Deed of Variation UK 2026 — How to Change a Will After Death

Deed of Variation UK 2026: Change a Will After Death (Full Guide)

Chandraketu Tripathi

Finance Editor, Kaeltripton

Published 13 Apr 2026

Last reviewed 20 Apr 2026

✓ Fact-checked

Quick Answer

What is a deed of variation UK?
A deed of variation is a legal document that allows the beneficiaries of a will (or the Rules of Intestacy) to redirect all or part of their inheritance to someone else. It must be completed within 2 years of the date of death. If done correctly, the redirected assets are treated as if they were left directly by the deceased — meaning no additional inheritance tax is triggered.

A deed of variation is one of the most powerful post-death estate planning tools available in the UK. It allows families to reorganise an inheritance in a tax-efficient way, even after the person has died. Updated April 2026

How Does a Deed of Variation Work?

A beneficiary decides they want to redirect some or all of their inheritance
A deed of variation document is drafted (usually by a solicitor)
All affected beneficiaries must sign the deed
HMRC must be notified within 2 years of the date of death if the variation affects IHT or CGT
The redirected assets are treated as if the deceased had left them directly to the new recipient

Key Rules for a Deed of Variation UK

Rule	Detail
Time limit	Must be completed within 2 years of the date of death
Who can make one	Any beneficiary who has received or is due to receive assets
Consent required	All beneficiaries whose interests are affected must agree
Consideration	The redirecting beneficiary must not receive any payment in return
IHT benefit	Assets treated as left by deceased — no additional IHT if within nil-rate band
Solicitor required	Not legally required but strongly recommended

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Why Use a Deed of Variation?

IHT planning: Redirect to a spouse or charity to reduce or eliminate IHT
Skip a generation: Pass assets directly to grandchildren, saving future IHT
Fix intestacy problems: Redirect assets when the Rules of Intestacy produce an unfair outcome
Protect means-tested benefits: Redirect away from a beneficiary who receives state benefits
Charitable giving: Redirect to charity (reduces IHT rate to 36% if 10% of net estate goes to charity)

Deed of Variation vs Making a New Will

A deed of variation can only be used after death to redirect an existing inheritance. It cannot change who is an executor or alter the will itself. To change who inherits while still alive, you need to update your will. A deed of variation is not a substitute for proper will planning — it is a correction tool.

Bottom line: A deed of variation is a powerful post-death tax planning tool, but it only works if all affected beneficiaries agree and it is done within 2 years. The best approach is always to have a valid, up-to-date will so your estate passes as intended from the start.

Frequently Asked Questions

What is a deed of variation UK?

A deed of variation is a legal document allowing beneficiaries to redirect inherited assets to others. It must be signed within 2 years of the date of death. If correctly executed, the redirected assets are treated as left directly by the deceased for IHT purposes.

How long do you have to do a deed of variation?

A deed of variation must be completed within 2 years of the date of death to obtain the inheritance tax and capital gains tax benefits.

Does a deed of variation save inheritance tax?

Yes. By redirecting assets to a spouse (who inherits IHT-free), a charity (which may reduce the IHT rate), or directly to grandchildren (skipping a generation), a deed of variation can significantly reduce the overall IHT burden on the estate.

Do all beneficiaries have to agree to a deed of variation?

Yes. All beneficiaries whose interests are affected by the variation must consent and sign the deed.

Is a solicitor required for a deed of variation?

A solicitor is not legally required but is strongly recommended, particularly where inheritance tax is involved. Errors can be costly and cannot easily be corrected after the 2-year window closes.

Can you do a deed of variation on an intestate estate?

Yes. A deed of variation can be used to redirect assets that pass under the Rules of Intestacy, not just assets distributed under a will.

This article is for informational purposes only and does not constitute legal advice. Contains affiliate links — we may earn a commission at no extra cost to you.