Reviewed by Daniel Andrews, Partner · Cramp & Mullaney LLP · October 2026 · 6-minute read
In short: a deed of variation lets beneficiaries change who inherits from a will, or under the intestacy rules, after someone has died. Signed within two years and worded correctly, it’s read back into the will for inheritance tax and capital gains tax. Everyone whose share goes down must sign.
Written by our private client team and reviewed by Daniel Andrews, Partner and Head of Private Client. Cramp & Mullaney is rated 5.0 from 295 client reviews on ReviewSolicitors (October 2026).
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Sound familiar?
Mum’s will leaves everything to you, but you’re comfortable and your children could use a head start. Or someone important was left out. Or the estate is facing an inheritance tax bill that could be reduced.
- “Can we change the will now she’s gone?”
- “Is there a time limit?”
- “Will it save tax?”
For help with your own situation, see our probate solicitors page.
What is a deed of variation?
A deed of variation, sometimes called an instrument of variation, is a written document in which a beneficiary redirects all or part of what they’d inherit to someone else. It can change the effect of a will or the intestacy rules. It doesn’t rewrite the will itself, but it changes how the estate is shared.
What are the rules for a deed of variation?
Put it in writing, and sign it no later than two years after the death. Everyone whose share goes down must sign, as adults with capacity. For the tax treatment, the document needs a statement asking for it to be read back into the will. If more inheritance tax becomes due, HMRC needs a copy within six months.
| Rule | Detail |
|---|---|
| Time limit | Within 2 years of the death |
| Who signs | Every beneficiary whose share is reduced |
| Tax statement | Needed for the IHT and CGT treatment |
| Telling HMRC | Within 6 months if more inheritance tax becomes due |
Sources: Inheritance Tax Act 1984, section 142; GOV.UK: change a will after a death.
Thinking about varying an inheritance? Check it works for tax before anyone signs, in a free 15-minute call.
Book a free call or call Eastbourne 01323 720581 / Battle 01424 533222
What can a deed of variation be used for?
Common uses are passing an inheritance down a generation to children or grandchildren, providing for someone left out of the will, giving to charity to reduce inheritance tax, moving assets into a trust, or clearing up an unclear will. Because it can be read back into the will for tax, it can sometimes reduce the family’s overall tax bill.
What is a will trust?
A will trust is set up by a will and starts on death. Trustees hold assets for beneficiaries: until children reach a set age, for a vulnerable relative, or so a surviving spouse can live in the home for life before it passes on. A deed of variation can sometimes create one after death.
What we see in practice
- The two years pass quickly. Families busy with probate often think about variation too late.
- Tax isn’t always the point. Many variations simply put right a will that no longer reflected the family’s situation.
- Care and benefits matter. Redirecting an inheritance can have other consequences for the person giving it up, so check first.
Common pitfalls
- Missing the two-year deadline.
- Leaving out the tax statement.
- Receiving something in return for making the variation, which can undo the tax treatment.
What to do next
- Note the date of death and the two-year deadline.
- Talk as a family about what you want to achieve.
- Get advice before anyone signs.
How we can help
We prepare deeds of variation as part of our probate and estate work, with the tax effects checked first.
- Daniel Andrews, Partner, with our private client team
- Charged for the work we do, not a percentage of the estate
“Great people to deal with. Thorough and fair.”
Private client
See how our probate solicitors can help →
Questions people ask
Can a deed of variation be used if there was no will?
Yes. It can vary what people inherit under the intestacy rules as well as under a will.
Does everyone in the will have to agree?
Everyone whose share is reduced must agree and sign. Beneficiaries whose inheritance isn’t affected don’t need to sign, although they may be told.
Can a deed of variation be done after probate?
Yes, as long as it’s within two years of the death for the tax treatment to apply, even if the estate has already been distributed.
What is a will trust?
A trust created by a will, which comes into effect on death. Trustees hold assets for beneficiaries, for example for young children, a vulnerable person, or a surviving spouse for life.
Reviewed by Daniel Andrews
Partner and Head of Private Client at Cramp & Mullaney LLP, authorised and regulated by the Solicitors Regulation Authority (SRA No. 598851).
Talk it through with us. Book a free 15-minute call, or call Eastbourne 01323 720581 / Battle 01424 533222.
This guide is general information about the law in England & Wales, not legal or tax advice for your situation. Last reviewed: October 2026.
