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The short answer
No. There is no UK income tax relief for money you send to support family in Nigeria, however regular or necessary it is. GOV.UK's list of Income Tax reliefs covers maintenance only in narrow cases (court-ordered payments where one partner was born before 6 April 1935), and Gift Aid applies only to UK charities. Regular gifts can, however, be exempt from inheritance tax under the normal expenditure out of income rule.
Many Nigerians in the UK send a large share of their income home: a parent's upkeep, a sibling's fees, a family house. Some countries' tax systems give relief for supporting dependants. People reasonably ask whether the UK does. It does not, for income tax, and it is worth knowing exactly where the edges are.
What GOV.UK's Income Tax reliefs page covers
GOV.UK's page on Income Tax reliefs (updated 30 September 2026) describes Maintenance Payments Relief and links to charity reliefs. Maintenance Payments Relief is available only if all of these apply:
- either you or your former partner was born before 6 April 1935;
- you pay maintenance under a court order after the relationship has ended;
- the payments are for your ex-spouse or former civil partner (not remarried or in a new civil partnership) or for your children under 21.
It is worth 10% of the maintenance paid, up to £436 a year (10% of £4,360). Money sent to parents, siblings or wider family does not qualify, and nothing on the page covers relatives abroad.
Gifts to charities: only UK ones
Gift Aid lets a UK charity claim 25p for every £1 you give, and higher-rate taxpayers can claim back the difference through Self Assessment or their tax code, per GOV.UK. KPMG notes that since 15 March 2023 only UK charities and community amateur sports clubs qualify for UK charitable tax reliefs. A donation to a church, school or foundation registered only in Nigeria gets no Gift Aid. A UK-registered charity that works in Nigeria can still claim it.
Where the rules do help: inheritance tax
Inheritance tax is a different tax. GOV.UK's gifts guidance says some gifts are exempt straight away, whatever happens later:
| Exemption | What GOV.UK says |
|---|---|
| Normal expenditure out of income | Regular gifts from income that leave you enough to keep your usual standard of living; GOV.UK's examples include financial support to an elderly relative |
| Annual exemption | £3,000 of gifts per tax year, with one year's unused allowance carried forward |
| Small gifts | Up to £250 per person |
| Wedding gifts | £5,000 to a child, £2,500 to a grandchild, £1,000 to anyone else |
Other gifts are only free of inheritance tax if you live seven years after making them. Monthly support for a parent in Ibadan, paid from your salary, can fall under the normal expenditure exemption, but only if you can show it was regular, came from income and left you able to live as usual. That is where records matter.
Worked example (illustrative)
Example: you send £300 a month to your mother from your salary, £3,600 a year, and still cover your own bills without dipping into savings. Those payments may qualify as normal expenditure out of income. Separately, you give your brother £8,000 from savings towards a car. That is not from income; the £3,000 annual exemption covers part of it (or £6,000 if last year's was unused), and the rest is exempt only if you survive seven years.
Common myths
- "If I send money to dependants I pay less tax." Not in the UK. Your tax code and allowances do not change because you support relatives.
- "Charity to a Nigerian school is tax-free." Only through a UK-registered charity, and then the relief is Gift Aid, which goes mainly to the charity.
- "Gifts over £3,000 are taxed." Not when you make them. The £3,000 is an inheritance tax exemption; larger gifts only matter if you die within seven years and your estate is large enough to pay inheritance tax.
The Nigerian side
The NiDCOM and NGEX diaspora guide to Nigeria's 2026 tax reforms says there is no filing requirement in Nigeria if your only connection is remittances or remote work abroad while non-resident. Whether your family needs to do anything about money they receive is a question for their own tax position in Nigeria.
The exemption is not something you claim each year. It matters only if inheritance tax is later due on your estate, when your executors would need to show the gifts qualified. That can be many years away, so the evidence has to be kept as you go.
Records worth keeping
- A note of each regular payment: date, amount, recipient and purpose.
- Evidence it came from income, such as your payslip and the account it left.
- A yearly summary showing your income still covered your normal costs.
- Records of one-off gifts and the tax year they fell in.
See keeping records of remittances and whether HMRC asks about money sent abroad. This is information, not tax advice.
Where Pryme fits
Pryme statements and receipts can be generated as verifiable documents with VerifyDoc.ai (receipts), which makes a clean record of regular support. The Personal Assistant can prepare recurring payments and reminders; nothing moves until you approve. Outside Nigeria, Pryme's activities are carried out through regulated partners.
Questions people ask
Can I claim tax back on money sent to my parents in Nigeria?
No. UK income tax has no relief for supporting parents or relatives, in Nigeria or in the UK.
Is money sent to family abroad tax deductible in the UK?
Not for income tax. Regular gifts from income may be exempt from inheritance tax under the normal expenditure out of income rule.
Can I get Gift Aid on donations to a Nigerian church?
Only if the church or charity is registered as a UK charity. Since March 2023, UK charitable tax reliefs apply only to UK charities and CASCs.
Do I need to tell HMRC about money I send home?
The relief rules above do not involve reporting remittances. Income you earn abroad, such as Nigerian rent, is a separate matter; see our guide on whether HMRC asks about money sent abroad.
Sources
- GOV.UK: Income Tax reliefs (updated 30 Sep 2026) · accessed Oct 2026
- GOV.UK: Tax relief when you donate to a charity, Gift Aid · accessed Oct 2026
- KPMG UK: Restriction of charitable reliefs to UK charities and CASCs (Mar 2023) · accessed Oct 2026
- GOV.UK: Inheritance Tax, gifts · accessed Oct 2026
- NiDCOM / NGEX: Diaspora guide to Nigeria's tax reforms 2026 · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.