Phase 1I v4 • Semantic gift search • Edit & duplicate support • Offline-first JSON architecture
Last Saved
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Data Integrity
Healthy
Total Gifts
0
Total Value
£0
Current Tax Year
£0
Recipients
0
Reporting & Review Intelligence
Annual Exemption
£0
PET Exposure
£0
Recurring Annualised
£0
Active Monthly Gifts
0
Review Observations
Gift Register
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Classification Guidance
Important Note
This register is designed to help organise gifting records and support discussions with professional advisers where appropriate.
The guidance below is intended to support understanding only and should not be considered financial or tax advice.
Not Yet Classified
Use this where treatment is uncertain, further review is required, or professional advice may be needed.
Annual Exemption
Often used for occasional family gifts, birthdays, Christmas gifts, and one-off support payments within available exemption allowances.
£500 birthday gift to a child
£2,000 contribution toward furniture
Occasional family support payments
HMRC may apply annual exemption limits and previous gifts during the same tax year may reduce remaining allowance.
Normal Expenditure Out of Income
Often used for regular monthly support, recurring ISA contributions, standing orders, and ongoing family assistance.
Monthly contribution to a daughter’s ISA
Regular support for university accommodation
Recurring transfer to help with living costs
Typically considered where gifting is regular, funded from surplus income, and does not reduce normal standard of living.
PET (Potentially Exempt Transfer)
Often used for larger gifts to individuals, significant one-off transfers, or gifts not clearly covered by another exemption.
Contribution toward a house deposit
Large cash transfer to an adult child
Major family support payment
Future Reporting & Review
Future reporting features within this register may help provide additional visibility into annual exemption usage, recurring gifting patterns, larger transfers, and areas where classifications may merit further review.
Reporting is intended to support understanding and review rather than provide authoritative tax determinations.