TSEM7844 | Deceased persons: intestacy: Scotland - no surviving spouse or civil partner
From HM Revenue & Customs · Trusts, Settlements and Estates Manual
If the deceased died without a surviving spouse or civil partner but was survived by other relatives, the Act provides for the intestate estate to be distributed to the surviving relatives in the following order:
children
grandchildren
either or both parents and brothers and sisters
brothers and sisters and their issue
uncles and aunts (on either parent’s side)
grandparents (on either side)
brothers and sisters of any grandparents (on either side).