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The order of making gifts - quick reference guide

Date: 21 August 2024

1 minute read

Quick reference guide to the order of making gifts

This guide explains and demonstrates the optimal order for making Chargeable Lifetime Transfers (CLT), Potentially Exempt Transfers (PET) and creating Loan Trusts.

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The information provided in this article is not intended to offer advice.

It is based on Quilter's interpretation of the relevant law and is correct at the date shown. While we believe this interpretation to be correct, we cannot guarantee it. Quilter cannot accept any responsibility for any action taken or refrained from being taken as a result of the information contained in this article.