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HMRC internal manual

Inheritance Tax Manual

Procedure on completing form IOV1

When you have completed form IOV1, and provided you are authorised to do so, if all the boxes in part A are ticked ‘Yes’ and all the boxes in part B are ticked ‘No’, you may accept that the instrument falls within IHTA84/S142(1).  You should go on to consider the actions listed in part C, taking those that are appropriate to the circumstances.  You should stamp your name in the box on the form and file the form on the papers for future reference.

You should note the will, in red, that the appropriate part that an instrument of variation (IoV) has been accepted as within IHTA84/S142.  The IHT consequences should be detailed (if not already listed on form IOV1) and the note initialled and dated.


  • the answers are not as above, or
  • you are not authorised to accept IoVs, or
  • you are unsure about the effect and consequences of the IoV,

you should refer the case for advice/authorisation. The instructions starting at IHTM35151 tell you about the impact of IHTA84/S142 on an estate.