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1. Dear Liz, a Deed of Variation to a will would normally be prepared with the help of the executors and solicitors to your late father's will. Whilst you might express your wishes as to what is to happen in a letter to the executors, it would then be given legal clothes so it satisfies the HMRC. So, at this stage, I would suggest that you send a letter to the executors setting out what you wish to happen to the money you wish to redirect to your children. The executors are the persons who are responsible for the will, so your communication should be with them. Normally, you would direct a letter to the executors care of the solicitor assisting in administering the estate.
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