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Change 1
As published
54 Legacies to charities to be within scope of tax
(1) Part 10 of ITA 2007 (special rules about charitable trusts etc) is amended in accordance with subsections (2) to (4).
(2) In section 518 (overview), in subsection (1), for “523” substitute “523A”.
(3) After section 523 (but beneath the same italic heading) insert—
Legacies: income tax liability and exemption
523A (1) This section applies to a gift of property—
(a) that is made by will to a charitable trust, and
(b) that is not charged to income tax, apart from this section.
(2) Income tax is charged on the gift.
(3) It is charged on the total value of the property so received in the tax year; and for that purpose the value of any property other than money is its market value as at the time of the death of the person by whose will the gift of the property is made.
(4) But property is not taken into account in calculating total income so far as it is applied to charitable purposes only.
(5) The trustees of the charitable trust are liable for any tax charged under this section.
(6) A gift of property made to a charitable trust is treated for the purposes of this section as made by will if—
(a) the gift is made to the trust by virtue of the variation, after a person’s death, of a disposition of property effected by the person’s will, and
(b) the variation is treated under section 142 of IHTA 1984 (alteration of dispositions taking effect on death) as having been effected by the deceased.
(7) In this section—
“property” includes rights and interests of any description;
“will” includes a testament, a codicil and any testamentary disposition of property.
(4) In section 562 (excess expenditure), in subsection (5) (definition of “non-taxable sums”), omit “, legacies”.
(5) In ITTOIA 2005, in section 636 (settlements: calculation of undistributed income), in subsection (7), at the appropriate place insert—
section 523A (legacies)
.
(6) Part 11 of CTA 2010 (charitable companies etc) is amended in accordance with subsections (7) to (9).
(7) In section 466 (overview), in subsection (1), for “474” substitute “474A”.
(8) After section 474 (but beneath the same italic heading) insert—
Legacies: corporation tax liability and exemption
474A (1) This section applies to a gift of property—
(a) that is made by will to a charitable company, and
(b) that is not chargeable to corporation tax apart from this section.
(2) The value of the property that is the subject of the gift is treated as an amount in respect of which the charitable company is chargeable to corporation tax, under the charge to corporation tax on income.
(3) For that purpose the value of any property other than money is its market value as at the time of the death of the person by whose will the gift of the property is made.
(4) But the value attributable to property is not taken into account in calculating total profits so far as the property is applied to charitable purposes only.
(5) A gift of property made to a charitable company is treated for the purposes of this section as made by will if—
(a) the gift is made to the company by virtue of the variation, after a person’s death, of a disposition of property effected by the person’s will, and
(b) the variation is treated under section 142 of the Inheritance Tax Act 1984 (alteration of dispositions taking effect on death) has having been effected by the deceased.
(6) The exemption under subsection (4) requires a claim.
(7) In this section—
“property” includes rights and interests of any description;
“will” includes a testament, a codicil and any testamentary disposition of property.
(9) In section 515 (excess expenditure), in subsection (5) (definition of “non-taxable sums”), omit “, legacies”.
(10) The amendments made by this section have effect in relation to gifts received on or after 6 April 2026.
Your change, as a redline
54 Legacies to charities to be within scope of tax
(1) Part 10 of ITA 2007 (special rules about charitable trusts etc) is amended in accordance with subsections (2) to (4).
(2) In section 518 (overview), in subsection (1), for “523” substitute “523A”.
(3) After section 523 (but beneath the same italic heading) insert—
Legacies: income tax liability and exemption
523A (1) This section applies to a gift of property—
(a) that is made by will to a charitable trust, and
(b) that is not charged to income tax, apart from this section.
(2) Income tax is charged on the gift.
(3) It is charged on the total value of the property so received in the tax year; and for that purpose the value of any property other than money is its market value as at the time of the death of the person by whose will the gift of the property is made.
(4) But property is not taken into account in calculating total income so far as it is applied to charitable purposes only.
(5) The trustees of the charitable trust are liable for any tax charged under this section.
(6) A gift of property made to a charitable trust is treated for the purposes of this section as made by will if—
(a) the gift is made to the trust by virtue of the variation, after a person’s death, of a disposition of property effected by the person’s will, and
(b) the variation is treated under section 142 of IHTA 1984 (alteration of dispositions taking effect on death) as having been effected by the deceased.
(7) In this section—
“property” includes rights and interests of any description;
“will” includes a testament, a codicil and any testamentary disposition of property.
(4) In section 562 (excess expenditure), in subsection (5) (definition of “non-taxable sums”), omit “, legacies”.
(5) In ITTOIA 2005, in section 636 (settlements: calculation of undistributed income), in subsection (7), at the appropriate place insert—
section 523A (legacies)
.
(6) Part 11 of CTA 2010 (charitable companies etc) is amended in accordance with subsections (7) to (9).
(7) In section 466 (overview), in subsection (1), for “474” substitute “474A”.
(8) After section 474 (but beneath the same italic heading) insert—
Legacies: corporation tax liability and exemption
474A (1) This section applies to a gift of property—
(a) that is made by will to a charitable company, and
(b) that is not chargeable to corporation tax apart from this section.
(2) The value of the property that is the subject of the gift is treated as an amount in respect of which the charitable company is chargeable to corporation tax, under the charge to corporation tax on income.
(3) For that purpose the value of any property other than money is its market value as at the time of the death of the person by whose will the gift of the property is made.
(4) But the value attributable to property is not taken into account in calculating total profits so far as the property is applied to charitable purposes only.
(5) A gift of property made to a charitable company is treated for the purposes of this section as made by will if—
(a) the gift is made to the company by virtue of the variation, after a person’s death, of a disposition of property effected by the person’s will, and
(b) the variation is treated under section 142 of the Inheritance Tax Act 1984 (alteration of dispositions taking effect on death) has having been effected by the deceased.
(6) The exemption under subsection (4) requires a claim.
(7) In this section—
“property” includes rights and interests of any description;
“will” includes a testament, a codicil and any testamentary disposition of property.
(9) In section 515 (excess expenditure), in subsection (5) (definition of “non-taxable sums”), omit “, legacies”.
(10) The amendments made by this section have effect in relation to gifts received on or after 6 April 2026.
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