IHTM11128 - Procedure: beneficiaries outside the UK
The primary purpose of some large, well-known, qualifying charities such as Oxfam and Christian Aid is the relief of poverty and humanitarian aid, internationally. This does not prevent a gift to such a charity (IHTM11112) being exempt, even if it is stated that the gift is for the work of the charity in a specific foreign country (IHTM11116).
Example
A legacy of £10,000 to Oxford Famine Relief (better known as ‘Oxfam’) absolutely for the charity’s work in Ethiopia.
The legacy is exempt under IHTA84/S23 (1).