Why would you use a deed of variation?

Common reasons are to save inheritance tax (for example by skipping a generation or giving to charity), to provide for someone the will or intestacy left out, or to rebalance an unequal or outdated will by agreement.

Does a deed of variation change the original will?

No. The original will stands; the deed simply redirects what one or more beneficiaries receive, with tax treated as though the deceased had left it that way.

What is a deed of variation?

Q: What is a deed of variation?

A deed of variation is a document that lets a beneficiary redirect their inheritance to someone else after a death. Made within two years and correctly worded, it is treated for inheritance and capital gains tax as if the deceased had made the gift, not the beneficiary.

England & Wales · Wills · Inheritance Tax

Quick answer

A deed of variation is a legal document that lets a beneficiary redirect some or all of their inheritance to someone else after the death. Made within two years and worded correctly, it is treated for inheritance and capital gains tax as if the deceased had left the gift that way. It's commonly used to save tax or provide for someone the will missed.

Detailed explanation

Also called a deed of family arrangement, it's a way for those who inherit to change who ultimately benefits — without rewriting the will itself.

What it can do

Redirect a gift to a different person (a child, grandchild, partner or charity).
Change an intestacy outcome where there was no will.
Achieve inheritance-tax savings, including the reduced 36% rate when 10%+ goes to charity.

Key conditions

Made within two years of the death.
Signed by every beneficiary whose entitlement is reduced.
Contains the correct statutory statements to secure the tax treatment.

Example scenario

A father's will leaves everything to his adult son. The son redirects 10% of the estate to charity by deed of variation; this both supports a cause his father cared about and reduces the inheritance-tax rate on the estate from 40% to 36%.

What happens next?

Complete the questionnaireA few guided questions about you, your family and your wishes.
Human reviewYour answers are checked by the ClearLegacy editorial team for completeness.
Receive your documentsYour will and supporting paperwork are produced, ready to print.
Sign correctlyClear instructions on signing and witnessing so the will is legally valid.
Protect your familyYour wishes are recorded and your loved ones are spared the intestacy default.

Sources

Wills Act 1837, section 9 (valid execution) — legislation.gov.uk
GOV.UK — Making a will
Citizens Advice — Wills

Reviewed by: ClearLegacy editorial team
Last reviewed: June 2026
Next review: December 2026
Jurisdiction: England & Wales

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