- The intestacy rules are statutory rules which determine who is
entitled to an individual's property if that individual
("the deceased") dies 'intestate', meaning:
- Without having a valid Will in place (known as total intestacy); or
- Without having disposed of their entire estate by Will (known
as partial intestacy).
- Below is a table setting out the order of entitlement to the
"estate" (what remains after the deceased's funeral
costs, estate administration expenses and any debts and inheritance
tax have all been paid) under the intestacy rules (for deaths after
1 February 2009).
|
Individual dies intestate leaving a surviving spouse or civil partner and... |
Person(s) entitled to the estate |
Person(s) entitled to a Grant of Representation1 |
|
...children and an estate of less than £250,000 |
Spouse/civil partner receives everything |
Spouse/civil partner |
|
...children and an estate of more than £250,000 |
Spouse/civil partner receives all personal possessions, £250,000 and a "life interest"2 in one half of the remainder of the estate (with this half then passing to the children on the spouse's death, or at age 18 if later). The children receive the remaining half of the estate in equal shares at age 18. |
Spouse/civil partner then any adult children of the deceased |
|
...no children and an estate of less than £450,000 |
Spouse/civil partner receives everything |
Spouse/civil partner |
|
...no children and an estate of more than £450,000 |
Spouse/civil partner receives all personal possessions, £450,000 and one half of the remainder of the estate. Any surviving parents receive the other half of the estate in equal shares. If the deceased's parents are dead, that half of the estate is divided equally between the deceased's surviving siblings. |
Spouse/civil partner |
|
...no children, parents or siblings |
Spouse/civil partner receives everything |
Spouse/civil partner |
|
Individual dies intestate leaving no surviving spouse or civil partner... |
Person(s) entitled to the estate |
Person(s) entitled to a Grant of Representation |
|
...but surviving children |
Children receive everything in equal shares at age 18 |
Any adult children of the deceased |
|
...or children but both parents |
Parents receive everything in equal shares |
Either or both parents |
|
...or children but one parent |
Parent receives everything |
Parent |
|
...or children or parents but siblings (or the surviving children of such siblings as have died before the deceased) |
Siblings receive everything in equal shares, and if they have died before the deceased then their children receive equally the share their parent would have received.3 |
Siblings and the children of any siblings who died before the deceased. |
|
...or children, parents, siblings or nieces and nephews but half siblings (or the surviving children of such half siblings as have died before the deceased) |
Half siblings receive everything in equal shares, and if they have died before the deceased then their children receive equally the share their parent would have received. |
Half-siblings and the children of any half-siblings who died before the deceased. |
|
...or children, parents, siblings, nieces and nephews, half siblings or their children, but surviving grandparents |
Grandparents receive everything in equal shares |
Either or both grandparents |
|
...or children, parents, siblings, nieces and nephews, half siblings or their children or grandparents, but surviving aunts and uncles (or the children of such aunts and uncles as have died before the deceased) |
Aunts and uncles receive everything in equal shares and if they have died before the deceased then their children receive equally the share their parent would have received. |
Aunts and uncles and the children of any aunt or uncle who died before the deceased. |
|
...or children, parents, siblings, nieces and nephews, half siblings or their children, grandparents or aunts and uncles but surviving half aunts and uncles (or the children of such half aunts and uncles as have died before the deceased |
Half aunts and uncles receive everything in equal shares and if they have died before the deceased, then their children receive equally the share their parent would have received. |
Half aunts and uncles and the children of any half aunt or uncle who died before the deceased. |
|
No blood relation within the criteria set out above |
The estate goes to the Crown as "bona vacantia" |
Treasury solicitor |
What can we offer?
- The intestacy rules are inflexible and do not take individual circumstances into account. They impose constraints which could result in your loved ones receiving less than you intend after your death and/or your children inheriting significant sums of money at an early age (18). They may also result in your estate unnecessarily paying more inheritance tax. These issues were most recently demonstrated in the case of Wright v Gater.
- You can avoid these problems by making a Will.
Footnotes
1. Where there is a life interest or any of the beneficiaries are minors, there must be at least two administrators.
2. A life interest gives the spouse the right to have the use of and receive any income from the half share of the deceased's estate for his or her lifetime.
3. All references to the children of relatives who die before the deceased inheriting in substitution apply only if the relative had been alive at some point during the deceased's lifetime.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
