When somebody dies intestate, it means that either: -
- The deceased died without a will;
- The deceased executed a will but it was revoked;
- The deceased executed a will that was physically destroyed; or
- The deceased executed a will but it was invalid
Who is covered by the Intestacy Rules?
The Intestacy Rules apply to both spouses and civil partners in the same way and they are top priority. However, where a marriage or civil partnership has been dissolved by a legally recognised decree or there is ongoing judicial separation, the surviving spouse/civil partner is no longer entitled to inherit under the Intestacy Rules.
The Intestacy Rules do not, however, provide for a cohabitant of the deceased where they are not legally married or in a civil partnership. It is possible, however, for a cohabitant to bring a claim under the Inheritance (Provision for Family and Dependants) Act 1975. For more information on Inheritance Act claims, please click here.
The order of Intestacy
There are two main variables, and it is often the case that the deceased will have left a spouse/civil partner and/or children. If the deceased does not have a spouse/civil partner or children, there is an order of priority for those who inherit under the Intestacy Rules.
What happens when the deceased is survived by a spouse or civil partner?
If the deceased leaves a surviving spouse or civil partner but no children, the spouse or civil partner will inherit the residuary estate.
If the deceased leaves a surviving spouse or civil partner and has children, the position varies as follows: -
- The spouse/civil partner will inherit all personal chattels;
- The spouse/civil partner will inherit a statutory legacy of the first £322,000 of the free of tax, costs plus interest from the date of death at the Bank of England base rate;
- If there is any money remaining, the surviving spouse/civil partner will receive 50% of the residuary estate and the deceased’s children will inherit the remaining 50% in equal shares.
What happens when the deceased is not survived by a spouse or civil partner but does have children?
If the deceased leaves surviving children and was not married or in a civil partnership, his children will inherit the entirety of the estate in equal shares. It is important to note, however, that if any of the deceased’s children pass away before the deceased does, their share will be inherited by their children (if any) in equal shares.
What happens when the deceased is not survived by a spouse or civil partner and does not have children?
If the deceased does not have a surviving spouse, civil partner or children, there is an order of priority in the Intestacy for who inherits the estate.
The order is as follows: -
- If the deceased has surviving parents, the estate will be inherited by them in equal shares.
- If the deceased has no surviving parents but has surviving siblings, the estate will be inherited by them in equal shares. However, if a sibling of the deceased predeceases him and leaves their own children, their children will inherit what would have been their share of the estate.
- If the deceased has no surviving parents or siblings but has surviving half-siblings, the estate will be inherited by them in equal shares. However, if a half-sibling of the deceased predeceases him and leaves their own children, their children will inherit what would have been their share of the estate.
- If the deceased has no surviving parents, siblings, or half siblings but has surviving aunts and uncles, the estate will be inherited by them in equal shares. However, if an aunt or uncle of the deceased predeceases him and leaves their own children, their children will inherit what would have been their share of the estate.
- If the deceased has no surviving parents, siblings, half-siblings or aunts/uncles but has surviving half-blood aunts/uncles, the estate will be inherited by them in equal shares. However, if a half-blood aunt or uncle of the deceased predeceases him and leaves their own children, their children will inherit what would have been their share of the estate.
- If the deceased leaves no surviving family members, the estate will be inherited by the Crown.
How can Tozers help?
If you require any advice regarding any matter similar to this, then please do not hesitate to get in touch with our experienced team on 01392 207020.
