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Gift Trust

Our Gift Trust provides an Inheritance Tax planning solution for clients who want to make an outright gift in a tax-efficient way.

  • Tax-efficient
  • Probate planning
  • Choice of trusts
  • Choice of four investment products
  • Inheritance Tax planning: growth on gifted money is immediately outside of the client's estate. The gift is fully outside of the estate after 7 years. 
  • Choice of trust: the trust can be written on either an Absolute or Discretionary basis, to suit your client’s requirements.
  • Investment options: your client has a choice of onshore and international bonds.
  • Probate: trustees can access money immediately upon your client's death. 
  • Suitability: the Gift Trust is suitable if your client does not require any access to the capital or any growth from the trust. Payments can be made to trust beneficiaries at any time, but your client cannot benefit in any way.

Please remember that the value of your client’s investment is not guaranteed and can go down as well as up. Their beneficiaries may get less than your client puts in. 

The Gift Trust from Prudential and Prudential International provides an Inheritance Tax planning solution for clients who want to make an outright gift in a tax-efficient way.


Any potential growth on the investment will be outside your client’s estate from the start and, depending on circumstances, there may be no Inheritance Tax due on the trust fund.

It is essential to note that, once the trust has been set up, the client cannot benefit from it at all. The Gift Trust is therefore only suitable where your client does not want or need any future access to the capital or any growth it may produce.

The impact of taxation (and any tax reliefs) depends on individual circumstances.

The information is based on our understanding, of current taxation, legislation and HM Revenue & Customs practice, all of which are liable to change without notice.