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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: England and Wales - fixed sums

TSEM7828 | Deceased persons: intestacy: England and Wales - fixed sums

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

The fixed sum of £322,000 referred to at TSEM7826 is determined by the Administration of Estates Act 1925, Schedule 1A, which could be subject to amendment by statutory instrument.

The fixed net sum is fixed by an Order and may increase periodically.

From 26 July 2023, the fixed net sum is £322,000.

The fixed net sum was previously:

£270,000 from 6 February 2020 to 25 July 2023

£250,000 from 11 October 2014 to 5 February 2020

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