Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Death/personal representatives: varying devolution of estate voluntarily

If a deed of disclaimer is used the legatee simply gives up the right to receive the bequest. The assets covered by that bequest then have to be dealt with in accordance with the remaining terms of the will or of the rules on intestacies.