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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: Scotland - no surviving spouse or civil partner

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).

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