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HMRC internal manual

Inheritance Tax Manual

Has a statement of intent been included?

IHTA84/S142 (1) does not apply to a variation executed on or after 1 August 2002 unless the instrument includes a statement of intent that IHTA84/S142 (1) applies.  An example of the wording that can be used is given at IHTM35028.  If a variation does not include such a statement of intent but the taxpayers nevertheless assert that IHTA84/S142 (1) applies to the variation, refer the case to Technical.

A statement of intent is not required for a disclaimer. (IHTM35162) However, because a statement of intent must be included as part of any instrument of variation (IoV) you do not have the option of treating the disclaimer as an IoV if there is any doubt whether an instrument operates wholly and validly as a disclaimer.