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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Succession: The incidence of debts and legacies: acceptance of liability to pay debts

The testator may give a legacy to a beneficiary on the condition that the beneficiary pays all the debts. The legatee can disclaim the legacy but if they accept it, they are responsible for paying all the debts even if these are more than the value of the legacy they have been given.