Personal tax – form

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.

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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.