TSEM7826 | Deceased persons: intestacy: England and Wales - surviving spouse or civil partner

The rules of intestacy govern what happens to an estate if someone dies without leaving a valid will. The estate is divided according to a fixed set of rules which could be contrary to the intentions of the deceased.

The rules relating to intestacy are contained in S46 Administration of Estates Act 1925. These rules were changed on 1 October 2014 by the Inheritance and Trustees Powers Act 2014 (ITPA 2014).

If the deceased was married or in a civil partnership, irrespective of the estate value (for a death on or after 1 December 1993) and there are no children or grandchildren, the spouse or civil partner gets everything.

Where there are children or grandchildren, and the estate is worth more than £322,000, the spouse or civil partner would receive:

• Household contents and personal effects (“the personal chattels”, excluding property comprising monetary sums, business assets or held solely as an investment).

• First £322,000 (a fixed sum (see (a) of TSEM7828), free of inheritance tax and costs, with interest from the date of death

• One half of the balance of the estate.

The other one half passes equally between the children of the deceased (or their descendants).