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HMRC internal manual

Inheritance Tax Manual

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

For deaths before 1 January 1996 the Administration of Estates Act 1925 required individuals entitled on an intestacy to bring certain benefits they had already received into account (into hotchpot) against their share under the intestacy.

This meant that for deaths before 1996

  • any money or property received by children (but not grandchildren) before the death as an advancement or on marriage had to be taken into account and set against their share of the intestate’s estate, and
  • where there was a partial intestacy, the surviving spouse or issue of the intestate were required to bring into account the value of any benefits given to them under the Will.

The hotchpot provisions were abolished by the Law Reform (Succession) Act 1995 for deaths on or after 1 January 1996.