About this Guide

This guide provides an in-depth explanation of gift duty. It’s aimed at tax and legal practitioners who are filling in gift statements on behalf of their clients and it includes references to case law and legislation around gift duty.

When to use this guide

If you made a gift on or after 1 October 2011 you will not pay a gift duty. However, you still need to make sure you’ve met the legal requirements, such as deeds of gift for trusts, these have not changed. If you’re making a gift you may want to seek professional advice.

This page is also available in: 简体中文