Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Trusts, Settlements and Estates Manual

TSEM7800 · deceased persons - deceased persons: intestacy

  • TSEM7804 · Deceased persons: intestacy - introduction
  • TSEM7806 · Deceased persons: intestacy - no letters of administration
  • TSEM7808 · Deceased persons: intestacy: general - distribution of estate
  • TSEM7822 · Deceased persons: intestacy: England and Wales - distribution of estate
  • TSEM7826 · Deceased persons: intestacy: England and Wales - surviving spouse or civil partner
  • TSEM7828 · Deceased persons: intestacy: England and Wales - fixed sums
  • TSEM7830 · Deceased persons: intestacy: England and Wales - division of estate
  • TSEM7842 · Deceased persons: intestacy: Scotland - distribution of estate
  • TSEM7843 · Deceased persons: intestacy: Scotland - surviving spouse or civil partner
  • TSEM7844 · Deceased persons: intestacy: Scotland - no surviving spouse or civil partner
  • TSEM7845 · Deceased persons: intestacy: Scotland - division of the estate
  • TSEM7862 · Deceased persons: intestacy: Northern Ireland - distribution of estate
  • TSEM7864 · Deceased persons: intestacy: Northern Ireland - surviving spouse or civil partner
  • TSEM7866 · Deceased persons: intestacy: Northern Ireland - fixed sums
  • TSEM7868 · Deceased persons: intestacy: Northern Ireland - division of estate
  1. deceased persons - deceased persons: intestacy: contents
  2. Deceased persons: intestacy - introduction

TSEM7804 | Deceased persons: intestacy - introduction

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

When a person dies without leaving a will, or the will is invalid, they are described as `dying intestate'. This is total intestacy where none of the estate is disposed of.

Intestacy can also apply if an executor appointed by a will declines to take up office.

A partial intestacy can also arise where a deceased does not effectively dispose of part of the estate.

Letters of administration (in Scotland confirmation) can be taken out. They authorise a person to administer the estate as a personal representative.

Next
PrivacyTerms