If someone leaves you something in a will but you'd rather it was left to someone else, you can use this deed of variation to transfer it to them.

You can use it if you've been left:

• a particular item (or items)
• money
• some or all of the deceased's residuary estate (i.e. whatever's left after any other gifts have been made).

You can transfer it to:

• one or more people
• one or more charities, political parties or other organisations; or
• any combination of the above.

You can choose whether you want to transfer some or all of the gift (unless you've only been left one specific item).

You can also choose how you want the gift to be treated for the purposes of Inheritance Tax and/or Capital Gains Tax.

You'll need the names and addresses of all of the will's executors, all of whom will need to sign this deed.

Note: the deed of variation is for tax purposes only. If you want to use it to redirect land or buildings, you should get legal advice as there will be extra steps you'll need to take to transfer it into the names of the new owners.