IHTM12155 - Distributions under intestacy (Scotland): beneficiary does not take up an entitlement under intestacy

A beneficiary cannot be forced to take a benefit under the intestacy and has the right to disclaim their interest. If the interest is disclaimed then the disclaimer is treated as a transfer of value (IHTM04024) unless the provisions (IHTM35162) of IHTA84/S142 are satisfied.

A beneficiary may also choose to redirect a benefit using an instrument of variation (IHTM35011).