Information for solicitors and executors

Where the gift is a residuary share in the estate, please forward a copy of the Will and any codicil(s) to enable us to confirm entitlement to:

Winston’s Wish
Conway House
31-33 Worcester Street
Gloucester
GL1 3AJ

All registered charities are exempt from Inheritance Tax.

Where an estate is partially exempt and partially chargeable, there are complex rules for attributing the incidence of Inheritance Tax.

Please note that where 10% or more of the estate is bequeathed to charity, the Inheritance Tax reduces to 36%.

If Inheritance Tax is payable, we would like the Personal Representatives to please provide a copy of their Inheritance Tax calculations and confirm whether a transferable nil rate band is being claimed.

At the finalisation of the administration, please forward a copy of the Estate Accounts for approval, to satisfy the requirements of Section 25 of the Administration of Estates Act.

As a registered charity, we are able to reclaim from the HMRC all income tax paid during the administration of the estate.

This includes our share of tax paid on bank and building society interest. A tax deduction certificate on form R185 (Estate Income) should therefore be supplied at the end of the administration.

Please also provide any income tax calculations with the estate accounts.