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TSEM6101 | Legal background to trusts & estates: intestacy

From HM Revenue & Customs · Trusts, Settlements and Estates Manual

If

  • a deceased does not leave a will, or

  • the will was not in a valid format (TSEM6034).

the deceased died intestate, and there is an intestacy.

The deceased’s assets vest in the Public Trustee.

The laws of intestacy determine who will inherit the possessions, and how much each will get. The rules are set out at TSEM7800 onwards.