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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Succession: Intestacy: Intestacy (Scotland): Rules of intestacy

The rules of intestacy are found in the Succession (Scotland) Act 1964 as amended from time to time. Under these rules the personal representatives are required:

  • to pay the deceased’s debts and expenses and any legacies bequeathed by the Will, and
  • to distribute any of the deceased’s free executry estate not disposed of by Will in accordance with the distribution rules (IHTM12151) for an intestacy.