TSEM7868 | Deceased persons: intestacy: Northern Ireland - division of estate
From HM Revenue & Customs · Trusts, Settlements and Estates Manual
The rights of the surviving spouse or civil partner and the rules of inheritance are explained at TSEM7864.
If the intestate is not married or in a civil partnership, the rules of inheritance apply. Unmarried partners and/or friends will not inherit. The rules set out the priority order in which the estate would be equally shared.
Children
Parents
Brothers or sisters
Nieces and nephews
Grandparents
Uncles and aunts
Cousins
No surviving kin
Where a person dies intestate and without leaving kin entitled to his/her estate, the estate passes to the Crown.