Can You Change a Will After Someone Dies?

Introduction

Yes, you can change a will after someone dies using a legal process called a "deed of variation". Beneficiaries can alter how an estate is distributed, provided certain conditions are met and anyone who receives less as a result agrees to the changes. This can be useful for tax planning, correcting oversights, or providing for someone who was left out.

When Changes Can Be Made

You have 2 years from the date of death to make changes to a will. This deadline applies whether the person left a valid will or died intestate (without a will). If someone dies without a will, the law determines who inherits, but beneficiaries can still use the same variation process to redistribute the estate.

Why You Might Change a Will

There are several reasons why beneficiaries and executors might want to alter the distribution of an estate:

Tax planning – You can restructure the estate to reduce the amount of Inheritance Tax or Capital Gains Tax payable. This is particularly valuable when the original distribution would result in a larger tax bill than necessary.

Providing for someone left out – The variation process allows you to redirect assets to someone the deceased may have intended to provide for but didn't include in their will, such as a new grandchild or a friend who provided care.

Moving assets into trust – You might want to place some or all of the estate's assets into a trust for long-term protection or to benefit future generations.

Clearing up uncertainty – If the wording in the will is unclear or could lead to disputes, beneficiaries can agree to a variation that clarifies the deceased's intentions.

Who Must Agree to the Changes

The critical requirement is that any beneficiary who would receive less under the variation must agree to the changes. You cannot reduce someone's inheritance without their consent.

If all affected beneficiaries agree, the changes can proceed. This protects people from having their inheritance reduced against their wishes whilst still allowing flexibility where everyone is in agreement.

How to Make a Variation

To change a will, you need to make what's formally called a "deed of variation" or "instrument of variation".

The good news is that you don't always need a formal legal document. You can write a letter setting out the changes, provided it meets certain conditions set by HMRC. These conditions ensure the variation is valid for tax purposes and cover details such as:

• Clearly stating it's intended as a variation for tax purposes
• Identifying the deceased and the date of death
• Specifying which provisions of the will (or intestacy rules) are being changed
• Showing who is giving up assets and who is receiving them
• Being signed by the people giving up their entitlement

For complex estates or significant variations, it's sensible to use a solicitor to draft the deed to ensure it's legally watertight and achieves your tax objectives.

Inheritance Tax Implications

One of the most common reasons to use a deed of variation is to reduce Inheritance Tax. For the 2025/26 tax year, estates valued above the nil-rate band may be liable for Inheritance Tax at 40%.

When you make a variation to reduce the tax bill, HMRC treats the estate as if the deceased had made the revised distribution in their original will. This means the tax is recalculated based on the new distribution, and you may be able to:

• Make better use of available allowances and exemptions
• Redirect assets to a surviving spouse or civil partner (where transfers are normally tax-free)
• Spread assets among more beneficiaries to use multiple tax-free allowances

Important reporting requirement: If the variation results in more Inheritance Tax to pay, you must send a copy of the variation to HMRC within 6 months of making it. This is a strict deadline.

If the variation doesn't change the amount of Inheritance Tax due, or if it reduces the tax bill, you don't need to send a copy to HMRC. However, you should keep the variation document with the estate paperwork in case it's needed later.

Capital Gains Tax Considerations

Deeds of variation can also affect Capital Gains Tax liability. When beneficiaries inherit assets, they normally receive them at their market value on the date of death. If they later sell these assets, any increase in value since the death may be subject to Capital Gains Tax.

By redirecting assets through a variation, you can potentially:

• Move assets to beneficiaries who have unused Capital Gains Tax allowances
• Transfer assets to beneficiaries with lower tax rates
• Place assets in trust structures that offer tax advantages

The variation is treated as if the deceased made the revised distribution, so the tax position is recalculated from the date of death based on the new arrangements.

Practical Points to Remember

Act within the time limit – The 2-year deadline is absolute. After this period, you cannot make a valid variation for tax purposes.

Get proper agreement – Make sure everyone who is worse off under the proposed changes gives their clear, informed consent. Disputes over variations can lead to costly legal battles.

Consider professional advice – While simple variations can be done by letter, complex estates involving substantial assets, multiple beneficiaries, or intricate tax planning usually benefit from professional legal and accounting advice.

Keep documentation – Retain copies of the variation document, evidence of agreement from all parties, and any correspondence with HMRC.

Sources

• Change a will after a death

This article provides general guidance based on current HMRC rules. For advice specific to your situation, speak to your accountant.