EsuriJohn

The HMRC have a couple of excellent leaflets on DoV which explain the mechanisms. Depending on circumstances it is not necessary to have agreement from other inheritors or if the tax position of the estate is not altered. Also at the England end you do not need to engage a solicitor or notary a simple carefully worded letter is sufficient.

What I find strange is why the Spanish tax authorities will be involved. If you complete the variation before the will is submitted to the HMRC and though it is not always necessary, include a copy of the prepared letter as part of the probate submission the original legatee has inherited nothing. If of course you wait until the first will is proved then the picture is different. We have successfully done this twice for both our mothers and simply missed a generation passing the proceeds directly to our children. First was done by a solicitor who was the executor the second where we were the executors we did ourselves. We are about to embark on a third where again a solicitor is involved as executor and I have issued instructions that we wish to miss a generation again. If the will has not gone for probate you have inherited nothing which uncomplicates the situation that the Estate tax in U.K. and Succession tax in Spain are quite separate taxes not covered by the DTT so in U.K. the Estate pays the tax and then in Spain you pay no tax as Succession tax.

There is lots of information on the internet just google and this should throw up the HMRC LEAFLETS plus if you dig around sample letters prepared by solicitors which with careful thought you can adapt for your own purposes. For the simple estate below the IHT threashold it is money for old rope for the legal profession. The bigger the estate and the more complex the will it may be worth getting the professionals to write the letter to accompany the probate application they carry professional indemnity insurance to cover the risk if it goes belly up.

Jillf

Notdunroamin

Are you saying that he's set aside an amount for his tax in Spain prior to splitting the inheritance or from his half.

​​​​​​If the former and the will simply left the estate to the two of you then he has no right to do that, his potential tax liability in Spain (or anywhere) is his alone and nothing to do with you.

Jillf