IHTM20423 | Discounted Gift Schemes: list of Companies and Scheme names
From HM Revenue & Customs · Inheritance Tax Manual
Discounted Gift Schemes are offered by a wide variety of providers, including most of the major insurance companies. The schemes are marketed with a variety of names, such as
Discounted Gift Plan
Discounted Gift Trust
Discounted Trust
Estate Planning Bond
Estate Preservation Plan
Inheritance Tax Plan
Inheritance Protection Plan
PELF Bond
PETA Bond
Reserved Interest Trust
Retained Interest Trust
Secure Estate Plan
Wealth Preservation Bond
If you come across an investment with one of these names then you are probably dealing with a Discounted Gift Scheme and should follow the instructions at IHTM20422.