CG31522 - Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer:Variations: estate: disclaimers: checking with HMRC - Trusts and Estates IHT
If you are informed that the deed has not been considered by HMRC 바카라 사이트“ Trusts and Estates IHT, and it is not clear that the deed is valid, or that the conditions in CG31940 have been met, you should consult HMRC 바카라 사이트“ Trusts and Estates IHT. If you are uncertain of the legal (as opposed to CGT) effects of a disclaimer, or its validity, please consult HMRC - Trusts and Estates IHT Technical Group. The guidance at CG31420 should be followed. The addresses of the offices are:
England & Wales
HMRC - Trusts and Estates IHT Technical Group
Ferrers House
PO Box 38
Castle Meadow Road
Nottingham
NG2 1BB
Scotland & Northern Ireland
HMRC - Trusts and Estates IHT Technical Group
Queen Elizabeth House
1 Sibbald Walk
Edinburgh
EH8 8FT
You should inform them whether you have opened an enquiry or not.