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HMRC internal manual

Capital Gains Manual

Death and Personal Representatives: Variation of the devolution of an estate: Instruments of variation: technical guidance

If you are informed that the instrument has not been considered by HMRC - Trusts and Estates IHT, and it is not clear that the deed is valid, or that the conditions in CG31650 have been met, you should consult HMRC - Trusts and Estates IHT.  If you are uncertain of the legal (as opposed to CGT) effects of a disclaimer, or its validity, please consult HMRC - Trusts and Estates IHT Technical, after considering the guidance in IHTM35011.  The guidance at CG31420 should be followed.  The addresses of the offices are:

England & Wales

HMRC - Trusts and Estates IHT Technical Group

PO Box 38

Castle Meadow Road



Scotland & Northern Ireland

HMRC - Trusts and Estates IHT Technical Group

Meldrum House

15 Drumsheugh Gardens



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