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Can a Will Be Changed After Death? Deed of Variation

· 13 min

Helen, 68, inherited her husband David's entire £850,000 estate when he died in March 2024. The will made perfect sense when David wrote it 15 years ago—they'd always planned Helen would inherit everything.

But now Helen's own estate exceeds £1 million, meaning her two children would face an inheritance tax bill of over £280,000 when she dies.

Helen's solicitor explained she had a two-year window to execute a "deed of variation"—essentially rewriting David's will to pass £325,000 directly to the children, saving the family £130,000 in tax. Helen had never heard of a deed of variation.

Like many UK adults, she assumed a will was set in stone once someone died. By acting within the two-year deadline, Helen's family saved more than most people earn in four years—all through a legal document that cost £850 in solicitor fees.

This guide explains exactly how deeds of variation work, who can use them, the strict legal requirements, tax benefits, costs, and real-world scenarios where they save families money and prevent disputes.

Table of Contents

What Is a Deed of Variation? (The Basics)

A deed of variation is a legal document that allows beneficiaries to redirect or change their inheritance after someone has died. Also called a deed of family arrangement, it's governed by Section 142 of the Inheritance Tax Act 1984.

The key principle is powerful: HMRC "reads back" the variation as if the deceased had made the change themselves.

This means you can redirect inheritance to different beneficiaries, create trusts, add missing beneficiaries, or optimize tax efficiency—and HMRC treats it as if those changes were in the original will. For tax purposes, the gift comes from the deceased, not from you.

But there's a strict deadline. You must execute the deed within two years of the date of death to qualify for tax benefits.

What a deed of variation can do:

  • Redirect your inheritance to children, grandchildren, or other beneficiaries
  • Create trusts for vulnerable beneficiaries
  • Add beneficiaries the will didn't mention
  • Utilize unused inheritance tax allowances
  • Skip a generation to reduce future tax liability
  • Make charitable donations from the estate

What it cannot do:

  • Be executed after the 2-year deadline (for tax purposes)
  • Override beneficiaries who refuse to sign
  • Bring back assets you've already distributed and spent
  • Avoid estate debts or creditor claims

When Robert died in 2023, his will left his £600,000 estate equally to his three children: Emma, James, and Sophie. Sophie, a successful surgeon, didn't need the inheritance and wanted her share to go directly to her two university-aged children for housing deposits.

Within 18 months of Robert's death, all three siblings signed a deed of variation redirecting Sophie's £200,000 share to her children. For tax purposes, HMRC treated the gift as if it came directly from Robert (Sophie's father), not from Sophie—avoiding a potential 7-year gift rule complication and utilizing Robert's unused nil rate band.

According to recent HMRC statistics, over 37,000 estates will face inheritance tax bills by 2027, making deeds of variation an increasingly valuable planning tool for families.

Why Would You Use a Deed of Variation? (7 Common Reasons)

Families execute deeds of variation for practical reasons that go beyond just tax planning. Here are the most common scenarios.

1. Inheritance Tax Efficiency

This is the most common reason. By redirecting assets, you can utilize unused allowances like the nil rate band (£325,000) or residence nil rate band (£175,000).

When 72-year-old Margaret inherited her husband's £600,000 estate, she already had her own assets of £700,000. With a combined estate of £1.3 million, her children faced an inheritance tax bill exceeding £200,000 on Margaret's eventual death.

By executing a deed of variation to redirect £325,000 to a discretionary trust, Margaret utilized her late husband's unused nil rate band, immediately saving her estate £130,000 (£325,000 × 40%)—all with a legal document that cost £950.

2. Charitable Donations

Gifts to charity are inheritance tax-exempt. Better still, donating 10% or more of your estate reduces the IHT rate from 40% to 36% on the remaining estate.

James redirected £50,000 of his £180,000 inheritance to Cancer Research UK through a deed of variation. Not only did the charity receive the full amount tax-free, but the gesture reduced the overall estate's tax bill by making better use of charitable relief provisions.

3. Correcting Outdated Wills

Many wills were written before grandchildren were born or before family circumstances changed dramatically.

When Michael died in 2024, his 20-year-old will didn't mention his five grandchildren—they simply didn't exist when he wrote it. His three adult children executed a deed of variation redirecting portions of their inheritance to Michael's grandchildren, honouring what they believed he would have wanted.

4. Equalizing Inheritance

Property values fluctuate. What seemed fair 10 years ago might not be fair today.

Sarah's father left his house to her brother (valued at £400,000 when the will was written) and £200,000 cash to Sarah. By the time he died, the house was worth £550,000. Both siblings agreed this wasn't the equal split their father intended, so they executed a deed of variation to equalize the inheritance.

5. Avoiding Family Disputes

Contentious probate cases cost £10,000-£50,000+ in legal fees. A deed of variation costs £500-£1,500. The math is compelling.

Instead of fighting in court over what they felt was an unfair will, the Davies family negotiated a deed of variation that everyone could accept. Total cost: £1,200. Estimated court battle cost: £35,000.

6. Providing for Vulnerable Beneficiaries

Direct inheritance can affect means-tested benefits. Redirecting assets into a discretionary trust protects both the inheritance and the benefits.

When David's adult son received a diagnosis of early-onset dementia, the family executed a deed of variation redirecting his inheritance into a discretionary trust managed by his siblings, preserving his eligibility for state benefits while ensuring he'd be cared for.

7. Fixing Ambiguities or Mistakes

Sometimes wills contain unclear language or drafting errors, and all beneficiaries agree on what the deceased "really meant."

A deed of variation provides a quick resolution without probate court involvement, saving time and money while honouring the deceased's actual intentions.

Only the beneficiaries who would "lose out" from the variation have the legal authority to execute it. You cannot vary someone else's inheritance without their consent.

All affected beneficiaries must agree—even one refusal blocks the entire deed.

This is absolute. If your brother refuses to sign a deed of variation that redirects his share to your children, you cannot proceed. His consent is mandatory, no matter how much other family members want the variation.

Special cases requiring court approval:

Minors: A parent cannot sign on behalf of a child. If the variation affects anyone under 18, you'll need approval from the Court of Protection. This adds £1,000-£3,000+ in costs and several weeks to the process.

Unborn beneficiaries: Court approval is required if the variation affects children not yet born.

Mental incapacity: If a beneficiary lacks mental capacity to understand the variation, you'll need a Court of Protection application.

Executors: Cannot vary the will themselves unless they're also beneficiaries. Their role is to administer the estate as directed, not change it.

No consent needed from:

  • Beneficiaries who gain from the variation
  • Executors (unless they're also beneficiaries)
  • HMRC (though notification may be required)

When Thomas died, his will left £400,000 equally to his four adult children. Three siblings agreed to vary the will to include their elderly aunt (Thomas's sister) who'd been his carer for years but wasn't mentioned.

However, one sibling—Philip—refused to participate.

Despite three out of four agreeing, the deed of variation could not proceed without Philip's signature. The family ultimately negotiated a smaller voluntary gift to the aunt instead, though this didn't carry the same tax benefits.

The 2-Year Rule: Timing and Deadlines

The golden rule: your deed of variation must be executed within two years of the date of death—not the date of probate, not the date of the will reading, but the actual date of death.

If someone died on 15 March 2024, your deadline is 14 March 2026. Not 15 March 2026. Not "roughly two years." Exactly two years from death.

This deadline exists because HMRC's "read back" provision under Section 142 of the Inheritance Tax Act 1984 only applies within this window. Miss it by a single day, and the tax benefits disappear.

What happens if you miss the deadline:

The variation may still be valid for redistributing assets among beneficiaries who agree. But you lose all inheritance tax and capital gains tax benefits.

Any gifts are treated as coming from you, not the deceased. This means the 7-year gift rule applies—if you die within seven years of making the gift, it counts toward your estate for inheritance tax purposes.

Anna's father died on 10 January 2023. She spent months grieving and didn't think about inheritance tax planning until late 2024. By the time she consulted a solicitor in December 2024 and learned a deed of variation could save £85,000, she had only six weeks to work with.

Six weeks to get all beneficiaries to agree, obtain estate valuations, draft the deed, and execute it.

She missed the 9 January 2025 deadline by three days.

That three-day delay cost her family £85,000—the deed was still valid for redistributing assets, but HMRC treated Anna's gift to her children as coming from her, not her father.

Practical timing advice:

Don't wait until month 23. Allow time for negotiations, valuations, solicitor drafting, and unexpected delays.

Start discussions within the first 6-12 months if you're considering a variation. You can execute the deed before probate is granted, but you should wait for a full estate valuation to understand the tax implications.

If your variation increases inheritance tax liability, you must notify HMRC within 6 months of execution. Missing this notification deadline can result in penalties and interest charges.

Remember: once signed, a deed of variation is irrevocable. You cannot undo it, even if circumstances change dramatically.

How Does a Deed of Variation Affect Inheritance Tax?

This is where deeds of variation become genuinely powerful. Under Section 142 of the Inheritance Tax Act 1984, HMRC treats the variation as if the deceased made it themselves.

The current nil rate band is £325,000, and the residence nil rate band is £175,000 (when you pass your main residence to direct descendants). These thresholds have been frozen until April 2030. For a comprehensive explanation of how inheritance tax works, see our complete guide to UK inheritance tax.

For married couples and civil partners, you can combine allowances. Up to £1 million can pass tax-free (£325,000 + £175,000 × 2) if both allowances are fully utilized.

Above these thresholds, inheritance tax is charged at 40% on the excess. If you donate 10% or more to charity, the rate reduces to 36%.

The critical technical requirement:

Your deed must include this specific wording: "The parties to this variation intend that the provisions of section 142(1) Inheritance Tax Act 1984 and section 62(6) Taxation of Chargeable Gains Act 1992 shall apply."

Without this statement, HMRC won't recognize the tax benefits, even if everything else is perfect.

Real tax calculation example:

Alice, 65, inherited £250,000 from her mother. Alice and her civil partner already have a combined estate of £1.2 million, which exceeds their available nil rate band and residence nil rate band.

Without deed of variation:

  • Alice receives £250,000, increasing her estate to £1.45 million
  • When Alice dies, IHT on the additional £250,000 = £100,000 (40%)
  • Net to grandchildren: £150,000

With deed of variation:

  • Alice executes deed redirecting inheritance directly to her daughter
  • Utilizes Alice's mother's unused nil rate band
  • When Alice dies, her estate remains £1.2 million
  • Net to grandchildren: £250,000
  • Tax saved: £100,000

All for a deed that cost £750 in solicitor fees.

Tax calculations and examples in this article are illustrative and based on current tax rates and allowances (2024/25 tax year). Tax laws change regularly, and individual circumstances vary. Always seek professional tax advice before executing a deed of variation for tax purposes.

Here's another scenario showing how powerful this can be:

Estate Scenario IHT Threshold Taxable Amount IHT @ 40% Net Inheritance
£850,000 estate before variation £500,000 £350,000 £140,000 £710,000
After variation to skip generation £500,000 £0 £0 £850,000
Tax Saved — — £140,000 —

Step-by-Step: How to Execute a Deed of Variation

If you're considering a deed of variation, here's the practical process from start to finish.

Step 1: Assess Whether a Deed of Variation Is Appropriate

Identify the problem you're solving. Is it tax inefficiency? Unfair distribution? Missing beneficiaries? Calculate potential tax savings with professional advice.

Consider whether all beneficiaries will agree. If one person is likely to refuse, a deed of variation isn't viable.

Step 2: Consult a Solicitor

For estates over £500,000, multiple beneficiaries, tax planning, or property involved, a solicitor is strongly recommended.

For simple variations where all parties agree and there's no tax complexity, you might manage without one—but the risk of errors is high.

Get the estate valuation completed first. You need to know exactly what you're working with before planning variations.

Step 3: Obtain Agreement from All Affected Beneficiaries

Draft a proposal explaining the changes. Address concerns and questions honestly. Confirm everyone understands they're giving up something.

Document agreement in principle before incurring legal costs. There's no point paying a solicitor £800 to draft a deed if your brother hasn't actually agreed yet.

Step 4: Draft the Deed of Variation

The deed must be in writing. While it doesn't technically have to be a formal deed, using proper legal format is strongly recommended to avoid challenges.

Include the required HMRC statement for tax purposes (the Section 142/62 wording mentioned earlier).

Specify exactly what's being varied. Quote the original will clause and state precisely how you're changing it.

Name all affected beneficiaries clearly.

Step 5: Execute the Deed

All affected beneficiaries must sign. Witness the signatures (good practice, though not always legally required).

If minors or incapacitated persons are affected, obtain Court of Protection approval before execution.

Step 6: Notify HMRC (If Required)

You only need to notify HMRC if the variation increases the inheritance tax payable on the estate.

The deadline is within 6 months of executing the deed. Include a copy with the estate's inheritance tax forms.

Step 7: Update Estate Records

Provide a copy to the executors so they can distribute the estate according to the variation. Retain copies for all beneficiaries' records.

Realistic timeline:

  • Weeks 1-4: Assess, obtain valuations, consult solicitor
  • Weeks 5-8: Draft deed, circulate to beneficiaries, negotiate
  • Weeks 9-10: Finalize, sign, execute
  • Week 11: Notify HMRC if required

Total: 10-12 weeks for straightforward cases. Complex cases involving trusts, court approval, or difficult negotiations can take 4-6 months.

How Much Does a Deed of Variation Cost?

Typical solicitor fees for a straightforward deed of variation range from £500 to £1,250 plus VAT.

Simple variations with one or two beneficiaries and basic redistribution might cost as little as £400.

Complex variations involving multiple beneficiaries, detailed tax advice, or trust creation can cost £1,500-£2,000 or more.

Farewill's partner law firm charges £600 plus VAT for their deed of variation service.

Factors affecting cost:

  • Estate complexity: Simple cash distributions cost less than property or business asset variations
  • Number of beneficiaries: More parties mean more negotiation and complexity
  • Tax advice required: If you need detailed inheritance tax calculations and planning
  • Court approval needed: Add £1,000-£3,000+ if minors or incapacitated persons are involved
  • Property valuations: Required if property is being redirected
  • Trust creation: Setting up trusts as part of the variation increases costs

DIY risk:

Technically, you can draft a deed of variation yourself. But errors can be catastrophically expensive.

Forget the HMRC statement? You lose all tax benefits. Miss a required signature? The deed is invalid. Misunderstand who needs to sign? Years of potential legal challenges.

For most estates, professional help is worth it.

ROI perspective:

James paid £1,150 (including VAT) for a solicitor to draft a deed of variation that redirected £200,000 of his inheritance to his three children. The variation saved his estate an estimated £80,000 in future inheritance tax.

Cost: £1,150. Benefit: £80,000. Return: 6,900%.

Service Level Cost Range Best For
Simple deed (online/basic solicitor) £400-£600 + VAT Straightforward redistributions, all parties agree, no tax complexity
Standard solicitor deed £500-£1,250 + VAT Most deeds, tax planning, estates over £325,000
Complex deed £1,500-£2,000+ Multiple beneficiaries, trusts, detailed tax advice
Court approval (additional) £1,000-£3,000+ Minors, incapacitated beneficiaries

When you compare solicitor fees to potential tax savings of £50,000, £100,000, or even £140,000, the cost becomes immaterial.

Common Deed of Variation Mistakes (and How to Avoid Them)

Even with the best intentions, families make costly errors. Here are the most common mistakes.

Mistake 1: Missing the 2-Year Deadline

This is the most expensive error. Procrastination, family disagreements, or waiting for probate to complete can eat up months.

How to avoid: Start discussions within 6 months of death. Set an internal deadline of 18 months to give yourself buffer time. Don't assume "we still have time"—unexpected delays happen.

Mistake 2: Forgetting the HMRC Statement

Your deed must include the specific wording about Section 142 IHTA 1984 and Section 62(6) TCGA 1992. Without it, the variation is valid for redistributing assets, but you lose all tax benefits.

How to avoid: Use a solicitor's template or ensure the statement is prominently included in your deed.

Mistake 3: Not Getting All Required Signatures

Some families assume a parent can sign for a child, or they forget that one beneficiary who lives abroad needs to sign too.

How to avoid: List all affected beneficiaries before drafting. Obtain court approval for minors or incapacitated persons. Track down every person who needs to sign before executing.

Mistake 4: Distributing Assets Before Executing the Deed

You cannot vary what's already been distributed and spent. If a beneficiary receives their £50,000 inheritance and buys a car, you can't execute a deed varying that £50,000.

How to avoid: Execute the deed before the estate distribution. Instruct executors to delay distribution until the variation is finalized.

Mistake 5: Assuming Verbal Agreement Is Enough

Families often agree in principle around the dinner table, then never formalize it in writing.

How to avoid: Put everything in writing. Execute properly with signatures. Verbal agreements have no legal effect and provide no tax benefits.

Mistake 6: Not Notifying HMRC When Required

If your variation increases inheritance tax liability, you must notify HMRC within 6 months of execution.

How to avoid: Clarify with your solicitor whether notification is required. Include it in their scope of work. Set a reminder for the 6-month deadline.

Mistake 7: Using a Deed of Variation to Avoid Creditors

Trying to redirect assets to avoid estate debts is potentially fraudulent and can be challenged by creditors.

How to avoid: Ensure all estate debts are paid before varying. Be transparent about the estate's financial position.

Real-world example:

The Fletcher family agreed in December 2023 to vary their father's will, which had been probated in January 2023 (death in November 2022). They had verbal agreement from all five siblings but didn't draft the formal deed until March 2024.

One sibling changed their mind in April 2024.

Without a signed deed, the variation never happened—and they'd missed the November 2024 deadline by the time they tried to negotiate again. The family lost the opportunity to save £62,000 in inheritance tax because they relied on verbal agreement instead of executing the deed promptly.

Can a Deed of Variation Be Challenged?

Once signed by all parties, deeds of variation are irrevocable. You cannot undo them or change your mind, even if circumstances change dramatically.

But they can potentially be challenged in court under certain circumstances.

Grounds for challenge:

Undue influence: A beneficiary was pressured, coerced, or manipulated into signing. This is the most common ground for challenge.

Lack of capacity: The signatory didn't understand what they were doing—perhaps due to age, illness, or mental impairment.

Fraud or misrepresentation: False information was provided to obtain signatures. For example, telling someone the variation would save £10,000 when it actually cost them £50,000.

Improper execution: Formal legal requirements weren't met, such as required signatures missing.

Creditor challenges: Attempting to avoid estate debts through variation.

Time limits for challenges:

Unlike will challenges (which must generally be brought within 6 months of probate), there's no fixed deadline for challenging deeds of variation. However, challenges must be brought within a "reasonable time"—courts are less sympathetic to challenges years after execution.

How common are challenges?

Rare. Because all parties voluntarily agree to the variation, and everyone typically receives independent legal advice, the grounds for challenge seldom exist.

How to protect against challenges:

  • Ensure all beneficiaries receive independent legal advice
  • Document everyone's understanding and motivations in writing
  • Confirm voluntary participation explicitly
  • Execute properly with witnesses
  • Avoid pressure tactics or rushed signatures
  • Allow time for beneficiaries to consider the variation

Courts will uphold variations where all parties genuinely understood and freely agreed to the changes.

Real example:

In 2019, elderly widow Marjorie signed a deed of variation redirecting her late husband's £300,000 estate to her stepson instead of equally to both her stepson and biological daughter.

The daughter challenged the deed two years later, claiming her stepbrother had pressured Marjorie (who had early dementia) into signing.

The court reviewed medical evidence of Marjorie's capacity at the time, the solicitor's attendance notes, and witness statements. Ultimately, the deed was upheld because Marjorie had received independent legal advice and her solicitor confirmed she understood the variation's effect.

The case cost both sides over £25,000 in legal fees—far more than the original deed cost to execute.

Deed of Variation vs. Other Options

A deed of variation isn't the only way to address inheritance issues. Here's how it compares to alternatives.

Option When to Use Advantages Disadvantages
Deed of Variation Within 2 years of death; tax planning; all beneficiaries agree Tax benefits; HMRC "reads back"; flexible; you control destination 2-year deadline; all must agree; irrevocable
Disclaim Inheritance Don't want inheritance; willing to let it pass under intestacy rules Simple; no agreement from others needed; quick No control over who receives it; may not be tax efficient; gift passes under intestacy rules
Informal Family Agreement Simple redistribution; no tax planning needed Free; flexible; no legal formalities No tax benefits; not legally binding; can be revoked; no HMRC recognition
Lifetime Gift (before death) Person still alive; proactive planning No time limits; can see beneficiaries benefit; can be part of broader estate plan Subject to 7-year rule; potential IHT if donor dies within 7 years; cannot help after death
Will Contest Will invalid due to fraud, undue influence, lack of capacity Can overturn genuinely invalid will; legal remedy for wrongdoing Expensive (£10,000-£50,000+); time-consuming (12-24 months); uncertain outcome; destroys family relationships
Deed of Disclaimer Don't want inheritance at all; happy for it to pass to next beneficiary in line Simple; no negotiation required; clear legal effect Cannot choose alternative beneficiary; inflexible

When to choose each option:

Deed of variation: Best for tax planning, redirecting to specific beneficiaries, utilizing unused allowances, and when you're within the 2-year window.

Disclaimer: Best when you simply don't want the inheritance and don't care who gets it instead. It passes to whoever would inherit if you'd died before the deceased.

Informal agreement: Only appropriate for very simple redistributions with no tax implications. Since it has no legal effect, it's rarely the best choice.

Will contest: Only when the will is actually invalid or fraudulent—not just unfair or unexpected. Legal action should be the last resort.

Specific example:

When Sarah inherited £150,000 from her aunt but wanted it to go to her cousin instead, she had two options:

She could disclaim her inheritance, which would pass to other relatives under intestacy rules—not necessarily her cousin.

Or she could execute a deed of variation redirecting it specifically to her cousin.

She chose the deed of variation because it gave her control over the destination and provided tax benefits by utilizing her aunt's unused nil rate band.

Don't Put Your Family Through This

A deed of variation offers a second chance to get things right—redirecting inheritance fairly, efficiently, and in a way that truly serves your family's needs. But that second chance comes with a strict two-year deadline and requires unanimous agreement from all affected beneficiaries.

Frequently Asked Questions

Can a will be changed after someone has died?

Yes, a will can be changed after death using a deed of variation (also called a deed of family arrangement). All affected beneficiaries must agree to the changes, and the deed must be executed within two years of death to qualify for tax benefits under Section 142 of the Inheritance Tax Act 1984. The variation allows beneficiaries to redirect their inheritance to other people or into trusts.

What is the 2-year rule for deed of variation?

A deed of variation must be signed and finalized within two years of the deceased's death to be effective for inheritance tax and capital gains tax purposes. Missing this deadline means you lose the valuable tax benefits, though the variation may still be valid for redistributing the estate among beneficiaries. The countdown starts from the date of death, not the date of probate or will reading.

Do all beneficiaries have to agree to a deed of variation?

Yes, all beneficiaries who would lose out because of the variation must agree and sign the deed. If the variation affects minors or unborn beneficiaries, you'll likely need court approval, as a parent cannot simply sign on behalf of a child. Even one beneficiary refusing to sign will block the entire deed of variation.

How much does a deed of variation cost in the UK?

A straightforward deed of variation typically costs £500-£1,250 plus VAT for solicitor fees. Simple variations may cost as little as £400, while complex cases involving multiple beneficiaries or tax advice can cost £1,500-£2,000 or more. Farewill's partner law firm charges £600 plus VAT. When you compare these costs to potential tax savings of £50,000 or more, professional advice represents exceptional value.

Can a deed of variation reduce inheritance tax?

Yes, a deed of variation can significantly reduce inheritance tax by redirecting assets to make better use of allowances like the nil rate band (£325,000) or residence nil rate band (£175,000). HMRC treats the redirected gift as if it came directly from the deceased, potentially saving estates tens or even hundreds of thousands in tax. For example, redirecting £325,000 to utilize an unused nil rate band saves £130,000 in inheritance tax (40% of £325,000).

What happens if you don't notify HMRC about a deed of variation?

You must send a copy of the deed of variation to HMRC within 6 months of making it if there's more inheritance tax to pay. Failing to notify HMRC when required could result in penalties, interest charges, and loss of tax benefits. However, you only need to notify HMRC if the variation changes the IHT payable—not all variations require notification.

Can a deed of variation be challenged or revoked?

Once signed by all parties, a deed of variation cannot be revoked—it's permanent. However, it can potentially be challenged in court if there was undue influence, lack of capacity, fraud, or if proper legal formalities weren't followed. Such challenges are rare but possible, typically within a reasonable time after execution. Courts will uphold variations where all parties understood and freely agreed to the changes.

Key takeaways:

  • Act within 2 years: The clock starts ticking from the date of death—start discussions within 6-12 months to avoid last-minute pressure
  • Ensure unanimous agreement: All affected beneficiaries must sign; one refusal blocks the entire deed
  • Include the tax statement: Required wording ensures HMRC recognizes the deed for tax purposes under Section 142 IHTA 1984
  • Calculate the savings: An £850 deed can save £100,000+ in inheritance tax—seek professional advice for estates over £325,000
  • Don't distribute first: Execute the deed before distributing estate assets to beneficiaries

Losing someone you love is difficult enough without navigating complex inheritance tax rules and family negotiations under a ticking deadline.

The families who need deeds of variation are often the same families whose wills were written years ago and never updated to reflect changing circumstances, tax laws, or family structures. Helen's story at the beginning of this article is a perfect example—a will written 15 years ago that no longer made tax sense.

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Legal Disclaimer: This article provides general information about UK deeds of variation and does not constitute legal advice. For advice specific to your individual situation, please consult a qualified solicitor. WUHLD's online will service is suitable for straightforward UK estates; complex situations may require professional legal advice.

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