Why leave a legacy to Prisoners' Advice Service?

A legacy can be a gift of money, property or possessions that you leave in your will. By leaving a legacy to the Prisoners' Advice Service you will ensure that we will continue to provide free legal advice and representation to adult prisoners throughout England and Wales.

If your estate is worth £300,000 or more your beneficiaries will be liable to pay 40% Inheritance Tax on the amount over £300,000. However, anything you leave to Prisoners' Advice Service would be deducted before any tax is calculated and doesn't affect your £300,000 allowance.

There are three different types of legacies:

• A pecuniary legacy is a gift of a fixed sum of money. There is not a minimum amount that can be left and this gift can be protected from inflation by linking it to the Retail Price Index.
• A residuary legacy is a gift of the whole or a share of whatever remains of your estate after all other gifts have been distributed and any debts paid off.
• A specific gift is a tangible item such as a house, car, or piece of jewelry.

Suggested wording

For a pecuniary legacy:

"I give the following legacy free of tax to Prisoners' Advice Service, PO Box 46199, London, EC1M 4XA, Registered Charity Number 1054495, the sum of______________________(amount in figures and words) for its general charitable purposes. I direct that the receipt of the Treasurer or other duly authorised officer shall be sufficient discharge to my executors."

For a residual legacy:

"I give______________________________________(state all or the fraction or percentage of the residue of the estate you wish to give) to Prisoners' Advice Service, PO Box 46199, London, EC1M 4XA, Registered Charity Number 1054495, for its general purposes. I direct that the receipt of the Treasurer or other duly authorised officer shall be sufficient discharge to my executors."

For a specific gift:

"I give to Prisoners' Advice Service, PO Box 46199, London, EC1M 4XA, Registered Charity Number 1054495, my_________________________(add a description of what you wish to leave) for its general charitable purposes. I direct that the receipt of the Treasurer or other duly authorised officer shall be sufficient discharge to my executors."

If you would like to receive further information about leaving a legacy to PAS please email advice@prisonersadvice.org.uk.