A deathbed gift, known in law as a donatio mortis causa, is a gift made in contemplation of imminent death that takes effect only when the donor dies. It is a rare common-law exception to the Wills Act 1837, sits between a lifetime gift and a gift by will, and is valid only if three strict conditions are all met.
What is a donatio mortis causa?
A donatio mortis causa (Latin for a gift by reason of death) lets a dying person give property that passes at the moment of death, without the formalities of a will. The doctrine is narrow and the courts apply it cautiously because of the risk of fraud. It usually comes up as a dispute after death, not as a planning tool.
It is an exception to section 9 of the Wills Act 1837, which normally requires a gift on death to be in a signed, witnessed will. Unlike an ordinary lifetime gift that is final on delivery, a deathbed gift stays conditional and can be taken back until the donor dies.
What are the three requirements for a valid deathbed gift?
For a deathbed gift to stand, all three conditions must be satisfied together: the donor must contemplate imminent death, the gift must be conditional on that death and revocable, and the donor must hand over the item or control of it. The person claiming the gift, the donee, carries the burden of proving each element, and courts apply the tests strictly.
- Contemplation of imminent death. The donor must be facing death in the near future from a specific, identified cause, such as a terminal diagnosis or serious operation. A general sense that everyone dies one day is not enough. The principle was settled in Cain v Moon [1896] 2 QB 283.
- Conditional on death, and revocable. The gift must be intended to take effect only if the donor dies, so that it can be reclaimed if the donor recovers. If the donor survives, the gift lapses. If the donee dies first, it also fails.
- Delivery, or parting with dominion. The donor must hand over the item, or something that gives real control of it, such as keys, title deeds, or account access. Simply saying "you can have it" is not enough; the donor has to give up control before death.
How a deathbed gift differs from a lifetime gift and a gift in a will
A deathbed gift sits between the two more familiar routes for passing on property, a lifetime gift and a gift in a will. The comparison below covers the points that decide most disputes: when the gift is final, whether it can be undone, and what formalities apply.
| Feature | Lifetime gift | Deathbed gift (DMC) | Gift in a will |
|---|---|---|---|
| When it takes effect | On delivery, immediately | On the donor's death | On death, once probate is granted |
| Can it be reversed? | No, it is final | Yes, until death | Yes, the will can be changed anytime |
| Formalities | Intention plus delivery | The three tests, no signature or witnesses | Signed and witnessed under the Wills Act 1837 |
| Main risk | Cannot be undone if regretted | Hard to prove, often litigated | Delay while the estate is administered |
General comparison for England and Wales, as at August 2026. Every situation differs.
What can be given as a deathbed gift?
Personal items and some property can pass by deathbed gift, provided the donor genuinely hands over control before death. Physical objects such as jewellery, a car or cash are the clearest case. Land can qualify where the title deeds are handed over, and recent case law has extended this to bank accounts and shares, though those are far more contested.
- Land. The Court of Appeal accepted in Sen v Headley [1991] Ch 425 that land can pass by deathbed gift where the donor hands over the title deeds.
- Online accounts and shares. In Rahman v Hassan [2024] EWHC 1290 (Ch), the High Court accepted that handing over bank cards, login details and passwords could satisfy delivery for online accounts and registered land. Permission to appeal has been granted, so this point is not yet settled law (as at August 2026).
Is a deathbed gift subject to inheritance tax?
Yes. A deathbed gift is treated as part of the deceased's estate for inheritance tax, because it is only completed on death. It does not escape tax the way some lifetime gifts can, so its value is added in when the estate is assessed (gov.uk/inheritance-tax, as at August 2026, subject to change).
Inheritance tax is charged at 40% on the value of an estate above the available tax-free thresholds. The nil-rate band is £325,000, with a residence nil-rate band of up to £175,000 where a home passes to direct descendants; both are frozen until 5 April 2031 (gov.uk, subject to change). Because a deathbed gift counts towards these thresholds, it can raise the tax due on the rest of the estate, which is why our inheritance tax planning weighs gifts made near the end of life.
What people get wrong about deathbed gifts
Most deathbed gifts fail because they are asserted after death by someone who cannot prove the three tests. The common mistakes are treating a spoken promise as a completed gift, keeping hold of the item so no control passes, and relying on it instead of a valid will. Where there is time to plan, a properly drafted will, or a lasting power of attorney for decisions during life, is more reliable, and our guide on how to write a will explains the safer route.
Frequently asked questions
Deathbed gifts raise the same handful of questions again and again: whether they can be challenged, whether they beat a will, how ill the donor must be, and whether they must be written down. The short answers below reflect the law of England and Wales as at August 2026. Each one still depends on the individual facts, and the three tests must be met in every case.
Can a deathbed gift be challenged?
Yes, and many are. Because a deathbed gift passes property outside a will, disappointed beneficiaries often dispute it, and the person claiming the gift must prove all three legal tests on the evidence. Courts approach these claims cautiously given the risk of fraud, so a poorly evidenced deathbed gift can be difficult to uphold.
Can a deathbed gift override a will?
A valid deathbed gift takes the gifted item out of the estate, so it can effectively override what a will says about that particular asset. The rest of the will still stands. This only holds if the three requirements are met, which is why these gifts are frequently litigated when they reduce what a will's beneficiaries receive.
Does the person have to be terminally ill?
The donor must contemplate death in the near future from an identified cause, such as a serious illness or an imminent operation, but a formal terminal diagnosis is not strictly required. A general awareness of mortality is not enough. The expectation of death must be specific and reasonably immediate for the gift to qualify.
Does a deathbed gift need to be in writing?
No. Unlike a will, a deathbed gift does not need to be signed or witnessed. That is part of what makes it an exception to the Wills Act 1837. The trade-off is that, without a document, the gift is much harder to prove after death, which is why written or witnessed evidence of the donor's intention and the handover helps considerably.