Wills, Trusts & Estates · Deed of Variation
Part of our wider Wills, Trusts & Estates services
Deed of Variation Solicitors
A deed of variation allows beneficiaries to redirect an inheritance after death — to reduce inheritance tax, benefit other family members, or correct an oversight in a will. It must be done within two years of the date of death.
Chester-based, acting across Cheshire, North Wales and throughout England and Wales. We confirm costs in writing before any work begins.
No obligation — talk through your options first. Costs explained clearly.
What is a deed of variation?
A deed of variation (also known as a deed of family arrangement) is a legal document that allows the beneficiaries of an estate to redirect all or part of their inheritance to someone else. Crucially, for tax purposes it is treated as if the deceased had made the gift themselves — meaning it can significantly reduce the inheritance tax payable on the estate, or on the beneficiary's own estate in the future.
Why use a deed of variation?
Reduce inheritance tax
Redirect an inheritance to a charity (which is exempt from IHT) or to the next generation, potentially saving 40% tax on the redirected amount when it would otherwise pass on your own death.
Benefit other family members
Redirect an inheritance to a family member who was not included in the will — for example, grandchildren, step-children, or a family member in financial difficulty.
Correct an oversight
Where a will fails to reflect the deceased's true intentions — perhaps because it was not updated after a change in family circumstances — a deed of variation can correct the position.
Protect means-tested benefits
Where a beneficiary is in receipt of means-tested benefits, inheriting a large sum could affect their entitlement. A deed of variation can redirect the inheritance to a trust or another family member.
Key requirements
Two-year time limit
The deed must be executed within two years of the date of death to be effective for inheritance tax and capital gains tax purposes. This is a strict deadline — we recommend taking advice as soon as possible after the estate has been valued.
Beneficiary consent
Only the beneficiaries who are giving up or redirecting their inheritance need to agree to and sign the deed. The consent of the personal representatives (executors or administrators) is also required in some circumstances.
HMRC notification
Where the variation affects the inheritance tax position of the estate, HMRC must be notified within six months of the deed being executed. We handle all HMRC notifications as part of our service.
No consideration
The variation must be made without any payment or other consideration passing between the parties. If money changes hands, the tax advantages are lost.
Deed of variation and inheritance tax planning
A deed of variation is one of the most effective post-death tax planning tools available. It can be used alongside a wider inheritance tax planning strategy — including the use of trusts and lifetime gifting. We advise on the full range of options available to you.
Find out about inheritance tax planning →Frequently Asked Questions
What is a deed of variation?
A deed of variation (also called a deed of family arrangement) is a legal document that allows the beneficiaries of an estate to redirect all or part of their inheritance to someone else. It can be used to reduce inheritance tax, benefit other family members, or correct an oversight in a will — and it is treated as if the deceased had made the gift themselves.
How long do I have to make a deed of variation?
A deed of variation must be made within two years of the date of death to be effective for inheritance tax and capital gains tax purposes. Acting promptly is important — we recommend taking advice as soon as possible after the estate has been valued.
Do all beneficiaries need to agree?
Only the beneficiaries who are giving up or redirecting their inheritance need to agree to and sign the deed. Other beneficiaries who are not affected do not need to consent. However, if the variation affects the inheritance tax position of the estate, HMRC must be notified.
Can a deed of variation save inheritance tax?
Yes — a deed of variation can be a very effective post-death tax planning tool. For example, a beneficiary who does not need the inheritance can redirect it to their children, potentially saving 40% inheritance tax on that amount when it would otherwise pass on their own death. We advise on the tax implications of any proposed variation before the deed is executed.
Can a deed of variation be used where there is no will?
Yes — a deed of variation can be used to redirect an inheritance that arises under the intestacy rules (where there is no will) as well as under a will. The same two-year time limit applies.
Need a deed of variation?
Act within two years of the date of death. Speak to a deed of variation solicitor today — costs confirmed in writing before any work begins.
No obligation — talk through your options first. Chester, Cheshire & North Wales.
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Our Team
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Nikolina Vukovic
Legal Executive — Wills, Trusts & Estates
Nikolina specialises in probate, wills, trusts and estate administration. She supports clients through what is often one of the most difficult periods of their lives — from straightforward administrations to complex estates involving property, inheritance tax and sensitive family circumstances.
Darren Steele
Senior Private Client Executive · STEP Member
Darren has worked in the legal sector since 1998 and has been a STEP member since 2011. He specialises in wills, trusts, lasting powers of attorney and probate — with particular expertise in inheritance tax planning and complex estate structuring.
Laura Kirton
Wills & Probate Solicitor · 10 Years Qualified
Laura is a qualified solicitor with ten years' post-qualification experience, specialising in wills, probate, and lasting powers of attorney. Known for her calm, methodical approach, she brings both legal expertise and genuine insight to every matter.
David Stahler
Wills, Trusts & Estates Executive
David is our first point of contact for clients enquiring about wills and estate planning. He brings a warm, personable approach to what can be a sensitive subject — and clients consistently remark on how at ease he makes them feel.