PARLIAMENTARY WRITTEN QUESTION
(1 September 2026)

A deed of variation allows beneficiaries to a deceased persons estate to alter what they are entitled to receive under the terms of a will, or under the rules of intestacy if there is no valid will. It must be agreed and signed by all affected beneficiaries.

Beneficiaries may enter into such agreements for a number of reasons such as, redirecting assets to those who are more vulnerable or in greater need, gifting additional assets to charity or for tax management purposes. A deed of variation will not be relevant for the vast majority of estates.

It is for beneficiaries to decide a deed of variation is appropriate for the administration of the estate in question, and whether they wish to obtain support from a professional in executing it. The cost of legal support in executing a deed of variation is a matter for the parties to agree. The Government has no plans to take any action on this issue.