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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: general - distribution of estate

TSEM7808 | Deceased persons: intestacy: general - distribution of estate

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

Legal rules provide for how the estate (or part of the estate) of a person dying intestate is to be distributed.

The rules in England and Wales (see TSEM7822) differ from those in Scotland (see TSEM7842) and from those in Northern Ireland (see TSEM7862).

Interal users should refer any problems in dealing with intestacy cases to Trusts technical for advice. See TSEM11100.

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