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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Succession: Wills: Revocation of a Will: Introduction

There are a number of ways in which a whole Will can be revoked:

A Will can be partially revoked (IHTM12075) by divorce or dissolution of a marriage or civil partnership.

In Scotland, a Will which makes no provision for the children of the testator is presumed to be revoked by the subsequent birth of a child. The law assumes that the testator would not have wished a Will which made no provision for a later-born child to be given effect to. This applies equally where the deceased has died so soon after the birth that they had no opportunity to make a new Will, or where a considerable period of time has elapsed.