At Budget 2015, the government announced a review into the use of Deeds of Variation (DoVs) for tax purposes, and particularly whether they are being abused.

HM Revenue and Customs (HMRC) has now launched a consultation on the use and effect of DoVs, to gain a better understanding of them and to inform the review. The call for evidence questionnaire has been designed with the aim of understanding what role the tax advantages play when a decision is made to vary a will by a DoV.

HMRC has said that anyone can respond, and all responses will be considered, but that it would particularly welcome hearing from individuals, or professionals who may have experience of using a DoV, or those who may be considering using one.

The deadline for responses is 7 October 2015.

The government is willing to meet interested groups as part of this call for evidence process. Please email ihtandtrustsconsult.car@hmrc.gsi.gov.uk if you would like to meet to discuss this issue.