Political Parties: Finance

Summary

To ask the Chancellor of the Exchequer, whether HMRC has provided guidance on whether (a) political donations and (b) gifts to regulated donees are exempt from inheritance tax.

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Timeline

1. 18 May 2026

   Written question

   To ask the Chancellor of the Exchequer, whether HMRC has provided guidance on whether (a) political donations and (b) gifts to regulated donees are exempt from inheritance tax.

   Source: Commons

2. 27 May 2026

   Answer

   HMRC provides guidance on how inheritance tax applies to gifts in the Inheritance Tax Manual. Gifts to qualifying political parties are exempt from Inheritance Tax where certain conditions are met. Guidance on this exemption is available here: IHTM11191 -...

   Source: Written answer

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• · Treasury · Answering body

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