Gift Scheme
The Gift Scheme allows a person, who does not need continuing access to their Capital, the opportunity to reduce their potential inheritance tax liability by making a lifetime gift for inheritance tax purposes. This gift is invested in the International Portfolio Bond.
Trust Deeds and Completion Guide
- Gift Scheme Absolute Trust Deed (PDF 102 KB)
- Gift Scheme Discretionary Trust Deed (PDF 119 KB)
- Gift Scheme Flexible Trust Deed (PDF 121 KB)
- Gift Scheme Completion Guide (PDF 691 KB)
Support Material
