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HMRC internal manual

Inheritance Tax Manual

Property redirected to a charity: redirection to a charity by an individual

Many beneficiaries may feel that they would like to recognise organisations that have helped the deceased or cared for them in the period prior to death.  Using a variation to achieve that aim has the benefit of an IHT saving where the organisation qualifies for charity relief.  Where an instrument of variation (IoV) satisfies the provisions of IHTA84/S142 you should allow exemption (IHTM11101) for bequest to qualifying charities in the normal way.