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Guidance on Receiving a Legacy

If a Parochial Church Council (PCC) is a named beneficiary in a will, the PCC are responsible for liaising with the Executor to administer the gift correctly, and ensure they use the funds for their charitable Christian Ecclesiastical purposes. We’ve produced a number of resources below to help the PCC with this process.

PCC Guide to Receiving a Legacy

This resource provides step by step guidance to PCCs on the process of receiving a legacy; from receiving a legacy notification to providing receipt of payment.

Click here to view our PCC Guide to Receiving a Legacy 

PCC Meeting Following a Legacy Notification

Once you have received notification of a legacy, it is a good idea to bring the PCC together to notify them of the gift. We have produced this resource to help set out what some of the PCC’s principles should be following a legacy notification and the process of prayerfully considering the different possibilities of a specific legacy.

Click here to view A PCC Meeting: Legacy Notification

Guidance Notes for Lay Executors 

If your PCC is a named beneficiary in a will, you will liaise directly with the Executor/s, who may be a lay person. Sometimes, a PCC Member/s is named as the executor to the estate.

Being an executor isn’t easy, the role can be demanding and the individual will often be mourning the loss of the benefactor. We have produced this resource to provide further information for executors who are administering a legacy left to a Church of England parish.

If your PCC is notified of a legacy, it may be appropriate to send this document to them, to help with the administration process.

Click here to view our Guidance Notes for Lay Executors 

PCC Guide to Inheritance Tax 

Gifts left to charities (also referred to as legacies) are exempt from Inheritance Tax (IHT). We’ve produced a two page resource explaining what IHT is and how it applies to a legacy left to your PCC.

Click here to view our PCC Guide to Inheritance Tax