CG31520 - Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer: Variations: estate: disclaimers: documents

HMRC’s policy with regard to trust deeds is set out in TSEM1705.

Exceptionally in an enquiry case you may consider it appropriate to call for an instrument of disclaimer to check

• that it has been validly made and
• that the conditions set out in CG31490 have been complied with.

In some cases HMRC - IHT may have checked these points for their purposes. So the first step, following the principles of CG30300, is to find out whether they have considered the deed, and what their conclusions were. If so then your treatment of the deed should be the same as theirs, unless you consider that not all relevant facts were available to them.