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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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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.