><h2 class="dfb_color">Documents for Business</h2>In excess of 1,000 customisable documents covering every conceivable business issue.</div></div>            	<div class="grid_8 alpha"><div class="doc_box shadow borderSolid"><h2 class="doc_header borderBottom dfb_color dfb_border">Introduction to this document</h2><div><h1 class="Introtitle"><span>Flow chart</span><span>- </span><span>i</span><span>n</span><span>heritance tax </span><span>-</span><span> gifts </span><span>during lifetime</span></h1><p class="Introintroduction"><span>If you</span><span> give </span><span>money</span><span>, investments or other </span><span>assets </span><span>away it can </span><span>trigger an immediate inheritance tax </span><span>(IHT) </span><span>charge. However, there are many exemptions and exceptions</span><span>. If none of th</span><span>em apply it still does not </span><span>nec</span><span>essaril</span><span>y </span><span>res</span><span>ult in an IHT bill </span><span>where the gi</span><span>ft counts as a potentially exempt transfer.</span></p><h2 class="Introsubtitle1"><span>Flow chart</span></h2><p class="Introbody"><span>The </span><span style="font-weight:bold">Flow </span><span style="font-weight:bold">Chart </span><span style="font-weight:bold">-</span><span style="font-weight:bold"> Inheritance </span><span style="font-weight:bold">Tax </span><span style="font-weight:bold">-</span><span style="font-weight:bold"> Gifts </span><span style="font-weight:bold">During Lif</span><span style="font-weight:bold">etime</span><span> </span><span>will help you de</span><span>cide if a gift will result in an immediate </span><span>IHT </span><span>bi</span><span>ll</span><span> or </span><span>is ex</span><span>empt or </span><span>potentially exemp</span><span>t.</span></p><h2 class="Introsubtitle1"><span>Documents</span></h2><p class="Introbody"><span>You may find our </span><span style="font-weight:bold">Record of Gifts</span><span> and </span><span style="font-weight:bold">IHT Gift from Surplus </span><span style="font-weight:bold">Income Letter</span><span> helpful to avoid an IHT charge.</span></p></div></div></div><div class="grid_4 omega"><div class="doc_box roundBig borderSolid metadata"><h3 class="doc_header borderBottom dfb_color dfb_border">Document</h3><div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/417/429417.png" alt="Flow chart - inheritance tax - gifts during lifetime" /></div><div class="clear"></div><div class="centerText"><a href="/login/documents_for_business/tax_and_business/personal_tax/inheritance_tax/flow_chart___inheritance_tax___gifts_during_lifetime/models/doc-kt_62040_429417_428052" class="roundBig doc_download">Download now</a><a href="#" class="small dfb_color" id="altdownload">Problems downloading ZIP files?</a></div><span class="docdate floatLeft">15.12.2020</span><div class="clear"></div><div><strong>File size:</strong> 27.36K</div><div class="floatLeft"><strong># Pages:</strong> </div><div class="floatRight"><strong>Format:</strong> <img src="/images/documents/ico/pdf.gif" alt="PDF document" title="PDF document"/></div><div class="clear"></div></div><div id="reldocs" class="doc_box roundBig borderSolid doc_rel"><h3 class="doc_header borderBottom dfb_color dfb_border">Related documents</h3><ul class="ul_doc_rel"><li><a href="/documents_for_business/tax_and_business/personal_tax/inheritance_tax/iht_gift_from_surplus_income_letter/models/doc-kt_62040_245699_18055">IHT gift from surplus income letter</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/inheritance_tax/failed_potentially_exempt_transfer___fall_in_value_claim/models/doc-kt_62040_254422_254418">Failed potentially exempt transfer - fall in value claim</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/inheritance_tax/record_of_gifts/models/doc-kt_62040_245694_10071">Record of gifts</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/inheritance_tax/iht_transferable_nil_rate_band_checklist/models/doc-kt_62040_245692_9921">IHT transferable nil rate band checklist</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/inheritance_tax/iht_spouse_s_domicile_election/models/doc-kt_62040_260646_260638">IHT spouse's domicile election</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/inheritance_tax/models/f-62040">More...</a></li></ul></div></div><div class="clear"></div><div id="ctaltdownload" class="roundBig doc_alt_download"><div class="doc_alt_download_left floatLeft dfb_color">Download each file separately</div><div class="floatRight"><a href="#" id="altdownloadclose" title="Close">X</a></div><div class="clear"></div><div id="ctaltdownload_int" class="doc_alt_download_int">	<div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/417/429417.png" alt="Flow chart - inheritance tax - gifts during lifetime" /></div><div class="floatLeft"><ul><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/personal_tax/inheritance_tax/flow_chart___inheritance_tax___gifts_during_lifetime/models/doc-kt_62040_429417_428052">Document introduction</a></li><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/personal_tax/inheritance_tax/flow_chart___inheritance_tax___gifts_during_lifetime/models/doc-kt_62040_429417_428052">Document in PDF format</a></li><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/personal_tax/inheritance_tax/flow_chart___inheritance_tax___gifts_during_lifetime/models/doc-kt_62040_429417_428052">General information about this document</a></li></ul></div><div class="clear"></div></div></div>

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