Residuary legacy

I leave to (CHARITY NAME) of (CHARITY ADDRESS) Charity Registration Number: (xxxxxxx) (proportion of residue to be completed) for its general purposes and I direct that the receipt of the Treasurer or other duly authorised officer shall be a sufficient discharge to my executors.

If your client wishes to divide their residue between charities and private individuals, it is essential that you ask them whether the division should be on a gross division basis or a net division basis. See when leaving residue to IHT-liable and IHT-exempt beneficiaries for more information.