12044 Gifting money from the UK

I have been promised £30,000 from my parents to go towards a deposit on a house purchase here in Italy.

Does anyone know what tax implications there may be in both the UK and Italy and also suggest the best way to transfer the funds to Italy to avoid charges?

Category
Legal

Well if you want the money here in Italy to 'use' - then [I]however[/I] you get it here, one way or another you will need your £ sterling to become €uro's. [I]That[/I] is [B][U]not[/U][/B] an attractive exchange rate at the moment and I rather doubt that whoever you have to pay the money to over here is going to accept a suitcase stuffed full of Britsh banknotes....

Might be an idea to leave it in the bank in th UK for now and keep your eye on the exchange rate over the next few months.

[quote=Carole B;115000]Well if you want the money here in Italy to 'use' - then [I]however[/I] you get it here, one way or another you will need your £ sterling to become €uro's. [I]That[/I] is [B][U]not[/U][/B] an attractive exchange rate at the moment and I rather doubt that whoever you have to pay the money to over here is going to accept a suitcase stuffed full of Britsh banknotes....

Might be an idea to leave it in the bank in th UK for now and keep your eye on the exchange rate over the next few months.[/quote]

Unfortunately not an option as we need it for paying a deposit on a house purchase.

I have I believe found out that money given is not taxable unless the giver dies within 7 years of the gift in which case it is taken from in the inheritance tax allowance.

That's right, your parent's would be liable for inheritance tax on the gift in the UK assuming they are resident and domiciled there, but it would be considered as a PET (potentially exempt transfer) and would remain exempt if they died more than 7 years after making the gift.

Charlotte

If it is any help, we have a Barclays Euro Account and use this to transfer money to our Italian Banco Posta account. The rate is much better than the tourist rate (it is classed as a business rate) and transfers cost £15 for 3-4 days or £20 for express, which is 1-2 days. They have aways been very efficient - you would need a Barclays Current Account also (I think). The phone number is 01202 648921. Good luck! Sarah and Mark

I thought it worth also mentioning the contrast if the parents lived in Italy and made this gift to one of their children.

If they were considered tax resident in Italy then Italian law applies to them. If they were still domiciled in the UK then the Inland Revenue could potentially claim any gift is subject to UK inheritance tax (tricky point and subject to case by case evaluation).

In general terms, in Italy, a gift of 30,000 would not be subject to any taxation. Given the small amount it would be considered a "donazione d'uso" which means it would not be subject to the rules allowing it to be considered part of the estate on death.

Charlotte

With residents in the UK there is also the possibility of gifting some of the 30,000. The limit for this each year is 3k and if the allowance was not used in the previous tax year then the limit goes to 6k. This should reduce any Inheritance Tax issues by 6k and as we are in the last minutes of the current tax year then move quickly!!!

Probably worth mentioning also is that if the gift is documented as a joint gift from both parents, the gift allowance could double to £12,000 as each individual qualifies for the allowance. "Documented" need only be that the money came equally from parents' accounts, or from a joint account.