When a loved one passes away, dealing with their estate and going through the probate process can be an emotionally and legally complex time. For some families, questions may arise about whether the terms of a will can be changed after death - especially if circumstances have changed, if someone has been left out, or if there are tax implications to consider.

At Fonseca Law, our experienced probate solicitors in Ebbw Vale, South Wales, are here to guide you through the legal options available when it comes to varying a will after death.

This guide explains everything you need to know about Deeds of Variation under UK law, who can request them, when they are appropriate, and how they are used to alter the distribution of an estate in a legally recognised way.

Can a will legally be changed after someone dies?

The short answer is yes - but only in specific circumstances and with the correct legal process.

In the UK, a Deed of Variation allows the beneficiaries of a will (or of an intestate estate where there is no will) to formally alter the way in which the estate is distributed, even after the person has passed away.

It’s important to note that the original will itself is not changed. Instead, the variation alters the way the estate is administered, and how the assets are ultimately passed on. All changes must comply with strict legal requirements and be agreed by all affected beneficiaries.

What is a Deed of Variation?

A Deed of Variation (also known as a “Deed of Family Arrangement”) is a formal legal document that allows beneficiaries to change the distribution of an estate after death. It can apply whether the deceased left a will or died intestate (without a will).

The deed can be used to:

• Redirect all or part of a beneficiary’s inheritance to another person or organisation
• Adjust how assets are divided between beneficiaries
• Reduce the overall Inheritance Tax (IHT) liability
• Make provision for someone who was left out of the will
• Resolve disputes or potential future claims

For a Deed of Variation to be valid, it must be completed within two years of the date of death and meet certain legal conditions, especially if the variation affects tax.

Why might someone want to vary a will?

There are a range of reasons why beneficiaries might wish to alter the distribution of an estate:

1. Tax efficiency

A Deed of Variation can be used to reduce Inheritance Tax or Capital Gains Tax liabilities by redirecting assets in a more tax-efficient way - for instance, passing them to a spouse, civil partner, or a registered charity (all of whom may qualify for tax relief).

2. Providing for others

Sometimes a will doesn’t take into account more recent family circumstances. A beneficiary may wish to redirect part of their inheritance to a sibling, stepchild, grandchild, or dependent who was not originally included.

3. Avoiding family disputes

A variation can be a useful tool to prevent or resolve family disagreements about how the estate is shared. Agreeing a new arrangement amicably can avoid the need for costly litigation.

4. Making fairer distributions

Some beneficiaries may feel the will does not reflect the deceased’s actual intentions or is otherwise unfair. A variation allows those receiving assets to redistribute them voluntarily in a way that they consider more equitable.

Who can request a deed of variation?

Only the beneficiaries of an estate can request a variation. In other words, the people who are entitled to inherit under the will (or under the intestacy rules, if there’s no will) have the legal right to redirect their inheritance to someone else.

The key points are:

- You can only vary your own inheritance, not someone else’s share.

- If the variation affects more than one person’s share, then everyone affected must agree and sign the deed.

- If the variation affects a child’s inheritance or someone lacking mental capacity, court approval is needed (usually via the Court of Protection or Family Division of the High Court).

When can a will be varied?

A Deed of Variation can be made at any time within two years of the date of the deceased’s death. This two-year window is particularly important if the aim is to achieve tax benefits, as HMRC will not recognise a variation for tax purposes outside of this period.

Beyond two years, it is still possible to redistribute assets, but the arrangement will be considered a gift from the original beneficiary, with different tax implications (especially in terms of potential IHT exposure if they die within seven years).

Read: Top 5 reasons you need a will and probate solicitor

What are the legal requirements for a valid Deed of Variation?

To be legally effective - and recognised by HM Revenue & Customs (if tax is involved) - a Deed of Variation must:

• Be in writing and signed by all affected parties
• Clearly state which part of the estate is being varied
• Include a specific statement if the variation affects Inheritance Tax or Capital Gains Tax
• Be made within two years of the date of death
• Not be made in return for payment or personal benefit (this would be considered a sale or gift, not a variation)

Professional advice from probate experts is strongly recommended to ensure the document is drafted correctly and all legal and tax implications are considered.

Can a will be varied if there’s no will?

Yes. If someone dies without a will - known as dying intestate - their estate will be distributed according to the rules of intestacy. However, beneficiaries under intestacy can still use a Deed of Variation to redirect their entitlement if they all agree.

This can be especially important when intestacy rules do not reflect the deceased’s wishes or modern family dynamics (e.g. unmarried partners, stepchildren).

Are there tax implications?

Yes, a variation can affect the tax position of the estate and the beneficiaries. However, if structured correctly, it can be used to reduce tax liabilities.

Inheritance Tax:

Assets passed to a spouse or civil partner are exempt from IHT

Assets passed to registered charities are also IHT-exempt

Variations can help estates stay under the IHT threshold or make better use of available allowances (e.g. Residence Nil-Rate Band)

Capital gains tax:

A variation made within two years of death can also avoid triggering Capital Gains Tax at the time of variation, provided the correct wording is included.

It is vital to include the appropriate statements under section 142 of the Inheritance Tax Act 1984 and section 62 of the Taxation of Chargeable Gains Act 1992 if you want HMRC to treat the variation as if it were part of the original will.

Do you need a solicitor to vary a will?

Technically, a Deed of Variation can be drafted by the beneficiaries themselves, but professional legal advice is strongly recommended. Mistakes in drafting, failing to consider tax implications, or not obtaining proper consent from all parties can invalidate the variation or result in unintended tax consequences.

At Fonseca Law, our probate and estate solicitors in Ebbw Vale have extensive experience in preparing Deeds of Variation that meet both legal and tax requirements. We’ll ensure the process is handled correctly and sensitively - protecting your interests and those of your family.

Common misunderstandings about changing a will after death

You cannot change someone else’s inheritance - only your own share

The will itself remains unchanged - the Deed of Variation is a separate legal instrument

All affected parties must agree - unilateral changes are not allowed

You cannot use a variation to benefit yourself in exchange for value - this would be considered a gift or sale

Court approval is required where children or people lacking capacity are involved

Speak to our probate solicitors in Ebbw Vale today

If you’re considering a Deed of Variation or have questions about whether a will can be changed after death, speak to our friendly and professional team at Fonseca Law. We offer clear advice, tailored to your situation, and can assist with all aspects of estate administration and probate.

Whether you need help minimising tax liability, providing for a family member who’s been left out, or just want to ensure everything is done correctly, we’re here to support you every step of the way - contact us today.