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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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IHT implications of an Instrument of Variation: increased exemption

The effect of a IHTA/S142 (1) variation or disclaimer is often to give the spouse or civil partner (IHTM11032) or a charity, etc, a benefit (or larger benefit) in the deceased’s estate. Before agreeing any consequential exemption from tax

  • check that all the requirements of the exemption provisions (IHTM11000) are satisfied, and
  • consider the instructions at IHTM35091 (redirection to spouse or civil partner) and IHTM35121 (redirection to charity).

Repayment of tax

If acceptance of a variation or disclaimer will result in a repayment of tax requiring the authority of your manager, you should not notify the taxpayer that you accept it as within IHTA84/S142 (1) without the prior approval of your manager.

Notifying acceptance

You should use SL 34 to confirm that the variation is acceptable within IHTA84/S142 (1). The SL is also to be used for a disclaimer.