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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Death/personal representatives: varying devolution of estate voluntarily

Where deeds of disclaimer and/or deeds of variation are validly made whilst the assetsinvolved are still in the hands of the personal representatives then at the end of theperiod of administration the assets pass in accordance with the variation. This isnormally organised by the personal representatives. If variations are made after thepersonal representatives have distributed the assets it is for the parties involved toredistribute the assets.