Post-death variations in cross-border estates

Produced by a Tolley Trusts and Inheritance Tax expert
Trusts and Inheritance Tax
Guidance

Post-death variations in cross-border estates

Produced by a Tolley Trusts and Inheritance Tax expert
Trusts and Inheritance Tax
Guidance
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This guidance note briefly discusses the tax consequences of post-death variations in non-UK jurisdictions. Where there are any cross-border issues you should always take local advice.

Varying the IHT due on death ― UK

In the UK, inheritance tax on death may be altered or deferred in a number of ways:

  1. •

    by claiming relief where land or shares have been sold at a loss since death (see the Sale of land from a deceased estate and Sale of shares from a deceased estate guidance notes)

  2. •

    by an instrument of variation (see the Deeds of variation guidance note)

  3. •

    by disclaimer (see the Disclaiming a gift guidance note)

  4. •

    by a claim under the Inheritance (Provision for Family and Dependants) Act 1975 (see the Tax effects of court orders under the I(PFD)A 1975 guidance note)

  5. •

    by distributions within

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