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HMRC internal manual

Capital Gains Manual

Death and Personal Representatives: Variation of the devolution of an estate: Instruments of variation: Variations: instruments of variation: will trusts

An instrument of variation may be used

  • to vary the terms of a trust created by the will without varying the assets passing from the estate to the trustees
  • to create a trust that was not in the will
  • to delete a trust that was in the will


  • to alter the assets passing to a trust created by the will.

For cases where the first point above applies the instrument of variation should be dealt with under CG37886. For cases where the other points apply the guidance in paragraphs CG31630+ should be followed.