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HMRC internal manual

Inheritance Tax Manual

Succession: Intestacy: Background

Intestacy arises where a deceased person does not effectively dispose of their property by Will (IHTM12041)

There is either:

  • a total intestacy where none of the estate is disposed of, or
  • a partial intestacy where part of the estate is not disposed of.

There are legal rules (IHTM12111) for the distribution of an estate on intestacy. The rules in England & Wales differ from those in Scotland (IHTM12142) and Northern Ireland (IHTM12162)