Guide for Executors

We understand this is a difficult time, and we are so very sorry for your loss.

We hope it brings you some comfort knowing that, by remembering Oxfam in their Will, your loved one’s values live on. Their kindness will continue to create positive change – and that’s something to be really proud of.

Above all, their gift will support people who are lifting themselves out of poverty – helping us all to build a fairer world.

We're here for you

We know that things can feel even harder when you’re an executor. That’s why, if you need any support with this, we’re here.

You can speak to our Gifts in Wills Advisor, Nathaniel Micklem, or a member of the Supporter Relations team any time, by calling 0300 200 1331 or emailing giftsinwills@oxfam.org.uk

Things to think about

As an executor administering a gift to Oxfam, there are some things you should think about:

when paying this.

First, check what the current threshold is for Inheritance Tax. If the estate you’re administering is worth more than the threshold, you’ll need to ensure charitable relief is claimed from the Capital Taxes Office.

If your loved one’s estate is complex for tax purposes, we would always recommend that you seek independent legal advice

Capital Gains Tax has to be paid if the value of an asset, for example shares, has risen since the date of your loved one’s death.

Charities are exempt from this tax, however. That means you need to sign a Memorandum of Appropriation, which says you’re selling the donated asset (or the part which has been left to Oxfam) on our behalf.

If your loved one’s estate is complex for tax purposes, we would always recommend that you seek independent legal advice

Income tax is still payable on the administration of the estate. Charities can, however, recover some of this.

In order for us to do this, please send us a completed HMRC form. This is available on the Government’s website, or from us.

If your loved one’s estate is complex for tax purposes, we would always recommend that you seek independent legal advice

If there’s property in the estate, we’d really appreciate a copy of the estate agent’s valuation.

We normally ask that two valuations be done to make sure the property is being marketed at the right price.

With a pecuniary gift, Oxfam only needs to know the name of the supporter who has left the Gift.

All our Will administration is dealt with at our Head Office, when you are ready to do so, please send the Gift and any correspondence to the Oxfam Legacy Department at Oxfam House, 2700 John Smith Drive, Oxford Business Park South, Oxford OX4 2JY. If you prefer to send the Gift by bank transfer, please contact our Gift in Wills advisors on 0300 200 1331 or giftsinwills@oxfam.org.uk, so that we can track safe receipt of the Gift into Oxfam’s account.

We need some important information from you to make sure we’re complying with charity law.

Please send us:

  • A copy of the Will, including any codicils
  • A brief summary of the assets and liabilities in the estate
  • A copy of the valuations for any property
  • A valuation of stocks and shares in the estate
  • When the estate is finalised, a copy of the estate accounts

Useful links