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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Variations: estate: disclaimers: checking with HMRC - IHT

If you are informed that the deed has not been considered by HMRC - IHT, and it is notclear that the deed is valid, or that the conditions in CG31940 have been met, you shouldconsult HMRC – IHT. If you are uncertain of the legal (as opposed to CGT) effects ofa disclaimer, or its validity, please consult HMRC - IHT Technical Group. The guidance atCG31420 should be followed. The addresses of the offices are:

England & Wales

HMRC - IHT Technical Group
Ferrers House
PO Box 38
Castle Meadow Road
Nottingham
NG2 1BB

Scotland & Northern Ireland

HMRC - IHT Technical Group
Meldrum House
15 Drumsheugh Gardens
Edinburgh
EH3 7UG

You should inform them whether you have opened an enquiry or not. They will if necessaryconduct any correspondence on these issues on your behalf.