Chapter TSEM7868
| Published date | 02 May 2016 |
| Record Number | TSEM7868 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
The rights of the surviving spouse or civil partner and the rules of inheritance are explained at TSEM7864.
If the intestate is not married or in a civil partnership, 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.
- Children
- Parents
- Brothers or sisters
- Nieces and nephews
- Grandparents
- Uncles and aunts
- Cous...
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