SolvedTSEM7866 | Deceased persons: intestacy: Northern Ireland - fixed sums
From HM Revenue & Customs · Trusts, Settlements and Estates Manual
The fixed sums referred to at TSEM7864 are
If there is a child/children: £250,000 where the death occurred on or after 1 January 2008.
if there is no child/children but a surviving parent, brother or sister £450,000 where the death occurred on or after 1 January 2008