Form

Inheritance Tax: instrument of variation checklist (IOV2)

Use form IOV2 to work out whether a 'variation' to the will will meet all the necessary legal requirements.

• From: HM Revenue & Customs
• Published: 4 April 2014

Documents

Inheritance Tax: instrument of variation checklist (IOV2)

Ref: IOV2

PDF, 396 KB

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Details

Use this form to work out whether a ‘variation’ to the will would meet the requirements of the Inheritance Tax Act and the Taxation of Chargeable Gains Act. It applies to variations signed after 1 August 2002.

Published 4 April 2014