Occasionally a client will come to us to alter a will, after the person who has written the will, has died. This can be done using a deed of variation.

What is a deed of variation?

A “deed of variation” is simply a change made to the will of the deceased, after their death.

If the deceased has not left a will, the estate will be distributed according to the rules of intestacy. A deed of variation can also change the intestacy distribution.

Why is a deed of variation used?

• To reduce the amount of Inheritance Tax (IHT) or Capital Gains Tax (CGT) payable.
• Move the deceased’s assets into a trust which would allow more security and flexibility for the beneficiaries.
• Clear up any uncertainty over the will.
• Act on a change in the will the deceased spoke of but never survived to make.
• To manage some perceived unfairness in the will. If the deceased had a disagreement with one of their children, and had written them out of the will, the other siblings might decide to ‘write’ their brother or sister back in.
• To make a charitable donation.
• To take account of the differences in the personal finances of the beneficiaries. A wealthy daughter with no children, may decide that her less well-off sister, with children should receive more from the will.

What do I need to do?

You do not need a formal deed. You can simply write a letter or document, but it is important to consider these conditions:

• If the variation means there’s more Inheritance Tax to pay, you must send a copy to HM Revenue and Customs (HMRC) within 6 months.
• Any changes to the will must be completed within 2 years of the death.
• You cannot make a variation on the assets of the deceased more than once.
• The variation must clearly identify the parts of the estate that are being varied. For example, if it was just cash that was being varied (and not property) it would need to be clearly specified.
• The variation must be signed by all the beneficiaries that would lose out because of it.

There are a number of other considerations, that HMRC include in a useful checklist, which can be accessed here.

Should I try and write a deed of variation myself?

Changing a will after death can be fairly simple, but there are some circumstances that may make it more complicated:

• HRMC will need to know if there is more tax to pay, but also when the changes (for tax purposes) commence: date of variation, or date of death. A solicitor or accountant can calculate the IHT or CGT due.
• A variation may affect the interests of children, unborn beneficiaries or people without mental capacity. If this is the case, you may need to get the approval of the Court.
• A Stamp Duty certificate may be required if the variation alters the destination of stocks, shares or marketable securities.
• Like wills, a deed of variation can be contested, and this is increasingly being seen. Close family members, dependents of the deceased or those written out of previous wills are usually the main contesters. A deed of variation therefore needs to be well-written and follow the requirements of the HMRC checklist.

In many circumstances a deed of variation can benefit those in the will and more accurately represent the wishes of the deceased. If you need further information, please contact Jenny Barron on 01756 692866 or email jenny.barron@awbclaw.co.uk.

Solicitor and Director, Society of Trust and Estate Practitioners.

Further reading:

Can you change a will after a person has died? the simple answer, yes

What is the National Will Register? And should you use it?

Inheritance tax planning – 7 key strategies to avoid tax

Change a will after a death – GOV.UK

20 April 2026