1718CSTD30 Lifetime Gifting: Reliefs, Exemptions, and Behaviours

Her Majesty's Revenue and Customs (HMRC) have limited data on gifts made by individuals during their lifetime. This survey will provide evidence to enable HMRC to build a picture of the distribution, the size of gifts, and the awareness of inheritance tax gift exemptions. The research will include a survey of the general population, to estimate the incidence of gifting, and a second-stage survey with those in the sub-population who have gifted to provide details on the nature of gifting, the donors, and the recipients.

Additional information: This contract was let following a further competition within the BEIS Research & Evaluation Framework