In order to gift a subscription, please visit www.independent.co.uk/subscribe and enter your email address (which you can then change to the recipients on the date you would like to gift the subscription) please add your billing information.
You can also create a password on your recipient's behalf which they are able to change at a later date.
You can also de-activate the auto-renewal to ensure you are not billed automatically for the next year, and the recipient can enter their payment details should they wish to continue with their subscription.