You’ve lost someone close to you, and now you’re managing their estate. There is a Will, but something doesn’t feel right. Maybe a beneficiary was left out. Maybe life has changed since the Will was written. More people ask the same question than you might expect: can a Will be changed after death?
Under UK law, you can alter how inheritance is received or who receives it, even after a person’s death. This is a legal process and the rules are strict.
Key Take-a-Ways
- What is a Deed of Variation, and how does it work
- Who has the authority to complete a Deed of Variation
- Changes the law permits and which ones it does not
- How changes can affect Probate and Inheritance Tax
- Common reasons for a Deed of Variation
- Understand the time limits involved
- Practical examples and real-world scenarios
- When a Deed of Variation might not be the right option
- Why professional legal advice is crucial
At DMA Law, we regularly help families across North East England navigate estate planning and Probate issues. With decades of experience, our Solicitors provide practical, expert advice tailored to your needs.
In this guide, we’ll walk you through everything you need to know about Deeds of Variation. We’ll also explain when it’s not appropriate and how to avoid common mistakes.
Can a Will Legally Be Changed After Someone Dies?
Yes, you can legally change a Will after someone dies—but only if you meet specific conditions and follow recognised legal processes. In the UK, changes can be made via a legal document called a Deed of Variation.
If everyone affected by the changes agrees to and completes the process correctly, they can alter the way inheritance is received in the deceased’s estate. This proves especially helpful when family circumstances have changed, asset values shift, or perhaps sensible planning could reduce Inheritance Tax liability.
What Is a Deed of Variation?
Beneficiaries of a Will (or an intestate estate) use a Deed of Variation to formally modify how they distribute the estate after someone dies.
This doesn’t mean anyone can rewrite a Will entirely. Instead, a Deed of Variation enables beneficiaries to:
- Redirect their share (or part of their share) of the inheritance to someone else
- Include a person or charity who wasn’t originally named
- Adjust the division of assets to reflect current circumstances
- Help reduce Inheritance Tax (IHT) liabilities legally
A Deed of Variation doesn’t rewrite the original Will. Instead, it alters the outcome of the Will (or intestacy rules) with the agreement of the relevant parties. HMRC treats the change as if the deceased made it, which helps with tax planning.
A Deed of Variation can correct oversights, update arrangements to reflect family changes, or resolve potential disputes without going to Court.
Requirements for a Valid Deed of Variation
To be legally valid, a Deed of Variation must meet strict conditions. These include:
- Written form: You must put the deed in writing as a formal legal document—it cannot be a verbal agreement.
- Signed by all Executors and beneficiaries who are at a detriment: Everyone giving up or altering their inheritance must agree and sign the deed, as well as the Executors of the estate.
- Completed within two years of the date of death for the changes to have Inheritance Tax and Capital Gains Tax benefits.
- State specific tax intentions: If the variation affects tax treatment, you must explicitly state which is to apply to the Deed of Variation.
Practical Example:
Michael leaves a Will naming his two children as equal beneficiaries. His daughter Emma wishes to redirect her share to her own son Jack (Michael’s grandson). A Deed of Variation is signed which redirects the funds. If completed within two years of Michael’s death, the gift to Jack will be treated for tax purposes as being gifted from Michael’s estate. If not completed within two years by Deed of Variation, then Emma would be treated as having made this gift herself from her own estate for Inheritance Tax purposes.
Common Reasons for Using a Deed of Variation
There are several common and practical reasons for beneficiaries to request a Deed of Variation:
- Inheritance Tax Planning: Redirecting assets to other individuals or charities to reduce IHT liability.
- Including someone left out: You can include a friend, family member or dependent who the Will didn’t originally name.
- Changing asset distribution: Adjusting shares to reflect current financial or family circumstances.
- Passing assets to the next generation: A child might pass their inheritance directly to their own children often for tax reasons.
- Charitable giving: Beneficiaries may wish to include a donation to charity for personal or tax reasons.
- Resolving disputes: A Deed of Variation can settle disagreements between beneficiaries without the need for Court involvement.
Who Can Change a Will After Death?
The Executors and beneficiaries who stand to inherit from the estate can agree to modify the distribution using a Deed of Variation.
The following must apply:
- Executors must agree to the change.
- All affected beneficiaries must agree to the change.
- The person proposing the change must hold the legal right to inherit under the original Will or Intestacy Rules.
Here are some of the most common questions we get around this topic.
Can My Wife Change My Will After I Die?
No – your spouse cannot change your Will on their own once you’ve died. However, if they are a beneficiary under the Will, they can agree to redirect their own share of the inheritance through a Deed of Variation.
For example, they could choose to pass part of their inheritance to children or grandchildren or even donate part to charity. But they cannot alter what others receive and cannot change the Will without the consent of everyone affected by the proposed change.
Can Beneficiaries Change a Will After Death?
Beneficiaries can redirect their share of inheritance through a Deed of Variation, but only their own share and only if all affected parties agree.
Beneficiaries may choose to:
- Redirect their inheritance to someone else (e.g., a child or charity)
- Adjust the division of assets with the agreement of other beneficiaries
- Address perceived imbalances or oversights in the Will
They cannot change the Will in a way that impacts someone else’s entitlement unless that person also agrees.
Can an Executor Change a Will After Death?
No – an Executor does not have the authority to change a Will simply because they manage the estate. Their job is to carry out the deceased’s wishes as set out in the Will.
However, an Executor can be involved in a Deed of Variation if:
They are asked to implement changes approved by the beneficiaries
They are also a beneficiary and agree to change their own share
Who Has Legal Authority to Change a Will?
- Only beneficiaries can agree to changes through a Deed of Variation.
- Every person affected by the change must consent and sign the legal document.
- Executors have no power to complete a Deed of Variation without beneficiaries’ agreement.
Can You Use a Deed of Variation to Change the Executor?
The appointment of an Executor is a key part of the Will. The Executor is responsible for managing the estate, applying for Probate, paying debts, and distributing assets. But what happens if there’s a problem with the Executor?
You cannot use a Deed of Variation to change the Executor named in a Will. The role of Executor is legally separate from how the estate is distributed, so you cannot alter this appointment through a variation.
When Can an Executor Be Replaced or Step Down?
Executors can change if:
- They renounce their role voluntarily before applying for Probate, using a legal document called a renunciation.
- They reserve their right to act later, known as power reserved.
- They are unable to act, due to illness, incapacity, or death.
- The Court removes them, typically for misconduct or failure to carry out their legal duties.
If there are multiple executors, the remaining ones can usually continue without interruption. If none can act, a beneficiary may apply to become the Administrator of the estate.
What If There Is No Suitable Executor?
If there is no Executor available or willing to act, a suitable person (usually a residuary beneficiary) can apply to the Probate Registry to act as an Administrator. This ensures the estate is still properly managed under the law.
How Long After Death Can a Will Be Changed?
A Deed of Variation can be completed within two years of the date of death. This two-year deadline is crucial if the purpose of the change is to affect Inheritance Tax (IHT) or Capital Gains Tax treatment.
The two-year period starts from the exact date of death. As long as the Deed of Variation is completed and signed within this window – and all legal requirements are met – it will be treated by HMRC as though the changes were made by the deceased themselves.
This allows beneficiaries to:
- Redirect assets to reduce tax liability
- Pass assets to a charity to claim tax exemptions
- Claim unused nil rate band or residence nil rate band
If you’re unsure whether you’re within the deadline, it’s vital to get legal advice early. Contact us for help.
What Happens If You Miss the Deadline?
If the two-year limit passes, you can still make changes to your own share of an inheritance. However HMRC will not recognise the change for tax purposes
If you’re close to the two-year mark, it’s essential to seek advice from a solicitor straight away.
Deed of Variation and Probate
You can create a Deed of Variation either before or after the Court grants Probate. Although Probate and a Deed of Variation often happen around the same time, they are legally separate processes.
Probate proves the Will and authorises the Executor to manage the estate. A Deed of Variation changes how beneficiaries receive the estate but doesn’t influence whether Probate is necessary or who can apply for it.
Can You Change a Will After Probate?
Yes, you can create a Deed of Variation after Probate, as long as all legal requirements are met.
The longer you wait, the more complex the process could become—especially if you’ve already sold or distributed assets.
Practical Considerations
- Timing: Always act within the two-year window for tax purposes.
- Communication: Inform all affected beneficiaries and secure their agreement before making any changes.
- Legal advice: Involving a solicitor helps avoid errors that could invalidate the Deed or create tax problems.
- Record-keeping: Keep clear records of any variation made after probate and disclose it to HMRC if it affects tax matters.
Deeds of Variation and Inheritance Tax (IHT)
A Deed of Variation helps beneficiaries reduce or manage Inheritance Tax (IHT) liability. When they complete it correctly within two years of the death, HMRC treats the changes as if the deceased made them. The estate is taxed based on the newly agreed distribution. Not the original Will or Intestacy rules.
By redirecting assets strategically, beneficiaries can reduce the amount of IHT payable, make use of exemptions, or avoid pushing beneficiaries themselves over the nil rate band threshold.
Practical Examples of IHT Savings
Example 1: Gifting to Charity
Anna inherits £100,000 under her late father’s will. She chooses to redirect £25,000 to a registered charity using a Deed of Variation. That £25,000 is now exempt from IHT, and if the total charitable donation reaches 10% of the estate, it could reduce the IHT rate from 40% to 36%.
Example 2: Passing Assets to the Next Generation
David inherits £250,000 from his mother’s estate. He’s financially secure and chooses to redirect £150,000 to his two adult children. This reduces the size of David’s own estate (which may later attract IHT) and moves the wealth down a generation immediately, without using his own nil rate band.
Example 3: Equalising Inheritance
Emily and Ben inherit unequal shares under their aunt’s will. To avoid tension and reduce tax, Emily signs a Deed of Variation to split her larger share equally with Ben. This keeps each inheritance below the £325,000 nil rate band, avoiding unnecessary tax.
The Transferable ‘Nil Rate Band’ (H3)
Every individual has a nil rate band—an amount of their estate (currently £325,000) that’s not subject to IHT. If someone dies and doesn’t use up their allowance—for example, by leaving everything to their spouse—the unused portion can be transferred to the surviving spouse or civil partner.
This is known as the transferable nil rate band. Together, a married couple or civil partners can pass on up to £650,000 tax-free.
When using a Deed of Variation, careful planning can ensure this unused allowance is preserved or maximised. For example, redirecting an inheritance to children may help reduce the IHT due on the second partner’s estate. Our team will help guide you for the best possible outcomes.
Process: How to Make a Deed of Variation (Step-by-Step)
Creating a Deed of Variation is a formal legal process. While it may seem straightforward, mistakes can make the variation invalid—especially where Inheritance Tax or Capital Gains Tax is involved. Below is a clear, step-by-step guide to help you understand the process from start to finish.
Step 1: Confirm Eligibility
- Ensure the person proposing the change is a beneficiary of the estate.
- Check that the change affects only their share of the inheritance.
- Confirm the two-year deadline from date of death has not passed (for tax benefits).
Step 2: Get Everyone’s Agreement
- Any beneficiary whose share is affected by the proposed change must agree to the variation.
- The agreement must be in writing and signed by all relevant parties.
Step 3: Draft the Deed of Variation
- The document must:
- Clearly state it is a Deed of Variation
- Outline the original distribution and the new arrangements
- Include a statement of intent for tax purposes, if needed (under s.142 Inheritance Tax Act 1984)
- Be dated and signed by each beneficiary giving up or changing their entitlement
- Clearly state it is a Deed of Variation
A solicitor should draft or review the deed to make sure it complies with legal standards and tax laws.
Step 4: Include Required Information
- You will need:
- A copy of the original will (or confirmation of intestacy)
- Details of the estate and its valuation
- Information about the beneficiaries involved
- Any relevant tax forms, such as IHT100 if the variation affects tax liability
- A copy of the original will (or confirmation of intestacy)
Step 5: Submit to HMRC (If Necessary)
- If the Deed of Variation affects Inheritance Tax or Capital Gains Tax, it must be sent to HMRC.
- Include the correct tax forms and declarations.
- If there is no impact on tax, you do not need to send it to HMRC, but you should still keep it with the estate records.
Step 6: Notify the Executor or Administrator
- While executors do not need to approve the deed, they should be notified.
- If probate has not been granted, they may wish to delay distribution until the variation is finalised.
- Executors must use the new instructions when distributing the estate.
Step 7: Keep the Deed for Your Records
- Keep the signed and dated Deed of Variation with other probate documents.
- Solicitors often store a digital and hard copy.
- It may be needed later for tax or legal purposes.
Engaging a solicitor early in the process can help you avoid costly mistakes and ensure the variation is legally valid. At DMA Law, we have extensive experience helping clients in the North East draft and register Deeds of Variation quickly and correctly.
Additional Resources and Helpful Links
If you’re considering changing a will after death or creating a Deed of Variation, the following official resources and guides may be helpful:
- GOV.UK – Change a Will After a Death (Deed of Variation)
Official government guidance on using a Deed of Variation. - HMRC – Inheritance Tax and Deeds of Variation
Information from HM Revenue & Customs on how Deeds of Variation affect inheritance tax. - DMA Law – Probate and Estate Administration Services
Professional support with wills, probate, Deeds of Variation, and estate disputes across the North East. - GOV.UK – Probate and Inheritance Tax Forms
A full collection of IHT and probate-related forms for individuals and legal professionals.
Wrapping Up
A Deed of Variation allows beneficiaries to update the distribution of an estate—often to resolve disputes, support family members, or reduce Inheritance Tax liability.
All affected parties must agree to make the deed legally valid, and they must sign it within two years of the death in order to take advantage of tax benefits. You can complete the process without going to Court, but you must be careful to avoid tax issues or legal challenges later.
At DMA Law, we support families throughout North East England with clear, friendly advice on Wills, Probate, and Estate Administration matters. Whether you’re dealing with a recent bereavement or need help managing a complex estate, we’re here to guide you through every step.
Get in touch with our Probate specialists today for tailored advice on whether a Deed of Variation is right for your situation. We’ll make sure everything is handled correctly and with care.
