IHTM12155 | Succession: Intestacy: Distributions under intestacy (Scotland): Beneficiary does not take up an entitlement under intestacy
From HM Revenue & Customs · Inheritance Tax Manual
A beneficiary cannot be forced to take a benefit under the intestacy and has the right to disclaim their interest. If the interest is disclaimed then the disclaimer is treated as a transfer of value () unless the provisions of are satisfied ().
A beneficiary may also choose to redirect a benefit using an instrument of variation ().