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HMRC internal manual

Trusts, Settlements and Estates Manual

Legal background to trusts and estates: Inheritance (Provision for Family and Dependants) Act 1975

Dependants of the deceased may consider that the deceased has made inadequate provision for them under the will. In England and Wales they are able to ask the court under the terms of the Inheritance (Provision for Family and Dependants) Act 1975 to alter the terms of the will to make adequate provision for them.

There is some guidance in CG30280. External customers can find this guidance at www.hmrc.gov.uk/manuals/cgmanual/CG30280.htm.