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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: Northern Ireland - division of estate

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.

  1. Children

  2. Parents

  3. Brothers or sisters

  4. Nieces and nephews

  5. Grandparents

  6. Uncles and aunts

  7. Cousins

No surviving kin

Where a person dies intestate and without leaving kin entitled to his/her estate, the estate passes to the Crown.

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