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 Trusts Technical, and it is not clear that the deed is valid, or that the conditions in CG31940 have been met, you should consult Trusts Technical. If you are uncertain of the legal (as opposed to CGT) effects of a disclaimer, or its validity, please consult Trusts Technical. The guidance at CG31400 should be followed.

You should inform them whether you have opened an enquiry or not.