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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Succession: Intestacy: Distributions under intestacy (Scotland) - other persons

If the deceased had no surviving spouse or civil partner (IHTM11032) (IHTM12151) or children (IHTM12152) others may benefit in the following order

  • either or both parents and brothers and sisters - half to parent or parents and half to brothers and sisters
  • brothers and sisters take the whole
  • uncles and aunts (on either parent’s side) take the whole
  • grandparent or grandparents (on either side) take the whole
  • brothers and sisters of any grandparents (on either side) take the whole
  • ancestors of the intestate remoter than grandparents, on both sides generation by generation successively take the whole. But if no ancestors survive in any generation, their brothers or sisters come before ancestors of the next more remote generation.