»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp surviving spouse or civil partner’s (IHTM11032) entitlement under an intestacy depends on what other surviving relatives the deceased had at the time of death. »Ê¹ÚÌåÓýappse rules were amended for deaths on or after 1 October 2014 by the Inheritance and Trusteesâ€� Powers Act 2014. »Ê¹ÚÌåÓýapp distribution rules if the deceased dies leaving a surviving spouse or civil partner are:

For deaths on or after 1 October 2014

Without issue

»Ê¹ÚÌåÓýapp surviving spouse or civil partner takes the whole intestate estate.

With issue (children, grandchildren and remoter descendants)

»Ê¹ÚÌåÓýapp surviving spouse or civil partner takes the personal chattels, a fixed net sum (statutory legacy) as set out at IHTM12122 and an absolute interest in half of the residue. »Ê¹ÚÌåÓýapp other half of the residue is left on statutory trusts for the issue.

For deaths before 1 October 2014

Without issue, parent brother sister or issue of brother or sister

»Ê¹ÚÌåÓýapp surviving spouse or civil partner takes the whole estate

With issue (children, grandchildren and remoter descendants)

»Ê¹ÚÌåÓýapp surviving spouse or civil partner takes the personal chattels, the statutory legacy that applies if there is issue (IHTM12122), (column 1) and a life interest in half the residue

Without issue but with parents brother or sister or issue of brother or sister

»Ê¹ÚÌåÓýapp surviving spouse or civil partner takes the personal chattels, the statutory legacy that applies if the deceased dies without issue (IHTM12122), (column 2) and a half share of residue absolutely.

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Lump sum

Under Administration of Estates Act 1925/S47A the surviving spouse or civil partner may opt to receive a lump sum (IHTM35190) rather than a life interest.