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.