In England and Wales, a disclaimer is likewise irrevocable and covers the entire testamentary gift. It may be a unilateral act but should be communicated in writing to the persons administering the estate. It does not need to be registered with the court; the persons administering the estate are obliged to retain the communication as they may be required to provide an account to the court of their actions in the administration. A similar effect to a disclaimer (including for
inheritance tax and
capital gains tax purposes) can be achieved with a greater degree of flexibility through the use of a "deed of variation" (or "deed of family arrangement"). A person or persons due to inherit property may enter into such a deed with the
personal representatives (
executors or administrators of an
intestate estate) and redirect property due to the persons entering into the deed to whomsoever they wish. However, one cannot vary one's entitlement under a deed of variation. A deed of variation may be revocable or irrevocable. Disclaimers and deeds of variation may be overturned by the
bankruptcy court and assets traced. ==Disclaimer of other interests==