Inheritance Tax: instrument of variation checklist (IOV2)
Use form IOV2 to work out whether a 'variation' to the will will meet all the necessary legal requirements.
Use this form to work out whether a ‘variation’ to the will would meet the requirements of the Inheritance Tax Act and the Taxation of Chargeable Gains Act. It applies to variations signed after 1 August 2002.
Email HMRC to ask for this form in Welsh (Cymraeg).
Published 4 April 2014