This note, prepared by our London office at Holborn Gate, 330 High Holborn, London, WC1V 7QH, explains the practical steps and legal considerations when making and registering a gift (হেবা/দানপত্র) of land or other real property in England and Wales. It is directed at donors, donees and their advisers and focuses on registration, execution formalities and tax and lender issues commonly encountered in practice.

Key legal steps for a valid gift of land

Gifts of land must be made by an appropriate deed. For land in England and Wales the typical route is a transfer executed as a deed and, for registered land, a TR1 (Transfer of Whole or Part) form accompanied by an application to HM Land Registry (AP1) to update the register. The deed must be signed by the donor, witnessed, and formally delivered as a deed to the donee or their representative.

Documents and evidence commonly required

• Title evidence: original title documents or copies of the title register and title plan from HM Land Registry for registered land. For unregistered land, historic deeds evidencing title.
• Executed transfer deed (TR1 for registered land), signed and witnessed and, where appropriate, with the statement of truth and any required annexes.
• Proof of identity and address for donor and donee (photographic ID and utility bills or bank statements) for anti‑money laundering checks.
• Evidence of authority if a representative acts (e.g. certified Power of Attorney or court authority). Representatives should bring original authority and ID.
• Evidence of any co‑ownership or prior transfer (deeds showing how the donor acquired title) and any restrictions or notices on the title.
• Lender consent documents if the property is subject to a mortgage.

Tax, lender and capacity considerations

Donors should check tax consequences before transferring property. Although there is no SDLT where there is no consideration, transfers where the donee assumes mortgage debt or receives other value can create Stamp Duty Land Tax exposure. Capital Gains Tax can arise on a disposal by the donor at market value unless relief applies; Inheritance Tax (potentially exempt or chargeable depending on timing and circumstances) may also be relevant. Lender consent is usually required where a mortgage exists; a transfer without consent can lead to enforcement. Ensure the donor has capacity and the transfer is free from undue influence.

Practical checklist

• Confirm whether the land is registered (search HM Land Registry).
• Obtain and review title documents and any entries on the register (charges/restrictions).
• Prepare an executed transfer deed (TR1 for registered land) and arrange witnessing and delivery.
• Collect ID and proof of address for donor, donee and any representative; obtain authority documents for representatives.
• Check for and obtain lender consent if the property is mortgaged.
• Consider tax implications (CGT, IHT, SDLT) and take tax advice if necessary; complete any HMRC forms or declarations required.
• Submit AP1 and the executed transfer to HM Land Registry for registered land; follow first registration steps for unregistered land.

Jurisdiction and sources

• HM Land Registry: guidance on transferring land and submitting applications (TR1, AP1).
• GOV.UK: guidance on Stamp Duty Land Tax, Capital Gains Tax and Inheritance Tax.
• HM Revenue & Customs (HMRC): technical guidance and forms.
• The Law Society: practice notes and conveyancing guidance.

If you are considering making or receiving a gift of land, early discussion with a solicitor or professional adviser is advisable to address title, tax and lender issues and to ensure the transfer is properly documented and registered.

General information only; not legal advice and not a substitute for advice on a particular matter.