How UK gift rules apply to regular support for a partner

UK gift allowances let you give £3,000 a year, plus £250 gifts to individuals, and regular gifts from your income for living costs are exempt.

4 minute readUpdated 2026-09-30

The UK gives you several ways to give money or gifts to a partner without paying Inheritance Tax. You can give up to £3,000 a year, give gifts of up to £250 to individuals as often as you like, and give regular amounts from your normal income for someone's living costs. The key to most of these is that they are based on what the money is for and when you give it.

The £3,000 annual exemption

In the UK you can give away £3,000 of gifts each tax year without them being added to the value of your estate for Inheritance Tax ¹. This is called the annual exemption. It runs from 6 April to 5 April the following year. You can give it all to one person, split it between several, or carry one year's unused amount forward to the next year if you did not use it.

If you give £4,000 in one tax year, the first £3,000 is covered by the exemption. The extra £1,000 counts towards the value of your estate and may become taxable Inheritance Tax later, though only if you die within 7 years of giving it.

Gifts of up to £250 per person

You can give as many gifts of up to £250 per person as you want each tax year, as long as you have not used another allowance on that same person ¹. This means if you have used your £3,000 annual exemption, you can still give £250 gifts to ten different people in the same year. Each gift of £250 needs to be separate, so it could be a gift one month and another gift another month.

This allowance is useful if you want to give regularly to multiple people, or to one person in smaller amounts over the year. It gives you a way to give beyond your £3,000 annual exemption.

Regular gifts from your normal income

Regular gifts from your normal income for someone's living costs are exempt from Inheritance Tax ¹. This is the most useful rule for a monthly allowance to a partner. It means that if the money comes from your wages, salary or income, not from savings you have built up, and you give it regularly, it will not be taxable even if you die within 7 years.

This works because the law sees the money as part of your normal spending, not as a gift that reduces the value of what you leave behind. A monthly allowance for a partner's living costs is plainly from normal income if that is where it comes from.

What 'normal income' means

Normal income means money coming in regularly. Examples include your salary or wages, rental income from property you own, interest on savings, or income from a business. It does not include money you have saved or received as an inheritance or a gift.

Your salary, wages or self-employment income
Rental income from property you own
Interest or dividends from savings or investments
Pension income
Benefits such as child benefit or working tax credit

The key thing is that you must be able to show that after giving the regular gift, you can still support yourself. You must make regular gifts, not one-off gifts. And the money must come from your income, not your capital. If you are not sure whether your money counts as normal income, this information is general, not advice. A tax professional can review your own situation.

The 7-year rule

No Inheritance Tax is due on gifts if the giver lives for 7 years after giving them ¹. If you give a large sum outside of the exemptions and die within 7 years, the gift may trigger Inheritance Tax. But if you live 7 years after the gift, the amount is removed from your estate and Inheritance Tax will not be charged on it.

This rule applies to gifts that do not fall under an exemption. If you have used your £3,000 annual exemption and your £250-per-person gifts in a year and then give more, those extra gifts start the 7-year clock. If you die in year 3, some tax may be owed. If you die in year 8, no tax is owed.

Keep a record

Keep a simple record of regular gifts you make from your normal income. Write down the date of each gift, the amount, and who it went to. If you give monthly, a basic note saying "monthly allowance to X, £500 per month, from January 2026" is enough. Keep it with your financial records.

I give my partner £500 a month from my salary for shared living costs. I started in January 2026 and I plan to continue. Here is what I have given so far.

This record helps you and helps your executors later. If the taxman ever asks whether your gifts were regular and from normal income, you have the evidence to show it.

Keep money matters separate

If you give regular support to a partner, keep it clear that the money is a gift, not a loan, and keep it separate from your daily life together. If you pay for some things together, write down what you are each paying. This matters if your arrangement changes or ends.

You might have a simple conversation: "I plan to give you £500 a month towards your living costs. That is separate from what we pay for together." Or you might transfer money to a separate account. Writing it down does not have to be formal. It matters later if there is ever a question about what you owed or agreed to.

For guidance on keeping records and managing your finances together, read Money and records. If you are a generous member thinking about long-term support, see For generous members.