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

HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Who should make the instrument? : introduction

The rule is that the instrument has to be made by the person(s) who immediately or prospectively benefit under the terms of the original disposition to which the item of property in question is subject on the death. The person benefiting from the variation does not have to be a party to it.

Persons entitled under foreign law to property in the IHTA84/S142 death estate (IHTM04029) can make a variation within IHTA84/S142 (1).

There are a number of specific circumstances that require detailed consideration. These are where variation is made by or affects

  • dead beneficiaries (IHTM35042)
  • limited interests (IHTM35044)
  • variation affecting interests of persons who are not parties to the instrument. (IHTM35045 to IHTM35047)