Inheritance Tax and FAQs

Here are the answers to some frequently asked questions regarding gifts in wills to the Church of England. They provide basic information, sometimes about fairly complex topics.

What is Inheritance Tax?

Inheritance Tax is only due if your estate (including any assets held in trust and gifts made within seven years of death) is valued over the current Inheritance Tax threshold £325,000 until April 2026.

The tax is payable at 40 per cent on the amount over this threshold or 36 per cent if the estate qualifies for a reduced rate as a result of a larger 10% charitable donation.

All charitable gifts (including gifts in wills to the Church of England) are exempt of inheritance tax. For more information visit HMRC.


Other frequently asked questions

Who is the proper receiving body of a gift to a parish church?
What if the church is part of a benefice?
What do words such as bequest and residuary mean?
Do I need a charity number to leave a gift to my local church?
Can I leave a gift in my Will to more than one Church?
What purposes can I leave my gift to?
How often should I update my Will?
Can a PCC claim Gift Aid on a Legacy?