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HMRC internal manual

Inheritance Tax Manual

Has an election been made?: introduction

IHTA84/S142 (1) does not apply to a variation executed before 1 August 2002 unless there is a valid election under IHTA84/S142 (2). An election is not required for a disclaimer. (IHTM35162) If there is any doubt whether an instrument operates wholly and validly as a disclaimer (for example, where there may have been prior acceptance by the beneficiary, or whether an instrument is expressed to operate as far as possible as a disclaimer and otherwise as a variation) you should call for an election.