# 1718CSTD30 Lifetime Gifting: Reliefs, Exemptions, and Behaviours

> Contract award record from UK public-sector procurement sources.

## Key facts

- Public buyer: [H M Revenue & Customs](/buyers/h-m-revenue-customs/contract-awards)
- Contract winner: [NatCen Social Research](/contract-winners/natcen-social-research/public-sector-contract-awards)
- Award value: £110,836
- Tender value: £110,836
- Award date: 26 February 2018
- Published: 15 March 2018
- Contract start: 1 March 2018
- Contract end: 31 October 2018
- Stage: awarded
- Procurement category: services
- Notice ID: 5ead6e62-5b17-4a7b-bb17-e3b69c4ccd7f-205481
- OCID: ocds-b5fd17-7dd4d999-7cc6-46c6-bfaa-156b372367cb

## Description

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

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## Source

[View the original notice on Contracts Finder](https://www.contractsfinder.service.gov.uk/Notice/5ead6e62-5b17-4a7b-bb17-e3b69c4ccd7f-205481)