CG31669 | Death and personal representatives: variation of the devolution of an estate: instruments of variation: technical guidance

If you are informed that the instrument has not been considered by HMRC - Trusts and Estates IHT, and it is not clear that the deed is valid, or that the conditions in CG31650 have been met, you should consult HMRC - 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, after considering the guidance in IHTM35011. The guidance at CG31400 should be followed. The addresses of the offices are:

HMRC - Trusts and Estates IHT Technical Group

PO Box 38

Castle Meadow Road

Nottingham

NG2 1BB

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. They will if necessary conduct any correspondence on these issues on your behalf.