Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Inheritance Tax Manual

Published guidelines: who must make the instrument

The guidelines say that the instrument must be made by the person or any of the persons who benefit, or would benefit under the dispositions of the property comprised in the deceased’s estate (IHTM04029) immediately before their death. This requirement is considered in more detail at IHTM35041.