Has an election been made?: the six month time limit
A written notice of election should be given within six months of the date of the instrument. So it is quite in order for the variation to be made within two years of the death, and the election to made more than two years after the death, but within six months of the date of the instrument.
An election may be sent to any branch of HMRC, for example, to the Stamp Office, or HMIT. Provided it was received within the time limit, you should accept it as though it had been given in time to us.
If the taxpayer requests on extension to the six month period, or if you receive an election after the expiry of the six month limit, (IHTM35057) you should refer the case to TG.