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Official guidance

Inheritance Tax Manual

IHTM35000 · Alterations to the devolution of an estate

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IHTM35001 · Introduction
IHTM35002 · Provisions which relate to changes in the devolution of an estate
IHTM35011 · Instruments of Variation: introduction
IHTM35012 · Instruments of Variation: what you should do when you receive an IoV
IHTM35013 · Instruments of Variation: time limits
IHTM35021 · Published guidelines: introduction
IHTM35022 · Published guidelines: form of an instrument
IHTM35023 · Published guidelines: who must make the instrument
IHTM35024 · Published guidelines: time limit
IHTM35025 · Published guidelines: destination of property must be varied
IHTM35026 · Published guidelines: examples where the destination of property must be varied
IHTM35027 · Published guidelines: notice of election must be given where instrument executed before 1 August 2002
IHTM35028 · Published guidelines: Statement of Intent must be included where instrument executed on or after 1 August 2002
IHTM35029 · Published guidelines: Calculation of additional tax and form IOV2
IHTM35031 · Form IOV1: introduction
IHTM35032 · Form IOV1: when a variation can be made
IHTM35041 · Who should make the instrument? : introduction
IHTM35042 · Who should make the instrument?: dead beneficiaries
IHTM35043 · Who should make the instruments?: income between two deaths
IHTM35044 · Who should make the instrument?: limited interests
IHTM35045 · Who should make the instrument?: interests of persons not party to the instrument (England, Wales and Northern Ireland)
IHTM35046 · Who should make the instrument?: interests of persons not party to the instrument (Scotland)
IHTM35047 · Who should make the instrument?: examples where the interests of persons not party to the instrument are affected
IHTM35048 · Who should make the instrument?: women past the age of child-bearing
IHTM35051 · Has an election been made?: introduction
IHTM35052 · Has an election been made?: requirements for a valid election
IHTM35053 · Has an election been made?: form of an election
IHTM35054 · Has an election been made?: persons making the instrument
IHTM35056 · Has an election been made?: the six month time limit
IHTM35058 · Has a statement of intent been included?
IHTM35060 · Has Stamp Duty exemption been claimed?
IHTM35071 · Meaning of estate for s.142: introduction
IHTM35072 · Meaning of estate for s.142: settled property
IHTM35073 · Meaning of estate for s.142: partnerships
IHTM35081 · How many variations can be attempted?: introduction
IHTM35082 · How many variations can be attempted?: second variation affecting the same property
IHTM35083 · How many variations can be attempted?: variations affecting the different items of property
IHTM35084 · How many variations can be attempted?: special power of appointment, power of enlargement or advancement
IHTM35085 · How many variations can be attempted?: link between s.142 and s.144
IHTM35086 · How many variations can be attempted?: rectification of errors
IHTM35091 · Property redirected to the spouse or civil partner: introduction
IHTM35092 · Property redirected to the spouse or civil partner: variations and joint property
IHTM35093 · Property redirected to the spouse or civil partner: gifts back to original beneficiaries
IHTM35094 · Property redirected to the spouse or civil partner: redirection of excluded property
IHTM35095 · Property redirected to the spouse or civil partner: limited interest slightly longer than two years
IHTM35100 · Consideration brought in from outside the estate
IHTM35110 · Does the variation affect another estate?
IHTM35121 · Property redirected to a charity: redirection to a charity by an individual
IHTM35122 · Property redirected to a charity: Gift Aid relief
IHTM35123 · Property redirected to a charity: redirection to a charity by a non-qualifying body
IHTM35124 · Property redirected to a charity: requirement to notify IoV to charity
IHTM35131 · Trust created by a variation: introduction
IHTM35132 · Trust created by a variation: procedure when a trust is created
IHTM35133 · Trust created by a variation: short term interests disregarded
IHTM35134 · Trust created by a variation: distribution before the end of the short term interest
IHTM35140 · Procedure on completing form IOV1
IHTM35151 · IHT implications of an Instrument of Variation: effect of coming within s.142
IHTM35152 · IHT implications of an Instrument of Variation: increased exemption
IHTM35153 · IHT implications of an Instrument of Variation: increased tax as result of instrument executed before 1 August 2002
IHTM35154 · IHT implications of an Instrument of Variation: effect of not coming within s.142
IHTM35155 · IHT implications of an Instrument of Variation: excepted estates
IHTM35156 · IHT implications of an Instrument of Variation: increased tax as result of instrument executed on or after 1 August 2002
IHTM35161 · Disclaimers: introduction
IHTM35162 · Disclaimers: IHT requirements
IHTM35163 · Disclaimers: what you should do when you receive a disclaimer
IHTM35164 · Disclaimers: dead beneficiaries
IHTM35165 · Disclaimers: interests in settled property
IHTM35166 · Disclaimers: class-closing rules
IHTM35171 · Compliance with a testator's request: introduction
IHTM35172 · Compliance with a testator's request: what you should do if you are notified of a transfer
IHTM35173 · Compliance with a testator's request: transfers of land and to charity
IHTM35181 · Distribution from a relevant property trust settled by will: introduction
IHTM35182 · Distribution from a relevant property trust settled by Will: when s.144 applies
IHTM35183 · Distribution from a relevant property trust settled by Will: what you should do if you receive a deed of appointment
IHTM35184 · Distribution from a relevant property trust settled by Will: IHT implications
IHTM35190 · Surviving spouse or civil partner elects to take a lump sum on intestacy (England and Wales)
IHTM35201 · Orders under the Inheritance (Provision for Family and Dependants Act) 1975: introduction
IHTM35202 · Orders under the Inheritance (Provision for Family and Dependants Act) 1975: orders under s.2
IHTM35203 · Orders under the Inheritance (Provision for Family and Dependants Act) 1975: orders under ss. 8 & 9 I(PFD)A 1975
IHTM35204 · Orders under the Inheritance (Provision for Family and Dependants Act) 1975: orders under s.10 I(PFD)A 1975
IHTM35205 · Orders under the Inheritance (Provision for Family and Dependants Act) 1975: example of an order under s.10
IHTM35206 · Orders under the Inheritance (Provision for Family and Dependants Act) 1975: orders staying or dismissing proceedings
IHTM35207 · Orders under the Inheritance (Provision for Family and Dependants Act) 1975: claims settled without a Court Order
IHTM35208 · Orders under the Inheritance (Provision for Family and Dependants Act) 1975: settled property
IHTM35211 · Legitim: introduction
IHTM35212 · Provisions relating to Legitim: the basic rule in s.147
IHTM35213 · Provisions relating to Legitim: alternative to the basic rule
IHTM35214 · Provisions relating to Legitim: what is an appropriate case?
IHTM35215 · Provisions relating to Legitim: notice of election
IHTM35216 · Provisions relating to Legitim: action on receipt of an election
IHTM35217 · Provisions relating to Legitim: writing to those entitled to claim legitim
IHTM35218 · Provisions relating to Legitim: future claims to tax
IHTM35219 · Provisions relating to Legitim: IHT consequences of an election under s.147(4)
IHTM35220 · Provisions relating to Legitim: example of the consequences of an election under s.147(4)
IHTM35231 · the Inheritance (Provision for Family and Dependants Act) 1975: introduction
IHTM35232 · the Inheritance (Provision for Family and Dependants Act) 1975: persons who may apply
IHTM35233 · the Inheritance (Provision for Family and Dependants Act) 1975: orders the Court can make
IHTM35234 · the Inheritance (Provision for Family and Dependants Act) 1975: net estate for I(PFD)A 1975 purposes
IHTM35055 · Has an election been made?: personal representatives
IHTM35057 · Has an election been made?: late elections

Alterations to the devolution of an estate: contents
Has an election been made?: late elections

IHTM35057 | Has an election been made?: late elections

From HM Revenue & Customs · Inheritance Tax Manual

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