IHTM11132 - Procedure: the Charities Aid Foundation

The Charities Aid Foundation is an organisation which, as well as managing other charities, is also a charity in its own right (IHTM11112). A bequest to the Foundation which is not conditional or was accompanied merely by a wish that it be used in a certain way will be exempt. But, if the bequest is accompanied by a direction that it is to be used for purposes outside the UK (or prior to 15 March 2023 or 1 April 2024 (IHTM11112), outside the EU or other specified country), you should refuse the exemption.

You should refer any similar case relating to other charities to Technical.