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HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
30 April 2026 - See all updates

CG31600P - Death and Personal Representatives: Variation of the devolution of an estate: Instruments of variation: contents

  1. CG31600
    Death and Personal Representatives: Variation of the devolution of an estate: Instruments of variation: Variations: instruments of variation: general
  2. CG31610
    Death and Personal Representatives: Variation of the devolution of an estate: Instruments of variation: Variations: instruments of variation: legal effects
  3. CG31620
    Death and Personal Representatives: Variation of the devolution of an estate: Instruments of variation: Variations: instruments of variation: will trusts
  4. CG31630
    Death and Personal Representatives: Variation of the devolution of an estate: Instruments of variation: CGT effects: if conditions satisfied
  5. CG31640
    Death and Personal Representatives: Variation of the devolution of an estate: Instruments of variation: identity of settlor
  6. CG31650
    Death and Personal Representatives: Variation of the devolution of an estate: Instruments of variation: conditions
  7. CG31660
    Death and Personal Representatives: Variation of the devolution of an estate: Instruments of variation: CGT effects: if conditions not satisfied
  8. CG31668
    Death and Personal Representatives: Variation of the devolution of an estate: Instruments of variation: documents
  9. CG31669
    Death and Personal Representatives: Variation of the devolution of an estate: Instruments of variation: technical guidance
  10. CG31680
    Death and Personal Representatives: Variation of the devolution of an estate: Instruments of variation: liaison with HMRC - Trusts and Estates IHT: local action