Forms starting with: G
Gift duty IR194
(published October 2011)
About this guide
Gift duty is a charge on any gifts made before 1 October 2011, over a certain value that one person makes to another. The person who gives the gift should pay any gift duty required. If they don’t, the person receiving the gift is liable for any gift duty payable and they may recover the amount paid from the giver.
Adobe Acrobat PDF | 78kb | 14 pages
When to use this guide
Use this guide if you are liable to pay gift duty. This guide explains which gifts, made before 1 October 2011,
are liable for gift duty and how to calculate and pay the duty on them. Gifts made on or after 1 October 2011 are no
longer liable for gift duty.
What you will need
