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HMRC internal manual

Inheritance Tax Manual

Succession: Intestacy: Intestacy (Scotland): Summary of the main rules of intestacy

Where there is no Will or the estate is only partly disposed of by Will then the rules of intestacy apply (IHTM12142.)

If the deceased is survived by a spouse or civil partner then they will be entitled to prior and legal rights (IHTM12201).

The spouse or civil partner will be entitled to the whole of the estate if the deceased is not survived by children, grandchildren, parents, siblings or nephews or nieces (IHTM12151).

If there are children then they will be entitled to the residue of the estate after payment of any prior and legal rights to the spouse or civil partner (IHTM12152).

Where there are no children the estate will be distributed according to the distribution rules (IHTM12153)

If the deceased has no living relatives then the estate passes to the Crown as ultimus haeres (IHTM12154).