CG31420 - Death and Personal Representatives: Variation of the devolution of an estate: Outline:Varying devolution of estate: reference to a specialist office

If it becomes necessary to seek further guidance about a point of doubt or difficulty concerning the variation of the devolution of an estate please follow the rest of this paragraph.

• You will need to obtain

• a copy of the will and probate

and

• a copy of the relevant deed or instrument of appointment, disclaimer or variation.

• If you are asking for guidance from HMRC Trusts and Estates (but not IHT) please follow the guidance in TSEM on seeking technical help.
• If you are asking for guidance from Capital Gains Technical Group or HMRC – Trusts and Estates IHT follow the guidance which is accessible on the Intranet version of the CG manual by clicking in the left hand margin.