Discounted Gift Trust
Reduce inheritance tax and enjoy fixed, regular payments.
The discounted gift trust (DGT) could be ideal for those looking for Inheritance Tax (IHT) planning and fixed, regular payments. Provided you live for at least seven years after the creation of the trust, the value of the gift moves out of your IHT estate. Any growth on the investment is outside of your estate from day one.
Find all the documents you need for our Discounted Gift Trusts. You can find more information on the different investment solutions below, or on the individual product pages.
Key documents
Discounted Gift Trust client guide
Bare Discounted Gift Trust Tax Notes
Discretionary Discounted Gift Trust Tax Notes
Fund switch and redirection form (UK)
Dealing Instruction form [Ireland]
Application forms
Key Features Documents
Key Information Documents
Policy Provisions
Anti-Money Laundering Submission Sheet
Bare Discounted Gift Trust Deed
Discretionary Discounted Gift Trust Deed
Currently unavailable
Discounted Trust Planning Application
Premiere Discounted Gift Trust Account Key Features Document
Premiere Discounted Gift Trust Account Key Information Document
Premiere Discounted Trust Account Suitability Letter
Settlor/donor questionnaire for a personal discounted gift valuation
Premiere Europe Discounted Gift Trust Account application (CLIAI)
Premiere Europe Discounted Gift Trust Account Key Features Document
Premiere Europe Discounted Gift Trust Account Key Information Document
Premiere Europe Discounted Gift Trust Account Suitability Report
Settlor/donor questionnaire for a personal discounted gift valuation
Bare Discounted Gift Trust
Discounted Trust Account Bare Trust Tax notes
Discretionary Discounted Gift Trust
Discounted Trust Account Discretionary Tax Notes
Discounted Gift Trust client guide
Discounted Gift trusts Q & A
Premiere Discounted Trust Accounts fast facts
Adviser support
Wide variety of DGT solutions
Choice of Jurisdictions
The underlying investment can be held in one of two jurisdictions at outset.
- Delta and Premiere Discounted Gift Trust Accounts – Isle of Man-based
- Premiere Europe Discounted Gift Trust Account - Ireland-based
Wide variety of investment options
- Delta Discounted Gift Trust Account offers a fettered range of offshore insured life funds
- Premiere and Premiere Europe Discounted Gift Trust Accounts offer true open architecture including access to 000s of funds, 50+ investment platforms, 150+ discretionary investment manager links and the Segregated Portfolio Service.
Differing investment bonds
All DGT solutions are available as life assurance bonds with the use of multiple lives assured being available.
The Premiere and Premiere Europe Discounted Gift Trust Accounts are also available on a capital redemption basis, where specific lives assured are not required.