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HMRC internal manual

Inheritance Tax Manual

IHT implications of an Instrument of Variation: excepted estates

Where a variation is effected on or after 1 August 2002, it is no longer necessary to send us the instrument unless it contains a valid statement of intent (IHTM35058) and it results in additional inheritance tax being payable.  So where we receive an instrument of variation (IoV) in an excepted estate (IHTM06011) we will return it with a covering letter explaining the new provisions.