RULES OF INTESTACY

(Updated for the Inheritance and Trustees Powers Act 2014)

There are two types of Intestacy:

A total intestacy
This occurs where a person dies without leaving a valid Will.
A partial intestacy
This occurs when someone dies leaving a valid Will, but the Will does not
dispose of his whole estate.

Whether there is a partial or total intestacy, their estate passes in accordance with
the statutory intestacy rules.

Property Excluded from Intestacy Rules:
Some assets do not pass under a Will or the intestacy rules. These include:-

Any property held under a joint tenancy (e.g. a house or joint bank account)
Nominated assets
Pension scheme benefits
Assets held on trust
Life insurance policies written in trust

Distribution on an Intestacy
The order of entitlement under the intestacy rules depends on:-
The value of the intestates estate; and
Which members of the intestates family survive him, the intestacy rules apply in
the same way to Spouses and Registered Civil Partners (whether or not they are
living together). It is vital to note that a cohabitant, who was not the spouse or civil
partner of an intestate, has no entitlement under the intestacy rules.
Spouses/Civil Partners
A surviving spouse/civil partner has priority over all other family members, but may
have to share the residuary estate in certain circumstances.

WHO INHERITS on an Intestacy
The distribution rules on intestacy are based on who survives the intestate by 28
days and is as follows:-
Surviving Spouse/Registered Civil Partner AND No Issue
Residue absolutely including chattels
Surviving Spouse/Registered Civil Partner AND Issue
In these circumstances the spouse/civil partner will receive:-
All personal chattels absolutely
Statutory legacy of 250,000 free of inheritance tax and costs
Half of Residue absolutely
The Issue will receive half of the residue absolutely.


NO Surviving Spouse/Civil Partner
Where there is no spouse/civil partner, the entire estate passes in accordance with
the following order of entitlement:-

Parents (equally, if both alive)
Brothers and sisters of the whole blood (or their issue)
Brothers and sisters of the half blood (or their issue)
Grandparents (equally, if both alive)
Uncles and aunts of the whole blood (or their issue)
Uncles and aunts of the half blood (or their issue)
Where there is no-one in any of the above categories, the entire estate passes to
the Crown (unless they die in Cornwall or the Duchy of Lancaster, in which case it
passes to the Duke of Cornwall or Duchy of Lancaster respectively) Each category is
considered in isolation in the order listed above. If there is no-one in any category
then the next category is considered in isolation and so on, in order to establish who
will inherit the estate. Where there is more than one person in a category, the estate
is shared equally between them.

This note is only summarises certain aspects of the statutory intestacy rules and
should not be relied upon without obtaining advice.

If you would like to a free, no obligation discussion on anything referred to in
this information sheet or on any other matter, please contact Tim
Westinghouse on 07967698788 or email: testamenti@btinternet.com
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Disclaimer:
The contents of this factsheet are intended to inform, not offer specific advice on
your individual circumstances. If you think the points covered may be to your benefit,
please contact us for further advice. We cannot accept responsibility for any financial
loss incurred as a result of reading and acting on this information sheet without
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