Tax free 3k gift (annual) to child given up for adoption but not in contact

[patfish]

So the scenario is that this person had a child in the 80s which was given up for adoption. Roll on years later and the child volunteers information over social media to the mother. Mother sends a response with a letter including willingness to meet up. There was no direct response to this but a lot of information again volunteered such as photos of occasions etc.Now mother would like to leave something in will but wonders about gifting 3k a year tax free as any inheritance will be taxed accordingly as a non-relative. Can she put aside 3k donation into a holding account to avail of the gift tax or would the actual money be required to enter into the beneficiaries account name ? I'm guessing she can't but just wondering as she is reluctant to further the contact from her side in case it may cause offense or hurt to the other party or parties.

 

[llgon]

Your assumption that any inheritance will be taxed as a non-relative may not be true. Have a look at this older thread:

https://www.askaboutmoney.com/threads/inheritance-rights-for-adopted-children.20298/

Of particular relevance is the 5th post:

apparently under Section 222 of the 2001 Finance Act this was changed and a gift or inheritance from a natural parent to an adoptive child now qualifies for Group 1 Threshold (i.e. parent to child threshold). However the benefits received under this threshold are aggrigated between the natural and adoptive parents.

I can't vouch for this but someone else may be able to confirm if it's correct.