Can You Change a Will After Someone Has Died?

The will itself cannot be changed

Once the person who made the will (the testator) has died, the document is fixed. Nobody — not the executor, not the beneficiaries, not a court — can alter what the will says. The text stands as written.

But what beneficiaries do with their inheritance is a different matter entirely.

What a deed of variation is

A deed of variation (also called a deed of family arrangement) is a legal document signed by one or more beneficiaries that redirects some or all of what they are due to receive under the will or under intestacy.

Say your parent leaves you £50,000 in their will. You do not need the money but your adult child does. A deed of variation lets you redirect some or all of that gift to your child, as if the original will had said so in the first place.

The key feature is the "as if" part. For tax purposes, a deed of variation made within two years of the death is treated as though the deceased had made the gift themselves. This can produce significant inheritance tax and capital gains tax savings compared to simply receiving the inheritance and then passing it on yourself.

Who needs to sign

Every beneficiary whose entitlement is being reduced or redirected must agree and sign the deed. You cannot vary someone else's gift without their consent. If a beneficiary is a minor, a court may need to be involved.

The executor does not need to agree, but they should be notified.

If the deed reduces the inheritance tax payable on the estate, HMRC must be notified within six months of the deed being signed.

The two-year time limit

A deed of variation must be made within two years of the date of death to get the tax treatment described above. There is no extension to this deadline. After two years, you can still redirect assets between family members but it will be treated as a gift from you — with the seven-year clock for inheritance tax starting from that point.

When it is worth doing

Deeds of variation are commonly used to pass assets down a generation (from children to grandchildren), to reduce the overall inheritance tax on the estate by redirecting to charity or a spouse, or to correct a distribution that the family agrees was not quite right.

They are not a way to override the will when someone disagrees with it. All affected beneficiaries must consent. If anyone refuses, the deed cannot proceed.

Getting advice

Deeds of variation have real tax consequences in both directions. Done correctly, they can save significant amounts. Done carelessly, they can create unexpected liabilities. A solicitor or tax adviser should be involved, particularly where the sums are significant or the tax position is not straightforward.