IHTM12142 | Succession: Intestacy: Intestacy (Scotland): Rules of intestacy
From HM Revenue & Customs · Inheritance Tax Manual
The rules of intestacy are found in the Succession (Scotland) Act 1964 as amended from time to time. Under these rules the personal representatives are required:
to pay the deceased’s debts and expenses and, where appropriate in cases of partial intestacy any legacies bequeathed by the Will, and
to distribute any of the deceased's free executry estate not disposed of by Will in accordance with the distribution rules () for an intestacy.