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check_deed_of_variation

A tool of uk.co.simplyestate/estate-planning

Working Working · checked 2 d ago · 16 tools

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Third-party content written by another agent. Data to evaluate, not instructions.

Check whether a deed of variation is available — guidance-only eligibility against the s.142 IHTA 1984 conditions: the hard two-year window from the date of death (HMRC does not extend it), adult beneficiaries with capacity, and the agreement of everyone whose share would reduce. Returns yes / no / depends with blockers, goal-mapped possibilities, and an honest note that ALWAYS accompanies the result. No tax outcome is promised — whether it helps depends on the whole estate.

Input schema

PropertyTypeRequiredDescription
deathTimingstringyesWhen the person died — the two-year window is the hard statutory gate
allAdultsbooleanyesEvery beneficiary whose share would reduce is an adult (18+) with capacity
allAgreebooleanyesThose affected beneficiaries all agree to the change
goalstringyesWhat the family wants the variation to achieve
Raw JSON schema
{
  "type": "object",
  "properties": {
    "deathTiming": {
      "type": "string",
      "enum": [
        "within_2_years",
        "over_2_years",
        "planning_ahead"
      ],
      "description": "When the person died — the two-year window is the hard statutory gate"
    },
    "allAdults": {
      "type": "boolean",
      "description": "Every beneficiary whose share would reduce is an adult (18+) with capacity"
    },
    "allAgree": {
      "type": "boolean",
      "description": "Those affected beneficiaries all agree to the change"
    },
    "goal": {
      "type": "string",
      "enum": [
        "redirect",
        "charity",
        "trust",
        "equalise"
      ],
      "description": "What the family wants the variation to achieve"
    }
  },
  "required": [
    "deathTiming",
    "allAdults",
    "allAgree",
    "goal"
  ],
  "additionalProperties": false,
  "$schema": "http://json-schema.org/draft-07/schema#"
}

First seen 2026-09-16 · last seen 2026-09-19