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Official guidance
Inheritance Tax Manual

IHTM12000 · Succession

  • IHTM12001 · Summary
  • IHTM12041 · Wills: What is a Will?
  • IHTM12042 · Wills: Characteristics of a Will
  • IHTM12043 · Wills: Requirements for making a valid Will
  • IHTM12044 · Wills: Formalities required to make a valid Will
  • IHTM12045 · Wills: Capacity required to make a valid Will
  • IHTM12046 · Wills: Privileged Will
  • IHTM12047 · Wills: Scottish Wills
  • IHTM12051 · Wills: Construction of Wills: General approach
  • IHTM12052 · Wills: Construction of Wills: Principles of construction
  • IHTM12053 · Wills: Construction of Wills: Meaning of words and phrases
  • IHTM12054 · Wills: Construction of Wills: Inconsistent clauses
  • IHTM12055 · Wills: Construction of Wills: Use of extrinsic evidence
  • IHTM12056 · Wills: Construction of Wills: Rectification of Wills (England & Wales)
  • IHTM12057 · Wills: Construction of Wills: Rectification of Wills (Scotland)
  • IHTM12061 · Wills: Joint and mutual Wills: Introduction
  • IHTM12062 · Wills: Joint and mutual Wills: Joint Wills
  • IHTM12063 · Wills: Joint and mutual Wills: Mutual Wills
  • IHTM12071 · Wills: Revocation of a Will: Introduction
  • IHTM12072 · Wills: Revocation of a Will: By subsequent Will or codicil (England & Wales, Northern Ireland)
  • IHTM12072A · Wills: Revocation of a Will: By subsequent Will or codicil (Scotland)
  • IHTM12073 · Wills: Revocation of a Will: By destruction
  • IHTM12074 · Wills: Revocation of a Will: By marriage or civil partnership
  • IHTM12075 · Wills: Revocation of a Will: partial revocation (England, Wales and Northern Ireland)
  • IHTM12076 · Wills: Revocation of a Will: partial revocation (Scotland)
  • IHTM12081 · Wills: Legacies and devises: background
  • IHTM12082 · Wills: Legacies and devises: classification of legacies and devises
  • IHTM12083 · Wills: Legacies and devises: ademption
  • IHTM12084 · Wills: Legacies and devises: Lapse (England, Wales and Northern Ireland)
  • IHTM12085 · Wills: Legacies and devises: Vesting (Scotland)
  • IHTM12086 · Wills: Legacies and devises: abatement
  • IHTM12087 · Wills: Legacies and devises: Abatement where there are not enough assets to pay the gifts in full
  • IHTM12088 · Wills: Legacies and devises: Abatement caused by grossing up under IHTA84/S38
  • IHTM12091 · The incidence of debts and legacies: Debts charged on property
  • IHTM12092 · The incidence of debts and legacies: acceptance of liability to pay debts
  • IHTM12093 · The incidence of debts and legacies: Payment of uncharged debts out of the estate
  • IHTM12094 · The incidence of debts and legacies: Payment of legacies
  • IHTM12101 · Intestacy: Background
  • IHTM12111 · Intestacy: rules in England and Wales: summary of the main rules of intestacy
  • IHTM12112 · Intestacy: rules in England and Wales: rules of intestacy
  • IHTM12121 · Intestacy: distributions (England & Wales): surviving spouse or civil partner
  • IHTM12122 · Intestacy: distributions (England & Wales): statutory legacy
  • IHTM12123 · Intestacy: distributions (England & Wales): other factors affecting surviving spouse's or civil partner's entitlement
  • IHTM12124 · Intestacy: distributions (England & Wales): issue
  • IHTM12125 · Intestacy: distributions (England & Wales): other persons
  • IHTM12126 · Intestacy: distributions (England & Wales): bona vacantia
  • IHTM12127 · Intestacy: distributions (England & Wales): beneficiary does not take up an entitlement under intestacy
  • IHTM12128 · Intestacy: distributions (England & Wales): partial intestacy
  • IHTM12129 · Intestacy: distributions (England & Wales): hotchpot
  • IHTM12141 · Intestacy: Intestacy (Scotland): Summary of the main rules of intestacy
  • IHTM12142 · Intestacy: Intestacy (Scotland): Rules of intestacy
  • IHTM12151 · Intestacy: Distributions under intestacy (Scotland): Surviving spouse or civil partner
  • IHTM12152 · Intestacy: Distributions under intestacy (Scotland): children
  • IHTM12153 · Intestacy: Distributions under intestacy (Scotland) - other persons
  • IHTM12154 · Intestacy: Distributions under intestacy (Scotland): Ultimus haeres
  • IHTM12155 · Intestacy: Distributions under intestacy (Scotland): Beneficiary does not take up an entitlement under intestacy
  • IHTM12156 · Intestacy: Distributions under intestacy (Scotland): Partial intestacy
  • IHTM12161 · Intestacy: rules in Northern Ireland: summary of the main rules of intestacy
  • IHTM12162 · Intestacy: rules in Northern Ireland: rules of intestacy
  • IHTM12171 · Intestacy: distributions in Northern Ireland: surviving spouse or civil partner
  • IHTM12172 · Intestacy: distributions in Northern Ireland: statutory legacy
  • IHTM12173 · Intestacy: distributions in Northern Ireland: other factors affecting surviving spouse or civil partner's entitlement
  • IHTM12174 · Intestacy: distributions in Northern Ireland: issue
  • IHTM12175 · Intestacy: distributions in Northern Ireland: other persons
  • IHTM12176 · Intestacy: distributions in Northern Ireland: bona vacantia
  • IHTM12177 · Intestacy: distributions in Northern Ireland: beneficiary does not take up an entitlement under intestacy
  • IHTM12178 · Intestacy: distributions in Northern Ireland: partial intestacy
  • IHTM12179 · Intestacy: distributions in Northern Ireland: hotchpot
  • IHTM12191 · Simultaneous deaths (commorientes): Introduction
  • IHTM12192 · Simultaneous deaths (commorientes): General law (England and Wales)
  • IHTM12193 · Simultaneous deaths (commorientes): General law (Scotland)
  • IHTM12194 · Simultaneous deaths (commorientes): General law (Northern Ireland)
  • IHTM12195 · Simultaneous deaths (commorientes): IHT position
  • IHTM12196 · Simultaneous deaths (commorientes): Death of younger (England & Wales)
  • IHTM12197 · Simultaneous deaths (commorientes): Death of elder
  • IHTM12201 · Scottish Prior and Legal rights: Introduction
  • IHTM12211 · Scottish Prior and Legal rights: Prior rights: Prior rights on Intestacy
  • IHTM12212 · Scottish Prior and Legal rights: Prior rights: Value for prior rights
  • IHTM12213 · Scottish Prior and Legal rights: Prior rights: Examples of prior rights calculation
  • IHTM12221 · Scottish Prior and Legal rights: Legal rights: Introduction
  • IHTM12222 · Scottish Prior and Legal rights: Legal rights: Inheritance Tax practice on death
  • IHTM12223 · Scottish Prior and Legal rights: Legal rights: Inheritance Tax practice where legal rights are discharged
  • IHTM12224 · Scottish Prior and Legal rights: Legal rights: Other Inheritance Tax implications
  • IHTM12225 · Scottish Prior and Legal rights: Legal rights: Value and estate from which legal rights can be claimed
  • IHTM12226 · Scottish Prior and Legal rights: Legal rights: Time limit for claim
  • IHTM12227 · Scottish Prior and Legal rights: Legal rights: Election between testamentary and legal rights
  • IHTM12228 · Scottish Prior and Legal rights: Legal rights: Effect of lifetime disposals on legal rights entitlement
  • IHTM12229 · Scottish Prior and Legal rights: Legal rights: Claim or discharge of legal rights
  • IHTM12230 · Legal rights Scottish Prior and Legal rights: Death of potential claimant
  • IHTM12241 · Scottish Prior and Legal rights: Example of legal rights calculations: The facts
  • IHTM12242 · Scottish Prior and Legal rights: Example of legal rights calculations: The succession
  • IHTM12243 · Scottish Prior and Legal rights: Example of legal rights calculations: Individual succession rights, where claims or discharges of legal rights have yet been made
  • IHTM12244 · Scottish Prior and Legal rights: Example of legal rights calculations - scenario 1
  • IHTM12245 · Scottish Prior and Legal rights: Example of legal rights calculations - scenario 2
  • IHTM12250 · Scottish Prior and Legal rights: Legal rights: Young persons under 18
  • IHTM12251 · Scottish Prior and Legal rights: Legal rights: Adults with incapacity
  • IHTM12252 · Scottish Prior and Legal rights: Scottish Prior and Legal rights: Definition of children
  • IHTM12253 · Scottish Prior and Legal rights: Scottish Prior and Legal rights: Meaning of representation
  • IHTM12011 · Boxes 24 to 28 of the IHT400: Purpose of the questions
  • IHTM12021 · Information given at boxes 24 to 28 of the IHT400: Deceased's former residence
  • IHTM12022 · Information given at boxes 24 to 28 of the IHT400: Other items in the Will
  • IHTM12031 · Investigating boxes 24 to 28 of the IHT400: General approach
  • IHTM12032 · Investigating boxes 24 to 28 of the IHT400: Deceased's former residence
  • IHTM12033 · Investigating boxes 24 to 28 of the IHT400: Other items in the Will
  • IHTM12035 · Investigating boxes 24 to 28 of the IHT400: Noting future claims under the Will
  1. Succession: contents
  2. Succession: Intestacy: Distributions under intestacy (Scotland): Partial intestacy

IHTM12156 | Succession: Intestacy: Distributions under intestacy (Scotland): Partial intestacy

From HM Revenue & Customs · Inheritance Tax Manual

The statutory rules of intestacy (IHTM12142) apply not only where there is no Will but also where a Will has left any part of the deceased's estate undisposed of. Partial intestacy cases are fairly uncommon, but when they do arise, they can be extremely complex.

In a partial intestacy, the intestate part of the estate may be subject to prior and/or legal rights claims (IHTM12201) if the intestate was survived by a spouse or civil partner (IHTM11032) and/or children. The extent of these rights will depend on the nature of the intestate estate (heritable or moveable).

Occasionally a partial intestacy will arise long after the deceased's death, for example following the death of an individual who had been entitled to an intervening life interest in part of the estate. The chain of events resulting in partial intestacy will generally have been unforeseen and may be most unusual.

If you see a case and are unsure how to deal with it, seek advice.

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