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Half of wealthy individuals don’t keep written record of financial gifts

By Laura Purkess, 9 Dec 25

Charles Stanley highlighted that keeping written records of gifts is essential to avoid IHT bills

Could Dodd's marriage trigger an IHT review?

Vintage / retro style with a long shadow : Fountain pen, a pocket watch on a last will and testament. A form is printed on a mulberry paper and waiting to be filled and signed by testator / testatrix.

Almost half (45%) of high-net-worth individuals do not keep any written record of money they have gifted to loved ones, new research has found.

The survey by Charles Stanley found that of those individuals, 29% said they keep mental notes on what they’ve already gifted or plan to, while 17% simply have no record of what they’ve gifted.

Charles Stanley highlighted that while gifts are a popular way to pass on wealth and mitigate inheritance tax (IHT) in the UK, keeping written records is essential to avoid leaving loved ones with unexpected tax bills.

Harry Bell, director of financial planning at Charles Stanley, said of the research findings: “Making financial gifts is one of the best ways to offset IHT, and is seeing a growth in popularity as a way to transfer wealth from generation to generation.

“With IHT thresholds also remaining frozen and private pensions set to be included in estate valuation from 2027, gifting will only become more popular as a tool for families to pass their wealth on. However our research shows that there is a concerning lack of understanding around gifting and the potential unintended consequences if not done appropriately.

“Making gifts by the book is what really matters. While many claim to keep a record of what gifts have been made, it’s only those with written records that HMRC can track. Any other gifts made without justification will be liable to IHT if the estate threshold exceeds £325,000.”

The survey found that Baby Boomers (aged 61-79) have on average gifted an average of £11,756 in the last year, while generation X (aged 45-60) have gifted an average of  £6,795.

Tags: Charles Stanley

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International Adviser covers the global intermediary market that uses cross-border insurance, investments, banking and pension products on behalf of their high-net-worth clients. No news, articles or content may be reproduced in part or in full without express permission of International Adviser.