Can you change a Will after someone has died? Understanding Deeds of Variation

June 30, 2026

Can you change a Will after someone has died? Understanding Deeds of Variation

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By Nick O’Sullivan

Read time: 3 minutes

Preparing a Will is one of the most important steps a person can take to ensure that their estate passes in accordance with their wishes. A carefully drafted Will can minimise disputes, provide for loved ones, and assist with tax planning.

However, circumstances can change, mistakes can happen, and the provisions of a Will do not always achieve the intended outcome.

Also, if you do not make a Will, or if the Will made is invalid for any reason, the rules of intestacy would apply which often leads to serious Inheritance Tax (IHT) consequences and complications in the administration of your estate.

In certain circumstances, it may be possible to alter the distribution of an estate after death by making a deed of variation. A deed of variation can be a valuable estate planning tool helping families correct unintended outcomes, provide for loved ones who have been overlooked and reduce potential tax liabilities.

Our Head of Wills & Probate, Nick O’Sullivan, discusses how Deeds of Variation work, when they can be used and the circumstances in which they may not be appropriate.

What is a deed of variation?

A deed of variation is a legal document that allows beneficiaries to redirect all or part of their inheritance after someone has died.

It does not rewrite the deceased’s Will. Instead, it changes how the estate is distributed, provided the relevant beneficiaries agree to the variation.

A deed of variation may also be available where someone dies without leaving a valid Will and their estate passes under the rules of intestacy.

When completed correctly, a deed of variation can be treated for Inheritance Tax (IHT) and Capital Gains Tax (CGT) purposes as though the deceased had made the revised gift themselves.

Families choose to enter into deeds of variation for many reasons.

These include:

• Reducing a potential Inheritance Tax liability
• Improving Capital Gains Tax planning
• Providing for children, grandchildren or other family members who have greater financial need
• Correcting unintended consequences of a poorly drafted Will
• Redirecting assets into a trust for future generations
• Helping to resolve disagreements between beneficiaries without the need for court proceedings

What are the benefits?

A deed of variation offers several potential advantages, including

• Tax efficiency -allowing beneficiaries to rearrange distributions of estate assets in a way that may reduce IHT and Capital Gains liabilities.
• Flexibility – enabling adjustments after death to reflect current circumstances or evolving family needs.
• Support family provisions – ensuring that individuals who were overlooked or insufficiently provided for to receive an appropriate share of the estate.
•  Estate planning opportunities – Assets can be redirected into trusts or passed to future generations in a more structured and tax-efficient manner.
• Avoiding or settling disputes –  Beneficiaries can agree changes collectively rather than pursuing contentious legal claims.
• Correcting unintended outcomes –  such as drafting errors or consequences that do not align with the deceased’s likely intentions or wishes.

Are there any limitations?

Although Deeds of Variation can be extremely useful, they are not suitable in every situation.

Some important limitations include:

• Strict time limits – to obtain favourable tax treatment, a deed of variation will typically need to be completed within two years of death.
• Beneficiary agreement – They also require consent from all affected beneficiaries, which can be difficult to obtain, particularly where relationships are strained, in which circumstances some may be unwilling to agree to the changes.
• Legal and tax complexity –  professional advice is often essential to ensure compliance and effectiveness.
• Court approval – In some cases, a simple Deed of Variation may not be possible, especially where beneficiaries lack capacity or are under 18 years of age. In these circumstances, an application to the Court would be required to approve the variation.
•  Unintended tax consequences – if the variation is not carefully structured, it could potentially create additional liabilities rather than reducing them.
• Not appropriate in every case – for example, deliberate deprivation of assets, where a beneficiary purposely agrees to a variation for their inheritance to be placed in a trust in order to avoid putting their benefit payments at risk.

A useful tool, but no substitute for a carefully drafted Will

A Deed of Variation is a valuable tool in post-death estate planning, enabling beneficiaries to redirect assets in a way that is more tax-efficient and better aligned with current family circumstances.

It can correct oversights, provide for dependants, and reduce the likelihood of disputes without the need for formal legal proceedings.

However, it is always preferable for someone to have a Will that is carefully drafted and regularly reviewed as there is no guarantee that a Deed of Variation will be effective in correcting the issues raised by having a poorly drafted Will, or where there is no Will at all.

If you would like advice on whether a Deed of Variation is appropriate for your circumstances, or you need assistance with making or reviewing a Will, contact Nick O’Sullivan, using our contact form, hello@darwingray.com or via 02920 829100 to see how we can support you.