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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Non-retrospective variations: assets already vested: legatee's office

When the information about the non-retrospective variation is received by the office dealing with the estate, that office should advise the office of the legatee that a non-retrospective variation has occurred after the assets involved have vested. In particular, the legatee’s office should be asked to ensure that if the assets had not been disposed of before the non-retrospective variation occurred the disposal by the legatee on the date of the non-retrospective variation is dealt with.