🇬🇧 UK

Can I make a will that leaves part of my estate to charity?

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UKPublished 6 October 2026 · Written by BuyMeWhiskey Editorial Team · How we check facts

Yes. A UK will can leave part of an estate to charity, and a qualifying charitable gift can reduce the IHT rate to 36%. A missing original or newer unsigned draft creates a probate question that should be reviewed before anyone assumes which document controls.

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Use the current GOV.UK will guidance and preserve every original and copy before changing or challenging a will; obtain probate or legal advice when documents conflict.

Read GOV.UK will requirements

A will can leave a share of an estate to charity, but the will still needs to satisfy the normal legal formalities

In England and Wales, a will must meet specific conditions to be legally valid: it should be in writing, made voluntarily by someone with testamentary capacity, signed by the person making it in the presence of two witnesses, and then signed by those witnesses in the person’s presence. A charitable gift is a clause inside that will; the charity does not make the rest of the will valid.

The inheritance-tax angle is important because leaving at least 10% of the relevant net estate to charity can qualify the taxable part for a 36% rate rather than the standard 40%, assuming the statutory conditions are met. A charity gift can therefore affect both distribution and tax, but the calculation needs the estate’s debts, exemptions and other reliefs.

Free wills can be legitimate, but eligibility and scope matter

A free-will scheme may be offered by a charity, campaign or solicitor network. Read who is providing the legal service, whether the scheme covers a simple will only, whether there is a deadline, and whether additional clauses or later amendments cost extra. The existence of a charitable beneficiary does not mean every part of the drafting is automatically free.

If the original signed will cannot be found

The original signed document is usually more important than a photocopy because probate applications can depend on proving which will was the final valid instrument. If only a copy exists and a newer unsigned version has been found, do not assume the unsigned draft automatically replaces the older signed will. Get legal advice on the evidence and circumstances rather than editing either document yourself.

An independent administrator can be useful where family interests conflict

An estate may be administered by the executors named in a will or, where there is no suitable executor, by an administrator under the probate rules. Independence can reduce friction when beneficiaries disagree, but the right person must still have the legal authority and capacity to administer the estate.

A beneficiary can usually refuse an inheritance, but the consequences matter

A person named in a will does not always have to keep a gift. Refusing or redirecting an inheritance can affect who receives it next and can have tax consequences. Do not treat a refusal as a casual email to the executor; obtain advice before accepting, disclaiming or varying a substantial inheritance.

How the charitable gift interacts with inheritance tax

A charitable legacy is not simply a wording choice. The estate needs to identify the charity clearly enough for the executors to administer the gift, and the qualifying charitable amount can affect the inheritance-tax calculation. HMRC guidance explains that where at least 10% of the relevant net estate is left to charity, the rate on the taxable estate can be reduced from 40% to 36%, subject to the detailed calculation rules. The gift itself is generally exempt from IHT, so the drafting and the arithmetic should be considered together rather than treating charity wording as a standalone clause.

What a missing original means in practice

Probate may require evidence about whether a will exists and which document represents the deceased's final valid wishes. A photocopy can be useful evidence, but it does not automatically have the same status as an original document. A later unsigned draft is also not automatically a valid will merely because it is newer. Check the circumstances in which the document was created, signed or stored and obtain legal advice where there is a dispute between documents or uncertainty about revocation.

Executors should also locate any records held by a solicitor, will-writing service or safe-custody provider before treating a family-held copy as definitive. Where several versions exist, write down the date of each document and whether it was signed and witnessed as required. Do not alter, staple, mark or annotate an old original after death. A disputed estate can become more expensive if family members start acting on assumptions instead of establishing the documentary history first.

Worked example

Example: Suppose a simplified estate has a £1,000,000 net value before the charitable gift. If £100,000 is left to charity, that is 10% of the stated net estate. The headline condition is therefore met for the reduced-rate test, although the actual statutory calculation can require component-by-component analysis.

If the taxable amount were £500,000, a simple 40% rate would produce £200,000, while 36% would produce £180,000: £500,000 × 0.40 = £200,000; £500,000 × 0.36 = £180,000. The £20,000 difference is illustrative only.

This illustrates the rate comparison only. Whether the reduced rate applies to the estate must be calculated under the statutory charity and net-estate rules, not simply by dividing the gift by the gross estate.

Can I leave part of my estate to charity?#

Yes. A will can leave money or property to a charity, and the gift can be relevant to inheritance-tax planning when the statutory conditions are satisfied. The inheritance-tax angle is important because leaving at least 10% of the relevant net estate to charity can qualify the taxable part for a 36% rate rather than the standard 40%, assuming the statutory conditions are met.

Does leaving 10% to charity reduce inheritance tax?#

It can qualify the relevant taxable parts for the 36% reduced rate rather than 40%, provided the 10% net-estate test and other requirements are met. The relevant 10% calculation is not always the same as 10% of the gross estate, so use the HMRC reduced-rate method for a real return.

What if I cannot find the original signed will?#

Do not assume a copy or later unsigned draft settles the issue. Preserve all documents and obtain advice on probate evidence, revocation and the circumstances in which the original disappeared.

Can a free will leave money to charity?#

A free-will service can produce a valid will if the ordinary requirements are satisfied. Check the provider, scope of the service and whether later changes or more complex clauses carry additional charges.

Can I refuse a gift in a will?#

A beneficiary may be able to disclaim a gift, but the legal and tax consequences depend on how the refusal is structured. Get advice before rejecting a significant inheritance. Do not treat a refusal as a casual email to the executor; obtain advice before accepting, disclaiming or varying a substantial inheritance.

Do I have to use a professional executor?#

No. The will can name individuals or other permitted arrangements, although complex estates may benefit from professional administration where there are disputes, trusts or difficult assets. An estate may be administered by the executors named in a will or, where there is no suitable executor, by an administrator under the probate rules.

What if a newer will is unsigned?#

An unsigned draft usually does not become a valid will simply because it is newer. The earlier signed will may remain important, but the exact facts should be reviewed by a probate professional.

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Sources

Figures were checked against these sources before publication. If a rule changes, we update the page and show the new date.

General information, not personal financial advice. Rules depend on your circumstances; check the official source or speak to a regulated adviser before acting.