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Chapter TSEM7830

Document Cited in Related
Vincent
Published date02 May 2016
Record NumberTSEM7830
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

Subject to the rights of the surviving spouse or civil partner (TSEM7826), the estate is divisible in equal shares among the children of the intestate. The share of a deceased child passes to his/her issue, if any.

If the intestate is not married, the rules of inheritance apply. Unmarried partners and/or friends will not inherit. The rules set out the priority order in which the estate would be equally shared.

  1. Children or their descendants
  2. Parents
  3. Brothers or sister or their descendants
  4. Half siblings or their descendants
  5. Grandparents
  6. Uncles and/or aunts or their descendants
  7. Half uncles and/or aunts or their descendants.

Multiple marriages and divorces may complicate matters. Children from all relationships and legally adopted children receive equal shares. In relation to step children, regardless of the relationship, the absence of a Will may complicate matters.

Request for advice in relation to deaths before 1 October 2014 should be referred to Trusts Technical.

Where a...

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