If you’re administering a gift in a Will that has been made to the Royal United Hospitals, then the following information should be of use. If you still have a question, please contact Jan Witt, Legacy Officer on 01225 825819 or jan.witt@nhs.net

Paying a gift

All gifts in Wills are looked after by Jan Witt, you can contact her on 01225 825819 or jan.witt@nhs.net. She is the only person authorised to give a proper receipt and discharge to executors.

We ensure that any gifts that have been left for a specific ward, department or fund will of course be used for the purpose specified in the will.

Please send a cheque payable to ‘RUH Charitable Fund’ to: The Forever Friends Appeal, Royal United Hospital, Combe Park, Bath BA1 3NG.

Please also include the following information:

  • the full name and title of the deceased
  • their last address
  • the date of death
  • the executor’s name and contact details
  • a copy of the will
  • any information about the reason for the legacy

If you want to make a payment by other means, please contact Jan on 01225 825819 or jan.witt@nhs.net.

Administering a gift

As we are a small charity with limited resources, we would prefer to receive the sale proceeds of either specific items, property or shares gifted to the Royal United Hospital / The Forever Friends Appeal in a will.

However, we can treat each case individually, so please get in touch with Jan before any action is taken on 01225 825819 or jan.witt@nhs.net.

Tax due on a legacy

Generally, gifts to charities are exempt from inheritance tax, so gifts to the Royal United Hospital / The Forever Friends Appeal are deducted from the estate before inheritance tax is calculated.

Charities are exempt from capital gains tax. They can also reclaim income tax that has been deducted at source from gifts bequeathed to them.

The rules are complex, so to avoid the estate paying more tax than necessary, please contact Jan on 01225 825819 or jan.witt@nhs.net.