Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
, see all updates

Succession: Summary

When someone dies, they leave material possessions which may amount to either a great deal or very little. Whatever the value all individuals have the right to dispose of their possessions, and to make their intentions clear everyone can make a Will (IHTM12041). A person who makes a Will is called a testator (if they are male) or testatrix (if they are female). When a person dies without making a Will, they die intestate (IHTM12101) and an intestacy arises.

This section of guidance deals with the formalities of making a Will, the consequences of Wills and intestacies and the practice and processes used to investigate them. Particular attention is given to how you should investigate supplementary questions 24 to 28 on the IHT400, about the deceased’s Will.

This section also considers the special rules (IHTM12201) that apply in Scotland known as Prior and Legal rights and includes rights under S131 of the Civil Partnership Act 2004 (IHTM11032).