Marriage or civil partnership gift exemption (UK inheritance tax)

A qualifying gift made in consideration of a marriage or civil partnership can be exempt up to a statutory amount determined by the donor’s relationship to the couple. For the 2025–26 assessment basis, HMRC describes limits of £5,000 from a parent, £2,500 from a remoter ancestor than a parent or a party to the intended marriage or civil partnership, and £1,000 from another donor not in those categories. The conditions, recipient, timing and interaction with other exemptions require checking; the limit applies to the specified donor and occasion.