Consultation outcome

Review of Deeds of Variation for tax purposes: call for evidence

This consultation has concluded

Download the full outcome

Review of Deeds of Variation for Tax Purposes - summary of responses

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Detail of outcome

This document provides a summary of responses to our call for evidence on the use of deeds of variation for tax purposes. The government will not introduce new restrictions on how deeds of variation can be used for tax purposes but will continue to monitor their use.

Original consultation


A call for evidence into the use of Deeds of Variation (DoV) for tax purposes.

This consultation ran from

Consultation description

At Budget 2015 the government announced a review into the use of Deeds of Variation (DoV) for tax purposes. The government wants to work with stakeholders to review how DoV are used to ensure that they are not being abused.

We would therefore welcome views about the use and effect of DoV to gain a better understanding of them and to inform the review. The call for evidence questionnaire has been designed with the aim of understanding what role the tax advantages play when a decision is made to vary a will by a DoV.

Anyone can respond, and all responses will be considered. However HMRC would particularly welcome hearing from individuals, or professionals who may have experience of using a DoV, or those who may be considering using one.

The government is willing to meet interested groups as part of this call for evidence process. Please email if you would like to meet to discuss this issue.


Published 15 July 2015
Last updated 9 December 2015 + show all updates
  1. Summary of responses added.
  2. First published.