IHTM04240 - Changes in the distribution of the deceased's estate

Under IHTA84/S17 none of the following is a transfer of value (IHTM04024)

• a variation or disclaimer (IHTM35001) to which IHTA84/S142 (1) applies
• a transfer made in pursuance of the deceased’s wishes, (IHTM35171), IHTA84/S143
• an election by a surviving spouse or civil partner (IHTM11032) (IHTM35190) under s.47A of the Administration of Estates Act 1925
• in Scotland, the renunciation of a claim to legitim (IHTM35213) before the persons making it attained 18 years, or within two years of attaining 18 or such longer period as the Board may permit, IHTA84/S147 (6).