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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Succession: intestacy: distributions (England & Wales): statutory legacy

For deaths on or after 1 October 2014

1 October 2014 to the present day - £250,000

For deaths before 1 October 2014

In England and Wales the statutory legacy payable to a surviving spouse or civil partner (IHTM11032) (IHTM12121) depends on whether the deceased dies

  • with issue, that is children, grandchildren and remoter descendants (table 1), or
  • without issue but with parents brother or sister or issue of brother or sister (table 2).
Date of deceased’s death Statutory Legacy Statutory Legacy
     
  Table 1 Table 2
1.1.26 to 31.12.52 £1,000 £1,000
1.1.53 to 31.12.66 £5,000 £20,000
1.1.67 to 30.6.72 £8,750 £30,000
1.7.72 to 14.3.77 £15,000 £40,000
15.3.77 to 28.2.81 £25,000 £55,000
1.3.81 to 31.5.87 £40,000 £85,000
1.6.87 to 30.11.93 £75,000 £125,000
1.12.93 to 31.1.2009 £125,000 £200,000
1. 2.2009 to 30.9.2014 £250,000 £450,000

Although interest from the date of the intestate’s death to the date of payment is added to the statutory legacy, when calculating how much spouse or civil partner exemption is due you should consider the position at the moment of death and ignore the interest.

Interest is allowed on each legacy at the basic rate payable for the time being on funds in court or at such other rate as the court shall direct from the date of death.