The Intestacy Rules

This is a summary of the intestacy rules, which apply to determine what happens to a person’s estate if he or she dies without leaving a valid will.

A. Survived By Spouse / Civil Partner

A1. Surviving Children / Grandchildren

• Everything up to £250,000* plus personal possessions to spouse / civil partner.
• Balance:
• 50% to children at 18 or earlier marriage / civil partnership.
• 50% in trust to pay income to spouse / civil partner during his or her lifetime. On the death of spouse / civil partner the capital goes to the children.
• If a child predeceases, leaving children, those children will take the share the deceased would have taken, had he or she survived, in equal shares.

A2. No Surviving Children / Grandchildren

• Everything up to £450,000* plus personal possessions to spouse / civil partner.
• Balance:
• 50% to spouse / civil partner.
• 50% to parent(s).
• If both parents have predeceased, 50% to brothers and sisters of the whole blood (nephews or nieces taking the share of predeceased brother or sister at 18 or earlier marriage / civil partnership).

A3. No Surviving Children, Grandchildren, Parents, Brothers, Sisters, Nephews or Nieces

Everything to spouse / civil partner.

B. No Surviving Spouse / Civil Partner

B1. Surviving Children / Grandchildren

• Everything to children at 18 or earlier marriage / civil partnership.
• If a child predeceases, leaving children, those children will take the share the deceased would have taken, had he or she survived, in equal shares.

B2. No Surviving Children / Grandchildren

The following rules are applied in turn:

• Everything to parent(s).
• If both parents have predeceased, everything to brothers and sisters of the whole blood (nephews or nieces taking the share of a predeceased brother or sister at 18 or earlier marriage / civil partnership).
• If there are no brothers, sisters, nephews or nieces of the whole blood, everything to brothers and sisters of the half blood (nephews or nieces taking the share of predeceased brother or sister at 18 or earlier marriage / civil partnership).
• If there are no brothers, sisters, nephews or nieces of the whole blood, everything to grandparents(s).
• If both grandparents have predeceased, everything to uncles and aunts of the whole blood (cousins taking the share of a predeceased uncle or aunt at 18 or earlier marriage / civil partnership).
• If there are no uncles, aunts or cousins of the whole blood, everything to uncles and aunts of the half blood (cousins taking the share of a predeceased uncle or aunt at 18 or earlier marriage / civil partnership).
• Everything to the Crown, the Duchy of Lancaster or the Duke of Cornwall.

*These figures apply to deaths arising on or after 1st Feburary 2009. For deaths arising on or after 1st December 1993 but before 1st Feburary 2009, the figures were £125,000 (where there were surviving children / grandchildren) and £200,000 (where there were no surviving children / grandchildren).

You must bear in mind that the above is only a summary of what can be complicated rules. You should seek professional advice in relation to any particular case.

If you would like to know more about the implications of the Intestacy Rules, please contact Esther Marchant.