Varying devolution of estate: reference to a specialist office
If it becomes necessary to seek further guidance about a point of doubt or difficulty concerning the variation of the devolution of an estate please follow the rest of this paragraph.
You will need to obtain
- a copy of the will and probate
- a copy of the relevant deed or instrument of appointment, disclaimer or variation.
- If you are asking for guidance from HMRC Trusts Bootle or Edinburgh please follow the guidance at the end of TSEM.
- If you are asking for guidance from Capital Gains Technical Group or HMRC – IHT follow the guidance which is accessible on the Intranet version of the CG manual by clicking in the left hand margin.