CG31420 - Death and Personal Representatives: Variation of the devolution of an estate: Outline:Varying devolution of estate: reference to a specialist office

If it becomes necessary to seek further guidance about a point of doubt or difficulty concerning the variation of the devolution of an estate please follow the rest of this paragraph.

  • You will need to obtain
  • a copy of the will and probate

and

  • a copy of the relevant deed or instrument of appointment, disclaimer or variation.
  • If you are asking for guidance from HMRC Trusts and Estates (but not IHT) please follow the guidance in TSEM on seeking technical help.
  • If you are asking for guidance from Capital Gains Technical Group or HMRC 바카라 사이트“ Trusts and Estates IHT follow the guidance which is accessible on the Intranet version of the CG manual by clicking in the left hand margin.