CG31522 - Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer:Variations: estate: disclaimers: checking with HMRC - Trusts and Estates IHT
If you are informed that the deed has not been considered by HMRC – Trusts and Estates IHT, and it is not clear that the deed is valid, or that the conditions in CG31940 have been met, you should consult HMRC – Trusts and Estates IHT. If you are uncertain of the legal (as opposed to CGT) effects of a disclaimer, or its validity, please consult HMRC - Trusts and Estates IHT Technical Group. The guidance at CG31420 should be followed. The addresses of the offices are:
England & Wales
HMRC - Trusts and Estates IHT Technical Group
Ferrers House
PO Box 38
Castle Meadow Road
Nottingham
NG2 1BB
Scotland & Northern Ireland
HMRC - Trusts and Estates IHT Technical Group
Queen Elizabeth House
1 Sibbald Walk
Edinburgh
EH8 8FT
You should inform them whether you have opened an enquiry or not.