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.