Charity Legacy in a Will UK: How Bequests Work
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Leaving money or property to a charity through your will is one of the most common ways British donors continue supporting causes they care about after their lifetime. For many charities, income from legacies forms a significant slice of their annual funding, which is why so many actively invite supporters to remember them in this way.
For you as the person making the will, a charitable gift can also shape how your estate is taxed, potentially reducing the inheritance tax bill your loved ones would otherwise face. This guide walks through how charitable legacies work in England and Wales, the different forms they can take, how to word them properly, and what to think about before you commit.
It is written for people considering a gift in their own will, and for family members trying to understand a gift that someone else has left.
What this document is
A charitable legacy is simply a gift left to a registered charity through your will. It takes effect after your death, once your executors have gathered in your estate and settled any debts and taxes. The gift can be almost anything of value: a fixed cash sum, a specific item such as shares or property, or a portion of what remains of your estate after everything else has been dealt with.
Because a legacy is made through a will, it follows the same rules as any other testamentary gift. The will must be valid under the Wills Act 1837, the charity must be correctly identified, and the wording must be clear enough for your executors to carry out your wishes without dispute.
Gifts to UK charities that meet HMRC's definition also sit outside your estate for inheritance tax purposes, and leaving at least 10% of your net estate to charity can reduce the rate of inheritance tax payable on the rest from 40% to 36%. That combination of supporting a cause and managing tax is why legacy giving has grown so steadily in recent decades.
How to use this document
- Decide what you want to give and to whom. Think about which charity or charities matter to you, and whether you want to leave a cash sum, a specific asset, or a share of your residuary estate. Consider whether the cause is likely to still exist in its current form in decades to come, and whether you want a backup charity named in case it does not.
- Check the charity's registered details. Look up the charity on the Charity Commission register to confirm its exact legal name and registered number. Charities sometimes merge, rebrand, or wind up, and a gift to a charity that no longer exists can fail unless your will is drafted to handle that possibility. Using the registered number removes ambiguity.
- Choose the right type of legacy. A pecuniary legacy fixes a cash amount, a specific legacy gifts a particular item, and a residuary legacy passes a percentage of what is left after debts, taxes, and other gifts. Each has different implications for how the value holds up over time and how predictable the gift will be for the charity.
- Draft the clause carefully in your will. The clause should name the charity, include its registered number, describe the gift precisely, and ideally include a substitution provision if the charity ceases to exist. Many charities publish suggested wording on their websites, but this should be treated as a starting point rather than finished text, since it still needs to fit the rest of your will.
- Sign and store your will correctly. For the gift to take effect, your will must be signed and witnessed in line with the formalities required by law, then stored somewhere your executors can find it. Review it every few years or whenever your circumstances change, particularly if you marry, divorce, or the charity itself changes name or status.
Common questions
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Common questions
Q Do I have to tell the charity I am leaving them a gift?
No, there is no obligation to notify a charity that you have included them in your will. Some people prefer to let the charity know so it can thank them or invite them to supporter events, while others keep the gift private. Either approach is perfectly fine. Your will remains your own document and you can change it at any time while you have mental capacity.
Q Can a charity legacy reduce inheritance tax on my estate?
Yes. Gifts to qualifying UK charities are exempt from inheritance tax, so the value of the legacy is deducted before tax is calculated. If you leave at least 10% of your net estate to charity, the rate of inheritance tax on the rest of the taxable estate drops from 40% to 36%. The rules are technical, so check gov.uk for the current thresholds and consider taking tailored input before relying on the reduced rate.
Q What happens if the charity no longer exists when I die?
If a named charity has been dissolved or merged by the time the will takes effect, the gift may fail unless the will allows for substitution. Courts sometimes apply a cy-pres approach, redirecting the gift to a similar charitable purpose, but this is not guaranteed. Including a clause that names an alternative charity, or allowing your executors to choose a similar cause, is a sensible precaution.
Q Is a pecuniary or residuary legacy better?
It depends on your priorities. A pecuniary legacy gives the charity a certain amount but loses real value over time because of inflation. A residuary legacy keeps pace with the estate's value but is less predictable. Many people combine the two, leaving fixed amounts to some beneficiaries and a percentage share of the residue to one or more charities.
Q Can my family challenge a gift I leave to charity?
In certain circumstances, yes. The Inheritance (Provision for Family and Dependants) Act 1975 allows some categories of people, such as spouses, civil partners, children, and those financially maintained by the deceased, to apply to the court for reasonable provision if they feel the will does not adequately provide for them. Sizeable charity gifts have been challenged in the past, so the context and wording of the will both matter.
Q Do I need a solicitor to include a charity in my will?
There is no legal requirement to use a solicitor, but professional drafting reduces the risk of the gift failing because of ambiguity or technical errors. Charities also sometimes fund free or discounted will-writing schemes for their supporters. If your estate is straightforward, a clearly drafted will may be sufficient; if it is more complex, input from a qualified adviser is usually worth the cost.
Q Can I leave a gift to an overseas charity?
You can, but the inheritance tax position is different. Only gifts to charities that meet HMRC's definition, which generally means UK-recognised charities or those in certain EEA jurisdictions meeting specific conditions, qualify for the exemption. Gifts to purely foreign charities may still be valid under your will but could be taxed as part of your estate. The rules in this area have shifted, so it is worth checking the current position before drafting.
If you're dealing with this kind of situation, speak to an experienced legal adviser who can walk you through it — from £149.
Sources
This guide is based on primary UK law and official guidance.
- Guidance · UK GovInheritance Tax reliefs for charity donations – GOV.UKgov.uk
- Guidance · UK GovMake a will – GOV.UKgov.uk
- Guidance · UK GovSearch the Charity Commission registerregister-of-charities.charitycommission.gov.uk
- Guidance · UK GovInheritance Tax: reduced rate calculatorgov.uk
Legal helpline
Unsure how to word a charity gift in your will?
Getting the wording right, choosing between a fixed sum and a share of residue, and thinking about the inheritance tax angle all deserve a proper conversation. An experienced legal adviser can talk you through the options based on what you describe, so you feel more confident about what to do next.
- Plain-English answers to your specific questions about charitable legacies
- Practical perspective on fixed sum versus residuary gifts for your situation
- A clearer view of the inheritance tax angle based on what you describe
- What to watch out for when naming a charity in your will
Legal disclaimer
This article is for general information only. It is a tool to help you find your way — not legal advice, and not a substitute for speaking to a qualified adviser about your situation.