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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Published guidelines: time limit

An Instrument of Variation (IoV) must be made within two years of the date of death; the period of two years includes the anniversary of the death. This means that all parties to the variation must have signed the document within the two-year period. There is no discretion about this. If an IoV is executed after this time, it cannot satisfy the conditions of IHTA84/S142. However, it is not essential that a grant of representation has been extracted (IHTM35032) before the (intending) personal representatives are party to an instrument or election.