IHTM12001 | Succession: Summary
From HM Revenue & Customs · Inheritance Tax Manual
When someone dies, they leave material possessions which may amount to either a great deal or very little. Whatever the value all individuals have the right to dispose of their possessions, and to make their intentions clear everyone can make a Will (IHTM12041). A person who makes a Will is called a testator (if they are male) or testatrix (if they are female). When a person dies without making a Will, they die intestate (IHTM12101) and an intestacy arises.
This section of guidance deals with the formalities of making a Will, the consequences of Wills and intestacies and the practice and processes used to investigate them.