If you are thinking of leaving a gift to charity in your Will, deciding which charity to support is only one of the choices you have to make. You will also need to think about the form the gift should take, how much you want to leave and whether you want to place any conditions on how it is used.
These choices can have both practical and tax consequences, particularly as the value and make-up of both a charity and an estate can change considerably over time. To mark Remember A Charity Week(7th – 13th September 2026), here we take a closer look at some of the main considerations you should bear in mind when including charitable giving in your Will.
A fixed amount, or a share of the estate?
The first decision will be between leaving either a fixed sum or a proportion of what remains once debts, taxes and other gifts have been settled. A fixed sum is easy to understand and often simpler for executors to administer, but it does not move with your estate. £5,000 left today may represent a very different proportion of your estate by the time your Will takes effect, particularly once inflation and changes in asset values are taken into account.
On the other hand, leaving a share of the residue avoids that problem because the value of the gift will rise and fall along with the estate.
Alternatively, it is possible to leave a specific asset, such as a shareholding, an antique, or a piece of jewellery. This may be appropriate where the asset itself has a particular connection to the charity, but it requires some care. If that asset is sold, given away, or otherwise no longer forms part of the estate by the time of death, the intended charity may receive nothing in its place, unless the Will has been updated to reflect the change.
How much should you leave, and does the amount affect the tax due?
Inheritance Tax is normally charged at 40% on the value of an estate above the available tax-free threshold. Gifts to charity are generally exempt from Inheritance Tax, however much you leave. A charitable gift can therefore reduce the part of your estate on which Inheritance Tax is payable.
There is a further tax benefit where enough of the estate is left to charity. In broad terms, if at least 10% is left to charity, the rate of Inheritance Tax charged on the relevant part of the estate can fall from 40% to 36%.
The 10% is not, however, simply calculated against the total value of everything you own. It is measured against a specific figure calculated for this purpose, taking account of the circumstances of the estate. It is therefore worth asking your solicitor to check the position rather than assuming that leaving 10% of your total assets will qualify.
In some circumstances, increasing a charitable gift can reduce the amount passing to HMRC without reducing the amount passing to family beneficiaries by anything like the same amount. This can be particularly relevant where a charitable gift is already close to the 10% threshold. The calculation is specific to each estate, however, so it is important to take advice before changing a gift for tax reasons.
How much control should you keep over how the gift is used?
You can ask a charity to use your gift in a particular way, to fund research into a specific illness, for example, or to support a local branch rather than the organisation generally. Most charities will try to honour a clear wish of this kind, but a condition written into the Will as a binding instruction can cause problems if the specific need no longer exists, or the programme has changed, by the time the gift is received.
Speaking to the charity before the Will is finalised can be helpful. Many charities have legacy teams who can advise on wording that reflects your wishes while allowing some flexibility if circumstances change. Greater flexibility in the wording reduces the risk of a charity being unable to use the gift as intended, which is worth weighing against how much certainty you want over its exact purpose.
What happens if circumstances change?
Charities merge, change their name, and occasionally close altogether. What happens to a gift in these circumstances will depend on how the Will was drafted. Naming the charity by its full registered name and charity number, rather than a trading name alone, can avoid confusion where organisations have similar names, identities, or purposes. Equally, you could give your executors clear authority to redirect the gift to a charity with similar aims if the named one no longer exists; this means that your executors are not left trying to work out what you would have wanted.
Changes in your own circumstances can matter just as much. If a specific asset you intended to leave has since been sold, or your estate has grown or shrunk substantially, the gift as originally worded may no longer reflect your intentions. In situations where you have family members or others who depend on you financially, it is worth discussing with your solicitor how a charitable gift fits alongside the provisions made for them, so that your wishes for both charity and family are equally protected.
Reviewing an existing Will periodically, and particularly after a significant change in your assets or family circumstances, is the most reliable way of making sure a charitable gift continues to reflect your intentions.
If you are considering leaving a gift to charity, or already have one included in your Will, our Wills team at Buckles can help you think through how best to structure it and the potential Inheritance Tax implications.
