TSEM7826 - Deceased persons: intestacy: England and Wales - surviving spouse or civil partner
»Ê¹ÚÌåÓýapp rules of intestacy govern what happens to an estate if someone dies without leaving a valid will. »Ê¹ÚÌåÓýapp estate is divided according to a fixed set of rules which could be contrary to the intentions of the deceased.
»Ê¹ÚÌåÓýapp rules relating to intestacy are contained in S46 Administration of Estates Act 1925. »Ê¹ÚÌåÓýappse rules were changed on 1 October 2014 by the Inheritance and Trustees Powers Act 2014 (ITPA 2014).Â
If the deceased was married or in a civil partnership, irrespective of the estate value (for a death on or after 1 December 1993) and there are no children or grandchildren, the spouse or civil partner gets everything.
Where there are children or grandchildren, and the estate is worth more than £322,000, the spouse or civil partner would receive:
- Household contents and personal effects (“the personal chattels�, excluding property comprising monetary sums, business assets or held solely as an investment).
- First £322,000 (a fixed sum (see (a) of TSEM7828), free of inheritance tax and costs, with interest from the date of death
- One half of the balance of the estate.
»Ê¹ÚÌåÓýapp other one half passes equally between the children of the deceased (or their descendants).