Your World of Legal Intelligence
 United Kingdom | +44 (0) 20 7284 8080

Chapter IHTM12111

Document Cited in Related
Vincent
Published date20 March 2016
Record NumberIHTM12111
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

If the deceased died without making a Will the whole of their estate will pass under the rules of intestacy.

If the deceased made a Will but the Will did not effectively dispose of all their estate this will be a partial intestacy (IHTM12128). The property that was not disposed of by the Will passes under the rules of intestacy.

The way in which an estate is distributed will depend on whether the deceased was married or in a civil partnership and which of their relatives are still alive when they die.

Surviving spouse or civil partner

The Inheritance and Trustees’ Powers Act 2014, which came into force on 1 October 2014, made amendments to the intestacy rules where the deceased left a surviving spouse or civil partner.

For deaths on or after 1 October 2014

If the deceased was survived by a spouse or civil partner they will take:

  • The personal chattels, a fixed net sum (statutory legacy) and an absolute interest in one half of the residue. The issue take the other half share on statutory trust.
  • The whole estate passing on intestacy if there was no issue.

Top of page

For deaths before 1 October 2014

If the deceased was survived by a spouse or civil partner they will take:

  • The chattels, a statutory legacy and a share of the residue...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT